Civic Intelligence

Watervliet Recreation Council

EIN 38-2066896 • 501(c)3 • Watervliet, MI

Profile

The primary purpose is to support the local boys and girls baseball, softball, and t-ball programs.

PO Box 336Watervliet, MI 49098

www.watervlietrec.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

39th percentile

-2.9%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Revenue Growth

58th percentile

4.0%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$8,071

Up $8,071 from 2024

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$8,071

Up $7,519 (+1362%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin39th percentile

Revenue

Up

$114,066

Up $4,365 (+4.0%) from 2024

Expenses

Up

$117,329

Up $8,180 (+7.5%) from 2024

Net Income

Down

-$3,263

Down $3,815 (-691%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0-$10K-$20KAssets 2011: $17,092Liabilities 2011: $02011Assets 2012: $20,420Liabilities 2012: $02012Assets 2013: $9,926Liabilities 2013: $02013Assets 2014: $4,174Liabilities 2014: $02014Assets 2015: $6,929Liabilities 2015: $02015Assets 2017: $1Liabilities 2017: $02017Assets 2018: $1Liabilities 2018: $02018Assets 2019: $4,254Liabilities 2019: $0Net Assets 2019: $4,2542019Assets 2020: $16,090Liabilities 2020: $0Net Assets 2020: $16,0902020Assets 2021: $15,385Liabilities 2021: $0Net Assets 2021: $15,3852021Assets 2022: $1Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Net Assets 2023: -$11,7952023Assets 2024: $0Net Assets 2024: $5522024Assets 2025: $8,071Liabilities 2025: $0Net Assets 2025: $8,0712025

Highlighted filing

2025

Assets$8,071
Liabilities$0
Net Assets$8,071
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $74,932Expenses 2011: $63,913Net Income 2011: $11,0192011Revenue 2012: $74,596Expenses 2012: $71,268Net Income 2012: $3,3282012Revenue 2013: $63,111Expenses 2013: $73,605Net Income 2013: -$10,4942013Revenue 2014: $69,880Expenses 2014: $75,632Net Income 2014: -$5,7522014Revenue 2015: $72,351Expenses 2015: $69,596Net Income 2015: $2,7552015Revenue 2017: $74,122Expenses 2017: $82,180Net Income 2017: -$8,0582017Revenue 2018: $95,887Expenses 2018: $95,711Net Income 2018: $1762018Revenue 2019: $88,216Expenses 2019: $83,962Net Income 2019: $4,2542019Revenue 2020: $47,472Expenses 2020: $42,096Net Income 2020: $5,3762020Revenue 2021: $66,562Expenses 2021: $67,267Net Income 2021: -$7052021Revenue 2022: $99,255Expenses 2022: $88,068Net Income 2022: $11,1872022Revenue 2023: $122,080Expenses 2023: $133,875Net Income 2023: -$11,7952023Revenue 2024: $109,701Expenses 2024: $109,149Net Income 2024: $5522024Revenue 2025: $114,066Expenses 2025: $117,329Net Income 2025: -$3,2632025

Highlighted filing

2025

Revenue$114,066
Expenses$117,329
Net Income-$3,263
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,071
Liabilities
$0
Net assets
$8,071
Revenue
$114,066
Expenses
$117,329
Net income
-$3,263
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$1.14$1.17$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.01$1.10$1.09$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.12$1.22$1.34$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.99$0.88$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.67$0.67$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.47$0.42$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.88$0.84$0.04
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.96$0.96$0.00
2017Summary only. Only limited summary data is available for this year.$0.00$0.00$0.74$0.82$0.08
2015Summary only. Only limited summary data is available for this year.$0.07$0.00$0.72$0.70$0.03
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.70$0.76$0.06
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.63$0.74$0.10
2012Summary only. Only limited summary data is available for this year.$0.20$0.00$0.75$0.71$0.03
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.75$0.64$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.2
Gross Receipts
$114,066
Mission and Program Overview

Mission

The primary purpose is to support the local boys and girls baseball, softball, and t-ball programs.

The purpose of this organization is to support the local boys and girls Baseball, Softball, and T-Ball Programs.

Program Services

DescriptionGrantsExpenses
The Watervliet Recreation Council (WRC) is a group of volunteers that coordinates recreational T-Ball, Softball, and Baseball to 300+ children that live in Watervliet and surrounding cities. The activity of Ball playing helps not only the physical fitness but teaches the children both respect of others and how to be part of a team. The WRC hosts an annual pre-season tournament for Softball and Baseball, allowing the teams in Southwest Michigan to sign up and attend. The WRC also coordinates the regular season games by scheduling practice and game times for each of the teams. The WRC also runs the concession stand, maintains the fields, and ensures that the restrooms are cleaned. The park and structures are owned by the City of Watervliet. The WRC also does all the other duties required to operate the program such as Registration, Fundraising, ordering Uniforms, locating volunteers to coach, work and stock the concession stand, and help with grooming the fields to list a few.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James TylerPresidentPT$0--
Austin BrighamVice-President/TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Watervliet Recreation Council
EIN
38-2066896
In Care Of
% AUSTIN BRIGHAM
Phone
2692529354
Address
PO BOX 336, WATERVLIET, MI 49098

Signing Officer

Name
Austin Brigham
Title
Vice Pres/Tresurer
Phone
2692529354
Signed
2026-01-29

Preparer

Firm
Hrb Tax Group Inc
Address
1613 MALL DR, BENTON HARBOR, MI 49022
Preparer
Sharon Versaw
Phone
2699268838
Supplemental Narrative

Additional Explanations

Form 990EZ Part I Line 8

“Description:MISCELLANEOUS REVENUE Amount:1171”

Form 990EZ Part I Line 16

“Description:LIABILITY INSURANCE Amount:4744”

Form 990EZ Part I Line 16

“Description:BUSINESS EXPENSES INC FOOD SAFETY AND CONCESSIONS Amount:54649”

Form 990EZ Part I Line 16

“Description:OPERATIONS Amount:1944”

Form 990EZ Part I Line 16

“Description:MISC Amount:2470”

Form 990EZ Part I Line 16

“Description:FUND RAISING PRODUCTS Amount:12482”

Raw XML Appendix156 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0AUSTIN BRIGHAM
IRS990EZ/BooksInCareOfDetail/PhoneNum02692529354
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 336
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WATERVLIET
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049098
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt011334
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08071
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt046667
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3263
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt028770
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011334
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08071
IRS990EZ/FundraisingGrossIncomeAmt066228
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0114066
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011334
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08071
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011334
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08071
IRS990EZ/OccupancyRentUtltsAndMaintAmt012270
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James Tyler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Austin Brigham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice-President/Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt076289
IRS990EZ/OtherRevenueTotalAmt01171
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The purpose of this organization is to support the local boys and girls Baseball, Softball, and T-Ball Programs.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Watervliet Recreation Council (WRC) is a group of volunteers that coordinates recreational T-Ball, Softball, and Baseball to 300+ children that live in Watervliet and surrounding cities. The activity of Ball playing helps not only the physical fitness but teaches the children both respect of others and how to be part of a team. The WRC hosts an annual pre-season tournament for Softball and Baseball, allowing the teams in Southwest Michigan to sign up and attend. The WRC also coordinates the regular season games by scheduling practice and game times for each of the teams. The WRC also runs the concession stand, maintains the fields, and ensures that the restrooms are cleaned. The park and structures are owned by the City of Watervliet. The WRC also does all the other duties required to operate the program such as Registration, Fundraising, ordering Uniforms, locating volunteers to coach, work and stock the concession stand, and help with grooming the fields to list a few.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt066228
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0117329
IRS990EZ/TotalRevenueAmt0114066
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0www.watervlietrec.com
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0112895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0104641
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt099889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt099255
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt066562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0483242
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01171
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01171
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99758
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0483242
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0112895
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0104641
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt099889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt099255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt066562
IRS990ScheduleA/Total509Grp/TotalAmt0483242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0104641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt099889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt099255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt066562
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0484413
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description:MISCELLANEOUS REVENUE Amount:1171
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description:LIABILITY INSURANCE Amount:4744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description:BUSINESS EXPENSES INC FOOD SAFETY AND CONCESSIONS Amount:54649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description:OPERATIONS Amount:1944
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description:MISC Amount:2470
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description:FUND RAISING PRODUCTS Amount:12482
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990EZ PART I LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990EZ PART I LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Austin Brigham
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice Pres/Tresurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02692529354
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Watervliet Recreation Council
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0382066896
ReturnHeader/Filer/InCareOfNm0% AUSTIN BRIGHAM
ReturnHeader/Filer/PhoneNum02692529354
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 336
ReturnHeader/Filer/USAddress/CityNm0WATERVLIET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049098
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01613 MALL DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BENTON HARBOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049022
ReturnHeader/PreparerPersonGrp/PhoneNum02699268838
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Versaw
ReturnHeader/ReturnTs02026-02-12T18:23:54-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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