Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Freeland Athletic Association
EIN 38-2628676 • 501(c)3 • Freeland, MI
Profile
To promote the welfare of the athlete and youth in the home, school, and community; to raise funds for athletic equipment and facilities;to sponsor functions that will give recognition to athletes, coaches, school, home and community; to promote community involvment and support in the athletic program; to bring into closer relationship, the home and the school, that parents and coaches may cooperate intelligently in the well being of the child; to develop between educators and the general public such united efforts as will secure for every athlete, the highest advantages in physical, mental and social education.
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
13th percentile
Higher net margin than 13% 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
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$238,254
Down $61,795 (-21%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$238,254
Down $61,795 (-21%) from 2023
Revenue
Down$112,473
Down $12,119 (-9.7%) from 2023
Expenses
Up$174,268
Up $56,324 (+48%) from 2023
Net Income
Down-$61,795
Down $68,443 (-1030%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $238,254
- Liabilities
- -
- Net assets
- $238,254
- Revenue
- $112,473
- Expenses
- $174,268
- Net income
- -$61,795
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $112,473
Mission and Program Overview
Mission
To promote the welfare of the athletes and youth in the home, school, and community; to raise funds for athletic equipment and facilities; to sponsor functions that will give recognition to athletes, coaches, school, home, and community; to promote community involvement and support in the athletic program; to bring into closer relationship, the home and the school, that parents and coaches may cooperate intelligently in the well-being of the child; to develop between educators and the general public such united efforts as well secure for every athlete, the highest advantages in physical, mental, and social education.
To promote the welfare of the athlete and youth in the home, school, and community; to raise funds for athletic equipment and facilities;to sponsor functions that will give recognition to athletes, coaches, school, home and community; to promote community involvment and support in the athletic program; to bring into closer relationship, the home and the school, that parents and coaches may cooperate intelligently in the well being of the child; to develop between educators and the general public such united efforts as will secure for every athlete, the highest advantages in physical, mental and social education.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE THE WELFARE OF THE ATHLETE AND YOUTH IN THE HOME, SCHOOL, AND COMMUNITY; TO RAISE FUNDS FOR ATHLETIC EQUIPMENT AND FACILITIES;TO SPONSOR FUNCTIONS THAT WILL GIVE RECOGNITION TO ATHLETES, COACHES, SCHOOL, HOME AND COMMUNITY; TO PROMOTE COMMUNITY INVOLVMENT AND SUPPORT IN THE ATHLETIC PROGRAM; TO BRING INTO CLOSER RELATIONSHIP, THE HOME AND THE SCHOOL, THAT PARENTS AND COACHES MAY COOPERATE INTELLIGENTLY IN THE WELL BEING OF THE CHILD; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR EVERY ATHLETE, THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL AND SOCIAL EDUCATION. | - | $174,268 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HOWARD DEAL | President | - | $0 | - | - |
| AMY HEMGESBERG | Vice Preside | - | $0 | - | - |
| ANGIE RENO | Secretary | - | $0 | - | - |
| LINDA VARNUM | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Freeland Athletic Association
- EIN
- 38-2628676
- Phone
- 9899921029
- Address
- PO BOX 451, FREELAND, MI 48623
Signing Officer
- Name
- Linda Varnum
- Title
- Treasurer
- Phone
- 9899921029
- Signed
- 2025-11-15
Preparer
- Firm
- Heritage Accounting Pc
- Address
- 4344 STATE STREET, SAGINAW, MI 48603
- Preparer
- Linda J Varnum
- Phone
- 9897929171
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Football golf outing 35,991 50/50 15,893 wrestling euchre party 15,107 raffle 7,900 total 74,891”
Form 990-ez, Part I, Line 16
“Expenses cost of sales 53,714 program expenses 120,554 total 174,268”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 0 7,006 total 0 7,006”
Form 990-ez, Part III
“To promote the welfare of the athlete and youth in the home, school, and community; to raise funds for athletic equipment and facilities;to sponsor functions that will give recognition to athletes, coaches, school, home and community; to promote community involvment and support in the athletic program; to bring into closer relationship, the home and the school, that parents and coaches may cooperate intelligently in the well being of the child; to develop between educators and the general public such united efforts as will secure for every athlete, the highest advantages in physical, mental and social education.”
Form 990-ez, Part III, Line 28
“To promote the welfare of the athlete and youth in the home, school, and community; to raise funds for athletic equipment and facilities;to sponsor functions that will give recognition to athletes, coaches, school, home and community; to promote community involvment and support in the athletic program; to bring into closer relationship, the home and the school, that parents and coaches may cooperate intelligently in the well being of the child; to develop between educators and the general public such united efforts as will secure for every athlete, the highest advantages in physical, mental and social education.”
Raw XML Appendix142 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9899921029 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 451 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 9177 BROOK HOLLOW LN |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FREELAND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48623 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 300049 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 231248 |
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| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -61795 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 238254 |
| IRS990EZ/GrossReceiptsAmt | 0 | 112473 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 61 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 300049 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 238254 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 300049 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HOWARD DEAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | AMY HEMGESBERG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ANGIE RENO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LINDA VARNUM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7006 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 174268 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 74891 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE WELFARE OF THE ATHLETE AND YOUTH IN THE HOME, SCHOOL, AND COMMUNITY; TO RAISE FUNDS FOR ATHLETIC EQUIPMENT AND FACILITIES;TO SPONSOR FUNCTIONS THAT WILL GIVE RECOGNITION TO ATHLETES, COACHES, SCHOOL, HOME AND COMMUNITY; TO PROMOTE COMMUNITY INVOLVMENT AND SUPPORT IN THE ATHLETIC PROGRAM; TO BRING INTO CLOSER RELATIONSHIP, THE HOME AND THE SCHOOL, THAT PARENTS AND COACHES MAY COOPERATE INTELLIGENTLY IN THE WELL BEING OF THE CHILD; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR EVERY ATHLETE, THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL AND SOCIAL EDUCATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 36143 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE THE WELFARE OF THE ATHLETE AND YOUTH IN THE HOME, SCHOOL, AND COMMUNITY; TO RAISE FUNDS FOR ATHLETIC EQUIPMENT AND FACILITIES;TO SPONSOR FUNCTIONS THAT WILL GIVE RECOGNITION TO ATHLETES, COACHES, SCHOOL, HOME AND COMMUNITY; TO PROMOTE COMMUNITY INVOLVMENT AND SUPPORT IN THE ATHLETIC PROGRAM; TO BRING INTO CLOSER RELATIONSHIP, THE HOME AND THE SCHOOL, THAT PARENTS AND COACHES MAY COOPERATE INTELLIGENTLY IN THE WELL BEING OF THE CHILD; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR EVERY ATHLETE, THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL AND SOCIAL EDUCATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 174268 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 174268 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 174268 |
| IRS990EZ/TotalRevenueAmt | 0 | 112473 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1378 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6418 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43172 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 71453 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50792 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 173213 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 111095 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 39469 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 150564 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 323777 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 112473 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 45887 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43172 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 71453 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50792 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 323777 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 112473 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 45887 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 43172 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 71453 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50792 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 323777 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOOTBALL GOLF OUTING 35,991 50/50 15,893 WRESTLING EUCHRE PARTY 15,107 RAFFLE 7,900 TOTAL 74,891 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES COST OF SALES 53,714 PROGRAM EXPENSES 120,554 TOTAL 174,268 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPAID EXPENSES AND DEFERRED CHARGES 0 7,006 TOTAL 0 7,006 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE THE WELFARE OF THE ATHLETE AND YOUTH IN THE HOME, SCHOOL, AND COMMUNITY; TO RAISE FUNDS FOR ATHLETIC EQUIPMENT AND FACILITIES;TO SPONSOR FUNCTIONS THAT WILL GIVE RECOGNITION TO ATHLETES, COACHES, SCHOOL, HOME AND COMMUNITY; TO PROMOTE COMMUNITY INVOLVMENT AND SUPPORT IN THE ATHLETIC PROGRAM; TO BRING INTO CLOSER RELATIONSHIP, THE HOME AND THE SCHOOL, THAT PARENTS AND COACHES MAY COOPERATE INTELLIGENTLY IN THE WELL BEING OF THE CHILD; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR EVERY ATHLETE, THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL AND SOCIAL EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROMOTE THE WELFARE OF THE ATHLETE AND YOUTH IN THE HOME, SCHOOL, AND COMMUNITY; TO RAISE FUNDS FOR ATHLETIC EQUIPMENT AND FACILITIES;TO SPONSOR FUNCTIONS THAT WILL GIVE RECOGNITION TO ATHLETES, COACHES, SCHOOL, HOME AND COMMUNITY; TO PROMOTE COMMUNITY INVOLVMENT AND SUPPORT IN THE ATHLETIC PROGRAM; TO BRING INTO CLOSER RELATIONSHIP, THE HOME AND THE SCHOOL, THAT PARENTS AND COACHES MAY COOPERATE INTELLIGENTLY IN THE WELL BEING OF THE CHILD; TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS AS WILL SECURE FOR EVERY ATHLETE, THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL AND SOCIAL EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LINDA VARNUM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9899921029 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FREELAND ATHLETIC ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 382628676 |
| ReturnHeader/Filer/PhoneNum | 0 | 9899921029 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 451 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FREELAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48623 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383635877 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HERITAGE ACCOUNTING PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4344 STATE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAGINAW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48603 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9897929171 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LINDA J VARNUM |
| ReturnHeader/ReturnTs | 0 | 2025-11-16T15:52:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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