Civic Intelligence

Sw Michigan Miracle League

EIN 83-1656442 • 501(c)3 • Schoolcraft, MI

Profile

Our mission is to provide opportunities for kids, regardless of their abilities, to compete and experience the joy and benefits that come from playing sports.

PO Box 356Schoolcraft, MI 49087

swmimiracle.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-78%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

6th percentile

-44%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,249,988

Down $61,568 (-4.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,249,988

Down $61,568 (-4.7%) from 2023

Revenue

Down

$78,249

Down $48,356 (-38%) from 2023

Expenses

Up

$139,634

Up $11,562 (+9.0%) from 2023

Net Income

Down

-$61,385

Down $59,918 (-4084%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2019: $609,253Liabilities 2019: $0Net Assets 2019: $609,2532019Assets 2020: $1,162,950Liabilities 2020: $69,852Net Assets 2020: $1,093,0982020Assets 2021: $1,185,806Liabilities 2021: $0Net Assets 2021: $1,185,8062021Assets 2022: $1,313,028Liabilities 2022: $0Net Assets 2022: $1,313,0282022Assets 2023: $1,311,556Liabilities 2023: $0Net Assets 2023: $1,311,5562023Assets 2024: $1,249,988Liabilities 2024: $0Net Assets 2024: $1,249,9882024

Highlighted filing

2024

Assets$1,249,988
Liabilities$0
Net Assets$1,249,988

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2019: $616,817Expenses 2019: $7,137Net Income 2019: $609,6802019Revenue 2020: $507,545Expenses 2020: $24,108Net Income 2020: $483,4372020Revenue 2021: $163,543Expenses 2021: $74,036Net Income 2021: $89,5072021Revenue 2022: $247,340Expenses 2022: $116,918Net Income 2022: $130,4222022Revenue 2023: $126,605Expenses 2023: $128,072Net Income 2023: -$1,4672023Revenue 2024: $78,249Expenses 2024: $139,634Net Income 2024: -$61,3852024

Highlighted filing

2024

Revenue$78,249
Expenses$139,634
Net Income-$61,385

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$82,400
Mission and Program Overview

Mission

Our mission is to provide opportunities for kids, regardless of their abilities, to compete and experience the joy and benefits that come from playing sports.

To provide opportunities for kids, regardless of their abilities, to compete and experience the joy and benefits that come from playing sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,311,556$1,249,988▼ $61,568
Land, Buildings, and Equipment, Net$1,115,929$1,037,287▼ $78,642
Savings and Temporary Cash Investments$118,430$144,211▲ $25,781
Intangible Assets$40,992$37,576▼ $3,416
Pledges and Grants Receivable$15,000$15,000→ $0
Prepaid Expenses and Deferred Charges-$8,500-
Cash and Non-Interest-Bearing Accounts$3,266$4,524▲ $1,258
Investments in Publicly Traded Securities$2,939$2,890▼ $49
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,311,556$1,249,988▼ $61,568
Other Assets Total$15,000$0▼ $15,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,311,556$1,249,988▼ $61,568
Total Liabilities and Net Assets / Fund Balance$1,311,556$1,249,988▼ $61,568

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$811,526$245,133$1,056,659
Buildings$222,821$21,110$243,931
Equipment$2,940$1,862$4,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Josh WillPast-president
Dan PontiusPresident
Andy DrakeBoard Member
Christine SantosBoard Member
Jason KaneBoard Member
Jordan BuckallewBoard Member
Josh BairdBoard Member
Kim OlsonBoard Member
Rob TymkewBoard Member
Tim EvansBoard Member
Wade RutkoskieBoard Member
Amy DimaggioLeague Commissioner
Heather KentSecretary
Sarah BairdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,876
Program Service Revenue
$5,138
Investment Income
$6,179
Other Revenue
$4,056
All Other Contributions
$48,333
Change in Net Assets
$-61,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,622
Salaries, Compensation, and Employee Benefits$15,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$82,058--$82,058
Occupancy$17,787--$17,787
Other Salaries and Wages$6,964$6,965-$13,929
All Other Expenses$4,350$550-$4,900
Fees for Services Accounting-$3,365-$3,365
Information Technology-$1,169-$1,169
Fees for Services Other$1,100--$1,100
Payroll Taxes$542$541-$1,083
Insurance-$1,010-$1,010
Other Expenses$1,008--$1,008
Advertising$560--$560
Office Expenses$355--$355
Total Functional Expenses$126,034$13,600$0$139,634
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$38
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Josh BairdBoard MemberStaffing Support for League From Employees of Entity Owned by Board MemberNo$660
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 B, Line 11B

Form 990 is presented to all board members prior to a board meeting and then reviewed and voted on at the following board meeting.

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

Each board member signs a statement annually that affirms that they have received a copy of the policy, has read and understands the policy, and that they agree to comply with the policy. If a conflict arises it must be be brought to the boards attention. The board must then look for alternatives. After exercising due diligence the board shall determine if a more advantageous transaction or arrangement is available that would not be a conflict. If a more advantageous arrangement cannot be found, the board must determine by a majority vote of disinterested directors whether the transaction is in the best interest of the organization.

Form 990, Part VI, Section B, Line 15A

The board did an annual review at a closed door board meeting. The compensation was set based on performance standards and kpi objectives.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Sw Michigan Miracle League
EIN
83-1656442
Phone
2696792090
Address
PO BOX 356, SCHOOLCRAFT, MI 49087

Signing Officer

Name
Dan Pontius
Title
President
Phone
2696792090
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Pontius
Formed
2018
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
1
Volunteers
350

Preparer

Firm
James & Springgate Plc
Address
490 WEST SOUTH STREET, KALAMAZOO, MI 49007
Preparer
Amy L Taylor
Phone
2693840219
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IRS990/OtherExpensesGrp/TotalAmt31008
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06964
IRS990/OtherSalariesAndWagesGrp/TotalAmt013929
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0541
IRS990/PayrollTaxesGrp/ProgramServicesAmt0542
IRS990/PayrollTaxesGrp/TotalAmt01083
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt015000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08500
IRS990/PrincipalOfficerNm0DAN PONTIUS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION/PARTICIPA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05138
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0124325
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02296
IRS990/PYOtherExpensesAmt0128072
IRS990/PYOtherRevenueAmt0-4498
IRS990/PYProgramServiceRevenueAmt04482
IRS990/PYRevenuesLessExpensesAmt0-1467
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0128072
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0126605
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-61385
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09232
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01311556
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01249988
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0118430
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0144211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt048333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0109131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0211811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0147453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0482616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0999344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05997
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02296
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05593
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0588
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06102
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt020576
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64050
IRS990ScheduleA/PublicSupportPY170Pct00.56240
IRS990ScheduleA/PublicSupportTotal170Amt0653248
IRS990ScheduleA/SubstantialContributorsTotAmt0346096
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt048333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0109131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0211811
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0147453
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0482616
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0999344
IRS990ScheduleA/TotalSupportAmt01019920
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0222821
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021110
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0243931
IRS990ScheduleD/EquipmentGrp/BookValueAmt02940
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01862
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04802
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0811526
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0245133
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01056659
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01037287
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOSH BAIRD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0660
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0STAFFING SUPPORT FOR LEAGUE FROM EMPLOYEES OF ENTITY OWNED BY BOARD MEMBER
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PRESENTED TO ALL BOARD MEMBERS PRIOR TO A BOARD MEETING AND THEN REVIEWED AND VOTED ON AT THE FOLLOWING BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER SIGNS A STATEMENT ANNUALLY THAT AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND THAT THEY AGREE TO COMPLY WITH THE POLICY. IF A CONFLICT ARISES IT MUST BE BE BROUGHT TO THE BOARDS ATTENTION. THE BOARD MUST THEN LOOK FOR ALTERNATIVES. AFTER EXERCISING DUE DILIGENCE THE BOARD SHALL DETERMINE IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS AVAILABLE THAT WOULD NOT BE A CONFLICT. IF A MORE ADVANTAGEOUS ARRANGEMENT CANNOT BE FOUND, THE BOARD MUST DETERMINE BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD DID AN ANNUAL REVIEW AT A CLOSED DOOR BOARD MEETING. THE COMPENSATION WAS SET BASED ON PERFORMANCE STANDARDS AND KPI OBJECTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 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/TotalAssetsBOYAmt01311556
IRS990/TotalAssetsEOYAmt01249988
IRS990/TotalAssetsGrp/BOYAmt01311556
IRS990/TotalAssetsGrp/EOYAmt01249988
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt062876
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013600
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126034
IRS990/TotalFunctionalExpensesGrp/TotalAmt0139634
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

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