Civic Intelligence

Muskegon Sports Council

EIN 38-2639291 • 501(c)3 • Muskegon, MI

Profile

Muskegon sports council mission is to provide quality, reliable, winter recreational sports activities and programs to both muskegon county residents and visitors to the area. To uphold the strict environmental guidelines set forth by the michigan department of natural resources to protect the quality and enjoyment of the muskegon state park.

PO Box 5085Muskegon, MI 49445

www.msports.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$93,528

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

54%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$982,351

Up $55,055 (+5.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$982,351

Up $55,055 (+5.9%) from 2022

Operations
Liabilities / Revenue20th percentileNet Margin80th percentile

Revenue

Down

$741,543

Down $372,791 (-33%) from 2022

Expenses

Down

$686,488

Down $76,559 (-10%) from 2022

Net Income

Down

$55,055

Down $296,232 (-84%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$1.0M$500K$0Assets 2010: $63,096Liabilities 2010: $7,309Net Assets 2010: $55,7872010Assets 2011: $109,990Liabilities 2011: $14,975Net Assets 2011: $95,0152011Assets 2012: $89,982Liabilities 2012: $272Net Assets 2012: $89,7102012Assets 2013: $92,297Liabilities 2013: $6,765Net Assets 2013: $85,5322013Assets 2014: $136,119Liabilities 2014: $4,751Net Assets 2014: $131,3682014Assets 2015: $142,079Liabilities 2015: $1,493Net Assets 2015: $140,5862015Assets 2016: $183,225Liabilities 2016: $1,712Net Assets 2016: $181,5132016Assets 2017: $191,262Liabilities 2017: $1,989Net Assets 2017: $189,2732017Assets 2018: $368,928Liabilities 2018: $6,336Net Assets 2018: $362,5922018Assets 2019: $401,136Liabilities 2019: $4,975Net Assets 2019: $396,1612019Assets 2020: $410,095Liabilities 2020: $53,513Net Assets 2020: $356,5822020Assets 2021: $597,854Liabilities 2021: $21,845Net Assets 2021: $576,0092021Assets 2022: $927,296Liabilities 2022: $0Net Assets 2022: $927,2962022Assets 2023: $982,351Liabilities 2023: $0Net Assets 2023: $982,3512023

Latest loaded filing

2023

Assets$982,351
Liabilities$0
Net Assets$982,351
Open 2023 Filing

Operations Trend

Revenue Growth84th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $202,181Expenses 2010: $215,602Net Income 2010: -$13,4212010Revenue 2011: $247,783Expenses 2011: $208,555Net Income 2011: $39,2282011Expenses 2012: $167,1292012Revenue 2013: $187,905Expenses 2013: $192,082Net Income 2013: -$4,1772013Revenue 2014: $360,883Expenses 2014: $315,047Net Income 2014: $45,8362014Revenue 2015: $326,649Expenses 2015: $317,431Net Income 2015: $9,2182015Revenue 2016: $296,758Expenses 2016: $255,320Net Income 2016: $41,4382016Revenue 2017: $341,138Expenses 2017: $333,378Net Income 2017: $7,7602017Revenue 2018: $496,986Expenses 2018: $323,667Net Income 2018: $173,3192018Revenue 2019: $347,198Expenses 2019: $313,629Net Income 2019: $33,5692019Revenue 2020: $227,936Expenses 2020: $267,515Net Income 2020: -$39,5792020Revenue 2021: $753,068Expenses 2021: $533,641Net Income 2021: $219,4272021Revenue 2022: $1,114,334Expenses 2022: $763,047Net Income 2022: $351,2872022Revenue 2023: $741,543Expenses 2023: $686,488Net Income 2023: $55,0552023

Latest loaded filing

2023

Revenue$741,543
Expenses$686,488
Net Income$55,055
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.74$0.69$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$1.11$0.76$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.02$0.58$0.75$0.53$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.05$0.36$0.23$0.27$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.35$0.31$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.01$0.36$0.50$0.32$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.34$0.33$0.01
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.18$0.00$0.18$0.30$0.26$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.33$0.32$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.13$0.36$0.32$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.09$0.19$0.19$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.17
2011Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$0.25$0.21$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.01$0.06$0.20$0.22$0.01
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.0
Gross Receipts
$1,146,878
Mission and Program Overview

Mission

Muskegon sports council mission is to provide quality, reliable, winter recreational sports activities and programs to both muskegon county residents and visitors to the area. To uphold the strict environmental guidelines set forth by the michigan department of natural resources to protect the quality and enjoyment of the muskegon state park.

Muskegon sports council mission is to provide quality, reliable, year-round recreational sports activities and programs to both muskegon county residents and visitors to the area. To uphold the strict environmental guidelines set forth by the michigan department of natural resources to protect the quality and enjoyment of the muskegon state park.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$276,104$449,695▲ $173,591
Land, Buildings, and Equipment, Net$213,710$306,430▲ $92,720
Accounts Receivable$500$12,399▲ $11,899
Inventories for Sale or Use$1,426$1,426→ $0
Total Assets$597,854$927,296▲ $329,442
Other Assets Total$106,114$157,346▲ $51,232
Liabilities
Accounts Payable and Accrued Expenses$21,845--
Total Liabilities$21,845$0▼ $21,845
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$576,009$927,296▲ $351,287
Total Net Assets Fund Balance$576,009$927,296▲ $351,287
Total Liabilities and Net Assets / Fund Balance$597,854$927,296▲ $329,442

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$293,766$152,052$445,818
Buildings$12,664$4,931$17,595
Other Assets Org$72,500--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$139,419$1,100▲ $26,936-$112,428
2021$114,320$1,350▲ $24,840-$139,420
2020$105,723-▲ $9,533-$114,320
2019$102,360-▲ $3,867-$105,723
2018$96,458$50▲ $6,346-$102,360
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James RudicilExecutive DiFT$92,166$92,166

Board Members and Trustees

NameTitle
Mark JastrzembskiPresident
Amy VanloonDirector
Bob LukensDirector
Jerry McdowellDirector
Larry PageDirector
Sarah SassDirector
Tom MooreDirector
NICOLE D'ARCYSecretary
Hon William MariettiTreasurer
Chris BenedictVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$362,235
Program Service Revenue
$761,721
Investment Income
$-21,239
Other Revenue
$11,617
All Other Contributions
$38,964
Change in Net Assets
$351,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$385,731
Other Expenses$377,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,390--$277,390
Current Officers, Directors, Trustees, and Key Employees-$76,284-$76,284
Occupancy$55,209$6,134-$61,343
Office Expenses$46,462$5,163-$51,625
Insurance$51,555--$51,555
Advertising$46,509--$46,509
Payroll Taxes$32,057--$32,057
Depreciation Depletion$26,053--$26,053
Fees for Services Other-$21,269-$21,269
Information Technology$12,848--$12,848
Other Expenses$12,301--$12,301
Fees for Services Accounting-$11,457-$11,457
Conferences and Meetings$3,750--$3,750
Travel$1,270--$1,270
Total Functional Expenses$642,740$120,307$0$763,047
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,521
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Fundraiser$66,065-$5,521-
Total Events$66,065-$5,521$-5,521
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
No
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 executive director and the board president review and approve the form 990 before it is filed. The entire board will be updated on this process at the next regular board meeting.”

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

“Compensation for the executive director is determined by the finance committee based on seasonal performance.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available upon request. Contact information is provided on the organization's website. Additionally, the articles of nonprofit incorporation and annual reports are available from michigan dept of energy, labor & economic growth at www.dleg.state.mi.us/bcs_corp.”

Filing and Contact Details

Filer

Filer Name
Muskegon Sports Council
EIN
38-2639291
Phone
2317449629
Address
PO BOX 5085, MUSKEGON, MI 49445

Signing Officer

Name
Mark Jastrzembski
Title
President
Phone
2317449629
Signed
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Jastrzembski
Formed
1985
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
10
Employees
43
Volunteers
88

Preparer

Firm
Brickley Delong Pc
Address
PO BOX 999, MUSKEGON, MI 49443-0999
Preparer
Eric P Vandop CPA
Phone
2317265800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Muskegon sports council mission is to provide quality, reliable, year-round recreational sports activities and programs to both muskegon county residents and visitors to the area. To uphold the strict environmental guidelines set forth by the michigan department of natural resources to protect the quality and enjoyment of the muskegon state park.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The organization has one endowment fund held at the community foundation of muskegon county. The intended use of the fund is to support the work and mission of muskegon sports council by supporting programming and funding improvements to the organization's facilities and equipment.”

Raw XML AppendixShowing 400 of 476 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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IRS990/AccountsReceivableGrp/EOYAmt012399
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MUSKEGON SPORTS COUNCIL MISSION IS TO PROVIDE QUALITY, RELIABLE, YEAR-ROUND RECREATIONAL SPORTS ACTIVITIES AND PROGRAMS TO BOTH MUSKEGON COUNTY RESIDENTS AND VISITORS TO THE AREA. TO UPHOLD THE STRICT ENVIRONMENTAL GUIDELINES SET FORTH BY THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES TO PROTECT THE QUALITY AND ENJOYMENT OF THE MUSKEGON STATE PARK.
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IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03750
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IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt066065
IRS990/CostOfGoodsSoldAmt027023
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0362235
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-21239
IRS990/CYOtherExpensesAmt0377316
IRS990/CYOtherRevenueAmt011617
IRS990/CYProgramServiceRevenueAmt0761721
IRS990/CYRevenuesLessExpensesAmt0351287
IRS990/CYSalariesCompEmpBnftPaidAmt0385731
IRS990/CYTotalExpensesAmt0763047
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01114334
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026053
IRS990/DepreciationDepletionGrp/TotalAmt026053
IRS990/Desc0PROVIDED YEAR-ROUND RECREATIONAL SPORTS ACTIVITIES AND PROGRAMS TO BOTH MUSKEGON COUNTY RESIDENTS AND VISITORS TO THE AREA. AN EXCESS OF 200 FAMILIES PARTICIPATED IN THE SEASON PASS PROGRAM. THOUSANDS OF INDIVIDUALS BENEFITTED FROM ACCESS TO THE SPORTS COMPLEX.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt043
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0642740
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011457
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IRS990/FeesForServicesOtherGrp/TotalAmt021269
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES RUDICIL
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK JASTRZEMBSKI
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRIS BENEDICT
IRS990/Form990PartVIISectionAGrp/PersonNm3NICOLE D'ARCY
IRS990/Form990PartVIISectionAGrp/PersonNm4HON WILLIAM MARIETTI
IRS990/Form990PartVIISectionAGrp/PersonNm5TOM MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm7JERRY MCDOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm8BOB LUKENS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt066065
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/MissionDesc0MUSKEGON SPORTS COUNCIL MISSION IS TO PROVIDE QUALITY, RELIABLE, YEAR-ROUND RECREATIONAL SPORTS ACTIVITIES AND PROGRAMS TO BOTH MUSKEGON COUNTY RESIDENTS AND VISITORS TO THE AREA. TO UPHOLD THE STRICT ENVIRONMENTAL GUIDELINES SET FORTH BY THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES TO PROTECT THE QUALITY AND ENJOYMENT OF THE MUSKEGON STATE PARK.
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IRS990/PrincipalOfficerNm0MARK JASTRZEMBSKI
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INT IN ASSETS HELD BY OTH
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE ENDOWMENT FUND HELD AT THE COMMUNITY FOUNDATION OF MUSKEGON COUNTY. THE INTENDED USE OF THE FUND IS TO SUPPORT THE WORK AND MISSION OF MUSKEGON SPORTS COUNCIL BY SUPPORTING PROGRAMMING AND FUNDING IMPROVEMENTS TO THE ORGANIZATION'S FACILITIES AND EQUIPMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MUSKEGON SPORTS COUNCIL MISSION IS TO PROVIDE QUALITY, RELIABLE, YEAR-ROUND RECREATIONAL SPORTS ACTIVITIES AND PROGRAMS TO BOTH MUSKEGON COUNTY RESIDENTS AND VISITORS TO THE AREA. TO UPHOLD THE STRICT ENVIRONMENTAL GUIDELINES SET FORTH BY THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES TO PROTECT THE QUALITY AND ENJOYMENT OF THE MUSKEGON STATE PARK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. THE ENTIRE BOARD WILL BE UPDATED ON THIS PROCESS AT THE NEXT REGULAR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE FINANCE COMMITTEE BASED ON SEASONAL PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CONTACT INFORMATION IS PROVIDED ON THE ORGANIZATION'S WEBSITE. ADDITIONALLY, THE ARTICLES OF NONPROFIT INCORPORATION AND ANNUAL REPORTS ARE AVAILABLE FROM MICHIGAN DEPT OF ENERGY, LABOR & ECONOMIC GROWTH AT WWW.DLEG.STATE.MI.US/BCS_CORP.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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