Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Manistee Recreation Association
990EZ • Fiscal year 2014 • EIN 38-0787749
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.03x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Up$67,784
Up $8,732 (+15%) from 2013
Net Assets
Up$65,792
Up $8,901 (+16%) from 2013
Liabilities
Down$1,992
Down $169 (-7.8%) from 2013
Revenue And Expenses
Revenue
Down$110,545
Down $5,579 (-4.8%) from 2013
Expenses
Down$101,643
Down $10,634 (-9.5%) from 2013
Net Income
Up$8,902
Up $5,055 (+131%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Feb 19, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $110,545
Mission and Program Overview
Mission
To promote and manage social, physical and educational activities to its members and the youth of the city and county of manistee: to develop an increasing civic interest; to encourage and promote community loyalty and leadership; to cultivate high social standards, promote and develop the physical, mental, and social welfare of all who participate in its activities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THROUGH THE RUNNING OF VARIOUS RECREATIONAL PROGRAMS, THE MRA HAS IMPROVED THE SOCIAL AND PHYSICAL BEHAVIORS OF ITS PARTICIPANTS | - | $86,569 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KENNY KOTT | Executive Di | - | $1,308 | - | $1,308 |
| JACK BALL | President | - | $0 | - | - |
| MITCH DEISCH | Secretary | - | $0 | - | - |
| JASON CROSS | Board Member | - | $0 | - | - |
| LAURA PETROSKY | Treasurer | - | $0 | - | - |
| DURSA MARSHALL | Board Member | - | $0 | - | - |
| BETH FORBES | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Manistee Recreation Association
- EIN
- 38-0787749
- Phone
- 2317239274
- Address
- 50 FILER STREET, ROOM/SUITE ST D, MANISTEE, MI 49660
Signing Officer
- Name
- Kenny Kott
- Title
- Director
- Phone
- 2317239274
- Signed
- 2015-02-19
Preparer
- Firm
- Baird Cotter and Bishop Pc
- Address
- 134 WEST HARRIS, CADILLAC, MI 49601
- Preparer
- Angela K Roelofs CPA
- Phone
- 2317759789
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 1,179 office 2,184 postage 206 travel 746 insurance 4,924 service fees 26,257 education 381 miscellaneous 156 non-investment depreciation 109 total 36,142”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 350 0 buildings and equipment 49,577 50,457 less accumulated depreciation 49,577 49,686 total 350 771”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 2,162 1,992”
Form 990-ez, Part III
“To promote and manage social, physical and educational activities to its members and the youth of the city and county of manistee: to develop an increasing civic interest; to encourage and promote community loyalty and leadership; to cultivate high social standards, promote and develop the physical, mental, and social welfare of all who participate in its activities.”
Raw XML Appendix150 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KENNY KOTT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2317239274 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 50 FILER STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MANISTEE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49660 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 58702 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 67013 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 68087 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8902 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3976 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 59052 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 67784 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110545 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2537 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 56890 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 65792 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 56890 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 65792 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6711 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 1308 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JACK BALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MITCH DEISCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JASON CROSS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LAURA PETROSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DURSA MARSHALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BETH FORBES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KENNY KOTT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EXECUTIVE DI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 350 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 771 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36142 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE AND MANAGE SOCIAL, PHYSICAL AND EDUCATIONAL ACTIVITIES TO ITS MEMBERS AND THE YOUTH OF THE CITY AND COUNTY OF MANISTEE: TO DEVELOP AN INCREASING CIVIC INTEREST; TO ENCOURAGE AND PROMOTE COMMUNITY LOYALTY AND LEADERSHIP; TO CULTIVATE HIGH SOCIAL STANDARDS, PROMOTE AND DEVELOP THE PHYSICAL, MENTAL, AND SOCIAL WELFARE OF ALL WHO PARTICIPATE IN ITS ACTIVITIES. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 39921 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THROUGH THE RUNNING OF VARIOUS RECREATIONAL PROGRAMS, THE MRA HAS IMPROVED THE SOCIAL AND PHYSICAL BEHAVIORS OF ITS PARTICIPANTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 86569 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 54814 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2162 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1992 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101643 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 86569 |
| IRS990EZ/TotalRevenueAmt | 0 | 110545 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MANISTEEMRA.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | PROGRAM SERVICE REVENUE 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 68087 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 69924 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65258 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65376 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65223 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 333868 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 42458 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.93650 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 333868 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 68087 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 69924 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65258 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65376 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65223 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 333868 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 333868 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 1,179 OFFICE 2,184 POSTAGE 206 TRAVEL 746 INSURANCE 4,924 SERVICE FEES 26,257 EDUCATION 381 MISCELLANEOUS 156 NON-INVESTMENT DEPRECIATION 109 TOTAL 36,142 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 350 0 BUILDINGS AND EQUIPMENT 49,577 50,457 LESS ACCUMULATED DEPRECIATION 49,577 49,686 TOTAL 350 771 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,162 1,992 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE AND MANAGE SOCIAL, PHYSICAL AND EDUCATIONAL ACTIVITIES TO ITS MEMBERS AND THE YOUTH OF THE CITY AND COUNTY OF MANISTEE: TO DEVELOP AN INCREASING CIVIC INTEREST; TO ENCOURAGE AND PROMOTE COMMUNITY LOYALTY AND LEADERSHIP; TO CULTIVATE HIGH SOCIAL STANDARDS, PROMOTE AND DEVELOP THE PHYSICAL, MENTAL, AND SOCIAL WELFARE OF ALL WHO PARTICIPATE IN ITS ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KENNY KOTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2317239274 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-02-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MANISTEE RECREATION ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MANI |
| ReturnHeader/Filer/EIN | 0 | 380787749 |
| ReturnHeader/Filer/PhoneNum | 0 | 2317239274 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 50 FILER STREET |
| ReturnHeader/Filer/USAddress/AddressLine2Txt | 0 | ROOM/SUITE ST D |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANISTEE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49660 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 381995866 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BAIRD COTTER AND BISHOP PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 134 WEST HARRIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CADILLAC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2317759789 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-02-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANGELA K ROELOFS CPA |
| ReturnHeader/ReturnTs | 0 | 2015-02-24T15:08:02-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $67,784
- Liabilities
- $1,992
- Net assets
- $65,792
- Revenue
- $110,545
- Expenses
- $101,643
- Net income
- $8,902