Civic Intelligence

Emmorton Recreation Council Inc.

990 • Fiscal year 2018 • EIN 52-1219476

Jul 01, 2017 to Jun 30, 2018 • Filed on May 07, 2019

2213 Old Emmorton RoadBel Air, MD 21015

(410) 638-3988

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

30th percentile

-3.7%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

38th percentile

$13,250

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

13th percentile

-10%

Faster asset growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

5.9%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$316,326

Down $36,095 (-10%) from 2017

Net Assets

Down

$316,326

Down $36,095 (-10%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$987,687

Up $55,364 (+5.9%) from 2017

Expenses

Up

$1,023,782

Up $127,655 (+14%) from 2017

Net Income

Down

-$36,095

Down $72,291 (-200%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $187,161Liabilities 2011: $0Net Assets 2011: $187,1612011Assets 2012: $284,136Liabilities 2012: $0Net Assets 2012: $284,1362012Assets 2013: $384,450Liabilities 2013: $0Net Assets 2013: $384,4502013Assets 2014: $313,269Liabilities 2014: $0Net Assets 2014: $313,2692014Assets 2015: $309,337Liabilities 2015: $0Net Assets 2015: $309,3372015Assets 2016: $316,225Liabilities 2016: $0Net Assets 2016: $316,2252016Assets 2017: $352,421Liabilities 2017: $0Net Assets 2017: $352,4212017Assets 2018: $316,326Liabilities 2018: $0Net Assets 2018: $316,3262018Assets 2019: $388,990Liabilities 2019: $0Net Assets 2019: $388,9902019Assets 2020: $179,177Liabilities 2020: $0Net Assets 2020: $179,1772020Assets 2021: $335,842Liabilities 2021: $0Net Assets 2021: $335,8422021Assets 2022: $461,720Liabilities 2022: $0Net Assets 2022: $461,7202022Assets 2023: $441,842Liabilities 2023: $0Net Assets 2023: $441,8422023

Highlighted filing

2018

Assets$316,326
Liabilities$0
Net Assets$316,326

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $833,3012011Revenue 2012: $907,931Expenses 2012: $810,956Net Income 2012: $96,9752012Expenses 2013: $989,7052013Revenue 2014: $815,205Expenses 2014: $886,386Net Income 2014: -$71,1812014Revenue 2015: $748,617Expenses 2015: $752,549Net Income 2015: -$3,9322015Revenue 2016: $892,580Expenses 2016: $885,692Net Income 2016: $6,8882016Revenue 2017: $932,323Expenses 2017: $896,127Net Income 2017: $36,1962017Revenue 2018: $987,687Expenses 2018: $1,023,782Net Income 2018: -$36,0952018Revenue 2019: $1,125,431Expenses 2019: $1,052,767Net Income 2019: $72,6642019Revenue 2020: $607,388Expenses 2020: $780,392Net Income 2020: -$173,0042020Revenue 2021: $660,745Expenses 2021: $504,080Net Income 2021: $156,6652021Revenue 2022: $962,680Expenses 2022: $836,802Net Income 2022: $125,8782022Revenue 2023: $886,665Expenses 2023: $906,543Net Income 2023: -$19,8782023

Highlighted filing

2018

Revenue$987,687
Expenses$1,023,782
Net Income-$36,095
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 7, 2019
Return Version
2017v2.2
Gross Receipts
$1,019,710
Mission and Program Overview

Mission

Represent the needs and interests of the emmorton community by providing recreation and creative activities for the children and adults in the emmorton community. Improve public welfare by offering

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$168,611$249,677▲ $81,066
Cash and Non-Interest-Bearing Accounts$178,774$64,356▼ $114,418
Land, Buildings, and Equipment, Net$5,036$2,293▼ $2,743
Total Assets$352,421$316,326▼ $36,095
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$352,421$316,326▼ $36,095
Total Net Assets Fund Balance$352,421$316,326▼ $36,095
Total Liabilities and Net Assets / Fund Balance$352,421$316,326▼ $36,095

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3$17,617$17,620
Leasehold Improvements$1,737$4,751$6,488
Equipment$553$447$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phyllis OstendorfTreasurer/secretaryPT$13,250$13,250

Board Members and Trustees

NameTitle
Glenn PeacherPresident
Chris WalkerVice President
Frank OstendorfMember at Large
Jeroud ClarkMember at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$35,224
Program Service Revenue
$929,255
Investment Income
$411
Other Revenue
$22,797
All Other Contributions
$18,150
Change in Net Assets
$-36,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$996,756
Salaries, Compensation, and Employee Benefits$15,750
Grants and Similar Amounts Paid$11,276
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$358,730$0$0$358,730
Occupancy$201,782$0$0$201,782
Other Expenses$138,385$0$0$138,385
All Other Expenses$78,075$0$0$78,075
Insurance$24,652$0$0$24,652
Current Officers, Directors, Trustees, and Key Employees$0$15,750$0$15,750
Travel$9,713$0$0$9,713
Grants to Domestic Individuals$8,600--$8,600
Office Expenses$0$5,392$0$5,392
Fees for Services Accounting$0$2,800$0$2,800
Depreciation Depletion$2,742$0$0$2,742
Grants to Domestic Orgs$2,676--$2,676
Advertising$1,271$0$0$1,271
Total Functional Expenses$999,399$24,383$0$1,023,782
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,251
Fundraising Direct Expenses$26,455
Gaming Gross Income$14,569
Gaming Direct Expenses$5,568
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Volunteer Dinner$16,150$16,150$89$16,061
Bull Roasts$12,481$12,481-$12,481
Total Events$40,251$40,251$26,455$13,796
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Emmorton Recreation Council Inc
EIN
52-1219476
Phone
4106383988
Address
2213 OLD EMMORTON ROAD, BEL AIR, MD 21015

Signing Officer

Name
Phyllis Ostendorf
Title
Treasurer
Phone
4106383988
Signed
2019-05-07
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
1,203

Preparer

Firm
Phillips LLC
Address
606 BALTIMORE AVE STE 300, TOWSON, MD 21204-4085
Preparer
Victoria Phillips CPA
Phone
4108218123
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The treasurer reviews the form 990 prior to filing it with the irs. The completed 990 is given to the president and vice president for review.

Pt VI, Line 12C

The conflict of interest policy is given out annually and the acknowledgements are kept on file. The policy is reviewed at a regular meeting with the chairpersons of each program. The the executive board discusses any conflict of interest issues that have arisen and determines further procedures to be taken.

Pt VI, Line 15B

The compensation of officers and key employees is discussed at the executive board meeting and voted upon.

Pt VI, Line 19

All documents are available upon request. They are located at the emmorton recreation council office.

Pt VI, Line 2

Board members phyllis ostendorf and frank ostendorf are married.

Form 990, Part IX, Line 24E

Supplies 22852. 22852. 0. 0.

Form 990, Part IX, Line 24E

Equipment & repairs 52110. 52110. 0. 0.

Form 990, Part IX, Line 24E

Licensing & membership fees 3113. 3113. 0. 0.

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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt062864
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt068736
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt055990
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0315695
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0411
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0262
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0322
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01753
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt04574363
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01019299
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0977643
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0932149
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0796419
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0848853
IRS990ScheduleA/Total509Grp/TotalAmt04574363
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04576116
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0553
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0447
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01737
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04751
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06488
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017617
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017620
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02293
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026455
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BULL ROASTS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0VOLUNTEER DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040251
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012481
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040251
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013796
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03391
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03480
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt089
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt025
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt014700
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt07075
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt021775
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08600
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt018
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE EMMORTON RECREATION COUNCIL SCHOLARSHIP SELECTION COMMITTEE WILL EVALUATE ALL SUBMISSIONS AND RECOMMEND RECIPIENTS TO THE EXECUTIVE BOARD. THE EXECUTIVE BOARD REVIEWS THE COMMITTEE'S SELECTION AND HAS THE FINAL AUTHORITY FOR AWARD OF THE SCHOLARSHIPS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE FORM 990 PRIOR TO FILING IT WITH THE IRS. THE COMPLETED 990 IS GIVEN TO THE PRESIDENT AND VICE PRESIDENT FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS GIVEN OUT ANNUALLY AND THE ACKNOWLEDGEMENTS ARE KEPT ON FILE. THE POLICY IS REVIEWED AT A REGULAR MEETING WITH THE CHAIRPERSONS OF EACH PROGRAM. THE THE EXECUTIVE BOARD DISCUSSES ANY CONFLICT OF INTEREST ISSUES THAT HAVE ARISEN AND DETERMINES FURTHER PROCEDURES TO BE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS DISCUSSED AT THE EXECUTIVE BOARD MEETING AND VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. THEY ARE LOCATED AT THE EMMORTON RECREATION COUNCIL OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS PHYLLIS OSTENDORF AND FRANK OSTENDORF ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUPPLIES 22852. 22852. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT & REPAIRS 52110. 52110. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LICENSING & MEMBERSHIP FEES 3113. 3113. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0352421
IRS990/TotalAssetsEOYAmt0316326
IRS990/TotalAssetsGrp/BOYAmt0352421
IRS990/TotalAssetsGrp/EOYAmt0316326
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035224
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024383
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0999399
IRS990/TotalFunctionalExpensesGrp/TotalAmt01023782
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0352421
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0316326
IRS990/TotalProgramServiceExpensesAmt0999399
IRS990/TotalProgramServiceRevenueAmt0929255
IRS990/TotalReportableCompFromOrgAmt013250
IRS990/TotalRevenueGrp/ExclusionAmt023208
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0929255
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0987687
IRS990/TotalVolunteersCnt01203
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0352421
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0316326
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt09713
IRS990/TravelGrp/TotalAmt09713
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.44$0.00$0.44$0.89$0.91$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.96$0.84$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.00$0.34$0.66$0.50$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.61$0.78$0.17
2019Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$1.13$1.05$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.99$1.02$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.93$0.90$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.89$0.89$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.75$0.75$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.82$0.89$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.99
2012Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.91$0.81$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$0.83