Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
St Joseph Covnty Conservation and Sportsman Club Inc
990 • Fiscal year 2023 • EIN 38-2838303
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
Balance Sheet
Assets
Up$936,716
Up $38,729 (+4.3%) from 2022
Net Assets
Up$864,751
Up $51,036 (+6.3%) from 2022
Liabilities
Down$71,965
Down $12,307 (-15%) from 2022
Revenue And Expenses
Revenue
Up$175,199
Up $95,092 (+119%) from 2022
Expenses
Up$124,163
Up $5,097 (+4.3%) from 2022
Net Income
Up$51,036
Up $89,995 (+231%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2022 to Feb 28, 2023
- Signed
- Aug 28, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $175,670
Mission and Program Overview
Mission
Promotion of good sportsmanship and awarness of the necessity and best practices of the conservation of natural resources.
Promotion of good sportsmanship and awareness of the necessity and best practices of the conservation of natural resources.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $813,715 | $864,751 | ▲ $51,036 |
| Land, Buildings, and Equipment, Net | $731,515 | $702,693 | ▼ $28,822 |
| Prepaid Expenses and Deferred Charges | - | $105,421 | - |
| Savings and Temporary Cash Investments | $83,733 | $89,372 | ▲ $5,639 |
| Cash and Non-Interest-Bearing Accounts | $82,363 | $38,245 | ▼ $44,118 |
| Inventories for Sale or Use | $376 | $985 | ▲ $609 |
| Total Assets | $897,987 | $936,716 | ▲ $38,729 |
| Liabilities | |||
| Other Liabilities | $84,272 | $71,965 | ▼ $12,307 |
| Total Liabilities | $84,272 | $71,965 | ▼ $12,307 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $813,715 | $864,751 | ▲ $51,036 |
| Total Liabilities and Net Assets / Fund Balance | $897,987 | $936,716 | ▲ $38,729 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $273,568 | $83,692 | $357,260 |
| Other Land Buildings | $158,013 | $143,873 | $301,886 |
| Land | $210,075 | - | $210,075 |
| Equipment | $61,037 | $81,158 | $142,195 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jeffrey Brazo | President |
| Allen Kasdorf | Activity Director |
| Andy Rockwell | Activity Director |
| Fred Shank | Activity Director |
| Gary Kondek | Activity Director |
| Jay Baker | Activity Director |
| Jim Perlberg | Activity Director |
| John Daniels | Activity Director |
| Larry Murray | Activity Director |
| Larry York | Activity Director |
| Shawn Scott | Activity Director |
| Benson Baumeister | Director |
| Dennis Parker | Director |
| Kathy Book | Director |
| Mark Speicher | Director |
| Nancy Lawrence | Director |
| Pete Davis | Director |
| Randy Crandall | Director |
| Roy Rawlinson | Director |
| Tom Whitford | Director |
| Kathy Crandall | Executive Se |
| Leslie York | Recording Se |
| Tom Mclaughlin | Treasurer |
| Paul Hassenger | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $89,471
- Program Service Revenue
- $47,301
- Investment Income
- $969
- Other Revenue
- $37,458
- All Other Contributions
- $2,246
- Change in Net Assets
- $51,036
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $124,163 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $31,330 | $517 | - | $31,847 |
| Insurance | - | $15,838 | - | $15,838 |
| Office Expenses | $3,983 | $3,317 | - | $7,300 |
| All Other Expenses | $5,164 | $984 | - | $6,148 |
| Other Expenses | $4,340 | - | - | $4,340 |
| Fees for Services Legal | - | $1,095 | - | $1,095 |
| Advertising | - | $485 | - | $485 |
| Total Functional Expenses | $101,927 | $22,236 | $0 | $124,163 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Prepaid Dues | $60,865 |
| Prepaid Fees - Hoosier Daddy | $11,100 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 2
“Kathy crandall randy crandall exec. Sec'y director spouse leslie york larry york rec. Sec'y director spouse”
Form 990, Page 6, Part VI, Line 6
“The entity is organized on a membership basis with one class of membership and all members have equal rights to use of the facilities. New members must be recommended by an existing member and are subject to approval by the board of directors. All members may attend and have priviledges of the floor at any meeting of the corporation. Club membership is on a family basis and membership includes the spouse and any immediate family up to the age of 18, and those age 18 and over that are full time students or active military status of each household.”
Form 990, Page 6, Part VI, Line 7A
“The organization is governed by elected officers and board of directors. The officers and board of directors are elected annually at the annual membership meeting in march. Each paid membership is entitled to cast one vote for each elective office. For members of a family; only the paid member and spouse are each entitled to one vote for each elective office. Election to office is by a majority of the members attending the annual membership meeting plus any absentee ballots that have been cast in accordance with the by-laws. Additionally, activity directors serve on the board of directors. These individuals are granted a vote and are appointed by the elected board of directors. This appointment is approved by vote of membership.”
Form 990, Page 6, Part VI, Line 7B
“Activity directors are appointed by the board of directors. These appointments are subject to the approval of the membership.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is presented to the officers and board of directors for review and approval at the regularly scheduled board meeting held before filing of the form.”
Form 990, Page 6, Part VI, Line 12C
“New directors and voting members of the board of directors disclose their known conflicts and periodically update the board for any potential new or expiring conflicts throughout the year.”
Form 990, Page 6, Part VI, Line 19
“Governing documents are made avaialable at the club house upon request.”
Filing and Contact Details
Filer
- Filer Name
- St Joseph County Conservation
- EIN
- 38-2838303
- Phone
- 2694677128
- Address
- PO BOX 339, STURGIS, MI 49091
Signing Officer
- Name
- Jeffrey Brazo
- Title
- President
- Phone
- 2696511761
- Signed
- 2023-08-28
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jeffrey Brazo
- Formed
- 1952
- Legal Domicile
- Mi
- Voting Board Members
- 24
- Independent Board Members
- 24
- Employees
- 0
- Volunteers
- 50
Preparer
- Firm
- Gabridge & Company Plc
- Address
- 3940 PENINSULAR DR SE STE 200, GRAND RAPIDS, MI 49546
- Preparer
- Bruce S a Gosling CPA
- Phone
- 2696513228
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“Sponsoring youth education programs in hunter safety and other sporting activities.”
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | EXECUTIVE SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | RECORDING SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | ACTIVITY DIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | ACTIVITY DIR |
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| IRS990/OtherExpensesGrp/Desc | 1 | BUILDINGS & GROUNDS |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | TREE & LOGGING INCOME - STORM |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CLUB PROPERTY RENTAL |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 32996 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | MAINTAIN BUILDINGS AND GROUNDS THAT ARE INTENDED TO BE KEPT AS A WILDLIFE PRESERVE. THE PROPERTY IS AVAILABLE TO THE PUBLIC AND GROUPS FOR ACTIVITIES CONSISTENT WITH THIS AIM WITHOUT CHARGE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 48905 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | SUPPORT OF MICHIGAN UNITED CONSERVATION CLUBS, A 501(C)(3) ORGANIZATION DEDICATED TO THE PRESERVATION OF MICHIGAN'S NATURAL RESOURCES. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | SPONSORING YOUTH EDUCATION PROGRAMS IN HUNTER SAFETY AND OTHER SPORTING ACTIVITIES. |
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| IRS990/PYOtherRevenueAmt | 0 | 2726 |
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| IRS990/PYTotalRevenueAmt | 0 | 80107 |
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| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990/RevenueAmt | 0 | 47301 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 864751 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 83733 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 89372 |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 61037 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 81158 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 142195 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 158013 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 143873 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 60865 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11100 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID DUES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PREPAID FEES - HOOSIER DADDY |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 702693 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 71965 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SPONSORING YOUTH EDUCATION PROGRAMS IN HUNTER SAFETY AND OTHER SPORTING ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KATHY CRANDALL RANDY CRANDALL EXEC. SEC'Y DIRECTOR SPOUSE LESLIE YORK LARRY YORK REC. SEC'Y DIRECTOR SPOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ENTITY IS ORGANIZED ON A MEMBERSHIP BASIS WITH ONE CLASS OF MEMBERSHIP AND ALL MEMBERS HAVE EQUAL RIGHTS TO USE OF THE FACILITIES. NEW MEMBERS MUST BE RECOMMENDED BY AN EXISTING MEMBER AND ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. ALL MEMBERS MAY ATTEND AND HAVE PRIVILEDGES OF THE FLOOR AT ANY MEETING OF THE CORPORATION. CLUB MEMBERSHIP IS ON A FAMILY BASIS AND MEMBERSHIP INCLUDES THE SPOUSE AND ANY IMMEDIATE FAMILY UP TO THE AGE OF 18, AND THOSE AGE 18 AND OVER THAT ARE FULL TIME STUDENTS OR ACTIVE MILITARY STATUS OF EACH HOUSEHOLD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION IS GOVERNED BY ELECTED OFFICERS AND BOARD OF DIRECTORS. THE OFFICERS AND BOARD OF DIRECTORS ARE ELECTED ANNUALLY AT THE ANNUAL MEMBERSHIP MEETING IN MARCH. EACH PAID MEMBERSHIP IS ENTITLED TO CAST ONE VOTE FOR EACH ELECTIVE OFFICE. FOR MEMBERS OF A FAMILY; ONLY THE PAID MEMBER AND SPOUSE ARE EACH ENTITLED TO ONE VOTE FOR EACH ELECTIVE OFFICE. ELECTION TO OFFICE IS BY A MAJORITY OF THE MEMBERS ATTENDING THE ANNUAL MEMBERSHIP MEETING PLUS ANY ABSENTEE BALLOTS THAT HAVE BEEN CAST IN ACCORDANCE WITH THE BY-LAWS. ADDITIONALLY, ACTIVITY DIRECTORS SERVE ON THE BOARD OF DIRECTORS. THESE INDIVIDUALS ARE GRANTED A VOTE AND ARE APPOINTED BY THE ELECTED BOARD OF DIRECTORS. THIS APPOINTMENT IS APPROVED BY VOTE OF MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACTIVITY DIRECTORS ARE APPOINTED BY THE BOARD OF DIRECTORS. THESE APPOINTMENTS ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 IS PRESENTED TO THE OFFICERS AND BOARD OF DIRECTORS FOR REVIEW AND APPROVAL AT THE REGULARLY SCHEDULED BOARD MEETING HELD BEFORE FILING OF THE FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NEW DIRECTORS AND VOTING MEMBERS OF THE BOARD OF DIRECTORS DISCLOSE THEIR KNOWN CONFLICTS AND PERIODICALLY UPDATE THE BOARD FOR ANY POTENTIAL NEW OR EXPIRING CONFLICTS THROUGHOUT THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS ARE MADE AVAIALABLE AT THE CLUB HOUSE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $936,716
- Liabilities
- $71,965
- Net assets
- $864,751
- Revenue
- $175,199
- Expenses
- $124,163
- Net income
- $51,036
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