2024-10-23T15:08:19-05:00 2023-12-31 382184825 HUNGERFORD CPAS ADVISORS 2910 LUCERNE DR SE GRAND RAPIDS MI 49546 990 2023-01-01 208427511 WEST MICHIGAN SPORTS COMMISSION WEST 6166081836 300 OTTAWA STREET NW 240 GRAND RAPIDS MI 49503 MIKE GUSWILER PRESIDENT 6166081836 2024-10-21 1 1 JENNIFER L ROGELL CPA P01291797 6169493200 2023 2024-10-15 13:58:12Z WEST MICHIGAN SPORTS COMPLEX MIKE GUSWILER 300 OTTAWA STREET NW 240 GRAND RAPIDS MI 49503 7677285 0 X HTTPS://WWW.WESTMISPORTS.COM/ X 2007 MI THE WEST MICHIGAN SPORTS COMMISSION FOSTERS ECONOMIC DEVELOPMENT BY ATTRACTING SPORTING EVENTS WHICH IMPROVE OUR CITIZENS' QUALITY OF LIFE AND ELEVATES THE BRAND OF GRAND RAPIDS. 15 15 67 250 0 0 586495 5597119 1911977 1820156 12169 107451 216902 106048 2727543 7630774 0 0 0 0 725930 763580 0 0 114219 1861343 1529553 2587273 2293133 140270 5337641 8793990 14297930 1409007 1573507 7384983 12724423 WE FOSTER ECONOMIC DEVELOPMENT BY ATTRACTING SPORTING EVENTS WHICH IMPROVE OUR CITIZENS' QUALITY OF LIFE AND ELEVATES THE BRAND OF GRAND RAPIDS. 0 0 1872493 1927815 THE COMMISSION OFFERED A VARIETY OF SERVICES TO ASSIST ITS PARTNERS IN EVENT PLANNING INCLUDING PRESENTATION SUPPORT, DESTINATION SERVICES, VENUE SELECTION, SPONSORSHIP PROCUREMENT, VOLUNTEER RECRUITMENT AND A TOURNAMENT READY BASEBALL/SOFTBALL COMPLEX. 1872493 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 1 5 0 1 67 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X NATALIE ROSE 6166081850 300 OTTAWA AVE NW SUITE 240 GRAND RAPIDS MI 49503 BOB PARTRIDGE BOARD MEMBER 3.00 2.00 X 0 0 0 CHAD LEROUX BOARD MEMBER 2.00 X 0 0 0 DAVE HOOGENDOORN BOARD MEMBER 2.00 X 0 0 0 DEB KAY PAST CHAIR 2.00 X 0 0 0 DOUG SMALL BOARD MEMBER 2.00 X 0 0 0 ED WILSON BOARD MEMBER 2.00 X 0 0 0 EMILY BRIEVE SECRETARY 3.00 X X 0 0 0 JIM HORMAN CHAIR 4.00 X X 0 0 0 JIM JARECKI BOARD MEMBER 2.00 X 0 0 0 KURT V LACKS BOARD MEMBER 2.00 X 0 0 0 NICK DAVIDSON VICE CHAIR 3.00 X X 0 0 0 TIM GORSTEMA TREASURER 3.00 X X 0 0 0 TOM MCCALL BOARD MEMBER 2.00 X 0 0 0 JONNY BRANN JR BOARD MEMBER 2.00 X 0 0 0 LINDSEY THIEL BOARD MEMBER 2.00 X 0 0 0 ERIC ENGLEBARETS EXECUTIVE DIRECTOR - MICHI 1.00 40.00 X 31844 0 4835 MIKE GUSWILER PRESIDENT 40.00 2.00 X 230482 0 14059 262326 0 18894 1 0 1 0 SPORTS FIELD PARTNERS 3801 PGA BLVD SUITE 600 PALM BEACH GARDENS FL 33410 TURF INSTALLATION 517366 1 72321 893332 4631466 75015 5597119 CONTRACT REVENUE 531390 1135203 1135203 MEIJER SPORTS COMPLEX 711210 684953 684953 1820156 107451 107451 100000 100000 44900 72321 46511 -1611 -1611 MISCELLANEOUS REVENUE 711300 7659 7659 7659 7630774 1927815 0 105840 X 281220 182793 98427 294105 248056 32229 13820 17760 13360 3959 441 117598 90393 23815 3390 52897 39791 11792 1314 8208 8208 15100 15100 307774 183294 47587 76893 116471 89891 20747 5833 44108 28220 12401 3487 104138 76806 21334 5998 437522 427444 7866 2212 33165 33165 EVENT OPERATIONS 353306 353306 PROPERTY TAXES 85408 85408 BOARD ACTIVITIES 12900 12900 OTHER EXPENSES 6719 4637 1625 457 4734 3029 1331 374 2293133 1872493 306421 114219 115287 93224 1772736 4291380 206586 802742 53326 30141 9572236 3470092 5332895 6102144 812113 2726767 9706 9706 491341 241826 8793990 14297930 84299 584778 804175 727000 520533 261729 1409007 1573507 X 7353983 7338775 31000 5385648 7384983 12724423 8793990 14297930 X 5337641 1799 X 0 1 X 1 0 X 1542879 607984 630446 634212 5597119 9012640 558641 455354 1211398 1911977 1820156 5957526 2101520 1063338 1841844 2546189 7417275 14970166 934170 418805 722394 1046022 1418536 4539927 4284149 4284149 934170 418805 722394 1046022 5702685 8824076 6146090 14668 5138 105943 112169 207451 445369 14668 5138 105943 112169 207451 445369 241797 36944 27556 166512 52559 525368 2357985 1105420 1975343 2824870 7677285 15940903 0.38560 0.52000 0.02790 0.02410 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 231,150. 2020 AMOUNT: $ 36,836. 2021 AMOUNT: $ 22,380. 2022 AMOUNT: $ 47,717. 2023 AMOUNT: $ 44,900. MISCELLANEOUS INCOME - 2019 AMOUNT: $ 10,647. 2020 AMOUNT: $ 108. 2021 AMOUNT: $ 5,176. 2022 AMOUNT: $ 118,795. 2023 AMOUNT: $ 7,659. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 390623 390623 86078 86078 339640 315104 24536 8755895 3154988 5600907 6102144 CERTIFICATES OF DEPOSIT 2726767 F 2726767 DEFERRED COMPENSATION 61374 CURRENT LEASE LIABILITY 67321 OPERATING LEASE LIABILITIES 133034 261729 X 8072106 441332 441332 7630774 0 7630774 2682783 389650 389650 2293133 0 2293133 PART X, LINE 2: THE ORGANIZATION EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH REQUIRE THAT TAX POSITIONS TAKEN BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THAT CRITERIA. PENALTIES AND INTEREST, IF ANY, ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO OTHER CONSOLIDATED ORGANIZATIONS 441,332. PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE RECEIVED FROM RELATED ORGANIZATIONS PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO OTHER CONSOLIDATED ORGANIZATIONS 389,650. EXPENSES INCLUDED ON FORM 990, PART VIII ANNUAL GOLF OUTING 47046 33746 13300 2604 6572 4137 550 297 ANNNUAL LUNCHEON 70175 38575 31600 351 9279 22182 0 539 117221 72321 44900 2955 15851 26319 550 836 46511 -1611 X X X 0 0 0 0 0 0 0 0 0 MIKE GUSWILER PRESIDENT 230482 0 0 0 0 0 0 0 14059 0 244541 0 0 0 DOUG SMALL BOARD MEMBER 1085203 CONTRACT REVENUE 0 X CONTRACT SERVICES 0 75015 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FINANCE COMMITTEE REVIEWS FORM 990 PRIOR TO FILING. THE FINANCE COMMITTEE REVIEWS THE FILING WITH THE BOARD OF DIRECTORS AND ENCLOSES A COPY OF THE FILING IN THE BOARD MEETING PACKET FOR FURTHER REVIEW BY THE BOARD MEMBERS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE SURVEYED ON AN ANNUAL BASIS. IF A CONFILCT IS DISCOVERED OR BROUGHT TO THE BOARD'S ATTENTION, ACTION IS TAKEN IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE INDIVIDUAL AFFECTED WILL TAKE NO PART IN THE INVESTIGATION, DISCUSSION OR CONSIDERATION OF THE TRANSACTION INVOLVING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT IS THE ONLY EXECUTIVE OFFICER FOR THE ORGANIZATION. HIS COMPENSATION WAS DETERMINED BY THE EXECUTIVE COMMITTEE AFTER COMPARING SIMILAR POSITIONS IN SIMILAR CITIES ACROSS THE US. INCREASES IN COMPENSATION ARE DETERMINED BY THE ORGANIZATION'S COMPENSATION COMMITTEE AND VOTED ON BY THE BOARD OF DIRECTORS. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES, IF COMPENSATED, ARE DETERMINED USING THE SAME METHODOLOGY AS THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW. A REQUEST FOR SUCH DOCUMENTS MUST BE SUBMITTED IN WRITING TO THE WEST MICHIGAN SPORTS COMISSION OFFICES. FORM 990, PART IX, LINE 11G CONTRACT LABOR: PROGRAM SERVICE EXPENSES 183,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 183,294. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 47,587. FUNDRAISING EXPENSES 76,893. TOTAL EXPENSES 124,480. FORM 990, PART XI, LINE 9: MISCELLANEOUS 1,799. MICHIGAN SPORTS ALLIANCE 300 OTTAWA AVENUE NW SUITE 240 GRAND RAPIDS MI 49503 813841099 PROVIDE OPPORTUNITY TO PUBLIC FOR ATHLETIC AND SPORTS PARTICIPATION MI 501(C)(3) LINE 7 WEST MICHIGAN SPORTS COMMISSION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 MICHIGAN SPORTS ALLIANCE O 126436 PAYROLL MICHIGAN SPORTS ALLIANCE D 17442 CASH