Civic Intelligence

Jarrettsville Recreation Council

EIN 52-1219411 • 501(c)3 • Jarrettsville, MD

Profile

Community sports and recreational services

PO Box 184Jarrettsville, MD 21084

www.jarrettsvillerec.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

54th percentile

3.7%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

63rd percentile

6.0%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$265,418

Up $14,981 (+6.0%) from 2023

Liabilities

Up

$1,043

Up $1,043 from 2023

Net Assets

Up

$264,375

Up $13,938 (+5.6%) from 2023

Revenue

Up

$362,760

Up $63,204 (+21%) from 2023

Expenses

Up

$349,321

Up $99,891 (+40%) from 2023

Net Income

Down

$13,439

Down $36,687 (-73%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $131,917Net Assets 2010: $131,9172010Assets 2011: $152,571Liabilities 2011: $0Net Assets 2011: $152,5712011Assets 2012: $152,607Liabilities 2012: $0Net Assets 2012: $152,6072012Assets 2013: $171,299Liabilities 2013: $0Net Assets 2013: $171,2992013Assets 2014: $179,087Liabilities 2014: $0Net Assets 2014: $179,0872014Assets 2015: $162,984Liabilities 2015: $0Net Assets 2015: $162,9842015Assets 2016: $155,490Liabilities 2016: $0Net Assets 2016: $155,4902016Assets 2017: $165,547Liabilities 2017: $0Net Assets 2017: $165,5472017Assets 2018: $176,591Liabilities 2018: $0Net Assets 2018: $176,5912018Assets 2019: $174,905Liabilities 2019: $0Net Assets 2019: $174,9052019Assets 2020: $147,989Liabilities 2020: $0Net Assets 2020: $147,9892020Assets 2021: $179,151Liabilities 2021: $0Net Assets 2021: $179,1512021Assets 2022: $189,311Liabilities 2022: $0Net Assets 2022: $189,3112022Assets 2023: $250,437Liabilities 2023: $0Net Assets 2023: $250,4372023Assets 2024: $265,418Liabilities 2024: $1,043Net Assets 2024: $264,3752024

Highlighted filing

2024

Assets$265,418
Liabilities$1,043
Net Assets$264,375

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $250,621Expenses 2010: $210,905Net Income 2010: $39,7162010Expenses 2011: $242,9052011Expenses 2012: $247,6182012Expenses 2013: $214,0362013Revenue 2014: $269,655Expenses 2014: $261,867Net Income 2014: $7,7882014Revenue 2015: $202,740Expenses 2015: $218,843Net Income 2015: -$16,1032015Revenue 2016: $195,120Expenses 2016: $202,614Net Income 2016: -$7,4942016Revenue 2017: $189,116Expenses 2017: $179,059Net Income 2017: $10,0572017Revenue 2018: $171,828Expenses 2018: $160,784Net Income 2018: $11,0442018Revenue 2019: $163,873Expenses 2019: $165,559Net Income 2019: -$1,6862019Revenue 2020: $109,525Expenses 2020: $136,441Net Income 2020: -$26,9162020Revenue 2021: $171,611Expenses 2021: $140,449Net Income 2021: $31,1622021Revenue 2022: $202,482Expenses 2022: $192,322Net Income 2022: $10,1602022Revenue 2023: $299,556Expenses 2023: $249,430Net Income 2023: $50,1262023Revenue 2024: $362,760Expenses 2024: $349,321Net Income 2024: $13,4392024

Highlighted filing

2024

Revenue$362,760
Expenses$349,321
Net Income$13,439

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$0.01$2.64$3.63$3.49$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$3.00$2.49$0.50
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$2.02$1.92$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$1.72$1.40$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$1.10$1.36$0.27
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$1.64$1.66$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.72$1.61$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.89$1.79$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.95$2.03$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$2.03$2.19$0.16
2014Summary only. Only limited summary data is available for this year.$1.79$0.00$1.79$2.70$2.62$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$2.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$2.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$2.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$1.32$2.51$2.11$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 14, 2025
Return Version
2023v6.0
Gross Receipts
$366,023
Mission and Program Overview

Mission

Community sports and recreational services

Community recreational services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$250,046$264,714▲ $14,668
Rtn Earn Endowment Incm Other Fnds$250,437$264,375▲ $13,938
Land, Buildings, and Equipment, Net-$704-
Total Assets$250,437$265,418▲ $14,981
Other Assets Total$391--
Liabilities
Other Liabilities-$1,043-
Total Liabilities$0$1,043▲ $1,043
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,437$264,375▲ $13,938
Total Liabilities and Net Assets / Fund Balance$250,437$265,418▲ $14,981

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$704$3,775$4,479
Equipment-$2,195$2,195
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike FreundPresident
Davis LintonDirector
Hinson WhiteDirector
Kristina McgeeDirector
Luke BrownDirector
Nate GerresDirector
Ryan DeanDirector
Ryan SargianisDirector
Martina SommerfeldSecretary
Bill BrooksTreasurer
Bill SaltzerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$29,039
Program Service Revenue
$320,045
Investment Income
$8
Other Revenue
$13,668
All Other Contributions
$29,039
Change in Net Assets
$13,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$333,162
Salaries, Compensation, and Employee Benefits$16,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$34,539$12,465-$47,004
Other Expenses$23,558--$23,558
Insurance-$22,716-$22,716
Other Salaries and Wages$14,347--$14,347
Fees for Services Accounting-$9,350-$9,350
Depreciation Depletion$3,000--$3,000
Fees for Services Legal-$2,045-$2,045
Payroll Taxes$1,812--$1,812
Travel$1,534--$1,534
Office Expenses-$1,305-$1,305
Total Functional Expenses$301,440$47,881$0$349,321
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,931
Fundraising Direct Expenses$3,263
Gaming Gross Income$1,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$5,025$5,025$666$4,359
Total Events$5,025$5,025$666$4,359
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,043
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Bookkeeping services performed by an outside vendor

Form 990, Page 6, Part VI, Line 6

Membership is open to all persons residing in the community, having children attending schools in the community or otherwise at the discretion of the board of directors.

Form 990, Page 6, Part VI, Line 7A

Members of the governing body are nominated from the general membership of each council program. The members of the governing body vote on acceptance of its representatives.

Form 990, Page 6, Part VI, Line 7B

Decisions of the governing body are made in cooperation with the harford county department of parks and recreation as well as the harford county board of education.

Form 990, Page 6, Part VI, Line 11B

The president reviews the tax return prior to signing.

Form 990, Page 6, Part VI, Line 19

Organization does allow review of documents upon written request.

Filing and Contact Details

Filer

Filer Name
Jarrettsville Recreation Council
EIN
52-1219411
Phone
4106922191
Address
PO BOX 184, JARRETTSVILLE, MD 21084

Signing Officer

Name
Mike Freund
Title
President
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Freund
Formed
1966
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
300

Preparer

Firm
Taber Financial Services LLC
Address
1329 WILEY OAK DR, JARRETTSVILLE, MD 21084-1953
Preparer
Paul N Taber
Phone
4105577300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Field maintenance/lining 14,704 0 0 bank service charges 0 12,465 0 awards 9,822 0 0 instructors/training 7,630 0 0 other program costs 1,635 0 0 equip rental/maintenence 748 0 0 total 34,539 12,465 0

Form 990, Part XI, Line 9

Consolidate with swim program 499

Raw XML AppendixShowing 400 of 415 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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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0320045
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0250437
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt065173
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0135
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0179
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0320045
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0263255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0168324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0159632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt088905
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01000161
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt016931
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt025895
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt030005
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt05072
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt021321
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt099224
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01164558
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0366015
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0300190
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0209172
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0172725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0116456
IRS990ScheduleA/Total509Grp/TotalAmt01164558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0366023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0300198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0209180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0172745
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0116591
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01164737
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02195
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0704
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03775
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04479
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01043
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt01043
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0666
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05025
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04359
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0666
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0666
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOOKKEEPING SERVICES PERFORMED BY AN OUTSIDE VENDOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS OPEN TO ALL PERSONS RESIDING IN THE COMMUNITY, HAVING CHILDREN ATTENDING SCHOOLS IN THE COMMUNITY OR OTHERWISE AT THE DISCRETION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE GOVERNING BODY ARE NOMINATED FROM THE GENERAL MEMBERSHIP OF EACH COUNCIL PROGRAM. THE MEMBERS OF THE GOVERNING BODY VOTE ON ACCEPTANCE OF ITS REPRESENTATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE GOVERNING BODY ARE MADE IN COOPERATION WITH THE HARFORD COUNTY DEPARTMENT OF PARKS AND RECREATION AS WELL AS THE HARFORD COUNTY BOARD OF EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT REVIEWS THE TAX RETURN PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION DOES ALLOW REVIEW OF DOCUMENTS UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FIELD MAINTENANCE/LINING 14,704 0 0 BANK SERVICE CHARGES 0 12,465 0 AWARDS 9,822 0 0 INSTRUCTORS/TRAINING 7,630 0 0 OTHER PROGRAM COSTS 1,635 0 0 EQUIP RENTAL/MAINTENENCE 748 0 0 TOTAL 34,539 12,465 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSOLIDATE WITH SWIM PROGRAM 499
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0301440
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IRS990/TotalProgramServiceExpensesAmt0301440
IRS990/TotalProgramServiceRevenueAmt0320045
IRS990/TotalRevenueGrp/ExclusionAmt013668
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0320053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362760
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IRS990/TravelGrp/TotalAmt01534
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0JARRETTSVILLE
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021084
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IRS990/WebsiteAddressTxt0WWW.JARRETTSVILLEREC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE FREUND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JARRETTSVILLE RECREATION COUNCIL
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ReturnHeader/Filer/PhoneNum04106922191
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 184
ReturnHeader/Filer/USAddress/CityNm0JARRETTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
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