Civic Intelligence

Freedom Area Basketball

EIN 52-2172147 • 501(c)4 • Taneytown, MD

Profile

Provide recreational basketball for children in grades k-12

225 Roth AveTaneytown, MD 21787

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

32nd percentile

-8.4%

Higher net margin than 32% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

34th percentile

-12%

Faster asset growth than 34% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

7.4%

Faster revenue growth than 64% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$93,954

Down $12,349 (-12%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$93,954

Down $12,349 (-12%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin32nd percentile

Revenue

Up

$147,618

Up $10,190 (+7.4%) from 2024

Expenses

Up

$159,967

Up $30,573 (+24%) from 2024

Net Income

Down

-$12,349

Down $20,383 (-254%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$150K$100K$50K$0Assets 2011: $35,649Liabilities 2011: $02011Assets 2012: $34,229Liabilities 2012: $02012Assets 2013: $26,029Liabilities 2013: $02013Assets 2014: $33,920Liabilities 2014: $02014Assets 2015: $48,115Liabilities 2015: $02015Assets 2016: $61,650Liabilities 2016: $02016Assets 2017: $63,277Liabilities 2017: $02017Assets 2018: $65,184Liabilities 2018: $02018Assets 2019: $56,821Liabilities 2019: $02019Assets 2020: $91,234Liabilities 2020: $02020Assets 2021: $73,133Net Assets 2021: $73,1332021Assets 2022: $81,866Net Assets 2022: $81,8662022Assets 2023: $1Liabilities 2023: $02023Assets 2024: $106,303Net Assets 2024: $106,3032024Assets 2025: $93,954Net Assets 2025: $93,9542025

Highlighted filing

2025

Assets$93,954
Liabilities-
Net Assets$93,954
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $102,458Expenses 2011: $97,127Net Income 2011: $5,3312011Revenue 2012: $97,472Expenses 2012: $98,892Net Income 2012: -$1,4202012Revenue 2013: $100,090Expenses 2013: -$8,199Net Income 2013: $108,2892013Revenue 2014: $112,266Expenses 2014: $104,375Net Income 2014: $7,8912014Revenue 2015: $109,465Expenses 2015: $95,269Net Income 2015: $14,1962015Revenue 2016: $125,216Expenses 2016: $111,682Net Income 2016: $13,5342016Revenue 2017: $117,318Expenses 2017: $115,691Net Income 2017: $1,6272017Revenue 2018: $102,467Expenses 2018: $100,561Net Income 2018: $1,9062018Revenue 2019: $104,776Expenses 2019: $113,139Net Income 2019: -$8,3632019Revenue 2020: $137,901Expenses 2020: $103,408Net Income 2020: $34,4932020Revenue 2021: $31,673Expenses 2021: $49,774Net Income 2021: -$18,1012021Revenue 2022: $101,482Expenses 2022: $92,749Net Income 2022: $8,7332022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $137,428Expenses 2024: $129,394Net Income 2024: $8,0342024Revenue 2025: $147,618Expenses 2025: $159,967Net Income 2025: -$12,3492025

Highlighted filing

2025

Revenue$147,618
Expenses$159,967
Net Income-$12,349
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$93,954
Liabilities
-
Net assets
$93,954
Revenue
$147,618
Expenses
$159,967
Net income
-$12,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.94$0.94$1.48$1.60$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.06$1.06$1.37$1.29$0.08
2023Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.82$0.82$1.01$0.93$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.73$0.32$0.50$0.18
2020Summary only. Only limited summary data is available for this year.$0.91$0.00$1.38$1.03$0.34
2019Summary only. Only limited summary data is available for this year.$0.57$0.00$1.05$1.13$0.08
2018Summary only. Only limited summary data is available for this year.$0.65$0.00$1.02$1.01$0.02
2017Summary only. Only limited summary data is available for this year.$0.63$0.00$1.17$1.16$0.02
2016Summary only. Only limited summary data is available for this year.$0.62$0.00$1.25$1.12$0.14
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$1.09$0.95$0.14
2014Summary only. Only limited summary data is available for this year.$0.34$0.00$1.12$1.04$0.08
2013Summary only. Only limited summary data is available for this year.$0.26$0.00$1.00$0.08$1.08
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$0.97$0.99$0.01
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$1.02$0.97$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$155,709
Mission and Program Overview

Mission

Provide recreational basketball for children in grades k-12

Program Services

DescriptionGrantsExpenses
RECREATIONAL BASKETBALL--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVEN LYONSPresident-$0--
TOM BROWN JRVice President-$0--
CHRIS BOLSTERVice President-$0--
Filing and Contact Details

Filer

Filer Name
Freedom Area Basketball
EIN
52-2172147
Phone
2402851439
Address
225 ROTH AVE, TANEYTOWN, MD 21787

Signing Officer

Name
Steven Lyons
Title
President
Signed
2025-08-08
Discuss with paid preparer
Yes

Preparer

Firm
Wealth Builders Inc
Address
37 S Cranberry Rd Suite A-4, Westminster, MD 21157
Preparer
Tyler Rhines EA
Phone
4108762837
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Officials $44194”

Other Expenses.2

“Admin $35111”

Other Expenses.3

“Travel Team $25152”

Other Expenses.4

“Small Equipment $23183”

Other Expenses.5

“Prizes/Awards $6164”

Raw XML Appendix108 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0STEVEN LYONS
IRS990EZ/BooksInCareOfDetail/PhoneNum02402851439
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0225 ROTH AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TANEYTOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021787
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0106303
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt093954
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02800
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12349
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0106303
IRS990EZ/Form990TotalAssetsGrp/EOYAmt093954
IRS990EZ/FundraisingGrossIncomeAmt08091
IRS990EZ/GrossReceiptsAmt0155709
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt023
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0106303
IRS990EZ/NetAssetsOrFundBalancesEOYAmt093954
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0106303
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt093954
IRS990EZ/OccupancyRentUtltsAndMaintAmt026163
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVEN LYONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM BROWN JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS BOLSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0133804
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE RECREATIONAL BASKETBALL FOR CHILDREN IN GRADES K-12
IRS990EZ/ProgramServiceRevenueAmt0144795
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RECREATIONAL BASKETBALL
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt08091
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0159967
IRS990EZ/TotalRevenueAmt0147618
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officials $44194
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Admin $35111
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel Team $25152
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Small Equipment $23183
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prizes/Awards $6164
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN LYONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEDOM AREA BASKETBALL
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0522172147
ReturnHeader/Filer/PhoneNum02402851439
ReturnHeader/Filer/USAddress/AddressLine1Txt0225 ROTH AVE
ReturnHeader/Filer/USAddress/CityNm0TANEYTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021787
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522014514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wealth Builders Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt037 S Cranberry Rd Suite A-4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021157
ReturnHeader/PreparerPersonGrp/PhoneNum04108762837
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tyler Rhines EA
ReturnHeader/ReturnTs02025-08-08T12:52:48-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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