Civic Intelligence

Middletown Recreation Association Inc

EIN 61-1076376 • 501(c)3 • Louisville, KY

Profile

Provide every aspiring athlete the opportunity to develop the skills and techniques of baseball, basketball and football regardless of ability or background.

PO Box 43235Louisville, KY 40253

n/A

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

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

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

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

53rd percentile

2.9%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

61st percentile

3.9%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

31st percentile

-21%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$10,713

Up $403 (+3.9%) from 2023

Liabilities

Down

$201

Down $1,088 (-84%) from 2023

Net Assets

Up

$10,512

Up $1,491 (+17%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin53rd percentile

Revenue

Down

$51,105

Down $13,713 (-21%) from 2023

Expenses

Down

$49,614

Down $36,259 (-42%) from 2023

Net Income

Up

$1,491

Up $22,546 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$80K$60K$40K$20K$0Assets 2011: $47,128Liabilities 2011: $02011Assets 2012: $67,545Liabilities 2012: $0Net Assets 2012: $67,5452012Assets 2013: $35,281Liabilities 2013: $19,516Net Assets 2013: $15,7652013Assets 2014: $60,114Liabilities 2014: $43,630Net Assets 2014: $16,4842014Assets 2015: $16,188Liabilities 2015: $16,188Net Assets 2015: $02015Assets 2016: $39,610Liabilities 2016: $39,610Net Assets 2016: $02016Assets 2017: $28,563Liabilities 2017: $7,069Net Assets 2017: $21,4942017Assets 2018: $37,386Liabilities 2018: $1,156Net Assets 2018: $36,2302018Assets 2019: $49,366Liabilities 2019: $4,198Net Assets 2019: $45,1682019Assets 2020: $54,722Liabilities 2020: $3,540Net Assets 2020: $51,1822020Assets 2021: $19,065Liabilities 2021: $0Net Assets 2021: $19,0652021Assets 2022: $30,076Net Assets 2022: $30,0762022Assets 2023: $10,310Liabilities 2023: $1,289Net Assets 2023: $9,0212023Assets 2024: $10,713Liabilities 2024: $201Net Assets 2024: $10,5122024

Highlighted filing

2024

Assets$10,713
Liabilities$201
Net Assets$10,512
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $137,685Expenses 2011: $146,947Net Income 2011: -$9,2622011Revenue 2012: $243,750Expenses 2012: $204,480Net Income 2012: $39,2702012Revenue 2013: $185,151Expenses 2013: $236,931Net Income 2013: -$51,7802013Revenue 2014: $308,448Expenses 2014: $269,574Net Income 2014: $38,8742014Revenue 2015: $210,211Expenses 2015: $252,546Net Income 2015: -$42,3352015Revenue 2016: $219,945Expenses 2016: $180,335Net Income 2016: $39,6102016Revenue 2017: $145,004Expenses 2017: $157,543Net Income 2017: -$12,5392017Revenue 2018: $103,939Expenses 2018: $93,494Net Income 2018: $10,4452018Revenue 2019: $62,639Expenses 2019: $53,701Net Income 2019: $8,9382019Revenue 2020: $53,041Expenses 2020: $47,027Net Income 2020: $6,0142020Revenue 2021: $70,108Expenses 2021: $102,225Net Income 2021: -$32,1172021Revenue 2022: $73,572Expenses 2022: $62,561Net Income 2022: $11,0112022Revenue 2023: $64,818Expenses 2023: $85,873Net Income 2023: -$21,0552023Revenue 2024: $51,105Expenses 2024: $49,614Net Income 2024: $1,4912024

Highlighted filing

2024

Revenue$51,105
Expenses$49,614
Net Income$1,491
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,713
Liabilities
$201
Net assets
$10,512
Revenue
$51,105
Expenses
$49,614
Net income
$1,491
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.51$0.50$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.65$0.86$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.30$0.74$0.63$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.70$1.02$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.51$0.53$0.47$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$0.63$0.54$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$1.04$0.93$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.07$0.21$1.45$1.58$0.13
2016Summary only. Only limited summary data is available for this year.$0.40$0.40$0.00$2.20$1.80$0.40
2015Summary only. Only limited summary data is available for this year.$0.16$0.16$0.00$2.10$2.53$0.42
2014Summary only. Only limited summary data is available for this year.$0.60$0.44$0.16$3.08$2.70$0.39
2013Summary only. Only limited summary data is available for this year.$0.35$0.20$0.16$1.85$2.37$0.52
2012Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$2.44$2.04$0.39
2011Summary only. Only limited summary data is available for this year.$0.47$0.00$1.38$1.47$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$51,105
Mission and Program Overview

Mission

Provide every aspiring athlete the

Provide every aspiring athlete the opportunity to develop the skills and techniques of baseball, basketball and football regardless of ability or background.

Program Services

DescriptionGrantsExpenses
Provide every aspiring athlete the opportunity to develop the skillsand techniques of baseball, basketball, and football regardless of ability or background.$0$55,246
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIMMY KITTILAPresident-$0--
SCOTT WESLEYVP/TreasurerPT$0--
SHAWN JOHNSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Middletown Recreation Association Inc
EIN
61-1076376
Phone
5024174274
Address
PO BOX 43235, LOUISVILLE, KY 40253

Signing Officer

Name
Scott Wesley
Title
Officer
Phone
5024174274
Signed
2025-06-30
Discuss with paid preparer
Yes

Preparer

Firm
J Morgan Nutt CPA
Address
115 Pounds Lane, Simpsonville, KY 40067
Preparer
J Morgan Nutt
Phone
5024919255
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Electronic copy reviewed by board members before filing.”

Pt VI, Line 19

“Yes upon request.”

Form 990EZ, Part II, Line 24

“FIELD EQ 4210. 4210.”

Form 990EZ, Part II, Line 26

“ACCOUNTS PAYABLE 963.”

Form 990EZ, Part II, Line 26

“Accrued sales tax 326. 52.”

Form 990EZ, Part II, Line 26

“Funds held for other 149.”

Raw XML Appendix169 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/BooksInCareOfDetail/PersonNm0SCOTT WESLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum05024174274
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 43235
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040253
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06100
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06503
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01491
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010310
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt051105
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt09021
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010512
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt09021
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010512
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JIMMY KITTILA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SCOTT WESLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHAWN JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04210
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04210
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide every aspiring athlete the opportunity to develop the skills and techniques of baseball, basketball and football regardless of ability or background.
IRS990EZ/ProgramServiceRevenueAmt051105
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide every aspiring athlete the opportunity to develop the skillsand techniques of baseball, basketball, and football regardless of ability or background.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt055246
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01289
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0201
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049614
IRS990EZ/TotalProgramServiceExpensesAmt055246
IRS990EZ/TotalRevenueAmt051105
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt064818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt073572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt070108
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt053041
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0312644
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0312644
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt051105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt064818
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt073572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt070108
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt053041
IRS990ScheduleA/Total509Grp/TotalAmt0312644
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0312644
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Electronic copy reviewed by board members before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Yes upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FIELD EQ 4210. 4210.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE 963.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCRUED SALES TAX 326. 52.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDS HELD FOR OTHER 149.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT WESLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05024174274
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLETOWN RECREATION ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0611076376
ReturnHeader/Filer/PhoneNum05024174274
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 43235
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040253
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611388376
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J Morgan Nutt CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 Pounds Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Simpsonville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040067
ReturnHeader/PreparerPersonGrp/PhoneNum05024919255
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MORGAN NUTT
ReturnHeader/ReturnTs02025-06-30T06:42:49-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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