Civic Intelligence

Sons

990 • Fiscal year 2024 • EIN 38-3090778

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 29, 2025

55 15th StreetPort Huron, MI 48060

(810) 989-7667

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

51st percentile

$63,654

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

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

Asset Growth

85th percentile

30%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

85th percentile

60%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Up

$1,457,794

Up $339,667 (+30%) from 2023

Net Assets

Up

$1,437,687

Up $322,231 (+29%) from 2023

Liabilities

Up

$20,107

Up $17,436 (+653%) from 2023

Revenue

Up

$991,758

Up $371,760 (+60%) from 2023

Expenses

Up

$669,547

Up $238,239 (+55%) from 2023

Net Income

Up

$322,211

Up $133,521 (+71%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $136,336Liabilities 2011: $5,530Net Assets 2011: $130,8062011Assets 2012: $137,594Liabilities 2012: $6,240Net Assets 2012: $131,3542012Assets 2013: $143,134Liabilities 2013: $6,616Net Assets 2013: $136,5182013Assets 2014: $192,722Liabilities 2014: $4,884Net Assets 2014: $187,8382014Assets 2015: $300,199Liabilities 2015: $6,967Net Assets 2015: $293,2322015Assets 2016: $310,788Liabilities 2016: $6,792Net Assets 2016: $303,9962016Assets 2017: $358,508Liabilities 2017: $5,626Net Assets 2017: $352,8822017Assets 2018: $346,057Liabilities 2018: $8,971Net Assets 2018: $337,0862018Assets 2019: $460,667Liabilities 2019: $9,350Net Assets 2019: $451,3172019Assets 2020: $604,981Liabilities 2020: $4,532Net Assets 2020: $600,4492020Assets 2021: $822,434Liabilities 2021: $7,870Net Assets 2021: $814,5642021Assets 2022: $934,273Liabilities 2022: $7,522Net Assets 2022: $926,7512022Assets 2023: $1,118,127Liabilities 2023: $2,671Net Assets 2023: $1,115,4562023Assets 2024: $1,457,794Liabilities 2024: $20,107Net Assets 2024: $1,437,6872024

Highlighted filing

2024

Assets$1,457,794
Liabilities$20,107
Net Assets$1,437,687

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $292,595Expenses 2011: $266,514Net Income 2011: $26,0812011Expenses 2012: $240,0232012Revenue 2013: $219,461Expenses 2013: $199,297Net Income 2013: $20,1642013Revenue 2014: $295,565Expenses 2014: $244,246Net Income 2014: $51,3192014Revenue 2015: $361,802Expenses 2015: $256,408Net Income 2015: $105,3942015Revenue 2016: $209,132Expenses 2016: $198,368Net Income 2016: $10,7642016Revenue 2017: $216,858Expenses 2017: $187,972Net Income 2017: $28,8862017Revenue 2018: $172,703Expenses 2018: $188,499Net Income 2018: -$15,7962018Revenue 2019: $314,242Expenses 2019: $200,011Net Income 2019: $114,2312019Revenue 2020: $308,186Expenses 2020: $159,054Net Income 2020: $149,1322020Revenue 2021: $445,875Expenses 2021: $231,760Net Income 2021: $214,1152021Revenue 2022: $356,437Expenses 2022: $244,251Net Income 2022: $112,1862022Revenue 2023: $619,998Expenses 2023: $431,308Net Income 2023: $188,6902023Revenue 2024: $991,758Expenses 2024: $669,547Net Income 2024: $322,2112024

Highlighted filing

2024

Revenue$991,758
Expenses$669,547
Net Income$322,211
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$1,185,500
Mission and Program Overview

Mission

To provide recreational, academic, and spiritual activities and development for children and teens.

Sons provides recreational, academic, and spiritual activities and development for children and teens. Programs include basketball, flag football,scouting, after school programs, mentoring and leadership development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$301,725$802,766▲ $501,041
Land, Buildings, and Equipment, Net$765,638$607,671▼ $157,967
Investments in Publicly Traded Securities$7,384$7,404▲ $20
Accounts Receivable$199$0▼ $199
Total Assets$1,118,127$1,457,794▲ $339,667
Other Assets Total$43,181$39,953▼ $3,228
Liabilities
Accounts Payable and Accrued Expenses$2,671$20,107▲ $17,436
Total Liabilities$2,671$20,107▲ $17,436
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,113,456$1,201,988▲ $88,532
Net Assets With Donor Restrictions$2,000$235,699▲ $233,699
Total Net Assets Fund Balance$1,115,456$1,437,687▲ $322,231
Total Liabilities and Net Assets / Fund Balance$1,118,127$1,457,794▲ $339,667

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$540,146$28,813$568,959
Equipment$67,525$108,009$175,534
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tyrone BurrellExecutive DirectorFT$63,654$63,654

Board Members and Trustees

NameTitle
Jeff KaczperskiChairman
Shane HernandezVice Chair
N Gene WatsonDirector
Tony EssianDirector
Marilyn MoncriefSecretary
Jon AskewTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$746,229
Program Service Revenue
$23,597
Investment Income
$151,037
Other Revenue
$70,895
All Other Contributions
$340,810
Change in Net Assets
$322,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$350,395
Other Expenses$319,152
Total Fundraising Expense$28,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,411$7,638$2,546$254,595
Occupancy$76,460$9,557$9,557$95,574
Current Officers, Directors, Trustees, and Key Employees$54,609$5,670$3,375$63,654
Depreciation Depletion$37,160$1,330-$38,490
Conferences and Meetings$21,355$5,339-$26,694
Fees for Services Accounting$11,120$8,873-$19,993
Office Expenses$14,174$2,362$2,362$18,898
Payroll Taxes$16,564$737$328$17,629
Insurance$14,542$744$1,616$16,902
Other Employee Benefits$13,640$607$270$14,517
Travel$14,485--$14,485
Advertising$7,618--$7,618
Other Expenses$5,354$1,888$1,888$5,354
Fees for Services Other-$1,428-$1,428
Total Functional Expenses$594,967$46,173$28,407$669,547
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,004
Fundraising Direct Expenses$24,093
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$35,216$35,216$9,382$25,834
Annual Banquet$25,788$25,788$14,711$11,077
Total Events$61,004$61,004$24,093$36,911
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Executive director tyrone burrell and board member marilyn moncrief are third cousins.

Form 990, Part VI, Section B, Line 11B

Completed 990 is sent to the executive director for review and distribution before e-file is transmitted.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sons
EIN
38-3090778
Phone
8109897667
Address
55 15TH STREET, PORT HURON, MI 48060

Signing Officer

Name
Jeff Kaczperski
Title
Interim Executive Director
Phone
8109897667
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Kaczperski
Formed
1997
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
32
Volunteers
0

Preparer

Firm
Frohm Kelley Butler & Ryan Pc
Address
333 FORT STREET, PORT HURON, MI 48060
Preparer
Ryan Kreger
Phone
8109872727
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03405
IRS990/PYOtherExpensesAmt0279853
IRS990/PYOtherRevenueAmt060339
IRS990/PYProgramServiceRevenueAmt07307
IRS990/PYRevenuesLessExpensesAmt0188690
IRS990/PYSalariesCompEmpBnftPaidAmt0151455
IRS990/PYTotalExpensesAmt0431308
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0619998
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0322211
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt033984
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt057581
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0401318
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0296181
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0288407
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0410471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0305261
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01701638
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010686
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03405
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02891
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02718
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02925
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt022625
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010686
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03405
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02891
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt022625
IRS990ScheduleA/InvestmentIncomeCYPct00.01310
IRS990ScheduleA/InvestmentIncomePYPct00.00920
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98690
IRS990ScheduleA/PublicSupportPY509Pct00.98720
IRS990ScheduleA/PublicSupportTotal509Amt01701638
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0401318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0296181
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0288407
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0410471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0305261
IRS990ScheduleA/Total509Grp/TotalAmt01701638
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0412004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0299586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0291298
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0413189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0308186
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01724263
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0540146
IRS990ScheduleD/BuildingsGrp/DepreciationAmt028813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0568959
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt067525
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108009
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0175534
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0607671
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024093
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035216
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt025788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061004
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035216
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt025788
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt061004
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt036911
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024093
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09382
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014711
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR TYRONE BURRELL AND BOARD MEMBER MARILYN MONCRIEF ARE THIRD COUSINS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETED 990 IS SENT TO THE EXECUTIVE DIRECTOR FOR REVIEW AND DISTRIBUTION BEFORE E-FILE IS TRANSMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01118127
IRS990/TotalAssetsEOYAmt01457794
IRS990/TotalAssetsGrp/BOYAmt01118127
IRS990/TotalAssetsGrp/EOYAmt01457794
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0746229
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028407
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046173
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0594967
IRS990/TotalFunctionalExpensesGrp/TotalAmt0669547
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02671
IRS990/TotalLiabilitiesEOYAmt020107
IRS990/TotalLiabilitiesGrp/BOYAmt02671
IRS990/TotalLiabilitiesGrp/EOYAmt020107
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01115456
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01437687
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0594967
IRS990/TotalProgramServiceRevenueAmt023597
IRS990/TotalReportableCompFromOrgAmt063654
IRS990/TotalRevenueGrp/ExclusionAmt0187948
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057581
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0991758
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.02$1.44$0.99$0.67$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.62$0.43$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.01$0.93$0.36$0.24$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.01$0.81$0.45$0.23$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.31$0.16$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.01$0.45$0.31$0.20$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.01$0.34$0.17$0.19$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.01$0.35$0.22$0.19$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.01$0.30$0.21$0.20$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.01$0.29$0.36$0.26$0.11
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.19$0.00$0.19$0.30$0.24$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.14$0.22$0.20$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.24
2011Summary only. Only limited summary data is available for this year.$0.14$0.01$0.13$0.29$0.27$0.03