Civic Intelligence

Merton Athletic Association Inc

990 • Fiscal year 2017 • EIN 39-1381104

Sep 01, 2016 to Aug 31, 2017 • Filed on Mar 09, 2018

PO Box 734Merton, WI 53056

(262) 443-0092

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

26th percentile

-7.8%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

31st percentile

-8.1%

Faster asset growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

5.9%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$145,473

Down $12,740 (-8.1%) from 2016

Net Assets

Down

$140,903

Down $16,484 (-10%) from 2016

Liabilities

Up

$4,570

Up $3,744 (+453%) from 2016

Revenue

Up

$212,276

Up $11,914 (+5.9%) from 2016

Expenses

Up

$228,760

Up $19,817 (+9.5%) from 2016

Net Income

Down

-$16,484

Down $7,903 (-92%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $95,676Liabilities 2011: $6,9832011Assets 2012: $110,431Liabilities 2012: $4,913Net Assets 2012: $105,5182012Assets 2013: $132,593Liabilities 2013: $2,957Net Assets 2013: $129,6362013Assets 2014: $145,223Liabilities 2014: $1,131Net Assets 2014: $144,0952014Assets 2015: $166,600Liabilities 2015: $1,132Net Assets 2015: $165,4682015Assets 2016: $158,213Liabilities 2016: $826Net Assets 2016: $157,3872016Assets 2017: $145,473Liabilities 2017: $4,570Net Assets 2017: $140,9032017Assets 2018: $146,236Liabilities 2018: $3,501Net Assets 2018: $142,7352018Assets 2019: $139,712Liabilities 2019: $10,757Net Assets 2019: $128,9552019Assets 2020: $118,838Liabilities 2020: $9,933Net Assets 2020: $108,9052020Assets 2021: $181,674Liabilities 2021: $10,874Net Assets 2021: $170,8002021Assets 2022: $177,700Liabilities 2022: $15,022Net Assets 2022: $162,6782022Assets 2024: $173,627Liabilities 2024: $1,364Net Assets 2024: $172,2632024Assets 2025: $204,629Liabilities 2025: $5,172Net Assets 2025: $199,4572025

Highlighted filing

2017

Assets$145,473
Liabilities$4,570
Net Assets$140,903

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $176,092Expenses 2011: $184,525Net Income 2011: -$8,4332011Revenue 2012: $195,078Expenses 2012: $178,253Net Income 2012: $16,8252012Revenue 2013: $215,645Expenses 2013: $191,527Net Income 2013: $24,1182013Revenue 2014: $223,071Expenses 2014: $208,615Net Income 2014: $14,4562014Revenue 2015: $231,658Expenses 2015: $210,281Net Income 2015: $21,3772015Revenue 2016: $200,362Expenses 2016: $208,943Net Income 2016: -$8,5812016Revenue 2017: $212,276Expenses 2017: $228,760Net Income 2017: -$16,4842017Revenue 2018: $212,457Expenses 2018: $210,487Net Income 2018: $1,9702018Revenue 2019: $191,902Expenses 2019: $205,682Net Income 2019: -$13,7802019Revenue 2020: $152,626Expenses 2020: $172,676Net Income 2020: -$20,0502020Revenue 2021: $242,466Expenses 2021: $180,571Net Income 2021: $61,8952021Revenue 2022: $241,221Expenses 2022: $249,343Net Income 2022: -$8,1222022Revenue 2024: $283,817Expenses 2024: $301,398Net Income 2024: -$17,5812024Revenue 2025: $266,604Expenses 2025: $239,410Net Income 2025: $27,1942025

Highlighted filing

2017

Revenue$212,276
Expenses$228,760
Net Income-$16,484
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Mar 9, 2018
Return Version
2016v3.0
Gross Receipts
$231,189
Mission and Program Overview

Mission

Provides various athletic education, training, participation and sportsmanship for children in the merton, wisconsin area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$155,446$143,802▼ $11,644
Land, Buildings, and Equipment, Net$2,767$1,671▼ $1,096
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$158,213$145,473▼ $12,740
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$825$4,570▲ $3,745
Other Liabilities$1--
Total Liabilities$826$4,570▲ $3,744
Net Assets / Fund Balance
Unrestricted Net Assets$157,387$140,903▼ $16,484
Total Net Assets Fund Balance$157,387$140,903▼ $16,484
Total Liabilities and Net Assets / Fund Balance$158,213$145,473▼ $12,740

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,671$86,892$88,563
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael BoerstPresident
Andy WelnetzVice President
Brian E RipplingerDirector
James KoeppenDirector
Jason HeimanDirector
Joelle LiethenDirector
John HarlosDirector
Jon WallgrenDirector
Kenneth J NyhouseDirector
Marty LaurDirector
Steven G AdairDirector
Leslie CarpenterSecretary
Scott SchulenburgTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$172,619
Investment Income
$83
Other Revenue
$34,574
Change in Net Assets
$-16,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,718
Salaries, Compensation, and Employee Benefits$28,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$123,571--$123,571
Other Salaries and Wages$26,000--$26,000
Insurance-$9,249-$9,249
All Other Expenses$1,157$5,773-$6,930
Other Expenses$41,343$2,172-$2,172
Payroll Taxes$2,042--$2,042
Information Technology-$1,785-$1,785
Office Expenses-$1,225-$1,225
Depreciation Depletion$1,096--$1,096
Total Functional Expenses$195,209$33,551$0$228,760
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Treasurer reviewed the form 990 and related schedules. A copy of the filed return will be presented to the governing body at their subsequent meeting for review. If changes are needed, an amended form 990 will be immediately prepared and filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Organization has a code of ethics the governing body must adhere to. The officers are required to annually disclose any conflicts of interest as well as throughout the year. There is informal monitoring throughout the year by all directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization has available upon request to the general public its governing documents, code of ethics, compiled financial statements, this current and last year's form 990, as well as forms 990 or 990-ez from the prior three years. No request has been nor is outstanding.

Filing and Contact Details

Filer

Filer Name
Merton Athletic Association Inc
EIN
39-1381104
Phone
2624430092
Address
PO BOX 734, MERTON, WI 53056

Signing Officer

Name
Scott Schulenburg
Title
Treasurer
Signed
2018-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Wallgren
Formed
1977
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
500

Preparer

Firm
Neitzel Consulting LLC
Address
5300 S 108th Street Suite 15 227, Hales Corners, WI 53130
Preparer
Kathleen J Neitzel
Phone
2628444991
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: volleyball education, training, participation, and sportsmanship for approximately 9 adults in the merton, wisconsin area

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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-179
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-179
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01225
IRS990/OfficeExpensesGrp/TotalAmt01225
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0FIELD IMPROVEMENTS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/Desc2MAA SPIRITWEAR
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010459
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12888
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22172
IRS990/OtherExpensesGrp/ProgramServicesAmt041343
IRS990/OtherExpensesGrp/TotalAmt041343
IRS990/OtherExpensesGrp/TotalAmt110459
IRS990/OtherExpensesGrp/TotalAmt22888
IRS990/OtherExpensesGrp/TotalAmt32172
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueMiscGrp/BusinessCd0711210
IRS990/OtherRevenueMiscGrp/BusinessCd1711210
IRS990/OtherRevenueMiscGrp/BusinessCd2711210
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1NON-VOLUNTEER & LATE FEES
IRS990/OtherRevenueMiscGrp/Desc2SPONSORSHIPS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02054
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12161
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt230538
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02054
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12161
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt230538
IRS990/OtherRevenueTotalAmt034753
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt026000
IRS990/OtherSalariesAndWagesGrp/TotalAmt026000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02042
IRS990/PayrollTaxesGrp/TotalAmt02042
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JON WALLGREN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1711210
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0153560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119059
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0153560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119059
IRS990/ProgSrvcAccomActy2Grp/Desc0BASKETBALL EDUCATION, TRAINING, PARTICIPATION AND SPORTSMANSHIP FOR APPROXIMATELY 279 BOYS AND GIRLS IN THE MERTON, WISCONSIN AREA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012592
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt018360
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCCER EDUCATION, TRAINING, PARTICIPATION AND SPORTSMANSHIP FOR APPROXIMATELY 129 BOYS AND GIRLS IN THE MERTON, WISCONSIN AREA.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04673
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt08720
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt083
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0180685
IRS990/PYOtherRevenueAmt025835
IRS990/PYProgramServiceRevenueAmt0169444
IRS990/PYRevenuesLessExpensesAmt0-8581
IRS990/PYSalariesCompEmpBnftPaidAmt028258
IRS990/PYTotalExpensesAmt0208943
IRS990/PYTotalRevenueAmt0200362
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16484
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0126130
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0155446
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143802
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt07500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt027500
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0397
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0191353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0186176
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0223362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0199535
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0193808
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0994234
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt082
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0397
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt034753
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt021180
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt025374
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt030589
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt033930
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0145826
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87480
IRS990ScheduleA/PublicSupportPY509Pct00.89680
IRS990ScheduleA/PublicSupportTotal509Amt01021734
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.05$0.05$1.99$2.67$2.39$0.27
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.72$2.84$3.01$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.15$1.63$2.41$2.49$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.11$1.71$2.42$1.81$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.10$1.09$1.53$1.73$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.11$1.29$1.92$2.06$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.04$1.43$2.12$2.10$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.45$0.05$1.41$2.12$2.29$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.01$1.57$2.00$2.09$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.01$1.65$2.32$2.10$0.21
2014Summary only. Only limited summary data is available for this year.$1.45$0.01$1.44$2.23$2.09$0.14
2013Summary only. Only limited summary data is available for this year.$1.33$0.03$1.30$2.16$1.92$0.24
2012Summary only. Only limited summary data is available for this year.$1.10$0.05$1.06$1.95$1.78$0.17
2011Summary only. Only limited summary data is available for this year.$0.96$0.07$1.76$1.85$0.08