Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Manistee Recreation Association
990EZ • Fiscal year 2015 • 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
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 33.2% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Up$71,984
Up $4,200 (+6.2%) from 2014
Net Assets
Up$70,167
Up $4,375 (+6.6%) from 2014
Liabilities
Down$1,817
Down $175 (-8.8%) from 2014
Revenue And Expenses
Revenue
Down$105,736
Down $4,809 (-4.4%) from 2014
Expenses
Down$101,362
Down $281 (-0.3%) from 2014
Net Income
Down$4,374
Down $4,528 (-51%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Feb 16, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $105,736
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 | - | $85,808 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KENNETH KOTT | Executive Di | FT | $35,076 | - | $35,076 |
| JACK BALL | President | - | $0 | - | - |
| MITCH DEISCH | Secretary | - | $0 | - | - |
| LYNDA BEATON | 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 ST SUITE D, MANISTEE, MI 49660
Signing Officer
- Name
- Kenneth Kott
- Title
- Executive Director
- Phone
- 2317239274
- Signed
- 2016-02-16
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 1,190 office 2,596 postage 222 travel 440 insurance 4,344 service fees 31,720 education 458 miscellaneous 2,300 non-investment depreciation 282 total 43,552”
Form 990-ez, Part II, Line 24
“Buildings and equipment 50,457 50,457 less accumulated depreciation 49,686 50,035 total 771 422”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,991 1,817”
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 Appendix149 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 | KENNETH 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 | 67013 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 71562 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 62712 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4374 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1981 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 67784 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 71984 |
| IRS990EZ/GrossReceiptsAmt | 0 | 105736 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 434 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 65793 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 70167 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 65793 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 70167 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6401 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 40.00 |
| 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 | 35076 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JACK BALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MITCH DEISCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LYNDA BEATON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LAURA PETROSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DURSA MARSHALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | BETH FORBES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KENNETH 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 | 771 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 422 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 43552 |
| 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 | 42590 |
| 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 | 85808 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 49428 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1991 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1817 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101362 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 85808 |
| IRS990EZ/TotalRevenueAmt | 0 | 105736 |
| 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 | 62712 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 68087 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 69924 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65258 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65376 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 331357 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 43024 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 331357 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 62712 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 68087 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 69924 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65258 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 65376 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 331357 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 331357 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 1,190 OFFICE 2,596 POSTAGE 222 TRAVEL 440 INSURANCE 4,344 SERVICE FEES 31,720 EDUCATION 458 MISCELLANEOUS 2,300 NON-INVESTMENT DEPRECIATION 282 TOTAL 43,552 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BUILDINGS AND EQUIPMENT 50,457 50,457 LESS ACCUMULATED DEPRECIATION 49,686 50,035 TOTAL 771 422 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,991 1,817 |
| 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 | 2016-08-17 19:52:53Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KENNETH KOTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2317239274 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-02-16 |
| 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 ST SUITE 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 | 2016-03-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANGELA K ROELOFS CPA |
| ReturnHeader/ReturnTs | 0 | 2016-03-03T16:22:54-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $71,984
- Liabilities
- $1,817
- Net assets
- $70,167
- Revenue
- $105,736
- Expenses
- $101,362
- Net income
- $4,374