Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Hellam Area Recreation Commission
EIN 05-0526248 • 501(c)3 • York, PA
Profile
To provide recreational activities to the residents of hallam borough, hellam township and the surrounding communities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Balance Sheet
Assets
Up$57,854
Up $1,841 (+3.3%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$57,854
Up $1,841 (+3.3%) from 2023
Revenue
Down$10,053
Down $1,233 (-11%) from 2023
Expenses
Up$8,212
Up $640 (+8.5%) from 2023
Net Income
Down$1,841
Down $1,873 (-50%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $57,854
- Liabilities
- -
- Net assets
- $57,854
- Revenue
- $10,053
- Expenses
- $8,212
- Net income
- $1,841
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 30, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $24,383
Mission and Program Overview
Mission
To provide recreational activities to the residents of hallam borough, hellam township and the surrounding communities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE RECREATIONAL ACTIVITIES TO THE RESIDENTS OF HALLAM BOROUGH, HELLAM TOWNSHIP AND THE SURROUNDING COMMUNITIES. | - | $14,330 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL RHOADS | Treasurer | - | $0 | - | - |
| MARK POTOSKY | President | - | $0 | - | - |
| STEVE BENEDICT | Director | - | $0 | - | - |
| RHONDA RHOADS | Secretary | - | $0 | - | - |
| RIKI POTOSKY | Director | - | $0 | - | - |
| MARK KELLER | Director | - | $0 | - | - |
| HOWARD GROMLING | Director | - | $0 | - | - |
| HOLLY GROMLING | Director | - | $0 | - | - |
| ADRIANNA KOKIKO | Director | - | $0 | - | - |
| JOHN KOKIKO | Director | - | $0 | - | - |
| KEITH MILLER | Director | - | $0 | - | - |
| AUSTIN MILLER | Director | - | $0 | - | - |
| LUKE KOKIKO | Director | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Carnival | $24,383 | $24,383 | $14,330 | $10,053 |
| Total Events | $24,383 | $24,383 | $14,330 | $10,053 |
Filing and Contact Details
Filer
- Filer Name
- Hellam Area Recreation Commission
- EIN
- 05-0526248
- Phone
- 7175773087
- Address
- PO BOX 22163, YORK, PA 17406
Signing Officer
- Name
- Mark Potosky
- Title
- President
- Phone
- 7175773087
- Signed
- 2025-06-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Brenner Accounting Svc
- Address
- 432 HELLAM ST, WRIGHTSVILLE, PA 17368-1138
- Preparer
- Sheena E Lehman Ea
- Phone
- 7172521315
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 182 insurance 3,018 non-investment depreciation 965 total 4,165”
Form 990-ez, Part II, Line 24
“Infield float machine 0 700 less accumulated depreciation 0 700 barn 0 18,450 less accumulated depreciation 0 9,249 ball field fence 0 6,040 less accumulated depreciation 0 6,040 glass door fridge merch 0 2,519 less accumulated depreciation 0 2,519 grand stand roof 0 7,965 less accumulated depreciation 0 2,340 trailer renovation 0 3,903 less accumulated depreciation 0 3,903 tractor 0 5,119 less accumulated depreciation 0 5,119 maintenance equipment 18,281 0 less accumulated depreciation -17,993 0 total 288 14,826”
Form 990-ez, Part III
“To provide recreational activities to the residents of hallam borough, hellam township and the surrounding communities.”
Raw XML Appendix160 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL RHOADS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7175773087 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4955 TRACEY SCHOOL RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | YORK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 17406 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 40222 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 43028 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1841 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 995 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 56013 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 57854 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 24383 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 2000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 24383 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 15503 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 56013 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 57854 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 56013 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 57854 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1052 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL RHOADS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK POTOSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | STEVE BENEDICT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RHONDA RHOADS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RIKI POTOSKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARK KELLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | HOWARD GROMLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | HOLLY GROMLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | ADRIANNA KOKIKO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JOHN KOKIKO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | KEITH MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | AUSTIN MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | LUKE KOKIKO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 288 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14826 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 4165 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE RECREATIONAL ACTIVITIES TO THE RESIDENTS OF HALLAM BOROUGH, HELLAM TOWNSHIP AND THE SURROUNDING COMMUNITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE RECREATIONAL ACTIVITIES TO THE RESIDENTS OF HALLAM BOROUGH, HELLAM TOWNSHIP AND THE SURROUNDING COMMUNITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 14330 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 14330 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 10053 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 8212 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 14330 |
| IRS990EZ/TotalRevenueAmt | 0 | 10053 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GovernmentalUnitInd | 0 | X |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 14330 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | CARNIVAL |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 24383 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 10053 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 14330 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 14330 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 182 INSURANCE 3,018 NON-INVESTMENT DEPRECIATION 965 TOTAL 4,165 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INFIELD FLOAT MACHINE 0 700 LESS ACCUMULATED DEPRECIATION 0 700 BARN 0 18,450 LESS ACCUMULATED DEPRECIATION 0 9,249 BALL FIELD FENCE 0 6,040 LESS ACCUMULATED DEPRECIATION 0 6,040 GLASS DOOR FRIDGE MERCH 0 2,519 LESS ACCUMULATED DEPRECIATION 0 2,519 GRAND STAND ROOF 0 7,965 LESS ACCUMULATED DEPRECIATION 0 2,340 TRAILER RENOVATION 0 3,903 LESS ACCUMULATED DEPRECIATION 0 3,903 TRACTOR 0 5,119 LESS ACCUMULATED DEPRECIATION 0 5,119 MAINTENANCE EQUIPMENT 18,281 0 LESS ACCUMULATED DEPRECIATION -17,993 0 TOTAL 288 14,826 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROVIDE RECREATIONAL ACTIVITIES TO THE RESIDENTS OF HALLAM BOROUGH, HELLAM TOWNSHIP AND THE SURROUNDING COMMUNITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK POTOSKY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7175773087 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HELLAM AREA RECREATION COMMISSION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HELL |
| ReturnHeader/Filer/EIN | 0 | 050526248 |
| ReturnHeader/Filer/PhoneNum | 0 | 7175773087 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 22163 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17406 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 260018697 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRENNER ACCOUNTING SVC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 432 HELLAM ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WRIGHTSVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 173681138 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7172521315 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SHEENA E LEHMAN EA |
| ReturnHeader/ReturnTs | 0 | 2025-07-08T11:39:56-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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