Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Freedom Area Recreation Council
EIN 81-4020731 • 501(c)3 • Sykesville, MD
Profile
The purpose of the Freedom Area Rec Council is to build a public recreation program using public school buildings, grounds, parks and facilities, volunteers and local organizations, both public and private to stimulate interest in promoting and furthering the cause of recreation, including youth softball, baseball, lacrosse, football, dance, rugby, track & field, cross counrty, volleyball, soccer, cheerleading, field hockey, and other programs.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$166,306
Up $51,232 (+45%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$166,306
Up $51,232 (+45%) from 2024
Revenue
Up$183,209
Up $99,200 (+118%) from 2024
Expenses
Up$131,977
Up $67,856 (+106%) from 2024
Net Income
Up$51,232
Up $31,344 (+158%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $166,306
- Liabilities
- $0
- Net assets
- $166,306
- Revenue
- $183,209
- Expenses
- $131,977
- Net income
- $51,232
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Facts available. Structured filing facts are available, but richer extracted sections are limited. | $1.66 | $0.00 | $1.66 | $1.83 | $1.32 | $0.51 |
| 2024Detailed filing. Detailed filing data is available for this year. | $1.15 | $0.00 | $1.15 | $0.84 | $0.64 | $0.20 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $183,209
Mission and Program Overview
Mission
The purpose of the Freedom Area Rec Council is to build a public recreation program using public school buildings, grounds, parks and facilities, volunteers and local organizations, both public and private to stimulate interest in promoting and furthering the cause of recreation, including youth softball, baseball, lacrosse, football, dance, rugby, track & field, cross counrty, volleyball, soccer, cheerleading, field hockey, and other programs.
Promoting and furthering the cause of recreation, including Dance, Volleyball, Rugby, Soccer and other recreation activities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $115,074 | $166,306 | ▲ $51,232 |
| Cash and Non-Interest-Bearing Accounts | $115,074 | $129,692 | ▲ $14,618 |
| Savings and Temporary Cash Investments | - | $36,614 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $115,074 | $166,306 | ▲ $51,232 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $115,074 | $166,306 | ▲ $51,232 |
| Total Liabilities and Net Assets / Fund Balance | $115,074 | $166,306 | ▲ $51,232 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ken Whalen | President |
| Dave Ferguson | Vice President |
| Curt Weise | Director |
| John Hieatzman | Director |
| John O'Donoghue | Director |
| Kirk Engle | Director |
| Steve Berry | Director |
| Wing Lam | Secretary |
| Sue Chaney | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $51,831
- Program Service Revenue
- $131,269
- Investment Income
- $109
- Other Revenue
- $0
- All Other Contributions
- $26,701
- Change in Net Assets
- $51,232
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $105,251 |
| Grants and Similar Amounts Paid | $26,726 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $44,723 | $1,816 | - | $46,539 |
| Grants to Domestic Orgs | $26,726 | - | - | $26,726 |
| Other Expenses | $10,104 | $12,578 | - | $10,104 |
| Fees for Services Accounting | - | $1,843 | - | $1,843 |
| Insurance | - | $488 | - | $488 |
| Advertising | - | $207 | - | $207 |
| Total Functional Expenses | $115,045 | $16,932 | $0 | $131,977 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
“Review by President and Treasurer”
Form 990, Part VI, Section C, line 19
“Upon request”
Filing and Contact Details
Filer
- Filer Name
- Freedom Area Recreation Council
- EIN
- 81-4020731
- Phone
- 4102748623
- Address
- 7237 Gaither Road, Sykesville, MD 21784
Signing Officer
- Name
- Ken Whalen
- Title
- President
- Phone
- 4104404407
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Ken Whalen
- Legal Domicile
- Md
- Voting Board Members
- 31
- Independent Board Members
- 22
- Employees
- 0
- Volunteers
- 2,299
Preparer
- Firm
- B Speer CPA LLC
- Address
- 10 N JEFFERSON ST, FREDERICK, MD 21701-4896
- Preparer
- Burton Speer
- Phone
- 2404394095
Supplemental Narrative
Additional Explanations
Form 990, Part IX, line 24E
“Field Equipment & Maintenance: Program service expenses 9,583. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,583. Sanitation: Program service expenses 7,062. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,062. Dance Costumes: Program service expenses 4,343. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,343. Scholarships: Program service expenses 3,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,500. Awards: Program service expenses 2,563. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,563. Field Hockey Registration Fees Distributed: Program service expenses 2,544. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,544. Rugby Uniforms: Program service expenses 2,521. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,521. Rugby Expenses: Program service expenses 2,339. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,339. Arrow Expenses: Program service expenses 2,175. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,175. Volleyball Uniforms: Program service expenses 1,927. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,927. Gym Cleaning: Program service expenses 1,782. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,782. Administration Expenses: Program service expenses 0. Management and general expenses 1,057. Fundraising expenses 0. Total expenses 1,057. Arrow Uniforms: Program service expenses 954. Management and general expenses 0. Fundraising expenses 0. Total expenses 954. Rugby Field & Equipment: Program service expenses 885. Management and general expenses 0. Fundraising expenses 0. Total expenses 885. Website: Program service expenses 0. Management and general expenses 749. Fundraising expenses 0. Total expenses 749. Arrow Equipment: Program service expenses 576. Management and general expenses 0. Fundraising expenses 0. Total expenses 576. Dance Expenses: Program service expenses 550. Management and general expenses 0. Fundraising expenses 0. Total expenses 550. Bell Choir Expenses: Program service expenses 383. Management and general expenses 0. Fundraising expenses 0. Total expenses 383. Volleyball Equipment: Program service expenses 382. Management and general expenses 0. Fundraising expenses 0. Total expenses 382. Volleyball Expenses: Program service expenses 267. Management and general expenses 0. Fundraising expenses 0. Total expenses 267. Soccer Expenses: Program service expenses 160. Management and general expenses 0. Fundraising expenses 0. Total expenses 160. Choir Uniforms: Program service expenses 123. Management and general expenses 0. Fundraising expenses 0. Total expenses 123. Krimgold Park Expenses: Program service expenses 104. Management and general expenses 0. Fundraising expenses 0. Total expenses 104. Bank Fees: Program service expenses 0. Management and general expenses 10. Fundraising expenses 0. Total expenses 10.”
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| IRS990/RevenueAmt | 0 | 131269 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 115074 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 166306 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 36614 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 51831 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2930 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 20945 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7081 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 84487 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 109 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 109 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 75 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 406 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 131269 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 82200 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 62367 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 61175 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12487 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 349498 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 109 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 96 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 75 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 406 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00090 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00120 |
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| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 4653 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98070 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 433985 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 83900 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65297 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 82120 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19568 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 433985 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 183209 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 84009 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 65393 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 82195 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 24238 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 439044 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Review by President and Treasurer |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Upon request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Field Equipment & Maintenance: Program service expenses 9,583. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,583. Sanitation: Program service expenses 7,062. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,062. Dance Costumes: Program service expenses 4,343. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,343. Scholarships: Program service expenses 3,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,500. Awards: Program service expenses 2,563. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,563. Field Hockey Registration Fees Distributed: Program service expenses 2,544. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,544. Rugby Uniforms: Program service expenses 2,521. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,521. Rugby Expenses: Program service expenses 2,339. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,339. Arrow Expenses: Program service expenses 2,175. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,175. Volleyball Uniforms: Program service expenses 1,927. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,927. Gym Cleaning: Program service expenses 1,782. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,782. Administration Expenses: Program service expenses 0. Management and general expenses 1,057. Fundraising expenses 0. Total expenses 1,057. Arrow Uniforms: Program service expenses 954. Management and general expenses 0. Fundraising expenses 0. Total expenses 954. Rugby Field & Equipment: Program service expenses 885. Management and general expenses 0. Fundraising expenses 0. Total expenses 885. Website: Program service expenses 0. Management and general expenses 749. Fundraising expenses 0. Total expenses 749. Arrow Equipment: Program service expenses 576. Management and general expenses 0. Fundraising expenses 0. Total expenses 576. Dance Expenses: Program service expenses 550. Management and general expenses 0. Fundraising expenses 0. Total expenses 550. Bell Choir Expenses: Program service expenses 383. Management and general expenses 0. Fundraising expenses 0. Total expenses 383. Volleyball Equipment: Program service expenses 382. Management and general expenses 0. Fundraising expenses 0. Total expenses 382. Volleyball Expenses: Program service expenses 267. Management and general expenses 0. Fundraising expenses 0. Total expenses 267. Soccer Expenses: Program service expenses 160. Management and general expenses 0. Fundraising expenses 0. Total expenses 160. Choir Uniforms: Program service expenses 123. Management and general expenses 0. Fundraising expenses 0. Total expenses 123. Krimgold Park Expenses: Program service expenses 104. Management and general expenses 0. Fundraising expenses 0. Total expenses 104. Bank Fees: Program service expenses 0. Management and general expenses 10. Fundraising expenses 0. Total expenses 10. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IX, line 24e |
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| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 166306 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 115045 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 131977 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 166306 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 166306 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7237 Gaither Road |
| IRS990/USAddress/CityNm | 0 | Sykesville |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 21784 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 31 |
| IRS990/VotingMembersIndependentCnt | 0 | 22 |
| IRS990/WebsiteAddressTxt | 0 | https://www.freedomarearec.org/ |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Ken Whalen |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4104404407 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Freedom Area Recreation Council |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 814020731 |
| ReturnHeader/Filer/PhoneNum | 0 | 4102748623 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7237 Gaither Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Sykesville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21784 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 853213222 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | B SPEER CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10 N JEFFERSON ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FREDERICK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 217014896 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2404394095 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BURTON SPEER |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T14:24:52-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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