Civic Intelligence

Ludington Soccer Club

EIN 38-2727686 • 501(c)3 • Ludington, MI

Profile

This organization was established as an educational and recreational organization to foster physical, mental, and emotional growth and development of youth through the sport of soccer.

PO Box 455Ludington, MI 49431

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

59th percentile

6.8%

Higher net margin than 59% 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

59th percentile

2.4%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

44th percentile

-8.4%

Faster revenue growth than 44% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$258,247

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$258,247

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin59th percentile

Revenue

$119,297

No earlier filing loaded for comparison.

Expenses

$111,235

No earlier filing loaded for comparison.

Net Income

$8,062

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$300K$200K$100K$0Assets 2011: $247,686Net Assets 2011: $247,6862011Assets 2012: $242,123Liabilities 2012: $02012Assets 2013: $245,889Liabilities 2013: $02013Assets 2014: $240,688Liabilities 2014: $0Net Assets 2014: $240,6882014Assets 2015: $236,571Liabilities 2015: $0Net Assets 2015: $236,5712015Assets 2016: $233,763Liabilities 2016: $02016Assets 2017: $235,510Liabilities 2017: $02017Assets 2018: $245,755Liabilities 2018: $225Net Assets 2018: $245,5302018Assets 2019: $253,039Liabilities 2019: $0Net Assets 2019: $253,0392019Assets 2020: $244,210Liabilities 2020: $0Net Assets 2020: $244,2102020Assets 2021: $249,851Liabilities 2021: $02021Assets 2022: $251,366Liabilities 2022: $0Net Assets 2022: $251,3662022Assets 2023: $250,461Liabilities 2023: $02023Assets 2025: $258,247Net Assets 2025: $258,2472025

Highlighted filing

2025

Assets$258,247
Liabilities-
Net Assets$258,247
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $59,346Expenses 2011: $46,220Net Income 2011: $13,1262011Revenue 2012: $37,147Expenses 2012: $42,706Net Income 2012: -$5,5592012Revenue 2013: $35,016Expenses 2013: $31,252Net Income 2013: $3,7642013Revenue 2014: $35,552Expenses 2014: $40,751Net Income 2014: -$5,1992014Revenue 2015: $34,355Expenses 2015: $38,472Net Income 2015: -$4,1172015Revenue 2016: $48,604Expenses 2016: $48,145Net Income 2016: $4592016Revenue 2017: $63,434Expenses 2017: $58,302Net Income 2017: $5,1322017Revenue 2018: $77,904Expenses 2018: $63,168Net Income 2018: $14,7362018Revenue 2019: $104,959Expenses 2019: $94,766Net Income 2019: $10,1932019Revenue 2020: $72,300Expenses 2020: $77,612Net Income 2020: -$5,3122020Revenue 2021: $84,782Expenses 2021: $76,159Net Income 2021: $8,6232021Revenue 2022: $119,170Expenses 2022: $114,676Net Income 2022: $4,4942022Revenue 2023: $113,617Expenses 2023: $112,025Net Income 2023: $1,5922023Revenue 2025: $119,297Expenses 2025: $111,235Net Income 2025: $8,0622025

Highlighted filing

2025

Revenue$119,297
Expenses$111,235
Net Income$8,062
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$258,247
Liabilities
-
Net assets
$258,247
Revenue
$119,297
Expenses
$111,235
Net income
$8,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.58$2.58$1.19$1.11$0.08
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.$2.50$0.00$1.14$1.12$0.02
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.51$0.00$2.51$1.19$1.15$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.00$0.85$0.76$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.00$2.44$0.72$0.78$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$1.05$0.95$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.00$2.46$0.78$0.63$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.00$0.63$0.58$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.00$0.49$0.48$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.34$0.38$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.36$0.41$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.00$0.35$0.31$0.04
2012Summary only. Only limited summary data is available for this year.$2.42$0.00$0.37$0.43$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$2.48$0.59$0.46$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 28, 2026
Return Version
2025v4.0
Gross Receipts
$121,403
Mission and Program Overview

Mission

This organization was established as an educational and recreational organization to foster physical, mental, and emotional growth and development of youth through the sport of soccer.

Program Services

DescriptionGrantsExpenses
THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.-$101,352
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ADAM JOHNSONPresident-$0--
ANDRIA BEAUSHAWSecretary-$0--
ELIZABETH MOTYKATreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Ludington Recreational Soccer Board
EIN
38-2727686
Phone
2312337085
Address
PO BOX 455, LUDINGTON, MI 49431

Signing Officer

Name
Elizabeth Motyka
Title
Treasurer
Phone
2312337085
Signed
2026-01-28
Discuss with paid preparer
Yes

Preparer

Firm
Merskin & Merskin Tax and Accounting
Address
300 S RATH AVE STE 201, LUDINGTON, MI 49431-1923
Preparer
Christopher M Hatch
Phone
2318456251
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 334 591 250 3,022 league fees 12,678 corporate filing fees 40 uniform expense 17,364 referee fees 20,431 coaching clinics 506 other 1,200 tournaments 12,335 total 68,751”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference -1,917”

Form 990-ez, Part II, Line 24

“Accounts receivable 450 450 124,479 124,479 less accumulated depreciation 110,685 112,602 total 14,244 12,327”

Form 990-ez, Part III

“This organization was established as an educational and recreational organization to foster physical, mental, and emotional growth and development of youth through the sport of soccer.”

Raw XML Appendix146 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/PersonNm0ELIZABETH MOTYKA
IRS990EZ/BooksInCareOfDetail/PhoneNum02312337085
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0321 N WILLIAM
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LUDINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049431
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt090271
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt098333
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0500
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08062
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt010306
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0252102
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0258247
IRS990EZ/GamingGrossIncomeAmt07917
IRS990EZ/GrossReceiptsAmt0121403
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0147587
IRS990EZ/LandAndBuildingsGrp/EOYAmt0147587
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0252102
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0258247
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0252102
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0258247
IRS990EZ/OccupancyRentUtltsAndMaintAmt032048
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ADAM JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANDRIA BEAUSHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ELIZABETH MOTYKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt014244
IRS990EZ/OtherAssetsTotalDetail/EOYAmt012327
IRS990EZ/OtherChangesInNetAssetsAmt0-1917
IRS990EZ/OtherExpensesTotalAmt068751
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.
IRS990EZ/PrintingPublicationsPostageAmt0130
IRS990EZ/ProgramServiceRevenueAmt0112986
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0101352
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt02106
IRS990EZ/SpecialEventsNetIncomeLossAmt05811
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0111235
IRS990EZ/TotalProgramServiceExpensesAmt0101352
IRS990EZ/TotalRevenueAmt0119297
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0837
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0654
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01957
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06432
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010380
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0120903
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0129452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0112963
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0117213
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt078350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0558881
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0569261
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0121403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0130289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0113617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0119170
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt084782
IRS990ScheduleA/Total509Grp/TotalAmt0569261
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0121403
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0130289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0113617
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0119170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt084782
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0569261
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 334 591 250 3,022 LEAGUE FEES 12,678 CORPORATE FILING FEES 40 UNIFORM EXPENSE 17,364 REFEREE FEES 20,431 COACHING CLINICS 506 OTHER 1,200 TOURNAMENTS 12,335 TOTAL 68,751
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -1,917
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 450 450 124,479 124,479 LESS ACCUMULATED DEPRECIATION 110,685 112,602 TOTAL 14,244 12,327
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS ORGANIZATION WAS ESTABLISHED AS AN EDUCATIONAL AND RECREATIONAL ORGANIZATION TO FOSTER PHYSICAL, MENTAL, AND EMOTIONAL GROWTH AND DEVELOPMENT OF YOUTH THROUGH THE SPORT OF SOCCER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH MOTYKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02312337085
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUDINGTON RECREATIONAL SOCCER BOARD
ReturnHeader/Filer/BusinessNameControlTxt0LUDI
ReturnHeader/Filer/EIN0382727686
ReturnHeader/Filer/PhoneNum02312337085
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 455
ReturnHeader/Filer/USAddress/CityNm0LUDINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049431
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471959446
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERSKIN & MERSKIN TAX AND ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 S RATH AVE STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUDINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494311923
ReturnHeader/PreparerPersonGrp/PhoneNum02318456251
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER M HATCH
ReturnHeader/ReturnTs02026-01-28T11:06:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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