MARCELL FAMILY CENTER: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MARCELL FAMILY CENTER (EIN 41-1930677)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-13
- IRS object ID
- 202412269349200621
- Schema version
- 2023v5.1
- 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 | 2024-08-13T07:01:40-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411800471 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLORVIGEN TIERNEY & COMPANY PLLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 NE 1ST AVE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55744 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411930677 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCELL FAMILY CENTER FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARC | BusinessNameControlTxt |
| Phone | 2188323444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 49023 STATE HWY 38 PO BOX 74 | AddressLine1Txt |
| City | MARCELL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56657 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOEL KARELS | PersonNm |
| Person Title | Chairman | PersonTitleTxt |
| Signature | 2024-08-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMANDA DICK CPA | PreparerPersonNm |
| PTIN | P01525550 | PTIN |
| Phone | 2183266641 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Gross Receipts | $189,525 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $94,572 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $11,809 | ProgramServiceRevenueAmt |
| Investment Income | $3,144 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $80,000 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $8,845 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $71,155 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $180,680 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $44,271 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,252 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $131 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $51,809 | OtherExpensesTotalAmt |
| Total Expenses | $100,463 | TotalExpensesAmt |
| Excess Or Deficit For Year | $80,217 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $87,907 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $168,124 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,590 | BOYAmt |
| EOY | $122,945 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,819 | BOYAmt |
| EOY | $114,420 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8 | BOYAmt |
| EOY | $8 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,417 | BOYAmt |
| EOY | $237,373 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,510 | BOYAmt |
| EOY | $69,249 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,907 | BOYAmt |
| EOY | $168,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | THE MISSION OF THE MARCELL FAMILY CENTER IS TO MAKE A POSITIVE IMPACT ON INDIVIDUALS IN THE SURROUNDING RURAL AREA BY PROVIDING AN ENVIRONMNENT FOR WHOLESOME EDUCATIONAL, CULTURAL, FINE ARTS AND RECREATIONAL ACTIVITIES. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| FACILITY USE - THE MARCELL FAMILY CENTER PROVIDES FACILITIES FOR THE COMMUNITY TO USE FOR A VARIETY OF PROGRAMS AND EVENTS. FACILITIES AVAILABLE INCLUDE: FITNESS CENTER, LIBRARY, COMPUTER ROOM, WIRELESS INTERNET, ARCHERY RANGE, GYMNASIUM, PRIVATE RENTALS, AND A BOUNCE TENT. | $38,991 |
| PROGRAMS AND EVENTS: THE MARCELL FAMILY CENTER PROVIDES PROGRAMS AND EVENTS FOR THE COMMNUNITY. PROGRAMS AND EVENTS INCLUDE (BUT ARE NOT LIMITED TO): ADULT BASIC EDUCATION, COMPUTER CLASSES, FITNESS CLASSES, CHILDREN'S SUMMER CAMPS, YOUTH ENRICHMENT, AND HOLIDAY PARTIES. | $3,455 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $42,446 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JOEL KARELS | ||
| Chairman | 4.00 | $0 |
| LAUREN LONG | ||
| Director | 2.00 | $0 |
| KIM KLUG | ||
| Treasurer | 5.00 | $0 |
| DAVID PETERSON | ||
| Secretary | 2.00 | $0 |
| DAN MEYER | ||
| VICE CHAIR | 3.00 | $0 |
| MATT HUJU | ||
| Director | 2.00 | $0 |
| TIM JOHNSON | ||
| Executive Dir. | 20.00 | $32,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM JOHNSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 49023 STATE HWY 38 PO BOX 74 | AddressLine1Txt |
| City | MARCELL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56657 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2188323444 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $42,496 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,047 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,586 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,999 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,572 | CurrentTaxYearAmt |
| Total | $292,700 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,818 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,802 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,390 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,809 | CurrentTaxYearAmt |
| Total | $50,919 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $61,147 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,388 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $106,381 | CurrentTaxYearAmt |
| Total | $343,619 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $343,619 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $991 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,409 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,733 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $761 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,144 | CurrentTaxYearAmt |
| Total | $12,038 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $991 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,409 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,733 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $761 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,144 | CurrentTaxYearAmt |
| Total | $12,038 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $35,773 | CurrentTaxYearAmt |
| Total | $35,773 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,305 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,556 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,121 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $65,150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,298 | CurrentTaxYearAmt |
| Total | $391,430 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96760 | PublicSupportPY509Pct |
| Investment Income CY | 0.03080 | InvestmentIncomeCYPct |
| Investment Income PY | 0.03240 | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $1349 |
| Other Expenses.1008 | Interest $3297 |
| Other Expenses.1009 | Depreciation $7554 |
| Other Expenses.1012 | Insurance $11542 |
| Other Expenses.1 | FACILITIES AND EQUIPMENT $19666 |
| Other Expenses.2 | PROGRAM/EVENT EXPENSES $3455 |
| Other Expenses.3 | MAINTENANCE $2402 |
| Other Expenses.4 | TELEPHONE/INTERNET $1694 |
| Other Expenses.5 | SALES TAX $465 |
| Other Expenses.6 | MISCELLANEOUS EXPENSE $360 |
| Other Expenses.8 | REGISTRATION FEES $25 |
| Other Assets.1003 | Machinery and Equipment - Beginning $8 Machinery and Equipment - Ending $8 |
| Total Liabilities.1007 | Secured Mortgages and Notes Payable - Beginning $63999 Secured Mortgages and Notes Payable - Ending $68814 |
| Total Liabilities.1 | Payroll Liabilities - Beginning $511 Payroll Liabilities - Ending $435 |