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Nonprofiteer
← NORTHWEST OTTAWA RECREATION AUTHORITY

Form 990 for tax year 2025

Filed by NORTHWEST OTTAWA RECREATION AUTHORITY.

Totals

Total revenue
$315,348
Total expenses
$313,087
Contributions and grants received
$162,673
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
$152,675
Total assets, end of year
$33,250
Total liabilities, end of year
$14,628
Net assets or fund balances, end of year
$18,622
Program services expenses (Part IX)
$97,157
Management and general expenses
$215,930
Fundraising expenses
$0
Program service expenses (Part III)
$97,157

Program services were 31.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $5,719

  • 1f · All other contributions, gifts and grants

    $156,954

  • 1g · Noncash contributions included above

    $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Program Fees

    total $152,675 · related or exempt $152,675 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $152,675

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $142,765 · program services $0 · management and general $142,765 · fundraising $0

  • 7 · Other salaries and wages

    total $27,078 · program services $17,001 · management and general $10,077

  • 8 · Pension plan contributions

    total $9,421 · program services $0 · management and general $9,421 · fundraising $0

  • 9 · Other employee benefits

    total $42,403 · program services $0 · management and general $42,403 · fundraising $0

  • 10 · Payroll taxes

    total $10,463 · program services $0 · management and general $10,463 · fundraising $0

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $24,882 · program services $24,882 · management and general $0 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $4,400 · program services $4,400 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $435 · program services $435 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $1,958 · program services $1,958 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $1,039 · program services $1,039 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 17 · Travel

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $801 · program services $0 · management and general $801 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $6,662 · program services $6,662 · management and general $0 · fundraising $0

  • 24a · Other expenses: PROFESSIONAL FEES

    total $19,117 · program services $19,117 · management and general $0 · fundraising $0

  • 24b · Other expenses: PROGRAM COSTS AND FEES

    total $21,663 · program services $21,663 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $29,609 · end of year $28,643

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $720 · end of year $2,891

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $1,716

  • 11 · Investments: publicly traded securities

    beginning of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0

  • 15 · Other assets

    beginning of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,131 · end of year $7,746

  • 19 · Deferred revenue

    beginning of year $1,837 · end of year $6,882

  • 29 · Capital stock, trust principal or current funds

    beginning of year $16,361 · end of year $18,622

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2025

Mission

Building community through people, parks and recreational opportunities; to create a fun and safe space for the community to recreate together.

Activities or mission (Part I)

Building community through people, parks and recreation opportunities; to create a fun and safe space for the community to recreate together.

  • NORA Recreation Programs: NORA offers a variety of different programs for youth and adults; the annual average number of participants is 5,000. Scholarships for youth are available through the NORA Youth Scholarship Fund so a child can participate in any activity if desired.

    Expenses $87,080 · Revenue $162,673

  • NORA Recreational Summer School: NORA runs a recreational summer school program for youth during the months of June and July. This program runs at two locations in the area on weekdays and serves about 75 youths. NORA hires seasonal staff for this program.

    Expenses $10,077

As filed on the 2025 return.

Listed in Part VII

  • Bailey Gonzales-Bertapelle

    NORA Outdoor Rec Instructor & New Director (1/2)

    Total calculated
    $46,841
    From this org
    $46,841
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jacqueline Rowland

    NORA Program Coordinator

    Total calculated
    $44,474
    From this org
    $44,474
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Christopher VanHekken

    NORA Director (1/2 of year)

    Total calculated
    $36,702
    From this org
    $36,702
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mary Jane Belter

    Secretary

    Total calculated
    $0
    Hours/week
    0

  • Sarah Kallio

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Rick Mikkelson

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Craig Bessinger

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Marc Eickholt

    Board Member - Vice Chairperson

    Total calculated
    $0
    Hours/week
    0

  • Rebecca Hopp

    Board Member - Vice Chairperson

    Total calculated
    $0
    Hours/week
    0

  • Lyndsey Huisman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0

  • Howard Behm

    BOARD MEMBER - TREASURER

    Total calculated
    $0
    Hours/week
    0

  • Sarah Elliott

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
11 September 2026
IRS schema version
2025v4.0
Source object
202642609349300139

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