Civic Intelligence

Memorial Recreation Center Inc

EIN 25-6057352 • 501(c)3 • Smethport, PA

Profile

Operate seasonal swimming pool

PO Box 1503Smethport, PA 16749
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

80th percentile

28%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

83rd percentile

44%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$107,007

Up $13,756 (+15%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$107,007

Up $13,756 (+15%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin80th percentile

Revenue

Down

$49,448

Down $4,750 (-8.8%) from 2023

Expenses

Down

$35,700

Down $339 (-0.9%) from 2023

Net Income

Down

$13,748

Down $4,411 (-24%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2016: $32,643Liabilities 2016: $0Net Assets 2016: $32,6432016Assets 2017: $78,568Liabilities 2017: $0Net Assets 2017: $78,5682017Assets 2018: $81,783Liabilities 2018: $0Net Assets 2018: $81,7832018Assets 2019: $83,039Liabilities 2019: $0Net Assets 2019: $83,0392019Assets 2020: $74,307Liabilities 2020: $122Net Assets 2020: $74,1852020Assets 2021: $81,514Liabilities 2021: $0Net Assets 2021: $81,5142021Assets 2022: $75,092Liabilities 2022: $0Net Assets 2022: $75,0922022Assets 2023: $93,251Liabilities 2023: $0Net Assets 2023: $93,2512023Assets 2024: $107,007Liabilities 2024: $0Net Assets 2024: $107,0072024

Highlighted filing

2024

Assets$107,007
Liabilities$0
Net Assets$107,007
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2016: $30,771Expenses 2016: $17,927Net Income 2016: $12,8442016Revenue 2017: $50,894Expenses 2017: $20,798Net Income 2017: $30,0962017Revenue 2018: $25,815Expenses 2018: $22,600Net Income 2018: $3,2152018Revenue 2019: $30,536Expenses 2019: $29,280Net Income 2019: $1,2562019Revenue 2020: $18,328Expenses 2020: $27,182Net Income 2020: -$8,8542020Revenue 2021: $30,292Expenses 2021: $22,948Net Income 2021: $7,3442021Revenue 2022: $23,717Expenses 2022: $30,139Net Income 2022: -$6,4222022Revenue 2023: $54,198Expenses 2023: $36,039Net Income 2023: $18,1592023Revenue 2024: $49,448Expenses 2024: $35,700Net Income 2024: $13,7482024

Highlighted filing

2024

Revenue$49,448
Expenses$35,700
Net Income$13,748
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$107,007
Liabilities
$0
Net assets
$107,007
Revenue
$49,448
Expenses
$35,700
Net income
$13,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.49$0.36$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.00$0.93$0.54$0.36$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.24$0.30$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$0.30$0.23$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$0.18$0.27$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.31$0.29$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.26$0.23$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.79$0.51$0.21$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$0.31$0.18$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$52,174
Mission and Program Overview

Mission

Operate seasonal swimming pool

Program Services

DescriptionGrantsExpenses
DAILY SWIMMING AVAILABILITY INCLUDING LESSONS AND WATER AEROBICS-$35,849
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS E BALLAsst Treasurer-$0--
PAMELA FERMANPresident-$0--
SUSAN WERTZTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Memorial Recreation Center Inc
EIN
25-6057352
In Care Of
% THOMAS E BALL
Phone
8148872041
Address
PO BOX 1503, SMETHPORT, PA 16749

Signing Officer

Name
Thomas E Ball
Title
Asst Treasurer
Phone
8148872041
Signed
2025-05-15
Discuss with paid preparer
No

Preparer

Firm
Thomas E Ball Ea
Address
PO BOX 1503, Smethport, PA 16749
Preparer
Thomas E Ball
Phone
8148872041
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 1,957CHEMICALS 4,302SUPPLIES 1,512WATER TESTING 460CODE INSPECTION 400POSTAGE 118MISCELLANEOUS 297”

Other changes in net assets or fund balances Part I line 20

“Description AmountPRIOR PERIOD ADJ 8”

Raw XML Appendix143 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0THOMAS E BALL
IRS990EZ/BooksInCareOfDetail/PhoneNum08148872041
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0605 W MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SMETHPORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd016749
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt037277
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052991
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019250
IRS990EZ/CostOfGoodsSoldAmt01268
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013748
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt093251
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0107007
IRS990EZ/FundraisingGrossIncomeAmt013473
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01707
IRS990EZ/GrossReceiptsAmt052174
IRS990EZ/GrossSalesOfInventoryAmt02975
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt011
IRS990EZ/LandAndBuildingsGrp/BOYAmt055974
IRS990EZ/LandAndBuildingsGrp/EOYAmt054016
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt093251
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0107007
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt093251
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0107007
IRS990EZ/OccupancyRentUtltsAndMaintAmt08730
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS E BALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PAMELA FERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUSAN WERTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ASST TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt08
IRS990EZ/OtherExpensesTotalAmt09046
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE SEASONAL SWIMMING POOL
IRS990EZ/ProgramServiceRevenueAmt016465
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DAILY SWIMMING AVAILABILITY INCLUDING LESSONS AND WATER AEROBICS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035849
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt017924
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt01458
IRS990EZ/SpecialEventsNetIncomeLossAmt012015
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035700
IRS990EZ/TotalProgramServiceExpensesAmt035849
IRS990EZ/TotalRevenueAmt049448
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037860
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt043883
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt017085
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt015695
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt016683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0131206
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94370
IRS990ScheduleA/PublicSupportPY170Pct00.93890
IRS990ScheduleA/PublicSupportTotal170Amt0123830
IRS990ScheduleA/SubstantialContributorsTotAmt07376
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037860
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt043883
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt017085
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt015695
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt016683
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0131206
IRS990ScheduleA/TotalSupportAmt0131224
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 1,957CHEMICALS 4,302SUPPLIES 1,512WATER TESTING 460CODE INSPECTION 400POSTAGE 118MISCELLANEOUS 297
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountPRIOR PERIOD ADJ 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS E BALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASST TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08148872041
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MEMORIAL RECREATION CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0MEMO
ReturnHeader/Filer/EIN0256057352
ReturnHeader/Filer/InCareOfNm0% THOMAS E BALL
ReturnHeader/Filer/PhoneNum08148872041
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1503
ReturnHeader/Filer/USAddress/CityNm0SMETHPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016749
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251786818
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS E BALL EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1503
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Smethport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016749
ReturnHeader/PreparerPersonGrp/PhoneNum08148872041
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS E BALL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T13:39:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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