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Nonprofiteer
← MAHASKA COMMUNITY RECREATION FOUNDATION INC

Form 990 for tax year 2022

Filed by MAHASKA COMMUNITY RECREATION FOUNDATION INC.

Totals

Total revenue
$1,904,203
Total expenses
$949,850
Contributions and grants received
$1,878,062
Grants paid
$100
Program service revenue
$15,037
Investment income
$284
Other revenue
$10,820
Total assets, end of year
$4,192,088
Total liabilities, end of year
$3,280
Net assets or fund balances, end of year
$4,188,808
Program services expenses (Part IX)
$731,722
Management and general expenses
$135,895
Fundraising expenses
$82,233
Program service expenses (Part III)
$731,722

Program services were 77.0% 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.

  • 1e · Government grants (contributions)

    $159,375

  • 1f · All other contributions, gifts and grants

    $1,718,687

  • 2a · Program service revenue: PROGRAM REVENUE

    total $15,037 · related or exempt $15,037

  • 3 · Investment income

    total $284 · excluded $284

  • 6a · Gross rents

    real property $1,000

  • 6c · Rental income or loss

    real property $1,000

  • 6d · Net rental income or loss

    total $1,000 · excluded $1,000

  • 8a · Fundraising events: gross income

    $8,187

  • 8b · Fundraising events: direct expenses

    $722

  • 8c · Net income from fundraising events

    total $7,465 · excluded $7,465

  • 11a · Other revenue: REBATES REIMBURSE

    total $1,428 · related or exempt $1,428

  • 11b · Other revenue: SCRAP SALES

    total $927 · related or exempt $927

  • 11e · Other revenue, total

    $2,355

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $100 · program services $100

  • 5 · Compensation of officers, directors and key employees

    total $44,466 · program services $4,447 · management and general $22,233 · fundraising $17,786

  • 6 · Compensation of disqualified persons

    total $139,022 · program services $13,902 · management and general $69,511 · fundraising $55,609

  • 7 · Other salaries and wages

    total $14,537 · program services $1,454 · management and general $7,268 · fundraising $5,815

  • 9 · Other employee benefits

    total $1,271 · program services $127 · management and general $635 · fundraising $509

  • 10 · Payroll taxes

    total $12,569 · program services $1,885 · management and general $8,170 · fundraising $2,514

  • 11c · Fees: accounting

    total $5,573 · management and general $5,573

  • 13 · Office expenses

    total $10,498 · program services $6,190 · management and general $4,308

  • 16 · Occupancy

    total $97,033 · program services $79,061 · management and general $17,972

  • 22 · Depreciation, depletion and amortization

    total $382,773 · program services $382,773

  • 23 · Insurance

    total $23,918 · program services $23,918

  • 24a · Other expenses: MAINTENANCE

    total $217,865 · program services $217,865

  • 24b · Other expenses: TRAINING

    total $225 · management and general $225

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $142,223 · end of year $52,645

  • 10a · Land, buildings and equipment: cost or other basis

    $7,878,606

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,739,163

  • 10c · Land, buildings and equipment, net

    beginning of year $3,094,979 · end of year $4,139,443

  • 25 · Other liabilities

    beginning of year $2,747 · end of year $3,280

  • 31 · Retained earnings, endowment or other funds

    beginning of year $3,234,455 · end of year $4,188,808

Mission and programs · 2022

Mission

TO FACILITATE DEVELOPMENT OF RECREATIONAL FACILITIES, RESOURCES AND PROGRAMS WITH EMPHASIS ON HELPING CURRENT PROVIDERS EXPAND THEIR PROGRAMS AND FACILITIES. WE PROVIDE NEEDS ASSESSMENTS AND CAPABILITIES ASSESSMENTS TO THE COMMUNITIES IN OUR AREA AND OPERATE AS AN INFORMATION EXCHANGE AMONG THE CONSTITUENCIES AND THE PROVIDERS.

Activities or mission (Part I)

TO FACILITATE DEVELOPMENT OF RECREATIONAL FACILITIES, RESOURCES AND PROGRAMS WITH EMPHASIS ON HELPING CURRENT PROVIDERS EXPAND THEIR PROGRAMS AND FACILITIES.

  • THE LACEY RECREATION COMPLEX BEGAN WITH THE DEVELOPMENT OF A 5-PLEX LITTLE LEAGUE COMPLEX AND HAS GROWN TO INCLUDE SOCCER FIELDS, ADDITIONAL BASEBALL AND SOFTBALL FIELDS AND ACTIVITIES, AND FOOTBALL FIELDS. CONSTRUCTION IS ALMOST COMPLETE ON THREE MORE BASBEABLL/SOFTBALL FIELDS. THE COMPLEX ALSO IS HOME TO A COLLEGIATE SIZED STADIUM (OWNED BY THE LOCAL COLLEGE) HOSTING FOOTBALL, SOCCER AND TRACK & FIELD AND LA CROSSE FOR HIGH SCHOOL AND COLLEGE AGE COMPETITION. THE NUMBER OF YOUTH AND COMMUNITY MEMBERS SERVED THROUGH THE COMPLEX AND STADIUM IS STEADY WITH OVER 100,000 SPECTATORS AND NEARLY 55,000 PLAYERS SERVED ANNUALLY.

    Expenses $721,690 · Grants $100 · Revenue $15,037

  • TRAIL TRAM (ELOGATED ELECTRIC GOLF CARTS CARRYING UP TO 7 PASSENGERS) TOURS BEGAN WITH ONE VOLUNTEER DRIVER AND 1 TRAM, BOOKING 63 TOURS IN 2010. THE PROGRAM WAS PLANNED FOR PATRONS WHO ARE NOT OTHERWISE ABLE TO GET OUT IN FRESH AIR, TO BE ABLE TO SEE BEAUTIFUL SCENERY & LEARN THE HISTORY ALONG THE TRAIL FROM VOLUNTEER DRIVERS. THE PROGRAM TO DATE HAS GROWN TO INCLUDE 15 DRIVERS & FOUR TRAIL TRAMS AND OPEN PUBLIC TOURS, BOOKING AS MANY AS TWO TOURS A DAY. IN THE LAST 5 YEARS THE TRAIL HAS BROUGHT IN VISITORS TO OSKALOOSA AND THE MAHASKA COMMUNITY FROM AT LEAST 27 STATES AND 6 COUNTRIES

    Expenses $5,228

  • THE MAHASKA COMMUNITY RECREATION TRAIL STARTED AS A DREAM WITH THE FIRST FOOT POURED IN 1999. TODAY, OVER 13.5 MILES OF PLANNED 15 MILES ARE IN EXISTENCE. WHEN FULLY DEVELOPED, THE TEN-FOOT WIDE CONCRETE TRAIL WILL LOOP AROUND OSKALOOSA AND UNIVERSITY PARK IN MAHASKA COUNTY. IT FOLLOWS ALONG OLD RAIL RIGHT-OF-WAY, WINDS THROUGH SCENIC WOODLANDS, BY AGRICULTURAL FIELDS, THROUGH PARKS, BY TWO GOLF COURSES, OFFERS UNIQUE UNDERPASSES, AND SAFELY ACCOMMODATES TWO-WAY RECREATIONAL TRAFFIC.

    Expenses $4,804

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • William Almond

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Benjamin Boeke

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Joe Crookham

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Kimberly Aalbers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Bob Morris

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Jennifer Peterson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • John Pothoven

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Todd Roach

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Nik Rule

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    4

  • Heidi Scholes

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    4

  • Chuck Webb

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Sherry Vavra - Resigned 11722

    EXEC. DIR/SE

    Total calculated
    $139,023
    From this org
    $108,069
    From related orgs
    $0
    Other
    $30,954
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $108,069
    Bonus
    not reported
    Other
    not reported
    Deferred
    $30,954
    Nontaxable benefits
    not reported
    Filer's total
    $139,023

  • Makenzie Burk

    EXEC. DIR/SE

    Total calculated
    $44,466
    From this org
    $42,956
    From related orgs
    $0
    Other
    $1,510
    Hours/week
    40

  • Charlie Comfort

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

  • Mike Fisher

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.25

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
2 August 2023
IRS schema version
2022v5.0
Source object
202302159349300025

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