Civic Intelligence

Alger Parks and Recreation

EIN 45-3551951 • 501(c)3 • Munising, MI

Profile

Public recreation & education for residents

413 Maple StreetMunising, MI 49862

www.algerparksandrec.com

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

-9.1%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$205,830

Down $15,056 (-6.8%) from 2023

Liabilities

Up

-$196

Up $12,529 (+98%) from 2023

Net Assets

Down

$206,026

Down $27,585 (-12%) from 2023

Revenue

Up

$312,185

Up $3,869 (+1.3%) from 2023

Expenses

Up

$339,770

Up $27,605 (+8.8%) from 2023

Net Income

Down

-$27,585

Down $23,736 (-617%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2012: $37,971Liabilities 2012: $02012Assets 2013: $59,043Liabilities 2013: $0Net Assets 2013: $59,0432013Assets 2014: $114,065Liabilities 2014: $0Net Assets 2014: $114,0652014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $120,788Liabilities 2018: -$21,055Net Assets 2018: $141,8432018Assets 2019: $112,721Liabilities 2019: -$21,977Net Assets 2019: $134,6982019Assets 2020: $161,046Liabilities 2020: -$20,792Net Assets 2020: $181,8382020Assets 2021: $194,752Liabilities 2021: -$19,966Net Assets 2021: $214,7182021Assets 2022: $222,673Liabilities 2022: -$14,787Net Assets 2022: $237,4602022Assets 2023: $220,886Liabilities 2023: -$12,725Net Assets 2023: $233,6112023Assets 2024: $205,830Liabilities 2024: -$196Net Assets 2024: $206,0262024

Highlighted filing

2024

Assets$205,830
Liabilities-$196
Net Assets$206,026

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $169,502Expenses 2012: $174,779Net Income 2012: -$5,2772012Revenue 2013: $277,343Expenses 2013: $256,272Net Income 2013: $21,0712013Revenue 2014: $285,494Expenses 2014: $230,472Net Income 2014: $55,0222014Revenue 2015: $333,444Expenses 2015: $281,039Net Income 2015: $52,4052015Revenue 2016: $339,581Expenses 2016: $267,091Net Income 2016: $72,4902016Revenue 2017: $364,607Expenses 2017: $338,698Net Income 2017: $25,9092017Revenue 2018: $346,075Expenses 2018: $468,174Net Income 2018: -$122,0992018Revenue 2019: $273,312Expenses 2019: $280,457Net Income 2019: -$7,1452019Revenue 2020: $184,536Expenses 2020: $137,396Net Income 2020: $47,1402020Revenue 2021: $181,809Expenses 2021: $148,949Net Income 2021: $32,8602021Revenue 2022: $277,920Expenses 2022: $255,178Net Income 2022: $22,7422022Revenue 2023: $308,316Expenses 2023: $312,165Net Income 2023: -$3,8492023Revenue 2024: $312,185Expenses 2024: $339,770Net Income 2024: -$27,5852024

Highlighted filing

2024

Revenue$312,185
Expenses$339,770
Net Income-$27,585

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.0
Gross Receipts
$312,185
Mission and Program Overview

Mission

Public recreation & education for residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,375$165,830▲ $135,455
Cash and Non-Interest-Bearing Accounts$190,511$40,000▼ $150,511
Total Assets$220,886$205,830▼ $15,056
Liabilities
Accounts Payable and Accrued Expenses$-12,725$-196▲ $12,529
Total Liabilities$-12,725$-196▲ $12,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,611$206,026▼ $27,585
Total Net Assets Fund Balance$233,611$206,026▼ $27,585
Total Liabilities and Net Assets / Fund Balance$220,886$205,830▼ $15,056

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$165,830$17,416$183,246
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike NettletonPresident
Lisa HowardTreasurer
Robert WilkinsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$75,400
Program Service Revenue
$236,522
Investment Income
$263
Other Revenue
$0
All Other Contributions
$21,621
Change in Net Assets
$-27,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,378
Salaries, Compensation, and Employee Benefits$150,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,719$130,986-$139,705
Payroll Taxes$667$10,020-$10,687
Depreciation Depletion$6,545--$6,545
Insurance-$6,361-$6,361
Fees for Services Accounting-$2,407-$2,407
Other Expenses$8,303$2,098-$2,098
All Other Expenses-$1,954-$1,954
Office Expenses-$1,080-$1,080
Total Functional Expenses$163,614$176,156$0$339,770
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 11B

The form 990 is reviewed at board meeting

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Alger Parks and Recreation
EIN
45-3551951
Phone
9063875636
Address
413 MAPLE STREET, MUNISING, MI 49862

Signing Officer

Name
Lisa Howard
Title
Treasurer
Phone
9063875636
Signed
2025-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Howard
Formed
2011
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
19
Volunteers
50

Preparer

Firm
Anderson Tuckey Bernhardt & Doran Pc
Address
715 E FRANK STREET, CARO, MI 48723
Preparer
Chelsie Peruski CPA
Phone
9896733137
Supplemental Narrative

Additional Explanations

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

CENTRAL COMMUNITY CENTER

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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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IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.ALGERPARKSANDREC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA HOWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09063875636
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALGER PARKS AND RECREATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEPARTMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0ALGE
ReturnHeader/Filer/EIN0453551951
ReturnHeader/Filer/PhoneNum09063875636
ReturnHeader/Filer/USAddress/AddressLine1Txt0413 MAPLE STREET
ReturnHeader/Filer/USAddress/CityNm0MUNISING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049862
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382475073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON TUCKEY BERNHARDT & DORAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0715 E FRANK STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048723
ReturnHeader/PreparerPersonGrp/PhoneNum09896733137
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHELSIE PERUSKI CPA
ReturnHeader/ReturnTs02025-05-12T07:39:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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