Civic Intelligence

Merton Athletic Association Inc

990 • Fiscal year 2021 • EIN 39-1381104

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 15, 2022

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

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

81st percentile

53%

Faster asset growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

78th percentile

59%

Faster revenue growth than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$181,674

Up $62,836 (+53%) from 2020

Net Assets

Up

$170,800

Up $61,895 (+57%) from 2020

Liabilities

Up

$10,874

Up $941 (+9.5%) from 2020

Revenue

Up

$242,466

Up $89,840 (+59%) from 2020

Expenses

Up

$180,571

Up $7,895 (+4.6%) from 2020

Net Income

Up

$61,895

Up $81,945 (+409%) from 2020

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

2021

Assets$181,674
Liabilities$10,874
Net Assets$170,800

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

2021

Revenue$242,466
Expenses$180,571
Net Income$61,895
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 15, 2022
Return Version
2020v4.0
Gross Receipts
$263,301
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$118,115$181,174▲ $63,059
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Land, Buildings, and Equipment, Net$223$0▼ $223
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$118,838$181,674▲ $62,836
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$9,933$10,874▲ $941
Total Liabilities$9,933$10,874▲ $941
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$108,905$170,800▲ $61,895
Total Net Assets Fund Balance$108,905$170,800▲ $61,895
Total Liabilities and Net Assets / Fund Balance$118,838$181,674▲ $62,836

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$88,563$88,563
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jerry BoughnerPresident
Joelle LiethenVice President
Andy WelnetzDirector
David WilleDirector
Jessie AndersonDirector
John HarlosDirector
Michael BoerstDirector
Shelby HeinleDirector
Carrie JoySecretary
Scott SchulenburgTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,000
Program Service Revenue
$166,501
Investment Income
$7
Other Revenue
$69,958
Change in Net Assets
$61,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,131
Salaries, Compensation, and Employee Benefits$26,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$114,711--$114,711
Other Salaries and Wages$25,256--$25,256
Insurance-$10,573-$10,573
All Other Expenses-$4,722-$4,722
Other Expenses$3,199$2,232-$2,232
Office Expenses-$1,870-$1,870
Payroll Taxes$1,184--$1,184
Depreciation Depletion$223--$223
Total Functional Expenses$144,573$35,998$0$180,571
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
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, 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
2022-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Boughner
Formed
1977
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
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:

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18893
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IRS990/PayrollTaxesGrp/TotalAmt01184
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JERRY BOUGHNER
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IRS990/ProgramServiceRevenueGrp/BusinessCd1711210
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IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt125443
IRS990/ProgSrvcAccomActy2Grp/Desc0SOCCER EDUCATION, TRAINING, PARTICIPATION AND SPORTSMANSHIP FOR APPROXIMATELY 129 BOYS AND GIRLS IN THE MERTON, WISCONSIN AREA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01491
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06945
IRS990/ProgSrvcAccomActy3Grp/Desc0CHEERLEADING, DANCE, TUMBLING, ADULT YOGA EDUCATION, TRAINING, PARTICIPATION, AND SPORTSMANSHIP FOR CHILDREN & ADULTS IN THE MERTON, WISCONSIN AREA
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01136
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01550
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0144971
IRS990/PYOtherRevenueAmt029247
IRS990/PYProgramServiceRevenueAmt0118358
IRS990/PYRevenuesLessExpensesAmt0-20050
IRS990/PYSalariesCompEmpBnftPaidAmt027705
IRS990/PYTotalExpensesAmt0172676
IRS990/PYTotalRevenueAmt0152626
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061895
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0117797
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0118115
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05000
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0273
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0118358
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0173827
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0201578
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0191353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0899277
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0273
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt030678
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt024783
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt027805
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt034753
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0161151
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0196353
IRS990ScheduleA/Total509Grp/TotalAmt0925277
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0231189
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01086701
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt088563
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088563
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2021Detailed filing. Detailed filing data is available for this year.$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
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$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
Peer Organizations

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