Civic Intelligence

Northern Will County Special Recreation Association

990 • Fiscal year 2023 • EIN 36-2984359

May 01, 2022 to Apr 30, 2023 • Filed on Sep 27, 2023

Organization ProfileWWW.NWCSRA.ORG
10 Montrose DriveRomeoville, IL 60446

(815) 407-1819

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$4,534,273

Up $635,282 (+16%) from 2022

Net Assets

Up

$3,810,103

Up $359,365 (+10%) from 2022

Liabilities

Up

$724,170

Up $275,917 (+62%) from 2022

Revenue And Expenses

Revenue

Up

$2,474,855

Up $457,860 (+23%) from 2022

Expenses

Up

$2,115,490

Up $634,889 (+43%) from 2022

Net Income

Down

$359,365

Down $177,029 (-33%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2013: $1,805,641Liabilities 2013: $81,725Net Assets 2013: $1,723,9162013Assets 2014: $1,798,305Liabilities 2014: $81,585Net Assets 2014: $1,716,7202014Assets 2015: $1,752,726Liabilities 2015: $85,470Net Assets 2015: $1,667,2562015Assets 2017: $1,846,434Liabilities 2017: $425,323Net Assets 2017: $1,421,1112017Assets 2018: $1,838,017Liabilities 2018: $365,896Net Assets 2018: $1,472,1212018Assets 2019: $2,060,469Liabilities 2019: $408,435Net Assets 2019: $1,652,0342019Assets 2020: $2,068,772Liabilities 2020: $224,234Net Assets 2020: $1,844,5382020Assets 2021: $3,271,319Liabilities 2021: $356,975Net Assets 2021: $2,914,3442021Assets 2022: $3,898,991Liabilities 2022: $448,253Net Assets 2022: $3,450,7382022Assets 2023: $4,534,273Liabilities 2023: $724,170Net Assets 2023: $3,810,1032023Assets 2023: $5,363,579Liabilities 2023: $486,370Net Assets 2023: $4,877,2092023Assets 2024: $5,982,495Liabilities 2024: $641,444Net Assets 2024: $5,341,0512024

Highlighted filing

2023

Assets$4,534,273
Liabilities$724,170
Net Assets$3,810,103
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,435,2552013Revenue 2014: $847,355Expenses 2014: $854,551Net Income 2014: -$7,1962014Revenue 2015: $825,962Expenses 2015: $859,269Net Income 2015: -$33,3072015Revenue 2017: $706,639Expenses 2017: $732,733Net Income 2017: -$26,0942017Revenue 2018: $780,340Expenses 2018: $729,330Net Income 2018: $51,0102018Revenue 2019: $826,676Expenses 2019: $646,763Net Income 2019: $179,9132019Revenue 2020: $837,271Expenses 2020: $644,767Net Income 2020: $192,5042020Revenue 2021: $1,981,651Expenses 2021: $911,845Net Income 2021: $1,069,8062021Revenue 2022: $2,016,995Expenses 2022: $1,480,601Net Income 2022: $536,3942022Revenue 2023: $2,474,855Expenses 2023: $2,115,490Net Income 2023: $359,3652023Revenue 2023: $2,425,069Expenses 2023: $1,357,963Net Income 2023: $1,067,1062023Revenue 2024: $2,750,126Expenses 2024: $2,286,284Net Income 2024: $463,8422024

Highlighted filing

2023

Revenue$2,474,855
Expenses$2,115,490
Net Income$359,365
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Sep 27, 2023
Return Version
2022v5.0
Gross Receipts
$2,480,521
Mission and Program Overview

Mission

The organization provides recreational and social programs for people wth special needs.

The organization provides recreational and social programs for people with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,740,202$3,025,848▲ $285,646
Land, Buildings, and Equipment, Net$849,516$997,477▲ $147,961
Cash and Non-Interest-Bearing Accounts$142,730$157,823▲ $15,093
Prepaid Expenses and Deferred Charges$550$950▲ $400
Total Assets$3,898,991$4,534,273▲ $635,282
Other Assets Total$165,993$352,175▲ $186,182
Liabilities
Other Liabilities$41,711$630,746▲ $589,035
Deferred Revenue$334,920--
Accounts Payable and Accrued Expenses$71,622$93,424▲ $21,802
Total Liabilities$448,253$724,170▲ $275,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,601,222$2,812,626▲ $211,404
Net Assets With Donor Restrictions$849,516$997,477▲ $147,961
Total Net Assets Fund Balance$3,450,738$3,810,103▲ $359,365
Total Liabilities and Net Assets / Fund Balance$3,898,991$4,534,273▲ $635,282

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$706,024$109,844$815,868
Equipment$291,453$301,296$592,749
Other Assets Org$352,175--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly RajzerPresident
Carl CapalboSecretary
Bill RiordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,821,798
Program Service Revenue
$537,413
Investment Income
$106,650
Other Revenue
$8,994
All Other Contributions
$24,818
Change in Net Assets
$359,365

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,474,855
Revenue Not Reported on Form 990
$5,666
Total Revenue per Audited Statements
$2,480,521
Total Revenue per Form 990
$2,474,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,519,625
Other Expenses$595,865
Total Fundraising Expense$99,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$955,160$130,811$64,491$1,150,462
Other Employee Benefits$224,032$120,239$24,892$369,163
Office Expenses$96,529$27,408$6,597$130,534
Depreciation Depletion$58,790$14,698-$73,488
Fees for Services Other$24,391$47,751$827$72,969
Travel$36,116$4,615$2,276$43,007
Advertising$23,695$5,924-$29,619
Conferences and Meetings$14,710$9,512$718$24,940
Insurance$4,214$13,064$145$17,423
All Other Expenses$2,529$13,907$807$17,243
Other Expenses$13,627$28,294$-1,887$13,627
Fees for Services Accounting$5,269$1,405$351$7,025
Fees for Services Legal-$6,115-$6,115
Total Functional Expenses$1,592,530$423,743$99,217$2,115,490

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,121,156
Expenses per Audited Statements$2,115,490
Total Expenses per Form 990$2,115,490
Expenses Not Reported on Form 990$5,666
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,183
Fundraising Direct Expenses$5,666
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$524,694
Program Revenue$61,938
Compensated Absences Payable$44,114
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The executive director and, if necessary, the board president review form 990. At the next board meeting the form 990 is presented and reviewed by the entire board. Questions are disucssed and appropriate changes, if any, are made before approval and filing of form 990.”

Form 990, Page 6, Part VI, Line 15A

“Determination, review, and approval of the executive director's and key employee's compensation is completed by the board of directors upon hiring and on an annual basis to determine any salary or compensation adjustments.”

Form 990, Page 6, Part VI, Line 15B

“The board of directors is provided with compensation data from surrounding area special recrreation associations and park districts as well as data from a comprehensive salary survey of many sra's for comparison purposes. Contemporaneous substantiation is completed in a board meeting and documented in board meeting minutes.”

Form 990, Page 6, Part VI, Line 19

“In its administrative office the organization maintains a properly bound and permanent book of the official board minutes and all ordinances approved and adopted by the board. Minutes are made available to the public for inpsection and copying during regular business hours. Copies of the annual audited financial statements are also kept on file at the administrative office for public inspection.”

Filing and Contact Details

Filer

Filer Name
Northern Will County Special
EIN
36-2984359
Phone
8154071819
Address
10 MONTROSE DRIVE, ROMEOVILLE, IL 60446

Signing Officer

Name
Kelly Rajzer
Title
President
Phone
8154071819
Signed
2023-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Rajzer
Formed
1976
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
111
Volunteers
35

Preparer

Firm
Lauterbach & Amen Llp
Address
668 N RIVER RD, NAPERVILLE, IL 60563
Preparer
Ronald J Amen CPA
Phone
6304166900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“OTHER”

Form 990, Part XI, Line 9

“Direct events expense 5,666 direct events expense -5,666”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Direct events expense 5,666”

Schedule D, Page 4, Part XII, Line 2D

“Direct events expense 5,666”

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PROGRAM REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2COMPENSATED ABSENCES PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EVENTS EXPENSE 5,666
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND, IF NECESSARY, THE BOARD PRESIDENT REVIEW FORM 990. AT THE NEXT BOARD MEETING THE FORM 990 IS PRESENTED AND REVIEWED BY THE ENTIRE BOARD. QUESTIONS ARE DISUCSSED AND APPROPRIATE CHANGES, IF ANY, ARE MADE BEFORE APPROVAL AND FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DETERMINATION, REVIEW, AND APPROVAL OF THE EXECUTIVE DIRECTOR'S AND KEY EMPLOYEE'S COMPENSATION IS COMPLETED BY THE BOARD OF DIRECTORS UPON HIRING AND ON AN ANNUAL BASIS TO DETERMINE ANY SALARY OR COMPENSATION ADJUSTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS PROVIDED WITH COMPENSATION DATA FROM SURROUNDING AREA SPECIAL RECRREATION ASSOCIATIONS AND PARK DISTRICTS AS WELL AS DATA FROM A COMPREHENSIVE SALARY SURVEY OF MANY SRA'S FOR COMPARISON PURPOSES. CONTEMPORANEOUS SUBSTANTIATION IS COMPLETED IN A BOARD MEETING AND DOCUMENTED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN ITS ADMINISTRATIVE OFFICE THE ORGANIZATION MAINTAINS A PROPERLY BOUND AND PERMANENT BOOK OF THE OFFICIAL BOARD MINUTES AND ALL ORDINANCES APPROVED AND ADOPTED BY THE BOARD. MINUTES ARE MADE AVAILABLE TO THE PUBLIC FOR INPSECTION AND COPYING DURING REGULAR BUSINESS HOURS. COPIES OF THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE ALSO KEPT ON FILE AT THE ADMINISTRATIVE OFFICE FOR PUBLIC INSPECTION.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLY RAJZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08154071819
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN WILL COUNTY SPECIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RECREATION ASSOCIATION

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,534,273
Liabilities
$724,170
Net assets
$3,810,103
Revenue
$2,474,855
Expenses
$2,115,490
Net income
$359,365
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$0.64$5.34$2.75$2.29$0.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.49$4.88$2.43$1.36$1.07
2023Detailed filing. Detailed filing data is available for this year.$4.53$0.72$3.81$2.47$2.12$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.45$3.45$2.02$1.48$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.27$0.36$2.91$1.98$0.91$1.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.22$1.84$0.84$0.64$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.41$1.65$0.83$0.65$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.37$1.47$0.78$0.73$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.43$1.42$0.71$0.73$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.09$1.67$0.83$0.86$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.08$1.72$0.85$0.85$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.08$1.72$1.44