Civic Intelligence

Southern Lincoln County Recreation

EIN 62-6073863 • 501(c)3 • Fayetteville, TN

Profile

Facility/park for recreaton: "to promote, foster, & encourage recreation of all citizens of lincoln county..." ball park primarily used for baseball, softball,and soccer. Concession stands in use during games.

PO Box 925Fayetteville, TN 37334

www.lincolnrecreation.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

59th percentile

6.9%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

-8.2%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

35th percentile

-16%

Faster revenue growth than 35% of similar nonprofits.

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

Assets

Down

$180,311

Down $16,136 (-8.2%) from 2023

Liabilities

Down

$49,474

Down $32,218 (-39%) from 2023

Net Assets

Up

$130,837

Up $16,082 (+14%) from 2023

Revenue

Down

$233,599

Down $44,508 (-16%) from 2023

Expenses

Down

$217,517

Down $65,541 (-23%) from 2023

Net Income

Up

$16,082

Up $21,033 (+425%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $407,395Liabilities 2011: $362,406Net Assets 2011: $44,9892011Assets 2012: $375,828Liabilities 2012: $359,187Net Assets 2012: $16,6412012Assets 2013: $358,045Liabilities 2013: $332,752Net Assets 2013: $25,2932013Assets 2014: $333,128Liabilities 2014: $296,229Net Assets 2014: $36,8992014Assets 2015: $322,041Liabilities 2015: $256,310Net Assets 2015: $65,7312015Assets 2016: $236,744Liabilities 2016: $215,857Net Assets 2016: $20,8872016Assets 2017: $222,834Liabilities 2017: $202,926Net Assets 2017: $19,9082017Assets 2018: $227,023Liabilities 2018: $187,365Net Assets 2018: $39,6582018Assets 2019: $212,184Liabilities 2019: $166,139Net Assets 2019: $46,0452019Assets 2020: $262,896Liabilities 2020: $166,922Net Assets 2020: $95,9742020Assets 2022: $251,035Liabilities 2022: $131,329Net Assets 2022: $119,7062022Assets 2023: $196,447Liabilities 2023: $81,692Net Assets 2023: $114,7552023Assets 2024: $180,311Liabilities 2024: $49,474Net Assets 2024: $130,8372024

Highlighted filing

2024

Assets$180,311
Liabilities$49,474
Net Assets$130,837

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $213,641Expenses 2011: $245,667Net Income 2011: -$32,0262011Expenses 2012: $254,1002012Revenue 2013: $222,453Expenses 2013: $213,801Net Income 2013: $8,6522013Revenue 2014: $216,843Expenses 2014: $205,237Net Income 2014: $11,6062014Revenue 2015: $184,272Expenses 2015: $155,440Net Income 2015: $28,8322015Revenue 2016: $167,053Expenses 2016: $157,776Net Income 2016: $9,2772016Revenue 2017: $166,160Expenses 2017: $167,139Net Income 2017: -$9792017Revenue 2018: $219,569Expenses 2018: $199,819Net Income 2018: $19,7502018Revenue 2019: $241,494Expenses 2019: $235,107Net Income 2019: $6,3872019Revenue 2020: $216,260Expenses 2020: $166,331Net Income 2020: $49,9292020Revenue 2022: $299,040Expenses 2022: $316,608Net Income 2022: -$17,5682022Revenue 2023: $278,107Expenses 2023: $283,058Net Income 2023: -$4,9512023Revenue 2024: $233,599Expenses 2024: $217,517Net Income 2024: $16,0822024

Highlighted filing

2024

Revenue$233,599
Expenses$217,517
Net Income$16,082

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.80$0.49$1.31$2.34$2.18$0.16
2023Summary only. Only limited summary data is available for this year.$1.96$0.82$1.15$2.78$2.83$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$1.31$1.20$2.99$3.17$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$1.67$0.96$2.16$1.66$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$1.66$0.46$2.41$2.35$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$1.87$0.40$2.20$2.00$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$2.03$0.20$1.66$1.67$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$2.16$0.21$1.67$1.58$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.22$2.56$0.66$1.84$1.55$0.29
2014Summary only. Only limited summary data is available for this year.$3.33$2.96$0.37$2.17$2.05$0.12
2013Detailed filing. Detailed filing data is available for this year.$3.58$3.33$0.25$2.22$2.14$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$3.59$0.17$2.54
2011Summary only. Only limited summary data is available for this year.$4.07$3.62$0.45$2.14$2.46$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 10, 2025
Return Version
2024v5.0
Gross Receipts
$233,599
Mission and Program Overview

Mission

Facility/park for recreaton: "to promote, foster, & encourage recreation of all citizens of lincoln county..." ball park primarily used for baseball, softball,and soccer. Concession stands in use during games.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$164,717$151,559▼ $13,158
Cash and Non-Interest-Bearing Accounts$31,730$28,752▼ $2,978
Total Assets$196,447$180,311▼ $16,136
Liabilities
Mortgage Notes Payable Secured by Investment Property$81,594--
Unsecured Notes Loans Payable-$49,474-
Accounts Payable and Accrued Expenses$98--
Total Liabilities$81,692$49,474▼ $32,218
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,755$130,837▲ $16,082
Total Net Assets Fund Balance$114,755$130,837▲ $16,082
Total Liabilities and Net Assets / Fund Balance$196,447$180,311▼ $16,136

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$99,559$409,328$508,887
Land$52,000-$52,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad SheltonPresident
Ryan StrongTreasurer
Steven CunninghamVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$233,599
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$16,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,703
Salaries, Compensation, and Employee Benefits$70,814
Total Fundraising Expense$407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,355--$69,355
Occupancy$42,123--$42,123
Depreciation Depletion$13,158--$13,158
Fees for Services Accounting-$5,050-$5,050
Insurance$4,315--$4,315
All Other Expenses$3,812--$3,812
Advertising-$3,420-$3,420
Other Expenses$3,182--$3,182
Payroll Taxes$1,459--$1,459
Interest$1,432--$1,432
Office Expenses-$437-$437
Fees for Services Other--$407$407
Total Functional Expenses$208,203$8,907$407$217,517
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization has board members

Form 990, Page 6, Part VI, Line 11B

Tax return is presented to president and approved by board before e-filing.

Form 990, Page 6, Part VI, Line 12C

Organization has quarterly review of board members' review of conflicts of interest so that they may be excluded from key votes.

Form 990, Page 6, Part VI, Line 19

All documents of public record can be reviewed upon request of the secretary.

Filing and Contact Details

Filer

Filer Name
Southern Lincoln County Recreation
EIN
62-6073863
Phone
9314338767
Address
PO BOX 925, FAYETTEVILLE, TN 37334

Signing Officer

Name
Brad Shelton
Title
President
Phone
9314338767
Signed
2025-10-10

Organization Details

Principal Officer
Brad Shelton
Formed
1967
Legal Domicile
Tn
Voting Board Members
18
Independent Board Members
18
Employees
36

Preparer

Firm
Storey Accounting and Bookkeeping
Address
310 W COLLEGE ST, FAYETTEVILLE, TN 37334
Preparer
Caleb G Rozar
Phone
9314332246
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Neccessary support activities

Raw XML Appendix306 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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IRS990/AdvertisingGrp/ManagementAndGeneralAmt03420
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0146703
IRS990/CYOtherRevenueAmt00
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IRS990/EmployeeCnt036
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVEN CUNNINGHAM
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0233599
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04315
IRS990/InsuranceGrp/TotalAmt04315
IRS990/InterestGrp/ProgramServicesAmt01432
IRS990/InterestGrp/TotalAmt01432
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0409328
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0164717
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0151559
IRS990/LandBldgEquipCostOrOtherBssAmt0560887
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FACILITY/PARK FOR RECREATON: "TO PROMOTE, FOSTER, & ENCOURAGE RECREATION OF ALL CITIZENS OF LINCOLN COUNTY..." BALL PARK PRIMARILY USED FOR BASEBALL, SOFTBALL,AND SOCCER. CONCESSION STANDS IN USE DURING GAMES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt081594
IRS990/NetAssetsOrFundBalancesBOYAmt0114755
IRS990/NetAssetsOrFundBalancesEOYAmt0130837
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0114755
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt042123
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0CONCESSION PURCHASES
IRS990/OtherExpensesGrp/Desc1GROUNDS/FIELD EXPENSES
IRS990/OtherExpensesGrp/Desc2JANITORIAL EXPENSE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TEAMS/CONCESSIONS/GATE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NECCESSARY SUPPORT ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS PRESENTED TO PRESIDENT AND APPROVED BY BOARD BEFORE E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION HAS QUARTERLY REVIEW OF BOARD MEMBERS' REVIEW OF CONFLICTS OF INTEREST SO THAT THEY MAY BE EXCLUDED FROM KEY VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS OF PUBLIC RECORD CAN BE REVIEWED UPON REQUEST OF THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0407
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08907
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208203
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081692
IRS990/TotalLiabilitiesEOYAmt049474
IRS990/TotalLiabilitiesGrp/BOYAmt081692
IRS990/TotalLiabilitiesGrp/EOYAmt049474
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130837
IRS990/TotalOtherProgSrvcExpenseAmt017619
IRS990/TotalProgramServiceExpensesAmt0208203
IRS990/TotalProgramServiceRevenueAmt0233599
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0233599
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233599
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0196447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180311
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt049474
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 925
IRS990/USAddress/CityNm0FAYETTEVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037334
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.LINCOLNRECREATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRAD SHELTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09314338767
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHERN LINCOLN COUNTY RECREATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0626073863
ReturnHeader/Filer/PhoneNum09314338767
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 925
ReturnHeader/Filer/USAddress/CityNm0FAYETTEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037334
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831558037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STOREY ACCOUNTING AND BOOKKEEPING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0310 W COLLEGE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAYETTEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037334
ReturnHeader/PreparerPersonGrp/PhoneNum09314332246
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CALEB G ROZAR
ReturnHeader/ReturnTs02025-10-13T08:56:06-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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