Civic Intelligence

Mahaska Community Recreation Foundation Inc.

990 • Fiscal year 2019 • EIN 42-1490426

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 04, 2020

2019 Stadium DriveOskaloosa, IA 52577

(641) 672-2499

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$121,131

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

63%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,242,744

Up $489,106 (+18%) from 2018

Net Assets

Up

$3,240,291

Up $488,877 (+18%) from 2018

Liabilities

Up

$2,453

Up $229 (+10%) from 2018

Revenue

Up

$1,371,325

Up $531,036 (+63%) from 2018

Expenses

Up

$882,448

Up $87,209 (+11%) from 2018

Net Income

Up

$488,877

Up $443,827 (+985%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,973,439Liabilities 2011: $0Net Assets 2011: $1,973,4392011Assets 2012: $1,984,494Liabilities 2012: $0Net Assets 2012: $1,984,4942012Assets 2013: $2,641,678Liabilities 2013: $0Net Assets 2013: $2,641,6782013Assets 2014: $2,565,479Liabilities 2014: $0Net Assets 2014: $2,565,4792014Assets 2015: $2,528,734Liabilities 2015: $5Net Assets 2015: $2,528,7292015Assets 2016: $2,505,727Liabilities 2016: $1,762Net Assets 2016: $2,503,9652016Assets 2017: $2,708,411Liabilities 2017: $2,047Net Assets 2017: $2,706,3642017Assets 2018: $2,753,638Liabilities 2018: $2,224Net Assets 2018: $2,751,4142018Assets 2019: $3,242,744Liabilities 2019: $2,453Net Assets 2019: $3,240,2912019Assets 2020: $3,161,307Liabilities 2020: $2,716Net Assets 2020: $3,158,5912020Assets 2021: $3,237,202Liabilities 2021: $2,747Net Assets 2021: $3,234,4552021Assets 2022: $4,192,088Liabilities 2022: $3,280Net Assets 2022: $4,188,8082022Assets 2023: $4,810,099Liabilities 2023: $631Net Assets 2023: $4,809,4682023Assets 2024: $5,422,421Liabilities 2024: $2,109Net Assets 2024: $5,420,3122024

Highlighted filing

2019

Assets$3,242,744
Liabilities$2,453
Net Assets$3,240,291

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,143,8022011Revenue 2012: $846,849Expenses 2012: $835,794Net Income 2012: $11,0552012Revenue 2013: $624,461Expenses 2013: $829,493Net Income 2013: -$205,0322013Revenue 2014: $1,001,201Expenses 2014: $1,077,400Net Income 2014: -$76,1992014Revenue 2015: $601,900Expenses 2015: $650,638Net Income 2015: -$48,7382015Revenue 2016: $620,314Expenses 2016: $645,078Net Income 2016: -$24,7642016Revenue 2017: $1,158,819Expenses 2017: $956,420Net Income 2017: $202,3992017Revenue 2018: $840,289Expenses 2018: $795,239Net Income 2018: $45,0502018Revenue 2019: $1,371,325Expenses 2019: $882,448Net Income 2019: $488,8772019Revenue 2020: $865,818Expenses 2020: $947,518Net Income 2020: -$81,7002020Revenue 2021: $1,225,904Expenses 2021: $1,150,040Net Income 2021: $75,8642021Revenue 2022: $1,904,203Expenses 2022: $949,850Net Income 2022: $954,3532022Revenue 2023: $1,808,736Expenses 2023: $1,188,076Net Income 2023: $620,6602023Revenue 2024: $1,961,660Expenses 2024: $1,350,816Net Income 2024: $610,8442024

Highlighted filing

2019

Revenue$1,371,325
Expenses$882,448
Net Income$488,877
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 4, 2020
Return Version
2019v5.0
Gross Receipts
$1,371,990
Mission and Program Overview

Mission

To facilitate development of recreational facilities, resources and programs with emphasis on helping current providers expand their programs and facilities. We provide needs assessments and capabilities assessments to the communities in our area and operate as an information exchange among the constituencies and the providers.

To facilitate development of recreational facilities, resources and programs with emphasis on helping current providers expand their programs and facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,751,414$3,240,291▲ $488,877
Land, Buildings, and Equipment, Net$2,471,152$3,136,929▲ $665,777
Other Notes and Loans Receivable, Net$211,191--
Cash and Non-Interest-Bearing Accounts$71,295$105,815▲ $34,520
Total Assets$2,753,638$3,242,744▲ $489,106
Liabilities
Other Liabilities$2,224$2,453▲ $229
Total Liabilities$2,224$2,453▲ $229
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,751,414$3,240,291▲ $488,877
Total Liabilities and Net Assets / Fund Balance$2,753,638$3,242,744▲ $489,106

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,887,464$2,134,228$5,021,692
Equipment$116,700$499,874$616,574
Land$132,765-$132,765
Other Land Buildings-$9,129$9,129
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherry VavraExec. Dir/seFT$92,992$28,139$121,131

Board Members and Trustees

NameTitle
John PothovenPresident
Benjamin BoekeBoard Member
Bob MorrisBoard Member
Bob NielsenBoard Member
Jennifer PetersonBoard Member
Nik RuleBoard Member
Paula WrightBoard Member
Scottie MooreBoard Member
Steve ParkerBoard Member
Todd RoachBoard Member
William AlmondBoard Member
Carl DrostFinance Comm
Joe CrookhamTreasurer
Heidi ScholesVice Presidn

Highest Paid Contractors

ContractorServicesLocationCompensation
Neumann BrothersContructionPO BOX 1315, Des Moines, IA 50305$667,113
Revenue and Support

Revenue Composition

Contributions and Grants
$1,348,375
Program Service Revenue
$10,414
Investment Income
$301
Other Revenue
$12,235
All Other Contributions
$1,234,692
Change in Net Assets
$488,877

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$209,100Fair Market Value (FMV)
Total Noncash Contributions1$209,100-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$523,639
Salaries, Compensation, and Employee Benefits$293,441
Grants and Similar Amounts Paid$65,368
Total Fundraising Expense$58,688
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$319,037--$319,037
Other Salaries and Wages$25,243$103,187$8,859$137,289
Current Officers, Directors, Trustees, and Key Employees$12,113$60,565$48,452$121,130
Grants to Domestic Orgs$65,368--$65,368
Occupancy$7,907$44,804-$52,711
Insurance$26,875--$26,875
Payroll Taxes$2,653$11,498$3,538$17,689
Other Employee Benefits$3,295$12,401$-3,111$12,585
Office Expenses-$10,156-$10,156
Travel$9,061--$9,061
Fees for Services Accounting-$5,173-$5,173
Pension Plan Contributions$712$3,086$950$4,748
Conferences and Meetings-$1,544-$1,544
Fees for Services Other$863--$863
Other Expenses$40--$40
Total Functional Expenses$571,346$252,414$58,688$882,448
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of OskaloosaOskaloosa, IAGovRoad and Trail Impro-
City of University ParkUniversity Park, IAGovFencing/improvements-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,900
Fundraising Direct Expenses$665
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$2,453
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 4

Change of structre; a motel owner/manager or tourism representative from oskaloosa chamber of commerce instead of tourism committee. Now meeting bi-annually instead of annually.

Form 990, Page 6, Part VI, Line 11B

Copy of form 990 was provided to the entire board for review and any corrections were made subsequent to filing.

Form 990, Page 6, Part VI, Line 19

All minutes, including any changes made in bylaws passed by the board, are listed online at http://www.teammahaska.org web site. Annual progress reports, including annual financial statements are also listed on the web site. Bylaws can be reviewed by request.

Filing and Contact Details

Filer

Filer Name
Mahaska Community Recreation Founda
EIN
42-1490426
Phone
6416722499
Address
2019 STADIUM DRIVE, OSKALOOSA, IA 52577

Signing Officer

Name
John Pothoven
Title
President
Phone
6416722499
Signed
2020-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Pothoven
Formed
1998
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
9
Volunteers
471

Preparer

Firm
Tdt Cpas and Advisors Pc
Address
317 HIGH AVE E, OSKALOOSA, IA 52577-2823
Preparer
Darcee M Ayers CPA
Phone
6416722523
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To facilitate development of recreational facilities, resources and programs with emphasis on helping current providers expand their programs and facilities. We provide needs assessments and capabilities assessments to the communities in our area and operate as an information exchange among the constituencies and the providers.

Form 990, Page 2, Part III, Line 4A

The lacey recreation complex began with the development of a few youth soccer fields and a 5-plex little league complex and has grown to include 22 soccer fields, a two-field babe ruth complex, two collegiate softball fields an artificial turf football collegiate football field and 8 youth football fields, servicing youth sports including little league, babe ruth, high school & college baseball and softball, youth soccer, fall baseball, usssa softball and baseball, ymca sports programs and individual sports activities. The complex also is home to a collegiate sized stadium (owned by the local college) hosting football, soccer and track & field for high school and college age competition. The lacey recreation complex continues to grow in development & usage, generating sports and recreational events that bring many visitors each year. In the 2019 season, 10 softball/baseball tournaments were hosted bringing 267 teams. The number of youth and community members served through the complex and stadium is steady with over 70,000 spectators and near 10,000 players served annually (local spectators are repeated counts throughout the season). Development continues at the complex allowing for additional activities and events regularly.

Form 990, Page 2, Part III, Line 4D

Mcrf operates in part with many volunteers each year. Currently we operate under an mcrf board of 15 volunteers but to further break down operations we include four sub-committees at the sports complex, a plethora of volunteers running the various youth sports programs, volunteers drivers for our trail tours, a volunteer adopt-a-mile-of-trail program, a volunteer youth and parent skate park committee, and many additional volunteers for individual events and activities. The incredible volunteer hours given to assist with all of the programs and activities for mcrf are a tremendous gift to the community and to mcrf. In 2019, a total of 10,531 hours were given to mcrf and the community.

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IRS990/Desc0THE LACEY RECREATION COMPLEX BEGAN WITH THE DEVELOPMENT OF A FEW YOUTH SOCCER FIELDS AND A 5-PLEX LITTLE LEAGUE COMPLEX AND HAS GROWN TO INCLUDE 22 SOCCER FIELDS, A TWO-FIELD BABE RUTH COMPLEX, TWO COLLEGIATE SOFTBALL FIELDS AN ARTIFICIAL TURF FOOTBALL COLLEGIATE FOOTBALL FIELD AND 8 YOUTH FOOTBALL FIELDS, SERVICING YOUTH SPORTS INCLUDING LITTLE LEAGUE, BABE RUTH, HIGH SCHOOL & COLLEGE BASEBALL AND SOFTBALL, YOUTH SOCCER, FALL BASEBALL, USSSA SOFTBALL AND BASEBALL, YMCA SPORTS PROGRAMS AND INDIVIDUAL SPORTS ACTIVITIES. THE COMPLEX ALSO IS HOME TO A COLLEGIATE SIZED STADIUM (OWNED BY THE LOCAL COLLEGE) HOSTING FOOTBALL, SOCCER AND TRACK & FIELD FOR HIGH SCHOOL AND COLLEGE AGE COMPETITION. THE LACEY RECREATION COMPLEX CONTINUES TO GROW IN DEVELOPMENT & USAGE, GENERATING SPORTS AND RECREATIONAL EVENTS THAT BRING MANY VISITORS EACH YEAR. IN THE 2019 SEASON, 10 SOFTBALL/BASEBALL TOURNAMENTS WERE HOSTED BRINGING 267 TEAMS. THE NUMBER OF YOUTH AND COMMUNITY MEMBERS SERVED THROUGH THE COMPLEX AND STADIUM IS STEADY WITH OVER 70,000 SPECTATORS AND NEAR 10,000 PLAYERS SERVED ANNUALLY (LOCAL SPECTATORS ARE REPEATED COUNTS THROUGHOUT THE SEASON). DEVELOPMENT CONTINUES AT THE COMPLEX ALLOWING FOR ADDITIONAL ACTIVITIES AND EVENTS REGULARLY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCE COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDN
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt0665
IRS990/FundraisingGrossIncomeAmt012900
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt0113683
IRS990/GrantAmt020754
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt065368
IRS990/GrantsToDomesticOrgsGrp/TotalAmt065368
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01371990
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0301
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt03136929
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO FACILITATE DEVELOPMENT OF RECREATIONAL FACILITIES, RESOURCES AND PROGRAMS WITH EMPHASIS ON HELPING CURRENT PROVIDERS EXPAND THEIR PROGRAMS AND FACILITIES. WE PROVIDE NEEDS ASSESSMENTS AND CAPABILITIES ASSESSMENTS TO THE COMMUNITIES IN OUR AREA AND OPERATE AS AN INFORMATION EXCHANGE AMONG THE CONSTITUENCIES AND THE PROVIDERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02751414
IRS990/NetAssetsOrFundBalancesEOYAmt03240291
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt012235
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt012235
IRS990/NoncashContributionsAmt0209100
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IRS990/OccupancyGrp/ManagementAndGeneralAmt044804
IRS990/OccupancyGrp/ProgramServicesAmt07907
IRS990/OccupancyGrp/TotalAmt052711
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010156
IRS990/OfficeExpensesGrp/TotalAmt010156
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0-3111
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012401
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03295
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012585
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/Desc3STAFF ENHANCEMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt057017
IRS990/OtherExpensesGrp/ProgramServicesAmt140374
IRS990/OtherExpensesGrp/ProgramServicesAmt2788
IRS990/OtherExpensesGrp/ProgramServicesAmt340
IRS990/OtherExpensesGrp/TotalAmt057017
IRS990/OtherExpensesGrp/TotalAmt140374
IRS990/OtherExpensesGrp/TotalAmt2788
IRS990/OtherExpensesGrp/TotalAmt340
IRS990/OtherLiabilitiesGrp/BOYAmt02224
IRS990/OtherLiabilitiesGrp/EOYAmt02453
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08859
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0103187
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025243
IRS990/OtherSalariesAndWagesGrp/TotalAmt0137289
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0211191
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt03538
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011498
IRS990/PayrollTaxesGrp/ProgramServicesAmt02653
IRS990/PayrollTaxesGrp/TotalAmt017689
IRS990/PensionPlanContributionsGrp/FundraisingAmt0950
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03086
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0712
IRS990/PensionPlanContributionsGrp/TotalAmt04748
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN POTHOVEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010414
IRS990/ProgSrvcAccomActy2Grp/Desc0TRAIL TRAM TOURS BEGAN WITH A VOLUNTEER DRIVER AND 1 TRAM, BOOKING 63 TOURS IN 2010. THE PROGRAM WAS PLANNED FOR PATRONS WHO COULD NOT WALK OR RIDE A BICYCLE TO BE ABLE TO GET OUT IN FRESH AIR, SEE BEAUTIFUL SCENERY & LEARN THE HISTORY ALONG THE TRAIL FROM THE VOLUNTEER DRIVERS. THE GOAL IS TO HAVE THE PUBLIC ENJOY THE 13 MILE PAVED TRAIL SURROUNDING OUR COMMUNITY. THE PROGRAM HAS GROWN TO INCLUDE MULTI-GENERATIONAL RIDERS, 14 DRIVERS & FOUR TRAIL TRAMS, EACH CARRYING UP TO 7 PASSENGERS PER TOUR. THE PROGRAM IN 2019 RAN 173 TOURS, SERVING OVER 1,259 PATRONS. VOLUNTEERS SERVED THE PROGRAM GIVING 437 HOURS TO MAKE THE TOURS HAPPEN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0662
IRS990/ProgSrvcAccomActy3Grp/Desc0THE MAHASKA COMMUNITY RECREATION TRAIL STARTED AS A DREAM WITH THE FIRST FEET POURED IN 1999. TODAY, OVER 13 MILES OF PLANNED 15 MILES ARE IN EXISTENCE. WHEN FULLY DEVELOPED, THE TEN-FOOT WIDE CONCRETE TRAIL WILL LOOP AROUND OSKALOOSA AND UNIVERSITY PARK IN MAHASKA COUNTY. IT FOLLOWS ALONG OLD RAIL RIGHT-OF-WAY, WINDS THROUGH SCENIC WOODLANDS, BY AGRICULTURAL FIELDS, THROUGH PARKS, BY TWO GOLF COURSES, OFFERS UNIQUE UNDERPASSES, AND SAFELY ACCOMMODATES TWO-WAY RECREATIONAL TRAFFIC.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0107607
IRS990/ProgSrvcAccomActy3Grp/GrantAmt044614
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MCRF OPERATES IN PART WITH MANY VOLUNTEERS EACH YEAR. CURRENTLY WE OPERATE UNDER AN MCRF BOARD OF 15 VOLUNTEERS BUT TO FURTHER BREAK DOWN OPERATIONS WE INCLUDE FOUR SUB-COMMITTEES AT THE SPORTS COMPLEX, A PLETHORA OF VOLUNTEERS RUNNING THE VARIOUS YOUTH SPORTS PROGRAMS, VOLUNTEERS DRIVERS FOR OUR TRAIL TOURS, A VOLUNTEER ADOPT-A-MILE-OF-TRAIL PROGRAM, A VOLUNTEER YOUTH AND PARENT SKATE PARK COMMITTEE, AND MANY ADDITIONAL VOLUNTEERS FOR INDIVIDUAL EVENTS AND ACTIVITIES. THE INCREDIBLE VOLUNTEER HOURS GIVEN TO ASSIST WITH ALL OF THE PROGRAMS AND ACTIVITIES FOR MCRF ARE A TREMENDOUS GIFT TO THE COMMUNITY AND TO MCRF. IN 2019, A TOTAL OF 10,531 HOURS WERE GIVEN TO MCRF AND THE COMMUNITY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0811180
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt043622
IRS990/PYInvestmentIncomeAmt0480
IRS990/PYOtherExpensesAmt0478666
IRS990/PYOtherRevenueAmt011404
IRS990/PYProgramServiceRevenueAmt017225
IRS990/PYRevenuesLessExpensesAmt045050
IRS990/PYSalariesCompEmpBnftPaidAmt0272951
IRS990/PYTotalExpensesAmt0795239
IRS990/PYTotalRevenueAmt0840289
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0488877
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt010414
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02751414
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03240291
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MAHASKA COMMUNITY RECREATION FOUNDATION (MCRF) MAINTAINS A CONTINUOUS PROGRAM OF MONETARY SOLICITATION FROM THE GENERAL PUBLIC THROUGH ANNUAL SOLICITATION LETTERS TO LOCAL BUSINESSES. DURING THESE DEVELOPMENT YEARS IT IS DIFFICULT TO BE PUBLIC SUPPORTED. HOWEVER PART OF OUR SUPPORT COMES FROM SOURCES WHO PROVIDE IN-KIND CONTRIBUTIONS. MCRF MAKES ITS FACILITIES AVAILABLE TO SEVERAL ORGANIZATIONS AT NO COST. THOSE ORGANIZATIONS OPERATE PROGRAMS AT THEIR COST WHICH PROVIDE A SUBSTANTIAL PART OF PROGRAM SERVICE FOR THE MCRF ORGANIZATION. THUS ALL THE COSTS OF THOSE OPERATING ENTITIES ARE CONTRIBUTIONS TO MCRF'S MISSION FOR WHICH IT IS ORGANIZED. WE JUST DON'T PASS THE DOLLARS THROUGH OUR ORGANIZATION. THEY PROVIDE AT LEAST 50% OF THE COST OF PROVIDING SERVICES ON THE LACEY SOFTBALL/BASEBALL/SOCCER FACILITY. ADDITIONALLY BOARD MEMBERS, COMMITTEE MEMBERS AND COMMUNITY VOLUNTEERS BRING MUCH IN THE WAY OF IN-KIND WORK TO PROJECTS UNDER DEVELOPMENT, EVENTS, SERVICE PROGRAMS AND GENERAL OPERATIONS (SUCH AS CLEANING TRAIL, MOWING, SERVING COMMITTEES, LABOR ON PROJECTS, ETC.). MCRF HAD 9,432 HOURS GIVEN TO THE COMPLEX IN THE 2018 YEAR. MCRF ALSO SOLICITS GRANTS FOR DEVELOPMENTAL PROJECTS AS AVAILABLE. MEMBERSHIP TO THE BOARD CONSISTS A DIVERSE GROUP OF COMMUNITY MEMBERS AS IS OUR POLICY. CURRENTLY BOARD MEMBERS INCLUDE BABE RUTH PRESIDENT, GEORGE DAILY FOUNDATION PRESIDENT, LOCAL SCHOOL REPRESENTATIVE, LOCAL BUSINESS OWNER, LOCAL BUSINESS MANAGEMENT TEAM MEMBERS, OSKALOOSA POLICE OFFICER, CITY COUNCIL MEMBER, WILLIAM PENN COLLEGE STAFF MEMBER, RETIRED BANK PRESIDENT, COUNTY SUPERVISOR, CHAMBER DIRECTOR, AND LOCAL COMMUNITY WORKERS AND MOMS. THE ADDITIONAL COMMITTEES REVIEWING THE LACEY RECREATION COMPLEX ARE EQUALLY DIVERSE AND OFTEN MEMBERS HAVE YOUTH USING THE COMPLEX REGULARLY. THESE VOLUNTEERS BRING MANY PERSPECTIVES TO THE TABLE AND REVIEW ALL ASPECTS OF THE COMPLEX. MCRF MAKES FACILITIES AVAILABLE AND OPEN FOR ALL YOUTH SPORTS IN THE COMMUNITY. MCRF ALSO PROVIDES A UNIQUE SERVICE FOR THOSE WHO ARE UNABLE TO WALK OR BIKE THE COMMUNITY TRIAL THROUGH ITS OPERATION OF A TRAIL TOUR PROGRAM. THE TRAIL TOURS OPERATE SOLELY WITH VOLUNTEER DRIVERS FOR ELECTRIC TRAIL TRAMS AND THE PROGRAM DOUBLED THE NUMBER OF PEOPLE SERVICED IN ITS SECOND SEASON. MCRF ALSO PARTNERS WITH SURROUNDING TOWNS IN THE COMMUNITY ON A REGULAR BASIS TO COLLABORATE PROJECTS AND EVENTS THROUGHOUT THE COMMUNITY AS PART OF MCRF'S OVERALL MISSION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 17B
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01348375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0811180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01128715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0578526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0567867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04434663
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0301
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02167
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02105
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07792
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt081821
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt012900
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012900
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.39630
IRS990ScheduleA/PublicSupportPY170Pct00.27320
IRS990ScheduleA/PublicSupportTotal170Amt01788070
IRS990ScheduleA/SubstantialContributorsTotAmt02646593
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01348375
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0811180
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01128715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0578526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0567867
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04434663
IRS990ScheduleA/TotalSupportAmt04511492
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt010816
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt011230
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt019288
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt014803
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt056137
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116700
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0499874
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0616574
IRS990ScheduleD/LandGrp/BookValueAmt0132765
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132765
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02887464
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02134228
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05021692
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09129
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09129
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
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IRS990ScheduleD/TotalLiabilityAmt02453
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/IRCSectionDesc1GOV
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt020754
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt144614
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0FENCING/IMPROVE
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1ROADS AND TRAIL
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FENCING/IMPROVEMENTS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ROAD AND TRAIL IMPRO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF UNIVERSITY PARK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CITY OF OSKALOOSA
IRS990ScheduleI/RecipientTable/RecipientEIN0421350966
IRS990ScheduleI/RecipientTable/RecipientEIN1420707120
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01102 CENTER ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1220 S MARKET ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0UNIVERSITY PARK
IRS990ScheduleI/RecipientTable/USAddress/CityNm1OSKALOOSA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd052595

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$0.00$5.42$1.96$1.35$0.61
2023Summary only. Only limited summary data is available for this year.$4.81$0.00$4.81$1.81$1.19$0.62
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.00$4.19$1.90$0.95$0.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.00$3.23$1.23$1.15$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.00$3.16$0.87$0.95$0.08
2019Detailed filing. Detailed filing data is available for this year.$3.24$0.00$3.24$1.37$0.88$0.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.00$2.75$0.84$0.80$0.05
2017Summary only. Only limited summary data is available for this year.$2.71$0.00$2.71$1.16$0.96$0.20
2016Summary only. Only limited summary data is available for this year.$2.51$0.00$2.50$0.62$0.65$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.00$2.53$0.60$0.65$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$1.00$1.08$0.08
2013Summary only. Only limited summary data is available for this year.$2.64$0.00$2.64$0.62$0.83$0.21
2012Summary only. Only limited summary data is available for this year.$1.98$0.00$1.98$0.85$0.84$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$1.14