Civic Intelligence

Macatawa Bay Junior Association

990 • Fiscal year 2023 • EIN 38-2460525

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 07, 2024

Organization ProfileMBJA.ORG
PO Box 189Macatawa, MI 49434

(616) 335-9661

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

89th percentile

47%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

84th percentile

44%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

34th percentile

-9.4%

Faster revenue growth than 34% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$422,700

Up $128,152 (+44%) from 2022

Net Assets

Up

$422,700

Up $128,152 (+44%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin89th percentile

Revenue

Down

$316,520

Down $32,682 (-9.4%) from 2022

Expenses

Down

$166,359

Down $5,452 (-3.2%) from 2022

Net Income

Down

$150,161

Down $27,230 (-15%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$600K$400K$200K$0Assets 2011: $104,069Liabilities 2011: $12Net Assets 2011: $104,0572011Assets 2012: $136,518Liabilities 2012: $02012Assets 2013: $113,231Liabilities 2013: $0Net Assets 2013: $113,2312013Assets 2014: $166,522Liabilities 2014: $02014Assets 2015: $165,932Liabilities 2015: $0Net Assets 2015: $165,9322015Assets 2016: $199,050Liabilities 2016: $0Net Assets 2016: $199,0502016Assets 2017: $130,027Liabilities 2017: $0Net Assets 2017: $130,0272017Assets 2018: $108,801Liabilities 2018: $0Net Assets 2018: $108,8012018Assets 2019: $90,837Liabilities 2019: $0Net Assets 2019: $90,8372019Assets 2020: $104,252Liabilities 2020: $27,5862020Assets 2021: $129,261Liabilities 2021: $0Net Assets 2021: $129,2612021Assets 2022: $294,548Liabilities 2022: $0Net Assets 2022: $294,5482022Assets 2023: $422,700Liabilities 2023: $0Net Assets 2023: $422,7002023Assets 2025: $526,589Liabilities 2025: $0Net Assets 2025: $526,5892025

Highlighted filing

2023

Assets$422,700
Liabilities$0
Net Assets$422,700
Open 2023 Filing

Operations Trend

Revenue Growth34th percentile

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

$400K$200K$0-$200KRevenue 2011: $62,093Expenses 2011: $69,359Net Income 2011: -$7,2662011Revenue 2012: $155,443Expenses 2012: $122,982Net Income 2012: $32,4612012Revenue 2013: $120,097Expenses 2013: $143,383Net Income 2013: -$23,2862013Revenue 2014: $157,119Expenses 2014: $103,828Net Income 2014: $53,2912014Revenue 2015: $155,689Expenses 2015: $156,279Net Income 2015: -$5902015Revenue 2016: $194,715Expenses 2016: $158,766Net Income 2016: $35,9492016Revenue 2017: $123,292Expenses 2017: $192,315Net Income 2017: -$69,0232017Revenue 2018: $148,985Expenses 2018: $170,203Net Income 2018: -$21,2182018Revenue 2019: $137,577Expenses 2019: $155,547Net Income 2019: -$17,9702019Revenue 2020: $183,764Expenses 2020: $197,938Net Income 2020: -$14,1742020Revenue 2021: $170,290Expenses 2021: $117,696Net Income 2021: $52,5942021Revenue 2022: $349,202Expenses 2022: $171,811Net Income 2022: $177,3912022Revenue 2023: $316,520Expenses 2023: $166,359Net Income 2023: $150,1612023Revenue 2025: $360,532Expenses 2025: $313,677Net Income 2025: $46,8552025

Highlighted filing

2023

Revenue$316,520
Expenses$166,359
Net Income$150,161
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 7, 2024
Return Version
2022v5.0
Gross Receipts
$316,520
Mission and Program Overview

Mission

To teach water safety & sailing to children

To promote water safety through teaching children and youth to sail.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,493$258,738▲ $72,245
Land, Buildings, and Equipment, Net$51,910$155,802▲ $103,892
Total Assets$294,548$422,700▲ $128,152
Other Assets Total$56,145$8,160▼ $47,985
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$294,548$422,700▲ $128,152
Total Net Assets Fund Balance$294,548$422,700▲ $128,152
Total Liabilities and Net Assets / Fund Balance$294,548$422,700▲ $128,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$155,802$278,659$434,461
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
-President
Dr Louis NykampDirector
Julie PetterDirector
Kelly CramtonDirector
Michael NorrisDirector
Susan LafontaineDirector
Mitch PadnosSecretary
Louis Moran IiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$141,637
Program Service Revenue
$174,883
Investment Income
$0
Other Revenue
$0
All Other Contributions
$141,637
Change in Net Assets
$150,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,359
Total Fundraising Expense$1,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$121,691--$121,691
Advertising$6,152$6,153-$12,305
All Other Expenses$1,908$104-$2,012
Information Technology$991$992-$1,983
Other Expenses$6,800-$1,684$1,684
Total Functional Expenses$157,426$7,249$1,684$166,359
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 990 is reviewed by the treasurer and the president of the board prior to filing. The treasurer will then review the 990 with the full board at a board meeting.”

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

“No employees at this time.”

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

“No employees at this time.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Macatawa Bay Junior Association
EIN
38-2460525
Phone
6163359661
Address
PO BOX 189, MACATAWA, MI 49434

Signing Officer

Name
Louis Moran Ii
Title
Treasurer
Phone
6164377060
Signed
2024-02-07
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
20

Preparer

Firm
Meyaard Tolman & Venlet Pc
Address
PO BOX 320, ZEELAND, MI 49464
Preparer
John P Rosendall
Phone
6167721901
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor 121,691 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -22,009”

Raw XML Appendix363 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE TREASURER AND THE PRESIDENT OF THE BOARD PRIOR TO FILING. THE TREASURER WILL THEN REVIEW THE 990 WITH THE FULL BOARD AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO EMPLOYEES AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO EMPLOYEES AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR 121,691 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -22,009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalProgramServiceExpensesAmt0157426
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IRS990/VotingMembersIndependentCnt08
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ReturnHeader/BusinessOfficerGrp/PersonNm0LOUIS MORAN II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-07
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ReturnHeader/ReturnTs02024-02-13T12:38:10-05:00
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MORAN II
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$422,700
Liabilities
$0
Net assets
$422,700
Revenue
$316,520
Expenses
$166,359
Net income
$150,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.00$5.27$3.61$3.14$0.47
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023Detailed filing. Detailed filing data is available for this year.$4.23$0.00$4.23$3.17$1.66$1.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.00$2.95$3.49$1.72$1.77
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.70$1.18$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.28$1.84$1.98$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$1.38$1.56$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$1.49$1.70$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.23$1.92$0.69
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.00$1.99$1.95$1.59$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.00$1.66$1.56$1.56$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.00$1.57$1.04$0.53
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.13$1.20$1.43$0.23
2012Summary only. Only limited summary data is available for this year.$1.37$0.00$1.55$1.23$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.62$0.69$0.07