MUSKINGUM RECREATION CENTER: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- MUSKINGUM RECREATION CENTER (EIN 27-3457993)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202023219349315332
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T14:46:07-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 831639096 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEO CPA GROUP LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3596 MAPLE AVE STE B | AddressLine1Txt |
| City | ZANESVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273457993 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MUSKINGUM RECREATION CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUSK | BusinessNameControlTxt |
| Phone | 7405932555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 WEST UNION STREET OFFICE 204 | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEB SHAFFER | PersonNm |
| Person Title | BOARD PRESIDENT | PersonTitleTxt |
| Phone | 7404544767 | PhoneNum |
| Signature | 2020-11-16 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HEATHER DOLEN CPA | PreparerPersonNm |
| PTIN | P01261466 | PTIN |
| Phone | 7408681100 | PhoneNum |
| Preparation | 2020-11-16 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 52.38.98.93 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-16 | IPDt |
| IP Tm | 14:46:07 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | EA0418EBEBE78173141AB590FD16F054CBF130F8 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | B04EC63F63247844F469D6F5E14C9F0545EC25A3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | DEB SHAFFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 WEST UNION STREET OFFICE 204 | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,727,388 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MUSKREC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2009 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | DEDICATED TO PROVIDING RESIDENTS AND VISITORS A SAFE, CLEAN, AND WELL MAINTAINED FACILITY THAT PROMOTES HEALTH, EDUCATION, AND RECREATION THROUGH A NETWORK OF QUALITY PROGRAMS, ACTIVITIES, AND AMENITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 102 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $73,166 | PYContributionsGrantsAmt |
| CY Contributions Grants | $162,482 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,064,828 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $819,526 | CYProgramServiceRevenueAmt |
| CY Investment Income | -$476,478 | CYInvestmentIncomeAmt |
| PY Other Revenue | $56,350 | PYOtherRevenueAmt |
| CY Other Revenue | $11,745,380 | CYOtherRevenueAmt |
| PY Total Revenue | $1,194,344 | PYTotalRevenueAmt |
| CY Total Revenue | $12,250,910 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $561,054 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $456,460 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,395,791 | PYOtherExpensesAmt |
| CY Other Expenses | $649,703 | CYOtherExpensesAmt |
| PY Total Expenses | $1,956,845 | PYTotalExpensesAmt |
| CY Total Expenses | $1,106,163 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$762,501 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,144,747 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,880,976 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,076,429 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,092,442 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $143,148 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,211,466 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,933,281 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DEDICATED TO PROVIDING RESIDENTS AND VISITORS A SAFE, CLEAN, AND WELL MAINTAINED FACILITY THAT PROMOTES HEALTH, EDUCATION, AND RECREATION THROUGH A NETWORK OF QUALITY PROGRAMS, ACTIVITIES, AND AMENITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $575,268 | ExpenseAmt |
| Revenue | $819,526 | RevenueAmt |
| Desc | PROMOTES HEALTH AND WELLNESS THROUGH RECREATIONAL, FITNESS, AND EDUCATIONAL PROGRAMMING TO A MULTI-GENERATIONAL POPULATION FROM INFANTS TO OLDER ADULTS. | Desc |
| Total Program Service Expenses | $575,268 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 102 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEB SHAFFER | PersonNm |
| Phone | 7405932555 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 WEST UNION STREET OFFICE 204 | AddressLine1Txt |
| City | ATHENS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JAROD ANDERSON | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| EDWARD BOHREN | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KARLA FRYE | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BOB GRAHAM | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL HILL | ||||||
| FORMER SECRE | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KEVIN KING | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MARY KITZIG | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RANDY LEITE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DOUG LOWE | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL MASTERSON | ||||||
| FORMER TREAS | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAMES MCDONALD | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DEB SHAFFER | ||||||
| BOARD PRESID | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HOWARD STEWART | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRIAN WAGNER | ||||||
| TRUSTEE, FOR | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RUTHIE WARE | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DR JEREMY WEBSTER | ||||||
| SECRETARY TR | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| NICK WELCH | ||||||
| FORMER TRUST | 0.50 | Yes (X) | $0 | $0 | $0 | |
| WAYNE WYCOFF | ||||||
| TRUSTEE, PAS | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $162,482 | AllOtherContributionsAmt |
| Total Contributions | $162,482 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBERSHIP DUES | $541,194 | $541,194 |
| SENIORS IN ACTION | $95,986 | $95,986 |
| AQUATIC PROGRAMS | $92,086 | $92,086 |
| GUEST FEES | $23,517 | $23,517 |
| INITIATION FEES | $22,342 | $22,342 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,401 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,401 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $819,526 | TotalProgramServiceRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $476,478 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$476,478 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$476,478 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$476,478 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| NMTC LOAN FORGIVEN | $10,670,000 | $10,670,000 |
| LOAN FORGIVEN | $750,000 | $750,000 |
| ACCOUNTS PAYABLE FORGIVEN | $281,978 | $281,978 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,402 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,402 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,745,380 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,250,910 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,088,428 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $411,806 | TotalAmt |
| Program Services | $374,743 | ProgramServicesAmt |
| Management And General | $37,063 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,333 | TotalAmt |
| Program Services | $4,853 | ProgramServicesAmt |
| Management And General | $480 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,321 | TotalAmt |
| Program Services | $35,782 | ProgramServicesAmt |
| Management And General | $3,539 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,498 | TotalAmt |
| Program Services | $38,498 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,791 | TotalAmt |
| Management And General | $7,791 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,783 | TotalAmt |
| Management And General | $50,783 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,198 | TotalAmt |
| Program Services | $13,198 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,371 | TotalAmt |
| Management And General | $3,371 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$326,578 | TotalAmt |
| Program Services | -$374,026 | ProgramServicesAmt |
| Management And General | $47,448 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,110 | TotalAmt |
| Management And General | $5,110 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,337 | TotalAmt |
| Management And General | $311,337 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,753 | TotalAmt |
| Program Services | $374,753 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,574 | TotalAmt |
| Program Services | $26,574 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES | $62,684 | $62,684 | |
| SOFTWARE SUPPORT/LICENSES | $40,295 | $40,295 | |
| BANK SERVICE CHARGES | $18,365 | $18,365 | |
| MISCELLANEOUS PROGRAMS EX | $7,658 | $7,658 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,864 | TotalAmt |
| Program Services | $10,551 | ProgramServicesAmt |
| Management And General | $5,313 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,106,163 | TotalAmt |
| Program Services | $575,268 | ProgramServicesAmt |
| Management And General | $530,895 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,926 | BOYAmt |
| EOY | $205,845 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,235 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,028,828 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,158,244 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,198,540 | BOYAmt |
| EOY | $9,870,584 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $523,275 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,880,976 | BOYAmt |
| EOY | $10,076,429 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,442 | BOYAmt |
| EOY | $143,148 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,420,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,092,442 | BOYAmt |
| EOY | $143,148 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,211,466 | BOYAmt |
| EOY | $9,933,281 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,211,466 | BOYAmt |
| EOY | $9,933,281 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,880,976 | BOYAmt |
| EOY | $10,076,429 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $11,144,747 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $250,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $37,439 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,166 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $162,482 | CurrentTaxYearAmt |
| Total | $523,087 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,557,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,484,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,163,982 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,121,178 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,564,906 | CurrentTaxYearAmt |
| Total | $17,891,722 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,807,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,484,095 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,201,421 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,194,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,727,388 | CurrentTaxYearAmt |
| Total | $18,414,809 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $18,414,809 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,574 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,307 | CurrentTaxYearMinus2YearsAmt |
| Total | $18,389 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,574 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,307 | CurrentTaxYearMinus2YearsAmt |
| Total | $18,389 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,810,135 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,493,603 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,207,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,194,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,727,388 | CurrentTaxYearAmt |
| Total | $18,433,198 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99900 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99640 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,524,776 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,696,291 | DepreciationAmt |
| Book Value | $9,828,485 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $504,052 | OtherCostOrOtherBasisAmt |
| Depreciation | $461,953 | DepreciationAmt |
| Book Value | $42,099 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,870,584 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 3 | ON JULY 18, 2019, THE BOARD VOTED TO RESTRUCTURE MUSKINGUM RECREATION CENTER WITH OHIO UNIVERSITY EFFECTIVELY TAKING CONTROL. EFFECTIVE OCTOBER 1, 2019, A MANAGEMENT OPERATING LEASE WAS SIGNED WITH THE LOCAL YMCA TO OPERATE THE RECREATION FACILITIES. ALL EMPLOYEES WERE TRANSFERED TO THE YMCA. |
| FORM 990, PAGE 6, PART VI, LINE 3 | MUSKINGUM RECREATION CENTER ENTERED INTO AN OPERATING MANAGEMENT AGREEMENT WITH BUCKEYE VALLEYE YMCA EFFECTIVE OCTOBER 1, 2019. |
| FORM 990, PAGE 6, PART VI, LINE 4 | MUSKINGUM RECREATION CENTER RESTRUCTURED DURING 2019 WITH OHIO UNIVERSITY TAKING CONTROL OF THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | DUE TO THE RESTRUCTURING OF MUSKINGUM RECREATION CENTER, THE BYLAWS ALLOW OHIO UNIVERSITY TO APPOINT THE MAJORITY OF THE BOARD MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | MANAGEMENT AND SELECTED OFFICER REVIEW |
| FORM 990, PAGE 6, PART VI, LINE 12C | OBSTAIN FROM VOTING WHEN CONFLICT EXIST |
| FORM 990, PAGE 6, PART VI, LINE 19 | AVAILABLE UPON REQUEST |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| FRIENDS OF MRC LTD | |||||||||
| 1425 NEWARK RD | ZANESVILLE | OH | 43701 | 461521371 | OH | 501C3 | N/A | false | |
| OHIO UNIVERSITY | |||||||||
| 160 WEST UNION STREET | ATHENS | OH | 45701 | 316402113 | OH | N/A | false | OFFICE 204 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| OHIO UNIVERSITY | ||
| S | $145,006 | INVOICE AMOUNTS PAID |
| OHIO UNIVERSITY | ||
| C | $750,000 | LOAN FORGIVEN |
| OHIO UNIVERSITY | ||
| C | $10,670,000 | NMTC LOAN TAKEN OVER |
| OHIO UNIVERSITY | ||
| N | $281,978 | ACCOUNTS PAYABLE INVOICES |
| OHIO UNIVERSITY | ||
| K | $1 | LEASE AGREEMENT |
| OHIO UNIVERSITY | ||
| M | $150,000 | LOAN RESTRUCTURE |
| FRIENDS OF MRC | ||
| C | $1,969 | CASH |
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