Civic Intelligence

Heather Downs Community Pool Association

990EZ • Fiscal year 2024 • EIN 38-1819001

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 20, 2025

Organization ProfileN/A
2100 Heather St SEEast Grand Rapids, MI 49506

(616) 452-8890

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-15%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-4.3%

Faster revenue growth than 33% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$106,982

Down $18,868 (-15%) from 2023

Net Assets

Down

$106,982

Down $18,868 (-15%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Down

$111,492

Down $4,967 (-4.3%) from 2023

Expenses

Up

$128,914

Up $26,751 (+26%) from 2023

Net Income

Down

-$17,422

Down $31,718 (-222%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$200K$150K$100K$50K$0Assets 2011: $104,102Net Assets 2011: $104,1022011Assets 2012: $93,124Net Assets 2012: $93,1242012Assets 2013: $96,600Liabilities 2013: $0Net Assets 2013: $96,6002013Assets 2014: $93,043Liabilities 2014: $0Net Assets 2014: $93,0432014Assets 2015: $92,195Liabilities 2015: $0Net Assets 2015: $92,1952015Assets 2016: $110,031Liabilities 2016: $0Net Assets 2016: $110,0312016Assets 2017: $123,220Liabilities 2017: $0Net Assets 2017: $123,2202017Assets 2018: $127,590Liabilities 2018: $0Net Assets 2018: $127,5902018Assets 2019: $141,213Liabilities 2019: $0Net Assets 2019: $141,2132019Assets 2020: $156,824Liabilities 2020: $0Net Assets 2020: $156,8242020Assets 2021: $143,639Liabilities 2021: $0Net Assets 2021: $143,6392021Assets 2022: $111,554Liabilities 2022: $0Net Assets 2022: $111,5542022Assets 2023: $125,850Liabilities 2023: $0Net Assets 2023: $125,8502023Assets 2024: $106,982Net Assets 2024: $106,9822024

Highlighted filing

2024

Assets$106,982
Liabilities-
Net Assets$106,982
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $68,581Expenses 2011: $55,723Net Income 2011: $12,8582011Revenue 2012: $57,775Expenses 2012: $68,753Net Income 2012: -$10,9782012Revenue 2013: $66,174Expenses 2013: $62,698Net Income 2013: $3,4762013Revenue 2014: $77,058Expenses 2014: $80,615Net Income 2014: -$3,5572014Revenue 2015: $73,863Expenses 2015: $74,711Net Income 2015: -$8482015Revenue 2016: $88,613Expenses 2016: $70,777Net Income 2016: $17,8362016Revenue 2017: $88,880Expenses 2017: $75,691Net Income 2017: $13,1892017Revenue 2018: $90,646Expenses 2018: $85,018Net Income 2018: $5,6282018Revenue 2019: $90,055Expenses 2019: $76,432Net Income 2019: $13,6232019Revenue 2020: $94,693Expenses 2020: $80,949Net Income 2020: $13,7442020Revenue 2021: $93,036Expenses 2021: $106,221Net Income 2021: -$13,1852021Revenue 2022: $111,595Expenses 2022: $123,787Net Income 2022: -$12,1922022Revenue 2023: $116,459Expenses 2023: $102,163Net Income 2023: $14,2962023Revenue 2024: $111,492Expenses 2024: $128,914Net Income 2024: -$17,4222024

Highlighted filing

2024

Revenue$111,492
Expenses$128,914
Net Income-$17,422
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.0
Gross Receipts
$111,492
Mission and Program Overview

Mission

To teach water safety to young people

Program Services

DescriptionGrantsExpenses
HEATHER DOWNS COMMUNITY POOL GIVES SWIMMING LESSONS FROM BEGINNER TO JUNIOR LIFEGUARD: PROVIDES A PLACE FOR NEIGHBORHOOD CHILDREN TO LEARN WATER SAFETY AND ORGANIZES A COMMUNITY SWIM TEAM.-$128,914
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BEN MEADORPresident-$0--
RYAN MITCHELLVice Preside-$0--
KEN GAULDTreasurer-$0--
MOLLY ZMUDAMembership-$0--
BETH HILLAsst Pool/Gr-$0--
MATT RADOWSKIPool/Grounds-$0--
KATIE BAKERAsst Pool/Gr-$0--
MARIO PASSERAAsst Pool/Gr-$0--
KIM WILLISONSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Heather Downs Community
EIN
38-1819001
Address
2100 HEATHER ST SE, EAST GRAND RAPIDS, MI 49506

Signing Officer

Name
Ken Gauld
Title
Treasurer
Phone
6164528890
Signed
2025-03-20
Discuss with paid preparer
Yes

Preparer

Firm
Morgan & Associates Pc Cpas
Address
1787 GRAND RIDGE CT NE STE 200, GRAND RAPIDS, MI 49525-7042
Preparer
William T Morgan CPA
Phone
6167766457
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses events 2,087 payroll processing 798 taxes 4,595 quickbooks online 645 shift scheduling software 367 website 337 paypall processing fee 3,721 venmo processing fee 146 insurance 5,329 licenses and permits 614 lifeguards 763 concessions 3,304 swag 6,992 total 29,698”

Form 990-ez, Part I, Line 20

“OTHER DECREASES -1,446”

Raw XML Appendix125 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MIKE HOEKSTRA
IRS990EZ/BooksInCareOfDetail/PhoneNum06164528890
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02100 HEATHER ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0E GRAND RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049506
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060790
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt041922
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-17422
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0125850
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0106982
IRS990EZ/GrossReceiptsAmt0111492
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt065060
IRS990EZ/LandAndBuildingsGrp/EOYAmt065060
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt092149
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0125850
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0106982
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0125850
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0106982
IRS990EZ/OccupancyRentUtltsAndMaintAmt026856
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BEN MEADOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RYAN MITCHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEN GAULD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MOLLY ZMUDA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BETH HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATT RADOWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6KATIE BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MARIO PASSERA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KIM WILLISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBERSHIP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASST POOL/GR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5POOL/GROUNDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ASST POOL/GR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7ASST POOL/GR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-1446
IRS990EZ/OtherExpensesTotalAmt029698
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO TEACH WATER SAFETY TO YOUNG PEOPLE
IRS990EZ/PrintingPublicationsPostageAmt0651
IRS990EZ/ProgramServiceRevenueAmt019343
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0HEATHER DOWNS COMMUNITY POOL GIVES SWIMMING LESSONS FROM BEGINNER TO JUNIOR LIFEGUARD: PROVIDES A PLACE FOR NEIGHBORHOOD CHILDREN TO LEARN WATER SAFETY AND ORGANIZES A COMMUNITY SWIM TEAM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0128914
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt071209
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0128914
IRS990EZ/TotalProgramServiceExpensesAmt0128914
IRS990EZ/TotalRevenueAmt0111492
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES EVENTS 2,087 PAYROLL PROCESSING 798 TAXES 4,595 QUICKBOOKS ONLINE 645 SHIFT SCHEDULING SOFTWARE 367 WEBSITE 337 PAYPALL PROCESSING FEE 3,721 VENMO PROCESSING FEE 146 INSURANCE 5,329 LICENSES AND PERMITS 614 LIFEGUARDS 763 CONCESSIONS 3,304 SWAG 6,992 TOTAL 29,698
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER DECREASES -1,446
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN GAULD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06164528890
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HEATHER DOWNS COMMUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0POOL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HEAT
ReturnHeader/Filer/EIN0381819001
ReturnHeader/Filer/USAddress/AddressLine1Txt02100 HEATHER ST SE
ReturnHeader/Filer/USAddress/CityNm0EAST GRAND RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049506
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264625247
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORGAN & ASSOCIATES PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01787 GRAND RIDGE CT NE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495257042
ReturnHeader/PreparerPersonGrp/PhoneNum06167766457
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM T MORGAN CPA
ReturnHeader/ReturnTs02025-04-03T11:10:30-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$106,982
Liabilities
-
Net assets
$106,982
Revenue
$111,492
Expenses
$128,914
Net income
-$17,422
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$1.07$1.11$1.29$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$1.16$1.02$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$1.12$1.24$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.93$1.06$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.57$0.95$0.81$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.41$0.90$0.76$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.91$0.85$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.89$0.76$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.89$0.71$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.74$0.75$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.77$0.81$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.66$0.63$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.93$0.58$0.69$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$1.04$0.69$0.56$0.13