Civic Intelligence

Harlem Community Center

EIN 36-2706406 • 501(c)3 • Machesney Park, IL

Profile

Harlem community center is a not-for-profit corporation created for the purpose of promoting individual growth, family life, and community service by providing recreational, educational, and human service opportunities for persons living in the loves park/machesney park community and its surrounding area.

900 Roosevelt RoadMachesney Park, IL 61115

www.harlemcommunity.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.21x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.30x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

89th percentile

52%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

50%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

88th percentile

58%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$12,212,673

Up $6,547,822 (+116%) from 2023

Liabilities

Up

$2,574,553

Up $1,947,293 (+310%) from 2023

Net Assets

Up

$9,638,120

Up $4,600,529 (+91%) from 2023

Revenue

Up

$8,659,503

Up $4,593,246 (+113%) from 2023

Expenses

Up

$4,197,923

Up $748,926 (+22%) from 2023

Net Income

Up

$4,461,580

Up $3,844,320 (+623%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $967,773Liabilities 2010: $412,145Net Assets 2010: $555,6282010Assets 2011: $936,107Liabilities 2011: $366,043Net Assets 2011: $570,0642011Assets 2012: $883,940Liabilities 2012: $220,297Net Assets 2012: $663,6432012Assets 2013: $3,259,952Liabilities 2013: $502,363Net Assets 2013: $2,757,5892013Assets 2014: $6,257,029Liabilities 2014: $1,652,960Net Assets 2014: $4,604,0692014Assets 2015: $5,268,408Liabilities 2015: $697,006Net Assets 2015: $4,571,4022015Assets 2016: $6,070,135Liabilities 2016: $1,719,087Net Assets 2016: $4,351,0482016Assets 2017: $5,778,676Liabilities 2017: $1,667,442Net Assets 2017: $4,111,2342017Assets 2018: $5,537,977Liabilities 2018: $1,516,567Net Assets 2018: $4,021,4102018Assets 2019: $5,251,314Liabilities 2019: $1,487,162Net Assets 2019: $3,764,1522019Assets 2020: $5,122,127Liabilities 2020: $1,482,543Net Assets 2020: $3,639,5842020Assets 2021: $5,194,009Liabilities 2021: $984,207Net Assets 2021: $4,209,8022021Assets 2022: $5,429,039Liabilities 2022: $1,014,545Net Assets 2022: $4,414,4942022Assets 2023: $5,664,851Liabilities 2023: $627,260Net Assets 2023: $5,037,5912023Assets 2024: $12,212,673Liabilities 2024: $2,574,553Net Assets 2024: $9,638,1202024

Highlighted filing

2024

Assets$12,212,673
Liabilities$2,574,553
Net Assets$9,638,120

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,174,4842010Expenses 2011: $1,255,8952011Expenses 2012: $1,271,8262012Expenses 2013: $1,318,4032013Revenue 2014: $3,476,357Expenses 2014: $1,633,422Net Income 2014: $1,842,9352014Revenue 2015: $2,017,838Expenses 2015: $2,046,198Net Income 2015: -$28,3602015Revenue 2016: $2,188,567Expenses 2016: $2,411,262Net Income 2016: -$222,6952016Revenue 2017: $2,418,885Expenses 2017: $2,661,817Net Income 2017: -$242,9322017Revenue 2018: $2,667,353Expenses 2018: $2,756,007Net Income 2018: -$88,6542018Revenue 2019: $2,644,970Expenses 2019: $2,898,962Net Income 2019: -$253,9922019Revenue 2020: $2,426,230Expenses 2020: $2,551,193Net Income 2020: -$124,9632020Revenue 2021: $2,944,089Expenses 2021: $2,376,153Net Income 2021: $567,9362021Revenue 2022: $3,451,839Expenses 2022: $3,211,930Net Income 2022: $239,9092022Revenue 2023: $4,066,257Expenses 2023: $3,448,997Net Income 2023: $617,2602023Revenue 2024: $8,659,503Expenses 2024: $4,197,923Net Income 2024: $4,461,5802024

Highlighted filing

2024

Revenue$8,659,503
Expenses$4,197,923
Net Income$4,461,580

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.2$2.57$9.64$8.66$4.20$4.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.66$0.63$5.04$4.07$3.45$0.62
2022Detailed filing. Detailed filing data is available for this year.$5.43$1.01$4.41$3.45$3.21$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.98$4.21$2.94$2.38$0.57
2020Detailed filing. Detailed filing data is available for this year.$5.12$1.48$3.64$2.43$2.55$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$1.49$3.76$2.64$2.90$0.25
2018Detailed filing. Detailed filing data is available for this year.$5.54$1.52$4.02$2.67$2.76$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.78$1.67$4.11$2.42$2.66$0.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$1.72$4.35$2.19$2.41$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.27$0.70$4.57$2.02$2.05$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.26$1.65$4.60$3.48$1.63$1.84
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.50$2.76$1.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.22$0.66$1.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.37$0.57$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.41$0.56$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 12, 2025
Return Version
2023v6.0
Gross Receipts
$8,726,921
Mission and Program Overview

Mission

Harlem community center is a not-for-profit corporation created for the purpose of promoting individual growth, family life, and community service by providing recreational, educational, and human service opportunities for persons living in the loves park/machesney park community and its surrounding area.

Hcc promotes a strong community by offering a broad range of programs which support the educational, social, and recreational needs of families and individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,382,041$10,087,639▲ $5,705,598
Savings and Temporary Cash Investments$768,267$1,271,333▲ $503,066
Accounts Receivable$189,089$668,891▲ $479,802
Investments in Publicly Traded Securities$116,823$140,082▲ $23,259
Cash and Non-Interest-Bearing Accounts$206,487$39,823▼ $166,664
Inventories for Sale or Use$2,144$4,905▲ $2,761
Total Assets$5,664,851$12,212,673▲ $6,547,822
Liabilities
Mortgage Notes Payable Secured by Investment Property$515,826$2,251,333▲ $1,735,507
Accounts Payable and Accrued Expenses$111,434$323,220▲ $211,786
Other Liabilities-$0-
Total Liabilities$627,260$2,574,553▲ $1,947,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,737,591$9,217,673▲ $4,480,082
Net Assets With Donor Restrictions$300,000$420,447▲ $120,447
Total Net Assets Fund Balance$5,037,591$9,638,120▲ $4,600,529
Total Liabilities and Net Assets / Fund Balance$5,664,851$12,212,673▲ $6,547,822

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,596,725$1,621,209$11,217,934
Leasehold Improvements$302,911$1,152,624$1,455,535
Equipment$60,231$195,958$256,189
Land$127,772-$127,772
Other Land Buildings$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$300,000$0▲ $61,092$59,801$300,000
2022$300,000$0▲ $11,459$10,298$300,000
2021$300,000$0▲ $27,351$29,284$300,000
2020$300,000$0▲ $4,468$3,979$300,000
2019$300,000$0▲ $5,309$4,651$300,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shannon ScheffelExecutive DirectorFT$115,674$3,600$119,274

Board Members and Trustees

NameTitle
Jason BlumePresident
Mark SorentinoBoard Member
Nathan BrookBoard Member
Robin ChandlerBoard Member
Elise CadiganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,048,620
Program Service Revenue
$839,869
Investment Income
$633,323
Other Revenue
$137,691
All Other Contributions
$442,978
Change in Net Assets
$4,461,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,658,212
Revenue Not Reported on Financial Statements
$1,291
Revenue Not Reported on Form 990
$23,155
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$8,681,367
Total Revenue per Form 990
$8,659,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,919,734
Other Expenses$1,278,189
Total Fundraising Expense$28,759
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,947,888$367,174$15,411$2,330,473
Other Employee Benefits$273,648$6,094$7,880$287,622
Occupancy$260,325$6,691$628$267,644
Depreciation Depletion$184,338$4,738$444$189,520
Payroll Taxes$164,423$10,552-$174,975
Office Expenses$108,376$19,165$3,394$130,935
Current Officers, Directors, Trustees, and Key Employees$96,684$18,225$765$115,674
Insurance$98,583$2,534$237$101,354
Interest-$60,057-$60,057
Fees for Services Other$43,701--$43,701
Fees for Services Accounting-$37,629-$37,629
Other Expenses$31,160$0$0$31,160
Travel$13,572$9,048-$22,620
Advertising$18,544$976-$19,520
Pension Plan Contributions$10,990--$10,990
Total Functional Expenses$3,626,281$542,883$28,759$4,197,923

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,213,903
Expenses per Audited Statements$4,197,923
Total Expenses per Form 990$4,197,923
Expenses Not Reported on Form 990$15,980
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$145,044
Fundraising Direct Expenses$53,869
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Grand Ball$145,044$145,044$53,869$91,175
Total Events$145,044$145,044$53,869$91,175
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 was not presented to the board & finance committe prior to filing due to board not meeting every month.

Form 990, Part VI, Section B, Line 12C

The conflict-of-interest policy is presented to the board of directors annually. Each director must complete, sign, and date the conflict-of-interest document. Any potential conflicts of interest are reviewed by the board and executive director and addressed.

Form 990, Part VI, Section C, Line 19

Copies of the governing documents, conflict-of-interest policy, and financial statements along with the 990 and application for tax

Filing and Contact Details

Filer

Filer Name
Harlem Community Center
EIN
36-2706406
Phone
8156335817
Address
900 ROOSEVELT ROAD, MACHESNEY PARK, IL 61115

Signing Officer

Name
Shannon Scheffel
Title
Executive Director
Phone
8156335817
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Scheffel
Formed
1957
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
108
Volunteers
5

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment assets are used to provide additional source of support for the organization's activities and capital asset purchases.

Schedule D, Part X, Line 2

The organization is a not-for-profit organization exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. The organization accounts for income taxes in accordance with fasb asc 740, income taxes. Fasb asc 740 provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise's financial statements and requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The organization recorded no liabilities for uncertain tax positions or unrecognized tax benefits. The organization's federal and state returns remain open to examination by taxing authorities through their statutory periods.

Raw XML AppendixShowing 400 of 589 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
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IRS990/ActivityOrMissionDesc0HCC PROMOTES A STRONG COMMUNITY BY OFFERING A BROAD RANGE OF PROGRAMS WHICH SUPPORT THE EDUCATIONAL, SOCIAL, AND RECREATIONAL NEEDS OF FAMILIES AND INDIVIDUALS.
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IRS990/Desc0DAYCARE - IN OCTOBER 2007, HCC OPENED THE HAND-N-HAND CHILD CARE CENTER. HAND-N-HAND IS A LICENSED CHILD CARE FACILITY THAT PROVIDES FULL-TIME CARE FOR CHILDREN AGES 6 WEEKS THROUGH PRESCHOOL. HAND-N-HAND IS OPEN MONDAY THROUGH FRIDAY 6:15 AM - 5:45 PM. THE FEES ARE COMPETITIVE WITH OTHER CHILD CARE CENTERS IN OUR REGION. IF FAMILIES ARE UNABLE TO AFFORD CHILD CARE, HCC ACCEPTS REIMBURSEMENT FROM THE STATE OF ILLINOIS CHILD CARE SUBSIDY PROGRAM. HCC IS ALSO ENROLLED IN THE ILLINOIS STATE BOARD OF EDUCATION FOOD PROGRAM. THERE ARE APPROXIMATELY 178 CHILDREN ENROLLED AT THE CENTER AT THIS TIME. HNH IS THE ONLY CENTER-BASED PROVIDER OF INFANT CARE IN THE LOVES PARK/MACHESNEY PARK COMMUNITY. THERE ARE CURRENTLY APPROXIMATELY 300 EARLY CHILDHOOD CENTER SPACES AVAILABLE FOR THE 3000+ CHILDREN. THE COVID PANDEMIC RESULTED IN A WIDE-SPREAD IMPACT IN ALL AREAS OF HCC ORGANIZATION. PROGRAMS WERE ALTERED OR ELIMINATED. STAFF MEMBERS HAD THEIR HOURS IMPACTED DEPENDING UPON WHICH PROGRAM THEY WORK IN. NEW EMERGENCY FUNDS WERE PROVIDED AT THE LOCAL, STATE, AND FEDERAL LEVEL.
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IRS990/MissionDesc0HARLEM COMMUNITY CENTER IS A NOT-FOR-PROFIT CORPORATION CREATED FOR THE PURPOSE OF PROMOTING INDIVIDUAL GROWTH, FAMILY LIFE, AND COMMUNITY SERVICE BY PROVIDING RECREATIONAL, EDUCATIONAL, AND HUMAN SERVICE OPPORTUNITIES FOR PERSONS LIVING IN THE LOVES PARK/MACHESNEY PARK COMMUNITY AND ITS SURROUNDING AREA.
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IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES
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IRS990/OtherExpensesGrp/Desc2EDUCATION AND FIELD TRIPS
IRS990/OtherExpensesGrp/Desc3SPORTS EQUIPMENT
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IRS990/OtherExpensesGrp/FundraisingAmt10
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherExpensesGrp/TotalAmt233551
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0164423
IRS990/PayrollTaxesGrp/TotalAmt0174975
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010990
IRS990/PensionPlanContributionsGrp/TotalAmt010990
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SHANNON SCHEFFEL
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IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1RECREATIONAL FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0RECREATIONAL - HCC'S WENTLAND FAMILY SPORT COMPLEX IS LOCATED IN LOVES PARK. IT IS A 32-ACRE FACILITY CREATED TO MEET THE NEEDS FOR OPEN GREEN SPACE AND FOR BOTH PASSIVE AND ACTIVE RECREATIONAL OPPORTUNITIES. IT CURRENTLY HAS 15 BALL DIAMONDS (4-6 TOURNAMENT QUALITY), BASKETBALL COURTS, SAND VOLLEYBALL COURTS, A WALKING PATH, PROJECT PLAYWORKS (A WOODEN PLAYGROUND FACILITY) AND SKATEWORKS - THE ONLY SKATE PARK IN WINNEBAGO COUNTY. HCC'S BALL DIAMONDS ARE RENTED THROUGHOUT THE SEASON. TWO AREA HIGH SCHOOLS CALL OUR DIAMONDS THEIR "HOME" DIAMONDS AND PRACTICE AND PLAY THROUGHOUT THEIR SEASON. DURING IHSSA PLAYOFFS, HCC IS THE CHOSEN LOCATION FOR REGIONAL, SECTIONAL, AND SUPER SECTIONAL GAMES. THROUGHOUT THE SUMMER, OUR DIAMONDS ARE RENTED FOR LOCAL, STATE, REGIONAL, AND NATIONAL SOFTBALL, AND BASEBALL TOURNAMENTS. THE TOURNAMENTS ARE PRIMARILY YOUTH TOURNAMENTS. OVER 100,000 INDIVIDUALS PER YEAR VISIT THIS FACILITY. HCC'S SUMMERBALL PROGRAM INCLUDES BASEBALL AND SOFTBALL FOR YOUTH AGES 4 THROUGH 16. THIS PROGRAM HAS EXISTED AT HCC FOR 60 YEARS. LAST YEAR APPROXIMATELY 500 CHILDREN PARTICIPATED IN THE PROGRAM. HCC UTILIZES VOLUNTEERS AS COACHES, ASSISTANT COACHES, SCOREKEEPERS, AND CONCESSION HELPERS. THE PROGRAM OPERATES FROM MAY TO AUGUST.
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04066257
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IRS990/ReconcilationRevenueExpnssAmt04461580
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0723860
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01271333
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
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