Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Smithsburg Youth Athletics Inc
EIN 52-1889608 • 501(c)3 • Smithsburg, MD
Profile
Provide athletic programs for youth in the chewsville, smithsburg and leitersburg areas. Programs include but are not limited to soccer, basketball, football, track wrestling and volleyball
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
72nd percentile
Higher net margin than 72% 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
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Up$116,449
Up $25,854 (+29%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$116,449
Up $25,854 (+29%) from 2023
Revenue
Down$144,532
Down $29,402 (-17%) from 2023
Expenses
Down$118,678
Down $35,170 (-23%) from 2023
Net Income
Up$25,854
Up $5,768 (+29%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $116,449
- Liabilities
- -
- Net assets
- $116,449
- Revenue
- $144,532
- Expenses
- $118,678
- Net income
- $25,854
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $144,532
Mission and Program Overview
Mission
Provide athletic programs for youth in the chewsville, smithsburg and leitersburg areas. Programs include but are not limited to soccer, basketball, football, track wrestling and volleyball
Provide athletic programs for youth in the chewsville, smithsburg and leitersburg areas. Programs include, but are not limited to, soccer, basketball, football, track, wrestling and volleyball.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE ATHLETIC PROGRAMS FOR YOUTH IN THE CHEWSVILLE, SMITHSBURG & LEITERSBURG AREAS. | - | $118,678 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEVIN BAILEY | President | - | $0 | - | - |
| WILLIAM PARTLOW | Vice Preside | - | $0 | - | - |
| PATRICK ECKARD | Vice Preside | - | $0 | - | - |
| DAVID TRADER | Secretary | - | $0 | - | - |
| KIM BROWN | Treasurer | - | $0 | - | - |
| JESSICA ROBERTSHAW | Member | - | $0 | - | - |
| JORDAN LOWERY | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Smithsburg Youth Athletics Inc
- EIN
- 52-1889608
- Phone
- 3018247075
- Address
- PO BOX 21, SMITHSBURG, MD 21783
Signing Officer
- Name
- Kim Brown
- Title
- Treasurer
- Phone
- 3018247075
- Signed
- 2025-11-15
Preparer
- Firm
- Hartshorn CPA LLC
- Address
- 19426 LEITERSBURG PIKE, HAGERSTOWN, MD 21742
- Preparer
- Mark T Hartshorn CPA
- Phone
- 3042794014
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses bank fees 119 concessions 742 equipment purchases 12,023 league fee/registration 20,993 raffle supplies 4,581 referees 3,645 sani pot 1,365 scholarship 2,350 trophies 5,307 uniforms 40,740 year end party 1,978 total 93,843”
Form 990-ez, Part II, Line 24
“Program service equipment 0 7,563 less accumulated depreciation 0 7,563 total 0 0”
Form 990-ez, Part III
“Provide athletic programs for youth in the chewsville, smithsburg and leitersburg areas. Programs include, but are not limited to, soccer, basketball, football, track, wrestling and volleyball.”
Raw XML Appendix149 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KIM BROWN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3018247075 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13174 EDGEMONT RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SMITHSBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21783 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 90595 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 116449 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 25854 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3549 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 90595 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 116449 |
| IRS990EZ/GrossReceiptsAmt | 0 | 144532 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1665 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 90595 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 116449 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 90595 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 116449 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21286 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEVIN BAILEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WILLIAM PARTLOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PATRICK ECKARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DAVID TRADER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KIM BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JESSICA ROBERTSHAW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JORDAN LOWERY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 93843 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE ATHLETIC PROGRAMS FOR YOUTH IN THE CHEWSVILLE, SMITHSBURG AND LEITERSBURG AREAS. PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO, SOCCER, BASKETBALL, FOOTBALL, TRACK, WRESTLING AND VOLLEYBALL. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 142867 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE ATHLETIC PROGRAMS FOR YOUTH IN THE CHEWSVILLE, SMITHSBURG & LEITERSBURG AREAS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 118678 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 118678 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 118678 |
| IRS990EZ/TotalRevenueAmt | 0 | 144532 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SMITHSBURGYOUTHATHLETICS.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2211 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2211 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 144532 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 173935 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 146441 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 93650 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50647 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 609205 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 755713 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 93650 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50647 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 144297 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 144532 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 173935 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 146441 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 187300 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 103505 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 755713 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 144532 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 173935 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 146441 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 187300 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 103505 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 755713 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES BANK FEES 119 CONCESSIONS 742 EQUIPMENT PURCHASES 12,023 LEAGUE FEE/REGISTRATION 20,993 RAFFLE SUPPLIES 4,581 REFEREES 3,645 SANI POT 1,365 SCHOLARSHIP 2,350 TROPHIES 5,307 UNIFORMS 40,740 YEAR END PARTY 1,978 TOTAL 93,843 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROGRAM SERVICE EQUIPMENT 0 7,563 LESS ACCUMULATED DEPRECIATION 0 7,563 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDE ATHLETIC PROGRAMS FOR YOUTH IN THE CHEWSVILLE, SMITHSBURG AND LEITERSBURG AREAS. PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO, SOCCER, BASKETBALL, FOOTBALL, TRACK, WRESTLING AND VOLLEYBALL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIM BROWN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3018247075 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SMITHSBURG YOUTH ATHLETICS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMIT |
| ReturnHeader/Filer/EIN | 0 | 521889608 |
| ReturnHeader/Filer/PhoneNum | 0 | 3018247075 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 21 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SMITHSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21783 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 813340280 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HARTSHORN CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 19426 LEITERSBURG PIKE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAGERSTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21742 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3042794014 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK T HARTSHORN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T13:25:11-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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