Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Pinconning Spartan Athletic Booster Club
EIN 93-1496915 • 501(c)3 • Linwood, MI
Profile
To help students succeed in the sports they love at pinconning area high school by getting them the upgraded equipment and uniforms that are needed.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Down$67,709
Down $28,284 (-29%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$67,709
No earlier filing loaded for comparison.
Revenue
Down$92,930
Down $18,771 (-17%) from 2023
Expenses
Up$121,216
Up $105,508 (+672%) from 2023
Net Income
Down-$28,286
Down $124,279 (-129%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $67,709
- Liabilities
- -
- Net assets
- $67,709
- Revenue
- $92,930
- Expenses
- $121,216
- Net income
- -$28,286
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 24, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $118,075
Mission and Program Overview
Mission
To help students succeed in the sports they love at pinconning area high school by getting them the upgraded equipment and uniforms that are needed.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WE HELD SEVERAL FUNDRAISERS AND RECEIVED SIGN SPONSORSHIPS TO HELP SUPPORT THE COST OF A NEW FOOTBALL SCOREBOARD THAT WAS INSTALLED IN 2024. THROUGH CONCESSIONS AND SPONSORSHIPS WE WERE ABLE TO PURCHASE GIRLS BASKETBALL WARM-UPS, A NEW TURTLE AND HITTING CAGE FOR THE BASEBALL TEAM, SCHOLARSHIPS TO GRADUATING STUDENTS, STADIUM SPEAKERS, A FOOTBALL TUNNEL, TELEVISIONS FOR THE CONCESSION STAND & NEW VOLLEYABLL NETS. | $92,692 | $121,216 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CIFFORD HOLLAND | President | - | $0 | - | - |
| RYAN COOLEY | Vice Preside | - | $0 | - | - |
| JESSICA HOLLAND | Treasurer | - | $0 | - | - |
| AMY SHOULTES | Secretary | - | $0 | - | - |
| PAUL GRZEGORCZYK | Trustee | - | $0 | - | - |
| MELISSA RAMSAY | Trustee | - | $0 | - | - |
| KIM ELLSWORTH | Trustee | - | $0 | - | - |
| KATIE GRZEGORCZYK | Trustee | - | $0 | - | - |
| MIKE ELLSWORTH | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Pinconning Spartan Athletic Booster
- EIN
- 93-1496915
- Phone
- 9894504948
- Address
- 428 E EDWIN ST, LINWOOD, MI 48634
Signing Officer
- Name
- Cifford Holland
- Title
- President
- Phone
- 9894504948
- Signed
- 2025-09-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- QUAST JANKE & CO CPA'S PC
- Address
- 1010 N JOHNSON, BAY CITY, MI 48708
- Preparer
- Robert E Friske CPA
- Phone
- 9898924549
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: pinconning area schools address: 605 w fifth st. Pinconning, mi 48650 noncash contribution: 8,000 description of property: volleyball nets name: pinconning area schools address: 605 w fifth st. Pinconning, mi 48650 noncash contribution: 80,247 description of property: scoreboard”
Form 990-ez, Part I, Line 16
“Expenses website 136 1,057 uniforms 1,411 bank & merchant fees 1,657 meals for athletes 192 signs & banners 16,926 supplies 1,145 scholarship 2,500 athlete sponsorship 2,000 dues & subscriptions 80 licenses 20 total 27,124”
Form 990-ez, Part III
“To help students succeed in the sports they love at pinconning area high school by getting them the upgraded equipment and uniforms that are needed.”
Form 990-ez, Part III, Line 28
“We held several fundraisers and received sign sponsorships to help support the cost of a new football scoreboard that was installed in 2024. Through concessions and sponsorships we were able to purchase girls basketball warm-ups, a new turtle and hitting cage for the baseball team, scholarships to graduating students, stadium speakers, a football tunnel, televisions for the concession stand & new volleyabll nets.”
Raw XML Appendix158 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.
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| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | PAUL GRZEGORCZYK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MELISSA RAMSAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KIM ELLSWORTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | KATIE GRZEGORCZYK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MIKE ELLSWORTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 27124 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO HELP STUDENTS SUCCEED IN THE SPORTS THEY LOVE AT PINCONNING AREA HIGH SCHOOL BY GETTING THEM THE UPGRADED EQUIPMENT AND UNIFORMS THAT ARE NEEDED. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 150 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1151 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WE HELD SEVERAL FUNDRAISERS AND RECEIVED SIGN SPONSORSHIPS TO HELP SUPPORT THE COST OF A NEW FOOTBALL SCOREBOARD THAT WAS INSTALLED IN 2024. THROUGH CONCESSIONS AND SPONSORSHIPS WE WERE ABLE TO PURCHASE GIRLS BASKETBALL WARM-UPS, A NEW TURTLE AND HITTING CAGE FOR THE BASEBALL TEAM, SCHOLARSHIPS TO GRADUATING STUDENTS, STADIUM SPEAKERS, A FOOTBALL TUNNEL, TELEVISIONS FOR THE CONCESSION STAND & NEW VOLLEYABLL NETS. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 121216 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 121216 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 121216 |
| IRS990EZ/TotalRevenueAmt | 0 | 92930 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 40,819 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 57630 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1246 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1204 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2450 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3241 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 58048 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40819 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 98867 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.58330 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.66710 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 141847 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 57630 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 84217 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 141847 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 243164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: PINCONNING AREA SCHOOLS ADDRESS: 605 W FIFTH ST. PINCONNING, MI 48650 NONCASH CONTRIBUTION: 8,000 DESCRIPTION OF PROPERTY: VOLLEYBALL NETS NAME: PINCONNING AREA SCHOOLS ADDRESS: 605 W FIFTH ST. PINCONNING, MI 48650 NONCASH CONTRIBUTION: 80,247 DESCRIPTION OF PROPERTY: SCOREBOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES WEBSITE 136 1,057 UNIFORMS 1,411 BANK & MERCHANT FEES 1,657 MEALS FOR ATHLETES 192 SIGNS & BANNERS 16,926 SUPPLIES 1,145 SCHOLARSHIP 2,500 ATHLETE SPONSORSHIP 2,000 DUES & SUBSCRIPTIONS 80 LICENSES 20 TOTAL 27,124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO HELP STUDENTS SUCCEED IN THE SPORTS THEY LOVE AT PINCONNING AREA HIGH SCHOOL BY GETTING THEM THE UPGRADED EQUIPMENT AND UNIFORMS THAT ARE NEEDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WE HELD SEVERAL FUNDRAISERS AND RECEIVED SIGN SPONSORSHIPS TO HELP SUPPORT THE COST OF A NEW FOOTBALL SCOREBOARD THAT WAS INSTALLED IN 2024. THROUGH CONCESSIONS AND SPONSORSHIPS WE WERE ABLE TO PURCHASE GIRLS BASKETBALL WARM-UPS, A NEW TURTLE AND HITTING CAGE FOR THE BASEBALL TEAM, SCHOLARSHIPS TO GRADUATING STUDENTS, STADIUM SPEAKERS, A FOOTBALL TUNNEL, TELEVISIONS FOR THE CONCESSION STAND & NEW VOLLEYABLL NETS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CIFFORD HOLLAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9894504948 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINCONNING SPARTAN ATHLETIC BOOSTER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINC |
| ReturnHeader/Filer/EIN | 0 | 931496915 |
| ReturnHeader/Filer/PhoneNum | 0 | 9894504948 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 428 E EDWIN ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LINWOOD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48634 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382963463 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | QUAST JANKE & CO CPA'S PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1010 N JOHNSON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BAY CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48708 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9898924549 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT E FRISKE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-15T16:41:27-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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