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Nonprofit · EIN 38-2457661

MICHIGAN RECREATION AND PARK ASSOCIATION

Tax-exempt · LANSING, MI 48909

Financials

$2.5M$2.4M2023$2.6M$2.6M2024$3M$2.8M2025
Revenue Expenses · by fiscal year end
Financials of MICHIGAN RECREATION AND PARK ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,963,859$2,835,734$128,125$832,351$465,646$366,705
December 31, 2024990$2,603,279$2,584,086$19,193$549,162$310,582$238,580
December 31, 2023990$2,499,645$2,395,520$104,125$584,770$365,383$219,387
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$215,338
Membership dues
$202,654
Program service revenue
$2,736,261
Investment income
$12,260
Other revenue
$0

Expenses

Grants and similar amounts paid
$18,235
Compensation of officers, directors and key employees
$119,927
Salaries, compensation and benefits (total)
$474,666
Professional fundraising fees
$0
Accounting fees
$6,420
Occupancy
$24,000
Travel
$17,635
Program services (functional)
$2,324,616
Management and general (functional)
$511,118

Balance sheet and other

Total assets, start of year
$549,162
Total assets, end of year
$832,351
Total liabilities, end of year
$465,646
Net assets, end of year
$366,705
Net assets without donor restrictions
$366,705
Gross receipts
$2,963,859
Employees
6
Volunteers
125
Year formed
1983
State of legal domicile
MI

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
NICHOLE FISHEREXECUTIVE DIRECTOR
Officer
40$119,827
NIKKI McEACHERNSECRETARY/TREASURER
Trustee or director, Officer
1$0
GARY KIRSHPRESIDENTIAL APPOINTEE
Trustee or director
1$0
CHAD STEVENSPRESIDENT
Trustee or director
1$0
LAREINA WHEELERDIRECTOR AT LARGE
Trustee or director
1$0
DAN EKONENPRESIDENTIAL APPOINTEE
Trustee or director
1$0
KYLE LANGLOISPRESIDENT ELECT
Trustee or director
1$0
GREG MORRISDIRECTOR AT LARGE
Trustee or director
1$0
LORI IRWINPAST PRESIDENT
Trustee or director
1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
NICHOLE FISHEREXECUTIVE DIRECTOR
Officer
40$108,397
NIKKI McEACHERNSECRETARY/TREASURER
Trustee or director, Officer
1$0
GARY KIRSHPRESIDENTIAL APPOINTEE
Trustee or director
1$0
CHAD STEVENSPRESIDENT
Trustee or director
1$0
LAREINA WHEELERDIRECTOR AT LARGE
Trustee or director
1$0
DAN EKONENPRESIDENTIAL APPOINTEE
Trustee or director
1$0
KYLE LANGLOISPRESIDENT ELECT
Trustee or director
1$0
GREG MORRISDIRECTOR AT LARGE
Trustee or director
1$0
LORI IRWINPAST PRESIDENT
Trustee or director
1$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
CLAYTON SUMMERSEXECUTIVE DIRECTOR
Officer
40$64,262
NICHOLE FISHEREXECUTIVE DIRECTOR
Officer
40$31,112
NIKKI McEACHERNSECRETARY/TREASURER
Trustee or director, Officer
1$0
GARY KIRSHDIRECTOR AT LARGE
Trustee or director
1$0
LORI IRWINPRESIDENT
Trustee or director
1$0
LAREINA WHEELERDIRECTOR AT LARGE
Trustee or director
1$0
LINDA SCARPETTADIRECTOR AT LARGE
Trustee or director
1$0
CHAD STEVENSPRESIDENT ELECT
Trustee or director
1$0
GREG MORRISDIRECTOR AT LARGE
Trustee or director
1$0
JEFF MUCKDIRECTOR AT LARGE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 27609, LANSING, MI 48909-0609
Principal officer (990 for 2025)
CHAD STEVENS, PO BOX 27609, LANSING, MI 48909
Signed the 990
NICHOLE M FISHER, EXECUTIVE DIRECTOR
Phone
(517) 485-9888
Return prepared by
SE ANDERSON AND ASSOCIATES LLC

Mission

A MEMBER DRIVEN ORGANIZATION COMMITTED TO PROVIDING QUALITY PROFESSIONAL PARK AND RECREATION PROGRAMS AND SERVICES WITH FISCAL INTEGRITY AND PROGRESSIVE LEADERSHIP TO MICHIGANS RECREATION AND PARKS TRADE.

990 for the year ended December 31, 2025

Program accomplishments

  • PROMOTING AWARENESS OF RECREATION PROGRAMS AND THE NEED/OPPORTUNITIES FOR INVOLVEMENT IN COMMUNITY AND STATE RECREATION PROGRAMS AND PARK SYSTEMS TO SENIOR CITIZENS IN THE STATE OF MICHIGAN. SPECIAL PROJECTS AND RECREATIONAL ATHLETIC OPPORTUNITIES. PROVIDING RESOURCES AND SERVICES TO LOCAL PARK AND RECREATION ORGANIZATIONS.
    Expenses $2,020,112 · revenue $2,332,181
  • ANNUAL CONFERENCE TO PROMOTE AWARENESS AND PROVIDE EDUCATIONAL OPPORTUNITIES TO MEMBERS RELATED TO RECREATION AND PARK PROGRAMS. WORKSHOPS PROVIDED TO EDUCATE INDIVIDUALS ON VARIOUS PARK AND RECREATIONAL ACTIVITIES.
    Expenses $304,504 · revenue $404,079

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-2457661
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
1989
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$832,351
Income (IRS master file)
$2,963,859

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,963,859$2,835,734$832,351XML
990December 2024$2,603,279$2,584,086$549,162XML
990December 2023$2,499,645$2,395,520$584,770XML
990December 2022$2,086,196$2,048,704$383,289IRS
990December 2021–––IRS
990December 2020–––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 38-2457661).

Questions about MICHIGAN RECREATION AND PARK ASSOCIATION

What is the EIN of MICHIGAN RECREATION AND PARK ASSOCIATION?
The employer identification number (EIN) of MICHIGAN RECREATION AND PARK ASSOCIATION is 38-2457661.
Is MICHIGAN RECREATION AND PARK ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
Are donations to MICHIGAN RECREATION AND PARK ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MICHIGAN RECREATION AND PARK ASSOCIATION 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 MICHIGAN RECREATION AND PARK ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MICHIGAN RECREATION AND PARK ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MICHIGAN RECREATION AND PARK ASSOCIATION?
The 990 for the year ended December 31, 2025 names CHAD STEVENS.
Who are the officers and directors of MICHIGAN RECREATION AND PARK ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $119,827 (NICHOLE FISHER, EXECUTIVE DIRECTOR).
How much revenue does MICHIGAN RECREATION AND PARK ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,963,859, expenses of $2,835,734 and total assets of $832,351 at year end.

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