Civic Intelligence

Motor City Squash & Education Foundation

990 • Fiscal year 2017 • EIN 45-2846466

Jul 01, 2016 to Jun 30, 2017 • Filed on May 03, 2018

500 Griswold St No 2700Detroit, MI 48226

(313) 962-5800

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

36th percentile

-1.6%

Higher net margin than 36% 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

39th percentile

-2.7%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

25th percentile

-18%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$117,197

Down $3,214 (-2.7%) from 2016

Net Assets

Down

$117,197

Down $3,214 (-2.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$199,463

Down $44,831 (-18%) from 2016

Expenses

Down

$202,677

Down $13,665 (-6.3%) from 2016

Net Income

Down

-$3,214

Down $31,166 (-111%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $28,805Liabilities 2012: $02012Assets 2013: $57,164Liabilities 2013: $0Net Assets 2013: $57,1642013Assets 2014: $77,028Liabilities 2014: $0Net Assets 2014: $77,0282014Assets 2015: $92,459Liabilities 2015: $0Net Assets 2015: $92,4592015Assets 2016: $120,411Liabilities 2016: $0Net Assets 2016: $120,4112016Assets 2017: $117,197Liabilities 2017: $0Net Assets 2017: $117,1972017Assets 2018: $132,463Liabilities 2018: $0Net Assets 2018: $132,4632018Assets 2019: $106,209Liabilities 2019: $0Net Assets 2019: $106,2092019Assets 2020: $98,967Liabilities 2020: $0Net Assets 2020: $98,9672020Assets 2021: $59,642Liabilities 2021: $0Net Assets 2021: $59,6422021Assets 2022: $71,904Liabilities 2022: $0Net Assets 2022: $71,9042022Assets 2023: $102,787Liabilities 2023: $0Net Assets 2023: $102,7872023Assets 2024: $105,190Liabilities 2024: $0Net Assets 2024: $105,1902024Assets 2025: $116,509Liabilities 2025: $0Net Assets 2025: $116,5092025

Highlighted filing

2017

Assets$117,197
Liabilities$0
Net Assets$117,197

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $174,498Expenses 2012: $145,693Net Income 2012: $28,8052012Revenue 2013: $242,810Expenses 2013: $214,451Net Income 2013: $28,3592013Revenue 2014: $236,387Expenses 2014: $216,523Net Income 2014: $19,8642014Revenue 2015: $229,470Expenses 2015: $214,039Net Income 2015: $15,4312015Revenue 2016: $244,294Expenses 2016: $216,342Net Income 2016: $27,9522016Revenue 2017: $199,463Expenses 2017: $202,677Net Income 2017: -$3,2142017Revenue 2018: $195,125Expenses 2018: $180,696Net Income 2018: $14,4292018Revenue 2019: -$16,254Expenses 2019: $10,000Net Income 2019: -$26,2542019Revenue 2020: $12,758Expenses 2020: $20,000Net Income 2020: -$7,2422020Revenue 2021: $0Expenses 2021: $39,325Net Income 2021: -$39,3252021Revenue 2022: $14,262Expenses 2022: $2,000Net Income 2022: $12,2622022Revenue 2023: $34,475Expenses 2023: $3,592Net Income 2023: $30,8832023Revenue 2024: $18,673Expenses 2024: $16,270Net Income 2024: $2,4032024Revenue 2025: $17,924Expenses 2025: $6,605Net Income 2025: $11,3192025

Highlighted filing

2017

Revenue$199,463
Expenses$202,677
Net Income-$3,214
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 3, 2018
Return Version
2016v3.0
Gross Receipts
$205,838
Mission and Program Overview

Mission

Provide educational squash activities for youths.

Conduct the Motor city Open professional squash tournament and use the net proceeds and donations received to support organizations that provide educational squash activities for youths.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$110,144$117,197▲ $7,053
Prepaid Expenses and Deferred Charges$8,175--
Accounts Receivable$1,773--
Investments in Publicly Traded Securities$319--
Total Assets$120,411$117,197▼ $3,214
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$120,411$117,197▼ $3,214
Total Net Assets Fund Balance$120,411$117,197▼ $3,214
Total Liabilities and Net Assets / Fund Balance$120,411$117,197▼ $3,214
Compensation and Service Providers

Board Members and Trustees

NameTitle
joseph j o'connordirector
michael beauregarddirector
peter schmidtdirector
brian rasseldirector and treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$111,192
Program Service Revenue
$63,815
Investment Income
$0
Other Revenue
$24,456
All Other Contributions
$110,145
Change in Net Assets
$-3,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,677
Grants and Similar Amounts Paid$25,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$25,000--$25,000
Occupancy$25,000--$25,000
Other Expenses$13,090--$13,090
Advertising$11,060--$11,060
All Other Expenses$8,500--$8,500
Fees for Services Accounting-$5,435-$5,435
Office Expenses-$28-$28
Total Functional Expenses$197,214$5,463$0$202,677
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Racquet Up DetroitDetroit, MI501(c)(3)To Support Detroit Youth Through Squash & Fitness Instruction$25,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,831
Fundraising Direct Expenses$6,375
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
silent auction$31,331$30,831-$30,831
raffle$547---
Total Events$31,878$30,831$6,375$24,456
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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, Section A, line 2

brian rassel and michael beauregard have a business relationship.

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

The 990 is prepared by an accounting firm based on company documents and reviewed and approived by the President and Treasurer.

Form 990, Part VI, Section B, line 12C

self disclosure.

Form 990, Part VI, Section B, line 15

There is no compensation to anyone.

Form 990, Part VI, Section C, line 19

financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Motor City Squash & Education Foundation
EIN
45-2846466
Phone
3139625800
Address
500 Griswold St No 2700, Detroit, MI 48226

Signing Officer

Name
Brian Rassel
Title
Director & Treasurer
Phone
3134468492
Signed
2018-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Beauregard
Formed
2011
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
45

Preparer

Firm
Doeren Mayhew
Address
305 West Big Beaver Road, Troy, MI 48084
Preparer
Patrick D Fuelling CPA
Phone
2482443000
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024456
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt06375
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt06375
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT DETROIT YOUTH THROUGH SQUASH & FITNESS INSTRUCTION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0RACQUET UP DETROIT
IRS990ScheduleI/RecipientTable/RecipientEIN0272620275
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt018100 MEYERS ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DETROIT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048235
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0brian rassel and michael beauregard have a business relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is prepared by an accounting firm based on company documents and reviewed and approived by the President and Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2self disclosure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There is no compensation to anyone.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0120411
IRS990/TotalAssetsEOYAmt0117197
IRS990/TotalAssetsGrp/BOYAmt0120411
IRS990/TotalAssetsGrp/EOYAmt0117197
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0111192
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05463
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197214
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202677
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0120411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117197
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0197214
IRS990/TotalProgramServiceRevenueAmt063815
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt024456
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063815
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199463
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0120411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117197
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0120411
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0117197
IRS990/USAddress/AddressLine1Txt0500 Griswold St No 2700
IRS990/USAddress/CityNm0Detroit
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048226
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.TheMotorCityOpen.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Rassel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director & Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03134468492
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Motor City Squash & Education Foundation
ReturnHeader/Filer/BusinessNameControlTxt0MOTO
ReturnHeader/Filer/EIN0452846466
ReturnHeader/Filer/PhoneNum03139625800
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 Griswold St No 2700
ReturnHeader/Filer/USAddress/CityNm0Detroit
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048226
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F8C07BA9A7625C68E8F5EF94D2751B414D792158
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt040.141.134.7
ReturnHeader/FilingSecurityInformation/IPDt02018-05-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm008:58:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382492570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Doeren Mayhew
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0305 West Big Beaver Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Troy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048084
ReturnHeader/PreparerPersonGrp/PhoneNum02482443000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patrick D Fuelling CPA
ReturnHeader/ReturnTs02018-05-10T07:50:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$1.17$0.00$1.17$0.18$0.07$0.11
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.19$0.16$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.34$0.04$0.31
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.14$0.02$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.00$0.39$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.13$0.20$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.16$0.10$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$1.95$1.81$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.99$2.03$0.03
2016Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$2.44$2.16$0.28
2015Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$2.29$2.14$0.15
2014Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$2.36$2.17$0.20
2013Summary only. Only limited summary data is available for this year.$0.57$0.00$0.57$2.43$2.14$0.28
2012Summary only. Only limited summary data is available for this year.$0.29$0.00$1.74$1.46$0.29