Civic Intelligence

Hickory Recreational Council Incorporated

990 • Fiscal year 2020 • EIN 52-1219472

Jul 01, 2019 to Jun 30, 2020 • Filed on Jul 05, 2021

1314 Sweetbriar LaneBel Air, MD 21014

(410) 838-5026

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

34th percentile

-4.1%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

78th percentile

$5,200

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

24th percentile

-14%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-19%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$117,886

Down $18,588 (-14%) from 2019

Net Assets

Down

$117,886

Down $18,588 (-14%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$465,664

Down $107,343 (-19%) from 2019

Expenses

Down

$484,839

Down $103,989 (-18%) from 2019

Net Income

Down

-$19,175

Down $3,354 (-21%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2012: $142,345Liabilities 2012: $0Net Assets 2012: $142,3452012Assets 2013: $199,772Liabilities 2013: $0Net Assets 2013: $199,7722013Assets 2014: $209,861Liabilities 2014: $0Net Assets 2014: $209,8612014Assets 2015: $167,398Liabilities 2015: $0Net Assets 2015: $167,3982015Assets 2016: $158,475Liabilities 2016: $0Net Assets 2016: $158,4752016Assets 2017: $132,431Liabilities 2017: $0Net Assets 2017: $132,4312017Assets 2018: $152,514Liabilities 2018: $0Net Assets 2018: $152,5142018Assets 2019: $136,474Liabilities 2019: $0Net Assets 2019: $136,4742019Assets 2020: $117,886Liabilities 2020: $0Net Assets 2020: $117,8862020Assets 2021: $186,480Liabilities 2021: $0Net Assets 2021: $186,4802021Assets 2022: $173,893Liabilities 2022: $0Net Assets 2022: $173,8932022Assets 2023: $266,890Liabilities 2023: $0Net Assets 2023: $266,8902023Assets 2024: $256,764Liabilities 2024: $0Net Assets 2024: $256,7642024Assets 2025: $219,448Liabilities 2025: $0Net Assets 2025: $219,4482025

Highlighted filing

2020

Assets$117,886
Liabilities$0
Net Assets$117,886

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $674,569Expenses 2012: $631,655Net Income 2012: $42,9142012Revenue 2013: $882,270Expenses 2013: $824,843Net Income 2013: $57,4272013Revenue 2014: $934,523Expenses 2014: $924,434Net Income 2014: $10,0892014Revenue 2015: $989,076Expenses 2015: $1,031,539Net Income 2015: -$42,4632015Revenue 2016: $892,757Expenses 2016: $868,620Net Income 2016: $24,1372016Revenue 2017: $528,757Expenses 2017: $555,301Net Income 2017: -$26,5442017Revenue 2018: $594,913Expenses 2018: $574,830Net Income 2018: $20,0832018Revenue 2019: $573,007Expenses 2019: $588,828Net Income 2019: -$15,8212019Revenue 2020: $465,664Expenses 2020: $484,839Net Income 2020: -$19,1752020Revenue 2021: $462,959Expenses 2021: $394,365Net Income 2021: $68,5942021Revenue 2022: $483,565Expenses 2022: $496,152Net Income 2022: -$12,5872022Revenue 2023: $631,167Expenses 2023: $538,170Net Income 2023: $92,9972023Revenue 2024: $628,531Expenses 2024: $638,657Net Income 2024: -$10,1262024Revenue 2025: $647,100Expenses 2025: $684,416Net Income 2025: -$37,3162025

Highlighted filing

2020

Revenue$465,664
Expenses$484,839
Net Income-$19,175
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jul 5, 2021
Return Version
2019v5.2
Gross Receipts
$467,353
Mission and Program Overview

Mission

Our mission is to contribute to the support, growth and education of the youth in the communities of our area through sports and other recreational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$136,474$117,886▼ $18,588
Total Assets$136,474$117,886▼ $18,588
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$136,474$117,886▼ $18,588
Total Net Assets Fund Balance$136,474$117,886▼ $18,588
Total Liabilities and Net Assets / Fund Balance$136,474$117,886▼ $18,588
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim BattagliaTreasurerPT$5,200$5,200

Board Members and Trustees

NameTitle
Robert SargentPresident
Dana HilbournVice-president
Richard SiejackDirector
Thomas BarnabaDirector
Jamie FiliaggiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,413
Program Service Revenue
$461,251
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,374
Change in Net Assets
$-19,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,639
Salaries, Compensation, and Employee Benefits$5,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$115,361--$115,361
Fees for Services Other$111,160--$111,160
Insurance$13,109--$13,109
Office Expenses$6,957$3,574-$10,531
Fees for Services Accounting-$8,228-$8,228
All Other Expenses$5,244$1,800-$7,044
Fees for Services Management-$5,686-$5,686
Current Officers, Directors, Trustees, and Key Employees-$5,200-$5,200
Other Expenses$2,622$500-$2,622
Advertising$2,142--$2,142
Total Functional Expenses$459,851$24,988$0$484,839
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,689
Fundraising Gross Income$1,689
Professional Fundraising Fees$0
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
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members consist of a board of directors, program chairs, and the participants in our activity programs. There are no stockholders.

Form 990, Part VI, Section A, Line 7A

The officers of the hickory recreation council are elected to 2 year terms. Officers can be re-elected to additional terms. Nominations can be submitted by any member of the organization. Nominees are voted by members of the current board and all program chairpersons. Retiring officers can be invited to stay on as a director at the discretion of the current officers.

Form 990, Part VI, Section A, Line 7B

Any decision affecting individual programs (i.e. Baseball, soccer, etc.) must be approved by the respective program chairperson and/or their board members. Decisions affecting the council as a whole to the governing board for approval.

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

Copies of form 990 and supporting schedules are provided to the members of the board for their review before filing.

Form 990, Part VI, Section B, Line 15A

The hickory recreation council has always been operated by a dedicated group of volunteers. Compensation has never been requested by or offered to any member of the board or program chairpersons for their services. However, in 2008 the member of the board of directors voted to approve to contract with the treasurer of the organization, not for his daily financial responsibilities, but for his time to process and submit annual tax returns (i.e. Form 990, personal property taxes, 1099's and any other financial request by a government agency). The treasurer is employed as an accountant on the outside and volunteers his time to maintain the books, write checks and reconcile bank statements. He is issued a 1099 misc form and is responsible for reporting and paying all applicable income taxes as an independent contractor.

Form 990, Part VI, Section C, Line 19

Hickory recreation council's by-laws, financial statements and 990 tax filings are available to the public upon request. Anyone can contact the treasurer or another member of the board to request copies. Our monthly board meetings are also open to the general public.

Filing and Contact Details

Filer

Filer Name
Hickory Recreation Council
EIN
52-1219472
Phone
4108385026
Address
1314 SWEETBRIAR LANE, BEL AIR, MD 21014
Doing Business As
Hickoryfountain Green Recreation Council

Signing Officer

Name
Tim Battaglia
Title
Treasurer
Phone
4108385026
Signed
2021-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Sargent
Formed
1980
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
1,200

Preparer

Firm
Sb & Company
Address
10200 GRAND CENTRAL AVE SUITE 250, OWINGS MILLS, MD 21117
Preparer
Christopher G Lehman
Phone
4105840060
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Game assignors: program service expenses 5,419. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,419. Instructors: program service expenses 10,746. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,746. Sports officials: program service expenses 48,611. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,611. Trainers: program service expenses 43,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,950. Other: program service expenses 2,434. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,434.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS CONSIST OF A BOARD OF DIRECTORS, PROGRAM CHAIRS, AND THE PARTICIPANTS IN OUR ACTIVITY PROGRAMS. THERE ARE NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS OF THE HICKORY RECREATION COUNCIL ARE ELECTED TO 2 YEAR TERMS. OFFICERS CAN BE RE-ELECTED TO ADDITIONAL TERMS. NOMINATIONS CAN BE SUBMITTED BY ANY MEMBER OF THE ORGANIZATION. NOMINEES ARE VOTED BY MEMBERS OF THE CURRENT BOARD AND ALL PROGRAM CHAIRPERSONS. RETIRING OFFICERS CAN BE INVITED TO STAY ON AS A DIRECTOR AT THE DISCRETION OF THE CURRENT OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DECISION AFFECTING INDIVIDUAL PROGRAMS (I.E. BASEBALL, SOCCER, ETC.) MUST BE APPROVED BY THE RESPECTIVE PROGRAM CHAIRPERSON AND/OR THEIR BOARD MEMBERS. DECISIONS AFFECTING THE COUNCIL AS A WHOLE TO THE GOVERNING BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF FORM 990 AND SUPPORTING SCHEDULES ARE PROVIDED TO THE MEMBERS OF THE BOARD FOR THEIR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE HICKORY RECREATION COUNCIL HAS ALWAYS BEEN OPERATED BY A DEDICATED GROUP OF VOLUNTEERS. COMPENSATION HAS NEVER BEEN REQUESTED BY OR OFFERED TO ANY MEMBER OF THE BOARD OR PROGRAM CHAIRPERSONS FOR THEIR SERVICES. HOWEVER, IN 2008 THE MEMBER OF THE BOARD OF DIRECTORS VOTED TO APPROVE TO CONTRACT WITH THE TREASURER OF THE ORGANIZATION, NOT FOR HIS DAILY FINANCIAL RESPONSIBILITIES, BUT FOR HIS TIME TO PROCESS AND SUBMIT ANNUAL TAX RETURNS (I.E. FORM 990, PERSONAL PROPERTY TAXES, 1099'S AND ANY OTHER FINANCIAL REQUEST BY A GOVERNMENT AGENCY). THE TREASURER IS EMPLOYED AS AN ACCOUNTANT ON THE OUTSIDE AND VOLUNTEERS HIS TIME TO MAINTAIN THE BOOKS, WRITE CHECKS AND RECONCILE BANK STATEMENTS. HE IS ISSUED A 1099 MISC FORM AND IS RESPONSIBLE FOR REPORTING AND PAYING ALL APPLICABLE INCOME TAXES AS AN INDEPENDENT CONTRACTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HICKORY RECREATION COUNCIL'S BY-LAWS, FINANCIAL STATEMENTS AND 990 TAX FILINGS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ANYONE CAN CONTACT THE TREASURER OR ANOTHER MEMBER OF THE BOARD TO REQUEST COPIES. OUR MONTHLY BOARD MEETINGS ARE ALSO OPEN TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GAME ASSIGNORS: PROGRAM SERVICE EXPENSES 5,419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,419. INSTRUCTORS: PROGRAM SERVICE EXPENSES 10,746. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,746. SPORTS OFFICIALS: PROGRAM SERVICE EXPENSES 48,611. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,611. TRAINERS: PROGRAM SERVICE EXPENSES 43,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,950. OTHER: PROGRAM SERVICE EXPENSES 2,434. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,434.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0117886
IRS990/TotalAssetsGrp/BOYAmt0136474
IRS990/TotalAssetsGrp/EOYAmt0117886
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04413
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0459851
IRS990/TotalFunctionalExpensesGrp/TotalAmt0484839
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136474
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117886
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt01689
IRS990/TotalOtherProgSrvcRevenueAmt01689
IRS990/TotalProgramServiceExpensesAmt0459851
IRS990/TotalProgramServiceRevenueAmt0461251
IRS990/TotalReportableCompFromOrgAmt05200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0461251
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0465664
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136474
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117886
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01314 SWEETBRIAR LANE
IRS990/USAddress/CityNm0BEL AIR
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021014
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HFGREC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM BATTAGLIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04108385026
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HICKORY RECREATION COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0HICK
ReturnHeader/Filer/EIN0521219472
ReturnHeader/Filer/PhoneNum04108385026
ReturnHeader/Filer/USAddress/AddressLine1Txt01314 SWEETBRIAR LANE
ReturnHeader/Filer/USAddress/CityNm0BEL AIR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021014
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202153727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SB & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010200 GRAND CENTRAL AVE SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OWINGS MILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021117
ReturnHeader/PreparerPersonGrp/PhoneNum04105840060
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER G LEHMAN
ReturnHeader/ReturnTs02021-07-05T08:36:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.65$0.68$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.63$0.64$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.63$0.54$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.48$0.50$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.46$0.39$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.47$0.48$0.02
2019Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.57$0.59$0.02
2018Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.59$0.57$0.02
2017Summary only. Only limited summary data is available for this year.$0.13$0.00$0.13$0.53$0.56$0.03
2016Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.89$0.87$0.02
2015Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.99$1.03$0.04
2014Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.93$0.92$0.01
2013Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$0.88$0.82$0.06
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.67$0.63$0.04