Nonprofit · EIN 42-1490426
MAHASKA COMMUNITY RECREATION FOUNDATION INC
Tax-exempt · OSKALOOSA, IA 52577
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,961,660 | $1,350,816 | $610,844 | $5,422,421 | $2,109 | $5,420,312 |
| December 31, 2023 | 990 | $1,808,736 | $1,188,076 | $620,660 | $4,810,099 | $631 | $4,809,468 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,927,399
- of which government grants
- $258,968
- Program service revenue
- $22,363
- Investment income
- $278
- Net rental income
- -$565
- Net income from fundraising events
- $4,637
- Other revenue
- $11,620
Expenses
- Grants and similar amounts paid
- $18,235
- Compensation of officers, directors and key employees
- $67,941
- Other salaries and wages
- $9,854
- Salaries, compensation and benefits (total)
- $86,089
- Professional fundraising fees
- $0
- Accounting fees
- $12,688
- Occupancy
- $81,989
- Depreciation
- $516,736
- Program services (functional)
- $1,235,128
- Management and general (functional)
- $82,908
- Fundraising (functional)
- $32,780
Balance sheet and other
- Total assets, start of year
- $4,810,099
- Total assets, end of year
- $5,422,421
- Total liabilities, end of year
- $2,109
- Net assets, end of year
- $5,420,312
- Land, buildings and equipment
- $5,337,550
- Gross receipts
- $1,964,671
- Employees
- 2
- Volunteers
- 545
- Year formed
- 1998
- State of legal domicile
- IA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MAKENZIE BURK | EXEC. DIR/SE Officer | 40 | $64,808 | $3,134 |
| NIK RULE | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| MIKE FISHER | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| HEIDI SCHOLES | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| JOE CROOKHAM | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF ROGERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KIMBERLY AALBERS | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| BENJAMIN BOEKE | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| WILLIAM ALMOND | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| BOB MORRIS | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| JENNIFER PETERSON | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| CHARLIE COMFORT | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| CHUCK WEBB | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MAKENZIE BURK | EXEC. DIR/SE Officer | 40 | $55,000 | $2,059 |
| KIMBERLY AALBERS | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| WILLIAM ALMOND | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| BENJAMIN BOEKE | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| CHARLIE COMFORT | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| JOE CROOKHAM | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| MIKE FISHER | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| BOB MORRIS | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| JENNIFER PETERSON | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| TODD ROACH | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
| JEFF ROGERS | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| NIK RULE | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| HEIDI SCHOLES | VICE PRESIDE Trustee or director, Officer | 4 | $0 | $0 |
| CHUCK WEBB | BOARD MEMBER Trustee or director | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2019 STADIUM DR, OSKALOOSA, IA 52577-8400
- In care of
- % JOE CROOKHAM
- Principal officer (990 for 2024)
- NIK RULE, 2019 STADUM DRIVE, OSKALOOSA, IA 52577
- Signed the 990
- NIK RULE, PRESIDENT
- Phone
- (641) 672-2499
- Website
- MCRF.INFO
- Return prepared by
- TDT CPAS AND ADVISORS PC
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.
Program accomplishments
- 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 $639,522 · grants $780 · revenue $22,363
- 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
- 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 $595,606 · grants $17,455
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1490426
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T31)
- Assets (IRS master file)
- $5,422,421
- Income (IRS master file)
- $1,964,671
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,961,660 | $1,350,816 | $5,422,421 | IRS |
| 990 | December 2023 | $1,808,736 | $1,188,076 | $4,810,099 | XML |
| 990 | December 2022 | $1,904,203 | $949,850 | $4,192,088 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1490426).
Questions about MAHASKA COMMUNITY RECREATION FOUNDATION INC
- What is the EIN of MAHASKA COMMUNITY RECREATION FOUNDATION INC?
- The employer identification number (EIN) of MAHASKA COMMUNITY RECREATION FOUNDATION INC is 42-1490426.
- Is MAHASKA COMMUNITY RECREATION FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to MAHASKA COMMUNITY RECREATION FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAHASKA COMMUNITY RECREATION FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MAHASKA COMMUNITY RECREATION FOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAHASKA COMMUNITY RECREATION FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MAHASKA COMMUNITY RECREATION FOUNDATION INC?
- The 990 for the year ended December 31, 2024 names NIK RULE.
- Who are the officers and directors of MAHASKA COMMUNITY RECREATION FOUNDATION INC?
- The 990 for the year ended December 31, 2024 lists 13 people; 1 received compensation from the organization, the highest $64,808 (MAKENZIE BURK, EXEC. DIR/SE).
- How much revenue does MAHASKA COMMUNITY RECREATION FOUNDATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,961,660, expenses of $1,350,816 and total assets of $5,422,421 at year end.
Other nonprofits in OSKALOOSA
- CROOKHAM FAMILY FOUNDATION EIN 32-0128589 · last filed 990-PF for 2025
- BROUWER FAMILY FOUNDATION EIN 85-3763749 · last filed 990-PF for 2025
- WILLIAM PENN UNIVERSITY EIN 42-0707120 · last filed 990 for 2025
- MAHASKA RURAL WATER SYSTEM INC EIN 42-1027242 · last filed 990 for 2025
- PEPSI COLA BOTTLING COMPANY EMPLOYEES HEALTH PLAN TRUST EIN 42-1210714 · last filed 990 for 2025
- MAHASKA COUNTY EMPLOYEES HEALTH PLAN TRUST EIN 42-1187125 · last filed 990 for 2025
- MAHASKA COUNTY YMCA EIN 42-0741010 · last filed 990 for 2025
- OSKALOOSA SOCIETY FOR CHRISTIAN INSTRUCTION EIN 42-0810205 · last filed 990 for 2025
All nonprofits in OSKALOOSA · Iowa · Philanthropy, voluntarism and grantmaking foundations