Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Hart Area Recreation Club
EIN 46-3405991 • 501(c)3 • Hart, MI
Profile
To offer the youth of the hart area a safe, fun environment to learn and develop athletic skills while promoting good sportsmanship, respect and strong work ethic.
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
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$47,765
Up $24,909 (+109%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$47,765
Up $25,385 (+113%) from 2023
Revenue
Up$84,635
Up $13,651 (+19%) from 2023
Expenses
Up$59,251
Up $6,489 (+12%) from 2023
Net Income
Up$25,384
Up $7,162 (+39%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $47,765
- Liabilities
- -
- Net assets
- $47,765
- Revenue
- $84,635
- Expenses
- $59,251
- Net income
- $25,384
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $84,635
Mission and Program Overview
Mission
To offer the youth of the hart area a safe, fun environment to learn and develop athletic skills while promoting good sportsmanship, respect and strong work ethic.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TEACH AND DEVELOP BASKETBALL, FOOTBALL, SOCCER, AND SUMMERBALL SKILLS. | - | $42,241 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TIM HERTZLER | Vice Chairpe | - | $0 | - | - |
| JILL TANIS | Secretary | - | $0 | - | - |
| ADAM SINCLAIR | Member | - | $0 | - | - |
| MATTHEW FITCH | Member | - | $0 | - | - |
| ROB SPLANE | Treasurer | - | $0 | - | - |
| VICTORIA GUTTIEREZ | Board Chairp | - | $0 | - | - |
| LAURIE ROSE | Member | - | $0 | - | - |
| JOANNE HAMBRIGHT | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Hart Area Recreation Club
- EIN
- 46-3405991
- Phone
- 2318732511
- Address
- PO BOX 131, HART, MI 49420
Signing Officer
- Name
- Tim Hertzler
- Title
- Vice Chairperson
- Phone
- 2318732511
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Preparer
- Firm
- H&s Companies Pc
- Address
- PO BOX 77, REED CITY, MI 49677
- Preparer
- Corinna Hervey
- Phone
- 6169569016
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“OTHER 2,250 TOTAL 2,250”
Form 990-ez, Part I, Line 16
“Expenses other office supplies 108 basketball 271 cheer 271 football 271 soccer 271 summerball 271 cc fees 955 uniforms 8,834 travel 6,746 small equipment 5,986 field maintenance 7,168 restrooms 2,902 miscellaneous 1,402 non-investment depreciation 54 total 35,510”
Form 990-ez, Part II, Line 24
“Accounts receivable 9,059 12,204 prepaid expenses and deferred charges 0 25 9,433 9,433 less accumulated depreciation 9,378 9,433 total 9,114 12,229”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 475 0”
Form 990-ez, Part III
“To offer the youth of the hart area a safe, fun environment to learn and develop athletic skills while promoting good sportsmanship, respect and strong work ethic.”
Raw XML Appendix151 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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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HART |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 47765 |
| IRS990EZ/GrossReceiptsAmt | 0 | 84635 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 47765 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TIM HERTZLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JILL TANIS |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MATTHEW FITCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROB SPLANE |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOANNE HAMBRIGHT |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD CHAIRP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9114 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12229 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35510 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2250 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OFFER THE YOUTH OF THE HART AREA A SAFE, FUN ENVIRONMENT TO LEARN AND DEVELOP ATHLETIC SKILLS WHILE PROMOTING GOOD SPORTSMANSHIP, RESPECT AND STRONG WORK ETHIC. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 122 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 82385 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TEACH AND DEVELOP BASKETBALL, FOOTBALL, SOCCER, AND SUMMERBALL SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 42241 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 475 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 59251 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 42241 |
| IRS990EZ/TotalRevenueAmt | 0 | 84635 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.HARTREC.COM |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 84635 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 70984 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 41738 |
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| 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 | 197357 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 84635 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 70984 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41738 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 197357 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 84635 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 70984 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 41738 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 197357 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER 2,250 TOTAL 2,250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OTHER OFFICE SUPPLIES 108 BASKETBALL 271 CHEER 271 FOOTBALL 271 SOCCER 271 SUMMERBALL 271 CC FEES 955 UNIFORMS 8,834 TRAVEL 6,746 SMALL EQUIPMENT 5,986 FIELD MAINTENANCE 7,168 RESTROOMS 2,902 MISCELLANEOUS 1,402 NON-INVESTMENT DEPRECIATION 54 TOTAL 35,510 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 9,059 12,204 PREPAID EXPENSES AND DEFERRED CHARGES 0 25 9,433 9,433 LESS ACCUMULATED DEPRECIATION 9,378 9,433 TOTAL 9,114 12,229 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 475 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO OFFER THE YOUTH OF THE HART AREA A SAFE, FUN ENVIRONMENT TO LEARN AND DEVELOP ATHLETIC SKILLS WHILE PROMOTING GOOD SPORTSMANSHIP, RESPECT AND STRONG WORK ETHIC. |
| 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 II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIM HERTZLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE CHAIRPERSON |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2318732511 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HART AREA RECREATION CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HART |
| ReturnHeader/Filer/EIN | 0 | 463405991 |
| ReturnHeader/Filer/PhoneNum | 0 | 2318732511 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 131 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HART |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49420 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382563599 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | H&S COMPANIES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 77 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | REED CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49677 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6169569016 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CORINNA HERVEY |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T09:45:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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