Temple Recreation Association FY2023 filing

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Promote, advance and sponsor recreational activities for all ages in and around the geographical area of Temple, berks county, pennsylvania.

501(c)(3) charity; gifts are tax-deductible.
26¢ of each $1 spent went to programs.
$21K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $15K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
26%
of spending
Concern: 26% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$21K
to officers and key staff · 42% of spending
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
16 mo
of spending, in cash
Looks good: 16.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$93K
-77% vs prior year
Spent
$49K
To programs
26%
Net assets
$66K
By yearFY2020–FY2025
Revenue
$93K
FY2023▼ -77%
Tap a bar for its year
Revenue by fiscal year
FY2020$167K
FY2021$393K
FY2022$406K
FY2023$93K
FY2024$94K
FY2025$71K
Expenses
$49K
FY2023▼ -88%
Tap a bar for its year
Expenses by fiscal year
FY2020$181K
FY2021$367K
FY2022$410K
FY2023$49K
FY2024$76K
FY2025$53K
Net assets
$66K
FY2023▲ +194%
Tap a bar for its year
Net assets by fiscal year
FY2020$1K
FY2021$27K
FY2022$23K
FY2023$66K
FY2024$84K
FY2025$102K

From the FY2023 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

26 cents of each dollar spent went to programs.

Program services 26% · $13K Management & general 74% · $36K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $21K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$14,600Pt VII · Sec A
$4,200Pt VII · Sec A
$1,950Pt VII · Sec A
Vice President
$0Pt VII · Sec A

James Hartman’s $16K as President is at the 71st percentile of top reported officer pay among 98 <$100K recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Hartman$15,600$15,600$14,600$10,400$10,000$6,800
Denise Hartman$5,550$5,200$4,200———
Natalie Rohrbach$2,375$1,950$1,950$1,950$2,025$1,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Temple Recreation Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Sponsors recreational activities for all ages in and around Temple, Pennsylvania.

Questions for Temple Recreation Association

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Your first name shows with your question. Temple Recreation Association answers here, for everyone.

2 programs · $13K · in their own filed words · FY2023
01

Promote, advance and sponsor recreational activities for all ages in and around the geographical area of temple, berks county, pennsylvania.

$7Kprogram expense
02

Host dance and memorial cruise for the recreational enjoyment of the people of temple, pa and the surrounding areas.

$6Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$93K
Ln 12
Other incomeLn 4–11$84K
Fees for servicesLn 2g$9K
Money outPt IX
$49K
Ln 25
Programscol B$13K
Managementcol C$36K
Owns and owesPt X
$66K
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$66K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A3
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$9K
Other incomeLn 4–11$84K
Total revenueLn 12$93K
Assets in detailPt X, end of year
CashLn 1$66K
Cash and savings togetherLn 1–2$66K
Total assetsLn 16$66K
LiabilitiesLn 26$0
Net assetsLn 32$66K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$20K$66K
Total assetsLn 16$23K$66K
LiabilitiesLn 26$0$0
Net assetsLn 32$23K$66K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$7K$7K
Pay of current officers, directors and key staffLn 5$21K$21K
Legal feesLn 11b$850$850
Accounting feesLn 11c$6K$6K
Office expensesLn 13$899$899
OccupancyLn 16$8K$600$7K
InsuranceLn 23$568$568
Other expenses (24a–d)Ln 24$6K$6K
Total functional expensesLn 25$49K$13K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 26, 2026 $71K$53K$18K$102K 990 PDF
FY2024Filed with the IRS Nov 7, 2025 $94K$76K$18K$84K 990 PDF
FY2023 ViewingFiled with the IRS Nov 12, 2024 $93K$49K$44K$66K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $406K$410K−$4K$23K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $393K$367K$25K$27K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $167K$181K−$14K$1K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $93,035 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $406,353$8,850
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$84,185
I-12 Total revenuePrior year $406,353$93,035
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$6,868
I-15 Salaries and benefitsPrior year $57,002$20,750
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $353,355$21,544
I-18 Total expensesPrior year $410,357$49,162
I-19 Revenue less expensesPrior year −$4,004$43,873
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $93,035 across 2 lines filed
Lines not itemized here account for $84,185 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,850$8,850
VIII-12 Total revenueRelated to mission $8,850 · Unrelated business $0 · Excluded from tax $84,185$93,035
Part IX · Statement of functional expenses $49,162 across 8 lines filed
IX-4 Benefits paid to or for membersPrograms $6,868$6,868
IX-5 Pay of current officers, directors and key staffManagement $20,750$20,750
IX-11b Legal feesManagement $850$850
IX-11c Accounting feesManagement $5,676$5,676
IX-13 Office expensesManagement $899$899
IX-16 OccupancyPrograms $600 · Management $7,451$8,051
IX-23 InsuranceManagement $568$568
IX-24 Other expenses (24a–d)Programs $5,500$5,500
IX-25 Total functional expensesPrograms $12,968 · Management $36,194 · Fundraising $0$49,162
Part X · Balance sheet $66,433 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $20,391$66,433
X-7 Notes and loans receivableStart of year $1,500$0
X-15 Other assetsStart of year $669$0
X-16 Total assetsStart of year $22,560$66,433
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $22,560$66,433
X-32 Total net assets or fund balancesStart of year $22,560$66,433
X-33 Total liabilities and net assetsStart of year $22,560$66,433
Part XI · Reconciliation of net assets $66,433 net assets at year end
XI-1 Total revenue$93,035
XI-2 Total expenses$49,162
XI-3 Revenue less expenses$43,873
XI-4 Net assets at start of year$22,560
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$66,433

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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