Civic Intelligence

Friends of Rutherford Pool

EIN 45-2493101 • 501(c)3 • Ann Arbor, MI

Profile

Friends of rutherford pool is organized exclusively for charitable and educational purposes. These functions include management and maintenance of rutherford community pool as a community asset in order to support the health, recreation opportunities, and water safety training of members of our community, with a focus on children and youth.

2619 Lillian RoadAnn Arbor, MI 48104

www.forpool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

77th percentile

23%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$267,957

Up $50,223 (+23%) from 2023

Liabilities

Up

$2,132

Up $2,122 (+21220%) from 2023

Net Assets

Up

$265,825

Up $48,101 (+22%) from 2023

Revenue

Up

$216,724

Up $25,530 (+13%) from 2023

Expenses

Up

$168,623

Up $105,574 (+167%) from 2023

Net Income

Down

$48,101

Down $80,044 (-62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2012: $26,588Net Assets 2012: $26,5882012Assets 2013: $27,610Liabilities 2013: $0Net Assets 2013: $27,6102013Assets 2014: $24,188Net Assets 2014: $24,1882014Assets 2015: $39,664Net Assets 2015: $39,6642015Assets 2016: $47,263Liabilities 2016: $523Net Assets 2016: $46,7402016Assets 2017: $59,479Liabilities 2017: $33Net Assets 2017: $59,4462017Assets 2018: $244,842Liabilities 2018: $0Net Assets 2018: $244,8422018Assets 2019: $408,731Liabilities 2019: $0Net Assets 2019: $408,7312019Assets 2020: $117,736Net Assets 2020: $117,7362020Assets 2021: $46,520Net Assets 2021: $46,5202021Assets 2022: $89,579Net Assets 2022: $89,5792022Assets 2023: $217,734Liabilities 2023: $10Net Assets 2023: $217,7242023Assets 2024: $267,957Liabilities 2024: $2,132Net Assets 2024: $265,8252024

Highlighted filing

2024

Assets$267,957
Liabilities$2,132
Net Assets$265,825

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2012: $53,537Expenses 2012: $26,949Net Income 2012: $26,5882012Revenue 2013: $494,477Expenses 2013: $493,455Net Income 2013: $1,0222013Revenue 2014: $111,318Expenses 2014: $114,740Net Income 2014: -$3,4222014Revenue 2015: $134,414Expenses 2015: $118,938Net Income 2015: $15,4762015Revenue 2016: $113,737Expenses 2016: $106,662Net Income 2016: $7,0752016Revenue 2017: $108,867Expenses 2017: $96,160Net Income 2017: $12,7072017Revenue 2018: $287,897Expenses 2018: $102,501Net Income 2018: $185,3962018Revenue 2019: $290,482Expenses 2019: $126,593Net Income 2019: $163,8892019Revenue 2020: $44,630Expenses 2020: $335,625Net Income 2020: -$290,9952020Revenue 2021: $119,341Expenses 2021: $190,557Net Income 2021: -$71,2162021Revenue 2022: $185,048Expenses 2022: $141,989Net Income 2022: $43,0592022Revenue 2023: $191,194Expenses 2023: $63,049Net Income 2023: $128,1452023Revenue 2024: $216,724Expenses 2024: $168,623Net Income 2024: $48,1012024

Highlighted filing

2024

Revenue$216,724
Expenses$168,623
Net Income$48,101

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$221,174
Mission and Program Overview

Mission

Friends of rutherford pool is organized exclusively for charitable and educational purposes. These functions include management and maintenance of rutherford community pool as a community asset in order to support the health, recreation opportunities, and water safety training of members of our community, with a focus on children and youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$177,990-
Cash and Non-Interest-Bearing Accounts$217,026$87,747▼ $129,279
Land, Buildings, and Equipment, Net$708$2,220▲ $1,512
Total Assets$217,734$267,957▲ $50,223
Liabilities
Accounts Payable and Accrued Expenses-$2,106-
Other Liabilities$10$26▲ $16
Total Liabilities$10$2,132▲ $2,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,724$265,825▲ $48,101
Total Net Assets Fund Balance$217,724$265,825▲ $48,101
Total Liabilities and Net Assets / Fund Balance$217,734$267,957▲ $50,223

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,220$11,002$13,222
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$115,565
Program Service Revenue
$93,127
Investment Income
$4,940
Other Revenue
$3,092
All Other Contributions
$75,565
Change in Net Assets
$48,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,795
Other Expenses$65,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,803--$93,803
Fees for Services Other$11,257--$11,257
Payroll Taxes$8,992--$8,992
All Other Expenses$3,598$46-$3,644
Depreciation Depletion$3,488--$3,488
Insurance$2,223--$2,223
Other Expenses$2,183$3,435-$2,183
Fees for Services Accounting-$1,855-$1,855
Advertising$318--$318
Total Functional Expenses$163,287$5,336$0$168,623
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Card Outstanding$26
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 7A

Board members are elected at an annual meeting.

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

Upon receipt of a pdf-format draft of the completed form 990, it is emailed to each member of the board of trustees in advance of the next meeting. Time is spent at the meeting reviewing the 990, and after addressing any questions or concerns, the board votes to approve the 990.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Friends of Rutherford Pool
EIN
45-2493101
Phone
7344742907
Address
2619 LILLIAN ROAD, ANN ARBOR, MI 48104

Signing Officer

Name
Jessica Faul
Title
Chair
Phone
7344742907
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Faul
Formed
2011
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
50

Preparer

Firm
Schlaupitz Madhavan Pc
Address
820 KIRTS BLVD SUITE 100, TROY, MI 48084
Preparer
David M Kudla
Phone
2486491600
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt094413
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021107
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt044403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0319782
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04940
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01711
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06651
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt093127
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt091640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt072885
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt094667
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0227
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0352546
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt07542
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt07239
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt024014
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt07514
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt046309
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04940
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01711
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06651
IRS990ScheduleA/InvestmentIncomeCYPct00.00920
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99080
IRS990ScheduleA/PublicSupportPY509Pct00.99790
IRS990ScheduleA/PublicSupportTotal509Amt0718637
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0143173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0191312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0123288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt044630
IRS990ScheduleA/Total509Grp/TotalAmt0718637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0221174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0144884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0191312
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0123288
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt044630
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0725288
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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/OtherLandBuildingsGrp/BookValueAmt02220
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011002
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CARD OUTSTANDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02220
IRS990ScheduleD/TotalLiabilityAmt026
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE ELECTED AT AN ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON RECEIPT OF A PDF-FORMAT DRAFT OF THE COMPLETED FORM 990, IT IS EMAILED TO EACH MEMBER OF THE BOARD OF TRUSTEES IN ADVANCE OF THE NEXT MEETING. TIME IS SPENT AT THE MEETING REVIEWING THE 990, AND AFTER ADDRESSING ANY QUESTIONS OR CONCERNS, THE BOARD VOTES TO APPROVE THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
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/TotalAssetsBOYAmt0217734
IRS990/TotalAssetsEOYAmt0267957
IRS990/TotalAssetsGrp/BOYAmt0217734
IRS990/TotalAssetsGrp/EOYAmt0267957
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0115565
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05336
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163287
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168623
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010
IRS990/TotalLiabilitiesEOYAmt02132
IRS990/TotalLiabilitiesGrp/BOYAmt010
IRS990/TotalLiabilitiesGrp/EOYAmt02132
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0265825
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0163287
IRS990/TotalProgramServiceRevenueAmt093127
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08032
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt093127
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0216724
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0217734
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0267957
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02619 LILLIAN ROAD
IRS990/USAddress/CityNm0ANN ARBOR
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048104
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.FORPOOL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA FAUL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07344742907
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF RUTHERFORD POOL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0452493101
ReturnHeader/Filer/PhoneNum07344742907
ReturnHeader/Filer/USAddress/AddressLine1Txt02619 LILLIAN ROAD
ReturnHeader/Filer/USAddress/CityNm0ANN ARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753148637
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHLAUPITZ MADHAVAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 KIRTS BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048084

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