Civic Intelligence

Hammond Park Recreation Inc

EIN 52-0857595 • 501(c)4 • Simpsonville, MD

Profile

Community Swimming Facility

PO Box 84Simpsonville, MD 21150

www.swimhammond.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.50x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

22nd percentile

-9.6%

Higher net margin than 22% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

33rd percentile

-1.1%

Faster asset growth than 33% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

37th percentile

0.9%

Faster revenue growth than 37% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$877,108

Down $9,563 (-1.1%) from 2022

Liabilities

Down

$193,780

Down $268,240 (-58%) from 2022

Net Assets

Up

$683,328

Up $258,677 (+61%) from 2022

Revenue

Up

$384,995

Up $3,266 (+0.9%) from 2022

Expenses

Up

$421,803

Up $120,234 (+40%) from 2022

Net Income

Down

-$36,808

Down $116,968 (-146%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $509,651Liabilities 2012: $422,121Net Assets 2012: $87,5302012Assets 2013: $494,107Liabilities 2013: $409,300Net Assets 2013: $84,8072013Assets 2014: $473,849Liabilities 2014: $393,501Net Assets 2014: $80,3482014Assets 2015: $471,584Liabilities 2015: $381,117Net Assets 2015: $90,4672015Assets 2016: $437,182Liabilities 2016: $367,555Net Assets 2016: $69,6272016Assets 2017: $434,722Liabilities 2017: $358,689Net Assets 2017: $76,0332017Assets 2018: $461,199Liabilities 2018: $343,407Net Assets 2018: $117,7922018Assets 2019: $507,628Liabilities 2019: $334,773Net Assets 2019: $172,8552019Assets 2020: $570,599Liabilities 2020: $324,271Net Assets 2020: $246,3282020Assets 2021: $675,592Liabilities 2021: $331,101Net Assets 2021: $344,4912021Assets 2022: $886,671Liabilities 2022: $462,020Net Assets 2022: $424,6512022Assets 2023: $877,108Liabilities 2023: $193,780Net Assets 2023: $683,3282023

Highlighted filing

2023

Assets$877,108
Liabilities$193,780
Net Assets$683,328

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $177,344Expenses 2012: $185,282Net Income 2012: -$7,9382012Revenue 2013: $194,427Expenses 2013: $193,876Net Income 2013: $5512013Revenue 2014: $197,215Expenses 2014: $201,676Net Income 2014: -$4,4612014Revenue 2015: $204,237Expenses 2015: $194,118Net Income 2015: $10,1192015Revenue 2016: $218,318Expenses 2016: $239,688Net Income 2016: -$21,3702016Revenue 2017: $238,296Expenses 2017: $231,890Net Income 2017: $6,4062017Revenue 2018: $281,960Expenses 2018: $221,792Net Income 2018: $60,1682018Revenue 2019: $293,521Expenses 2019: $238,458Net Income 2019: $55,0632019Revenue 2020: $171,356Expenses 2020: $139,976Net Income 2020: $31,3802020Revenue 2021: $354,256Expenses 2021: $256,093Net Income 2021: $98,1632021Revenue 2022: $381,729Expenses 2022: $301,569Net Income 2022: $80,1602022Revenue 2023: $384,995Expenses 2023: $421,803Net Income 2023: -$36,8082023

Highlighted filing

2023

Revenue$384,995
Expenses$421,803
Net Income-$36,808

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$384,995
Mission and Program Overview

Mission

Community Swimming Facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$424,651$683,328▲ $258,677
Cash and Non-Interest-Bearing Accounts$516,703$479,895▼ $36,808
Land, Buildings, and Equipment, Net$369,438$396,683▲ $27,245
Accounts Receivable$530$530→ $0
Total Assets$886,671$877,108▼ $9,563
Liabilities
Mortgage Notes Payable Secured by Investment Property$339,876$193,780▼ $146,096
Unsecured Notes Loans Payable$122,144--
Total Liabilities$462,020$193,780▼ $268,240
Net Assets / Fund Balance
Total Net Assets Fund Balance$424,651$683,328▲ $258,677
Total Liabilities and Net Assets / Fund Balance$886,671$877,108▼ $9,563

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$334,108$378,293$712,401
Equipment$53,904$17,164$71,068
Other Land Buildings$8,384-$8,384
Leasehold Improvements$287$5,742$6,029
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kerri UkstinsPresident
Jennifer FribushVice President Administration
Andy FitzgibbonVice President of Operations
Rich PoracDirector
Ricardo HernandezDirector of Facilities
Sarah KromDirector of Membership
Matt PfeiferDirector of Pool Grounds
Aaron NelsonDirector of Swim Team
Christina NelsonDirector of Swim Team
Donna CookSocial Director
Carey WhiteSecretary
Brian UpdegraffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$384,995
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-36,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$284,711
Salaries, Compensation, and Employee Benefits$137,092
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$127,349--$127,349
All Other Expenses$34,490--$34,490
Depreciation Depletion$21,255--$21,255
Other Expenses$15,418--$15,418
Interest$13,868--$13,868
Office Expenses-$12,254-$12,254
Payroll Taxes$9,743--$9,743
Fees for Services Accounting-$700-$700
Total Functional Expenses$408,849$12,954$0$421,803
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

No review was or will be conducted

Form 990 availability to public Part VI line 18

No documents available to the public

Governing documents etc available to public Part VI line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Hammond Park Recreation Inc
EIN
52-0857595
Address
PO Box 84, Simpsonville, MD 21150

Signing Officer

Name
Kerri Ukstins
Title
President
Phone
3017251300
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
45
Volunteers
12

Preparer

Firm
Larsson Tax & Accounting Services
Address
7508 Indian Pipe Court, Columbia, MD 21046
Preparer
Jenny Larsson
Phone
4439567785
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Food = $8996Utilities = (Electric/Gas/Water/Sewer/Trash = $19157Uniforms = $3391

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director of Facilities
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jenny Larsson
ReturnHeader/ReturnTs02024-11-14T21:39:38-05:00
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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