Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 88-3169647 • 501(c)3 • Battle Creek, MI
Profile
Provide opportunities for recreation for the community, including midnight basketball leagues.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$21,916
Up $21,916 from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$21,916
Up $21,916 from 2023
Revenue
Up$69,346
Up $19,346 (+39%) from 2023
Expenses
Down$47,977
Down $36,367 (-43%) from 2023
Net Income
Up$21,369
Up $55,713 (+162%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Provide opportunities for recreation for the community, including midnight basketball leagues.
| Description | Grants | Expenses |
|---|---|---|
| HOSTING A MIDNIGHT BASKETBALL LEAGUE FOR YOUTH AND YOUNG ADULTS TO PROVIDE A SAFE ENVIRONMENT TO GROW COMMUNITY. | - | $47,831 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEITH MATTHEWS | Executive Di | - | $0 | - | - |
| LEONARD HORTON | President | - | $0 | - | - |
| JAMES HORTON JR | Vice Preside | - | $0 | - | - |
| LINDA MATTHEWS | Treasurer | - | $0 | - | - |
“Expenses office 222 travel 67 insurance 567 support services 4,519 program supplies 275 bank charges 35 non-investment depreciation 792 total 6,477”
“Book / tax depreciation difference 547”
“Provide opportunities for recreation for the community, including midnight basketball leagues.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KEITH MATTHEWS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2693589436 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 582 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BATTLE CREEK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49016 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 21916 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 126709 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 21369 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 41500 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 21916 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 63291 |
| IRS990EZ/GrossReceiptsAmt | 0 | 196055 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 6055 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 21916 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 21916 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEITH MATTHEWS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LEONARD HORTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES HORTON JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LINDA MATTHEWS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 547 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6477 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE OPPORTUNITIES FOR RECREATION FOR THE COMMUNITY, INCLUDING MIDNIGHT BASKETBALL LEAGUES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HOSTING A MIDNIGHT BASKETBALL LEAGUE FOR YOUTH AND YOUNG ADULTS TO PROVIDE A SAFE ENVIRONMENT TO GROW COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 47831 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 190000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 47977 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 47831 |
| IRS990EZ/TotalRevenueAmt | 0 | 69346 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | GAIN ON SALES OF COMMERCIAL PROEPRTY 63,291 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 50000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 6055 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6055 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 6055 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6055 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.05000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 63291 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 63291 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.41890 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 50000 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 50000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 69346 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 50000 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 119346 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 222 TRAVEL 67 INSURANCE 567 SUPPORT SERVICES 4,519 PROGRAM SUPPLIES 275 BANK CHARGES 35 NON-INVESTMENT DEPRECIATION 792 TOTAL 6,477 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 547 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDE OPPORTUNITIES FOR RECREATION FOR THE COMMUNITY, INCLUDING MIDNIGHT BASKETBALL LEAGUES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEITH MATTHEWS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2693589436 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COOL PEOPLE COMMUNITY SAVERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CPCS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COOL |
| ReturnHeader/Filer/EIN | 0 | 883169647 |
| ReturnHeader/Filer/PhoneNum | 0 | 2693589436 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 582 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BATTLE CREEK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49015 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383444201 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SAYE & ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 116 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BATTLE CREEK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 490160116 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2699680932 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY K HOARD EA |
| ReturnHeader/ReturnTs | 0 | 2025-08-25T15:00:53-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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