C I R INC

Tax-deductible

Battle Creek, MI501(c)(3)Recreation & SportsEIN 38-3180874

To reduce barriers to personal growth and provide opportunities for vulnerable populations.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 27 volunteers and 17 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $23K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
to officers and key staff · 7% of spending
Top officer’s pay higher than 67% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$171K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$721K
+12% vs prior year
Spent
$778K
To programs
91%
Net assets
$764K
By yearFY2020–FY2024
Revenue
$721K
FY2024▲ +12%
Revenue by fiscal year
FY2020$438K
FY2021$641K
FY2022$640K
FY2023$646K
FY2024$721K
Expenses
$778K
FY2024▲ +9%
Expenses by fiscal year
FY2020$412K
FY2021$585K
FY2022$711K
FY2023$715K
FY2024$778K
Net assets
$764K
FY2024▼ -7%
Net assets by fiscal year
FY2020$905K
FY2021$961K
FY2022$890K
FY2023$822K
FY2024$764K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $705K Management & general 7% · $52K Fundraising 3% · $21K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990; $57K paid to officers and key staff.

Part VII, Section A · reportable compensation
$56,689Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Rhonda Ostrander-Cook’s $57K as Executive Di is at the 67th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rhonda Ostrander-Cook$56,689$54,465$50,950$39,000$40,415

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See C I R INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps vulnerable people overcome challenges and grow personally.

Provided by the organization

This section is blank until C I R INC claims this page.

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2 program services account for $705K of program spending, described in the organization's own filed words · FY2024.
01

Numerous recreational and educational art classes, events, and activities for participants that include those with disabilities and open to all members of the public. The programs raise awareness, understanding and acceptance of people with disabilities.

$639Kprogram expense
02

The mission of deaflink is to empower individuals who are deaf and hard of hearing to reach their full potential in society by bridging communication barriers through accessible accomodations.

$67Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$16K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$721K
Ln 12
Fees for servicesLn 2g$536K
Gifts and grantsLn 1h$163K
Investment incomeLn 3$16K
Money outPt IX
$778K
Ln 25
Programscol B$705K
Managementcol C$52K
Fundraisingcol D$21K
Owns and owesPt X
$764K
net assets · Ln 32
Cash and savingsLn 1–2$174K
Total assetsLn 16$935K
LiabilitiesLn 26$171K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$163K
Fees for servicesLn 2g$536K
Investment incomeLn 3$16K
Other incomeLn 4–11$5K
Total revenueLn 12$721K
Assets in detailPt X, end of year
CashLn 1$174K
Cash and savings togetherLn 1–2$174K
Land, buildings, equipmentLn 10c$372K
Other assetsLn 15$294K
Total assetsLn 16$935K
LiabilitiesLn 26$171K
Net assetsLn 32$764K
OperationsPt I, VI
EmployeesI 517
VolunteersI 627
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$64K$174K
Land, buildings, equipmentLn 10c$419K$372K
Total assetsLn 16$950K$935K
LiabilitiesLn 26$128K$171K
Net assetsLn 32$822K$764K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$57K$14K$37K$6K
Other salaries and wagesLn 7$294K$282K$12K
Other employee benefitsLn 9$4K$3K$409$189
Payroll taxesLn 10$28K$23K$4K$1K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$68K$68K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$18K$18K
OccupancyLn 16$38K$38K
TravelLn 17$60K$60K
Conferences, conventions and meetingsLn 19$755$755
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$47K$47K
InsuranceLn 23$42K$35K$5K$2K
Other expenses (24a–d)Ln 24$112K$112K
All other expensesLn 24e$367$367
Total functional expensesLn 25$778K$705K$52K$21K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $721K$778K−$58K$764K 990 PDF
FY2023 $646K$715K−$69K$822K 990 PDF
FY2022 $640K$711K−$70K$890K 990 PDF
FY2021 $641K$585K$56K$961K 990 PDF
FY2020 $438K$412K$25K$905K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $720,522 across 6 lines filed
VIII-1f All other contributions, gifts and grants$163,308
VIII-1h Total contributions, gifts and grants$163,308
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $535,810$535,810
VIII-3 Investment incomeExcluded from tax $16,000$16,000
VIII-8 Net income from fundraising eventsExcluded from tax $5,404$5,404
VIII-12 Total revenueRelated to mission $535,810 · Excluded from tax $21,404$720,522
Part IX · Statement of functional expenses $778,239 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $14,184 · Management $36,877 · Fundraising $5,673$56,734
IX-7 Other salaries and wagesPrograms $281,923 · Fundraising $11,747$293,670
IX-9 Other employee benefitsPrograms $3,208 · Management $409 · Fundraising $189$3,806
IX-10 Payroll taxesPrograms $22,584 · Management $3,793 · Fundraising $1,380$27,757
IX-11c Accounting feesManagement $2,550$2,550
IX-11g Other fees for servicesPrograms $67,714$67,714
IX-12 Advertising and promotionPrograms $3,128$3,128
IX-13 Office expensesPrograms $18,340$18,340
IX-16 OccupancyPrograms $38,449$38,449
IX-17 TravelPrograms $59,690$59,690
IX-19 Conferences, conventions and meetingsPrograms $755$755
IX-20 InterestManagement $3,593$3,593
IX-22 Depreciation, depletion and amortizationPrograms $47,271$47,271
IX-23 InsurancePrograms $35,327 · Management $4,505 · Fundraising $2,083$41,915
IX-24 Other expenses (24a–d)Programs $112,500$112,500
IX-24e All other expensesPrograms $367$367
IX-25 Total functional expensesPrograms $705,440 · Management $51,727 · Fundraising $21,072$778,239
Part X · Balance sheet $934,980 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $64,262$174,089
X-4 Accounts receivableStart of year $179,452$92,441
X-8 Inventories for sale or useStart of year $3,056$3,056
X-10c Land, buildings and equipment, netStart of year $418,838$371,567
X-15 Other assetsStart of year $277,827$293,827
X-16 Total assetsStart of year $949,835$934,980
X-17 Accounts payable and accrued expensesStart of year $37,858$23,603
X-19 Deferred revenueStart of year $248$248
X-24 Unsecured notes and loans payableStart of year $48,327$43,375
X-25 Other liabilitiesStart of year $41,789$103,858
X-26 Total liabilitiesStart of year $128,222$171,084
X-27 Net assets without donor restrictionsStart of year $563,563$505,846
X-28 Net assets with donor restrictionsStart of year $258,050$258,050
X-32 Total net assets or fund balancesStart of year $821,613$763,896
X-33 Total liabilities and net assetsStart of year $949,835$934,980
Part XI · Reconciliation of net assets $763,896 net assets at year end
XI-1 Total revenue$720,522
XI-2 Total expenses$778,239
XI-3 Revenue less expenses−$57,717
XI-4 Net assets at start of year$821,613
XI-10 Net assets at end of year$763,896

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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