Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cheboygan Sports Boosters
EIN 38-2755001 • 501(c)3 • Cheboygan, MI
Profile
Sports booster organization provide financial support for cheboygan schools athletics.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$56,056
Down $1,555 (-2.7%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$56,056
No earlier filing loaded for comparison.
Revenue
Down$58,884
Down $8,175 (-12%) from 2024
Expenses
Up$60,439
Up $13,511 (+29%) from 2024
Net Income
Down-$1,555
Down $21,686 (-108%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $56,056
- Liabilities
- -
- Net assets
- $56,056
- Revenue
- $58,884
- Expenses
- $60,439
- Net income
- -$1,555
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Aug 20, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $58,884
Mission and Program Overview
Mission
Sports booster organization provide financial support for cheboygan schools athletics
Sports booster organization provide financial support for cheboygan schools athletics.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUPPORT & SUBSIDY OF CHEBOYGAN AREA HIGH SCHOOL ATHLETIC PROGRAMS, INCLUDING THE PURCHASE OF EQUIPMENT, UNIFORMS, TROPHIES, BANQUETS, TRAVEL EXPENSES, ETC. | - | $49,744 |
| SUPPORT & SUBSIDY OF CHEBOYGAN AREA HIGH SCHOOL ATHLETIC PROGRAMS, INCLUDING THE PURCHASE OF EQUIPMENT, UNIFORMS, TROPHIES, BANQUETS, TRAVEL EXPENSES, ETC. | - | $10,695 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID CHARBONEAU | President | - | $0 | - | - |
| MARIANNE RIDINGS | Secretary | - | $0 | - | - |
| SHARON COPPERNOLL | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cheboygan Sports Boosters
- EIN
- 38-2755001
- Phone
- 2316258417
- Address
- 6340 CAREY RD, CHEBOYGAN, MI 49721
Signing Officer
- Name
- David Charboneau
- Title
- President
- Phone
- 2316277111
- Signed
- 2025-08-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Nieland & Kosanke Pc
- Address
- 201 S MAIN SUITE 2, CHEBOYGAN, MI 49721-1985
- Preparer
- Joseph D Kosanke CPA
- Phone
- 2316274396
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Programs & 50-50 cost of goods sold 2,217 flower sales cost of goods sold 518 expenses advertising 1,282 office 1,756 insurance 486 football 17,715 cross country 2,000 application fees & lic 70 trainer-all sports 2,500 basketball 2,250 hudl camera all sports 5,000 golf 4,315 hockey 3,000 scoretables 4,427 volleyball 2,000 track 6,297 donation 170 total 56,003”
Form 990-ez, Part III
“Sports booster organization provide financial support for cheboygan schools athletics.”
Form 990-ez, Part III, Line 31
“Support & subsidy of cheboygan area high school athletic programs, including the purchase of equipment, uniforms, trophies, banquets, travel expenses, etc.”
Raw XML Appendix139 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHARON COPPERNOLL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2316258417 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6340 CAREY RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CHEBOYGAN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49721 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 57611 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 56056 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4684 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1555 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4436 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 57611 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 56056 |
| IRS990EZ/GrossReceiptsAmt | 0 | 58884 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 57 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 57611 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 56056 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 57611 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 56056 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID CHARBONEAU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARIANNE RIDINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SHARON COPPERNOLL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56003 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SPORTS BOOSTER ORGANIZATION PROVIDE FINANCIAL SUPPORT FOR CHEBOYGAN SCHOOLS ATHLETICS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 54143 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPORT & SUBSIDY OF CHEBOYGAN AREA HIGH SCHOOL ATHLETIC PROGRAMS, INCLUDING THE PURCHASE OF EQUIPMENT, UNIFORMS, TROPHIES, BANQUETS, TRAVEL EXPENSES, ETC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUPPORT & SUBSIDY OF CHEBOYGAN AREA HIGH SCHOOL ATHLETIC PROGRAMS, INCLUDING THE PURCHASE OF EQUIPMENT, UNIFORMS, TROPHIES, BANQUETS, TRAVEL EXPENSES, ETC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 49744 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 10695 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60439 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60439 |
| IRS990EZ/TotalRevenueAmt | 0 | 58884 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4684 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3247 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4301 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4224 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 176 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 16632 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 54200 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 63812 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 28279 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 9815 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1205 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 157311 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 173943 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 58884 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 67059 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 32580 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 14039 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1381 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 173943 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 58884 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 67059 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 32580 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 14039 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1381 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 173943 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROGRAMS & 50-50 COST OF GOODS SOLD 2,217 FLOWER SALES COST OF GOODS SOLD 518 EXPENSES ADVERTISING 1,282 OFFICE 1,756 INSURANCE 486 FOOTBALL 17,715 CROSS COUNTRY 2,000 APPLICATION FEES & LIC 70 TRAINER-ALL SPORTS 2,500 BASKETBALL 2,250 HUDL CAMERA ALL SPORTS 5,000 GOLF 4,315 HOCKEY 3,000 SCORETABLES 4,427 VOLLEYBALL 2,000 TRACK 6,297 DONATION 170 TOTAL 56,003 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SPORTS BOOSTER ORGANIZATION PROVIDE FINANCIAL SUPPORT FOR CHEBOYGAN SCHOOLS ATHLETICS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SUPPORT & SUBSIDY OF CHEBOYGAN AREA HIGH SCHOOL ATHLETIC PROGRAMS, INCLUDING THE PURCHASE OF EQUIPMENT, UNIFORMS, TROPHIES, BANQUETS, TRAVEL EXPENSES, ETC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID CHARBONEAU |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2316277111 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CHEBOYGAN SPORTS BOOSTERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHEB |
| ReturnHeader/Filer/EIN | 0 | 382755001 |
| ReturnHeader/Filer/PhoneNum | 0 | 2316258417 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6340 CAREY RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHEBOYGAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49721 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 208136220 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NIELAND & KOSANKE PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 S MAIN SUITE 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHEBOYGAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 497211985 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2316274396 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH D KOSANKE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-12T08:39:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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