Civic Intelligence

Ray Recreation Council

990EZ • Fiscal year 2023 • EIN 45-0283428

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2025

Organization ProfileN/A
PO Box 304Ray, ND 58849-0304

(701) 568-3318

Siviq Scores

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

Liabilities / Assets

86th percentile

0.06x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.08x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Net Margin

59th percentile

11%

Higher net margin than 59% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$6,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Asset Growth

60th percentile

18%

Faster asset growth than 60% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

5.8%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$154,587

Up $23,028 (+18%) from 2022

Net Assets

Up

$154,587

Up $23,265 (+18%) from 2022

Liabilities

Up

$9,977

Up $9,740 (+4110%) from 2022

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin59th percentile

Revenue

Up

$123,153

Up $6,801 (+5.8%) from 2022

Expenses

Up

$99,888

Up $34,303 (+52%) from 2022

Net Income

Down

$23,265

Down $27,502 (-54%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$200K$150K$100K$50K$0-$50KAssets 2014: $62,639Liabilities 2014: $2,3682014Assets 2015: $80,764Liabilities 2015: $2,6902015Assets 2016: $115,192Liabilities 2016: $3,2122016Assets 2017: $8,120Liabilities 2017: $02017Assets 2018: $188Liabilities 2018: $253Net Assets 2018: -$652018Assets 2019: $27,765Liabilities 2019: $95Net Assets 2019: $27,6702019Assets 2020: $52,414Liabilities 2020: $742Net Assets 2020: $51,6722020Assets 2021: $80,748Liabilities 2021: $193Net Assets 2021: $80,5552021Assets 2022: $131,559Liabilities 2022: $237Net Assets 2022: $131,3222022Assets 2023: $154,587Liabilities 2023: $9,977Net Assets 2023: $154,5872023Assets 2024: $197,793Net Assets 2024: $197,7932024

Highlighted filing

2023

Assets$154,587
Liabilities$9,977
Net Assets$154,587
Open 2023 Filing

Operations Trend

Revenue Growth45th percentile

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

$200K$100K$0-$100K-$200KRevenue 2014: $48,493Expenses 2014: $26,645Net Income 2014: $21,8482014Revenue 2015: $62,644Expenses 2015: $44,841Net Income 2015: $17,8032015Revenue 2016: $72,013Expenses 2016: $38,107Net Income 2016: $33,9062016Revenue 2017: $77,052Expenses 2017: $180,912Net Income 2017: -$103,8602017Revenue 2018: $78,656Expenses 2018: $86,841Net Income 2018: -$8,1852018Revenue 2019: $85,696Expenses 2019: $57,961Net Income 2019: $27,7352019Revenue 2020: $93,961Expenses 2020: $69,959Net Income 2020: $24,0022020Revenue 2021: $115,180Expenses 2021: $86,297Net Income 2021: $28,8832021Revenue 2022: $116,352Expenses 2022: $65,585Net Income 2022: $50,7672022Revenue 2023: $123,153Expenses 2023: $99,888Net Income 2023: $23,2652023Revenue 2024: $135,496Expenses 2024: $92,290Net Income 2024: $43,2062024

Highlighted filing

2023

Revenue$123,153
Expenses$99,888
Net Income$23,265
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2025
Return Version
2023v6.0
Gross Receipts
$130,783
Mission and Program Overview

Mission

To allow the youth of Ray, ND and surrounding area the opportunity to participate in recreational activities that otherwise would not exist.

Program Services

DescriptionGrantsExpenses
Activities provided to allow the youth of Ray, ND and surrounding area the opportunity to participate in recreational activities that otherwise would not exist.-$99,888
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROXANNE HELDEDirector-$6,000-$6,000
CARI FOSSDirector-$6,000-$6,000
STANLEY BEECHDirector-$2,000-$2,000
MICHAEL BERGSTROMPresident-$0--
MARK DONNELLYSecretary-$0--
JAYME HEIERTreasurer-$0--
TROY KUPPERDirector-$0--
LANCE DANIELDirector-$0--
Filing and Contact Details

Filer

Filer Name
Ray Recreation Council
EIN
45-0283428
Phone
7015683318
Address
PO BOX 304, RAY, ND 58849-0304

Signing Officer

Name
Jayme Heier
Title
Treasurer
Phone
7015683318
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
HAUGE KAVON and ASSOCIATES PC
Address
PO BOX 386, RAY, ND 58849-0386
Preparer
Howard Kavon CPA
Phone
7015683318
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 837”

Form 990-EZ, Part I, Line 16, Other Expenses

“Fundraising 1,114”

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 321”

Form 990-EZ, Part I, Line 16, Other Expenses

“Registration Fees 10”

Form 990-EZ, Part II, Line 26, Liabilities

“Payroll Liabilities Beginning of year 237, End of year 0”

Form 990-EZ, Part I, Section Expenses, Line Line 12

“Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 12 changed from 65,541 to 64,706”

Form 990-EZ, Part I, Section Expenses, Line Line 14

“Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 14 changed from 40,688 to 31,546.”

Form 990-EZ, Part II, Section Liabilities, Line Line 26

“Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 26 changed from 9,977 to zero.”

Form 990-EZ, Part III, Section Expenses, Line Line 28A

“Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 28a program expenses changed from 109,865 to 99,888.”

Raw XML Appendix150 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARY WEYRAUCH
IRS990EZ/BooksInCareOfDetail/PhoneNum07016413175
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 101
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RAY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0588490101
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0131559
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt0131559
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt52000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt66000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt76000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL BERGSTROM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARK DONNELLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAYME HEIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TROY KUPPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LANCE DANIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5STANLEY BEECH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROXANNE HELDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CARI FOSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt02282
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To allow the youth of Ray, ND and surrounding area the opportunity to participate in recreational activities that otherwise would not exist.
IRS990EZ/PrintingPublicationsPostageAmt0219
IRS990EZ/ProgramServiceRevenueAmt05058
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Activities provided to allow the youth of Ray, ND and surrounding area the opportunity to participate in recreational activities that otherwise would not exist.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099888
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IRS990EZ/SalariesOtherCompEmplBnftAmt064706
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IRS990EZ/TotalRevenueAmt0123153
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel 837
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Fundraising 1,114
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation 321
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Registration Fees 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payroll Liabilities Beginning of year 237, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 12 changed from 65,541 to 64,706
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 14 changed from 40,688 to 31,546.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 26 changed from 9,977 to zero.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Amended tax return changes. Payroll Liabilities were paid by year end and should have offset Payroll Liabilities rather than be shown as an expense on line 12 and line 14 of Part 1. Line 28a program expenses changed from 109,865 to 99,888.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Section Expenses, Line Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Section Expenses, Line Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Section Liabilities, Line Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part III, Section Expenses, Line Line 28a
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAYME HEIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07015683318
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAY RECREATION COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0RAYR
ReturnHeader/Filer/EIN0450283428
ReturnHeader/Filer/PhoneNum07015683318
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 304
ReturnHeader/Filer/USAddress/CityNm0RAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0588490304
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273090027
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAUGE KAVON and ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 386
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0588490386
ReturnHeader/PreparerPersonGrp/PhoneNum07015683318
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HOWARD KAVON CPA
ReturnHeader/ReturnTs02025-11-06T02:12:09-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$154,587
Liabilities
$9,977
Net assets
$154,587
Revenue
$123,153
Expenses
$99,888
Net income
$23,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$1.98$1.35$0.92$0.43
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.10$1.55$1.23$1.00$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.31$1.16$0.66$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.00$0.81$1.15$0.86$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.52$0.94$0.70$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.86$0.58$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.79$0.87$0.08
2017Summary only. Only limited summary data is available for this year.$0.08$0.00$0.77$1.81$1.04
2016Summary only. Only limited summary data is available for this year.$1.15$0.03$0.72$0.38$0.34
2015Summary only. Only limited summary data is available for this year.$0.81$0.03$0.63$0.45$0.18
2014Summary only. Only limited summary data is available for this year.$0.63$0.02$0.48$0.27$0.22
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)4 • <$500k nonprofits