Civic Intelligence

Fountain City Recreation Commission Inc

EIN 62-6046584 • 501(c)3 • Knoxville, TN

Profile

The Commission provides an opportunity for children to place organized year round sports such as baseball and basketball

PO Box 5002Knoxville, TN 37928

www.fountaincitysports.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

81st percentile

29%

Higher net margin than 81% 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

82nd percentile

36%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

90th percentile

85%

Faster revenue growth than 90% of similar nonprofits.

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

Assets

Up

$307,854

Up $81,382 (+36%) from 2023

Liabilities

Down

$16,766

Down $1,122 (-6.3%) from 2023

Net Assets

$291,088

No earlier filing loaded for comparison.

Revenue

Up

$287,347

Up $132,179 (+85%) from 2023

Expenses

Up

$204,265

Up $86,825 (+74%) from 2023

Net Income

Up

$83,082

Up $45,354 (+120%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $14,036Liabilities 2012: $02012Assets 2013: $15,654Liabilities 2013: $0Net Assets 2013: $15,6542013Assets 2014: $8,741Liabilities 2014: $3,500Net Assets 2014: $5,2412014Assets 2015: $20,047Liabilities 2015: $02015Assets 2016: $37,709Liabilities 2016: $0Net Assets 2016: $37,7092016Assets 2017: $74,188Liabilities 2017: $19,816Net Assets 2017: $54,3722017Assets 2018: $89,901Liabilities 2018: $15,640Net Assets 2018: $74,2612018Assets 2019: $100,589Liabilities 2019: $35,062Net Assets 2019: $65,5272019Assets 2020: $69,835Liabilities 2020: $29,179Net Assets 2020: $40,6562020Assets 2021: $122,433Liabilities 2021: $20,132Net Assets 2021: $102,3012021Assets 2022: $189,866Liabilities 2022: $19,010Net Assets 2022: $170,8562022Assets 2023: $226,472Liabilities 2023: $17,8882023Assets 2024: $307,854Liabilities 2024: $16,766Net Assets 2024: $291,0882024

Highlighted filing

2024

Assets$307,854
Liabilities$16,766
Net Assets$291,088

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $155,430Expenses 2012: $160,910Net Income 2012: -$5,4802012Revenue 2013: $149,551Expenses 2013: $147,933Net Income 2013: $1,6182013Revenue 2014: $111,102Expenses 2014: $121,515Net Income 2014: -$10,4132014Revenue 2015: $144,984Expenses 2015: $130,178Net Income 2015: $14,8062015Revenue 2016: $91,179Expenses 2016: $73,517Net Income 2016: $17,6622016Revenue 2017: $93,076Expenses 2017: $76,413Net Income 2017: $16,6632017Revenue 2018: $96,771Expenses 2018: $76,882Net Income 2018: $19,8892018Revenue 2019: $81,600Expenses 2019: $90,334Net Income 2019: -$8,7342019Revenue 2020: $25,996Expenses 2020: $50,867Net Income 2020: -$24,8712020Revenue 2021: $146,372Expenses 2021: $99,900Net Income 2021: $46,4722021Revenue 2022: $170,258Expenses 2022: $76,873Net Income 2022: $93,3852022Revenue 2023: $155,168Expenses 2023: $117,440Net Income 2023: $37,7282023Revenue 2024: $287,347Expenses 2024: $204,265Net Income 2024: $83,0822024

Highlighted filing

2024

Revenue$287,347
Expenses$204,265
Net Income$83,082

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.17$2.91$2.87$2.04$0.83
2023Summary only. Only limited summary data is available for this year.$2.26$0.18$1.55$1.17$0.38
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.19$1.71$1.70$0.77$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.20$1.02$1.46$1.00$0.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.29$0.41$0.26$0.51$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.35$0.66$0.82$0.90$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.16$0.74$0.97$0.77$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.20$0.54$0.93$0.76$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$0.91$0.74$0.18
2015Summary only. Only limited summary data is available for this year.$0.20$0.00$1.45$1.30$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.04$0.05$1.11$1.22$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.50$1.48$0.02
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$1.55$1.61$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$287,347
Mission and Program Overview

Mission

COMMUNITY SUMMER SPORTS.

Provide recreational sporting leagues and events to youths

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$113,693$209,310▲ $95,617
Land, Buildings, and Equipment, Net$112,779$98,544▼ $14,235
Total Assets$226,472$307,854▲ $81,382
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,888$16,766▼ $1,122
Total Liabilities$17,888$16,766▼ $1,122
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,584$291,088▲ $82,504
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$208,584$291,088▲ $82,504
Total Liabilities and Net Assets / Fund Balance$226,472$307,854▲ $81,382

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$46,443$14,235$60,678
Land$52,101-$52,101
Buildings$0$0$0
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wes OwenPresident
Dustin CowanVice President
Elizabeth SmithSecretary
Brad MaederTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,169
Program Service Revenue
$265,178
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,393
Change in Net Assets
$83,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$158,775$17,040-$175,815
Insurance$13,905--$13,905
Advertising-$6,317-$6,317
Information Technology-$4,669-$4,669
Occupancy-$2,239-$2,239
Office Expenses-$1,320-$1,320
Total Functional Expenses$172,680$31,585$0$204,265
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Football and Cheer Fundraising$16,776$16,776$0$16,776
Total Events$16,776$16,776$0$16,776
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
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
No
Management duties delegated
No

Governance Explanations

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

Discuss in our monthly commissioners meeting.

Form 990, Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Fountain City Recreation Commission Inc
EIN
62-6046584
Address
PO BOX 5002, Knoxville, TN 37928

Signing Officer

Name
Brad Maeder
Title
Treasurer
Phone
8652500288
Signed
2025-05-09

Organization Details

Principal Officer
Brad Maeder
Formed
1952
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
16
Employees
0
Volunteers
100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A - 24D

Other Program Fees 26,419 Uniforms 73,871 Game Services/Field Rental 42,557 Supplies/Equipment 10,013 Grounds Expenses 5,915 Other Expenses 16,628 Professional Fees 14,317

Form 990, Part IX, Line 24E

Program expenses

Form 990, Part XI, Line 9

Reconciliation

Raw XML AppendixShowing 400 of 417 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/AllOtherExpensesGrp/ManagementAndGeneralAmt017040
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0170258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0146372
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0749207
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt046443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014235
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060678
IRS990ScheduleD/LandGrp/BookValueAmt052101
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052101
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt098544
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Football and Cheer Fundraising
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016776
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016776
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016776
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Discuss in our monthly commissioners meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other Program Fees 26,419 Uniforms 73,871 Game Services/Field Rental 42,557 Supplies/Equipment 10,013 Grounds Expenses 5,915 Other Expenses 16,628 Professional Fees 14,317
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Reconciliation
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24a - 24d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0226472
IRS990/TotalAssetsEOYAmt0307854
IRS990/TotalAssetsGrp/BOYAmt0226472
IRS990/TotalAssetsGrp/EOYAmt0307854
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022169
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031585
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172680
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204265
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017888
IRS990/TotalLiabilitiesEOYAmt016766
IRS990/TotalLiabilitiesGrp/BOYAmt017888
IRS990/TotalLiabilitiesGrp/EOYAmt016766
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0208584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0291088
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013153
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013153
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0172680
IRS990/TotalProgramServiceRevenueAmt0265178
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287347
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0226472
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0307854
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06715 Long Shadow Way
IRS990/USAddress/CityNm0Knoxville
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037918
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0www.fountaincitysports.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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