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Brooks Area Recreation INC

Tax-deductible

Brooks, GA501(c)(3)Recreation & SportsEIN 27-1291503Revenue $277K in FY2025

On file with the IRSbrooksbears.comPo Box 4, 30205-0004 · Brooks, GATax-exempt since Oct 2015Publicly supported — 509(a)(2)

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The purpose of Brooks Area Recreation , INC. Is to promote and expand youth recreational sports for boys and girls within its territory and under its jurisdiction and to guard the interests of its participants. The sports programs shall encourage good citizenship, sportsmanship, honesty and loyalty. This purpose will be achieved through the voluntary work performed by the members of this organization in conjunction with the fayette county Recreation board and the city of Brooks, georgia. Brooks Area Recreation consists of the following sports: baseball, cheerleading, football, and softball. Sports are typically played in the spring and/or fall seasons. 669 youth participated in fall 2018 and spring 2019 programs.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 85 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
3 of 5
filings with a surplus
Average surplus $30K a year · 13% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 8.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $200
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$277K
-8% vs prior year
Spent
$287K
To programs
96%
Net assets
$292K
By yearFY2021–FY2025
Revenue
$277K
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$114K
FY2022$169K
FY2023$330K
FY2024$300K
FY2025$277K
Expenses
$287K
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2021$103K
FY2022$174K
FY2023$212K
FY2024$265K
FY2025$287K
Net assets
$292K
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2021$153K
FY2022$148K
FY2023$267K
FY2024$302K
FY2025$292K

From the FY2025 Form 990 (year ending May 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2015.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $276K Management & general 4% · $11K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Darby Holliman
President/Treasurer
$0Pt VII · Sec A
Chris Moody
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
See Brooks Area Recreation INC executive salaries →

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes youth sports like baseball and football, fostering good citizenship and sportsmanship.

Questions for Brooks Area Recreation INC

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Provided by the organization

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2 programs · $276K · in their own filed words · FY2024
01

Recreational football and cheerleading leagues

$144Kprogram expense
02

Recreational baseball and softball leagues

$132Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Fayette County Amateur Radio Club INCFY2024$200
Total grants receivedfrom 1 funder$200

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$277K
Ln 12
Fees for servicesLn 2g$246K
Gifts and grantsLn 1h$31K
Money outPt IX
$287K
Ln 25
Programscol B$276K
Managementcol C$11K
Owns and owesPt X
$292K
net assets · Ln 32
Cash and savingsLn 1–2$211K
Total assetsLn 16$292K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$31K
Government grantsLn 1e$12K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$246K
Total revenueLn 12$277K
Assets in detailPt X, end of year
CashLn 1$211K
Cash and savings togetherLn 1–2$211K
Land, buildings, equipmentLn 10c$81K
Total assetsLn 16$292K
LiabilitiesLn 26$0
Net assetsLn 32$292K
OperationsPt I, VI
EmployeesI 50
VolunteersI 685
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$270K$211K
Land, buildings, equipmentLn 10c$33K$81K
Total assetsLn 16$302K$292K
LiabilitiesLn 26$0$0
Net assetsLn 32$302K$292K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$82$0$82$0
Other fees for servicesLn 11g$281K$270K$11K$0
Advertising and promotionLn 12$2K$2K$0$0
Depreciation, depletion and amortizationLn 22$5K$5K$0$0
Total functional expensesLn 25$287K$276K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $277K$287K−$10K$292K 990 PDF
FY2024 $300K$265K$35K$302K 990 PDF
FY2023 $330K$212K$119K$267K 990 PDF
FY2022 $169K$174K−$5K$148K 990 PDF
FY2021 $114K$103K$11K$153K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $276,676 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $34,967$30,618
I-9 Program service revenuePrior year $265,274$246,058
I-10 Investment incomePrior year −$31$0
I-11 Other revenue$0
I-12 Total revenuePrior year $300,210$276,676
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $264,713$287,062
I-18 Total expensesPrior year $264,713$287,062
I-19 Revenue less expensesPrior year $35,497−$10,386
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $276,676 across 6 lines filed
VIII-1c Fundraising events$1,000
VIII-1e Government grants$12,000
VIII-1f All other contributions, gifts and grants$17,618
VIII-1h Total contributions, gifts and grants$30,618
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$246,058
VIII-12 Total revenueRelated to mission $246,058 · Unrelated business $0 · Excluded from tax $0$276,676
Part IX · Statement of functional expenses $287,062 across 4 lines filed
IX-11c Accounting feesPrograms $0 · Management $82 · Fundraising $0$82
IX-11g Other fees for servicesPrograms $269,580 · Management $10,950 · Fundraising $0$280,530
IX-12 Advertising and promotionPrograms $1,687 · Management $0 · Fundraising $0$1,687
IX-22 Depreciation, depletion and amortizationPrograms $4,763 · Management $0 · Fundraising $0$4,763
IX-25 Total functional expensesPrograms $276,030 · Management $11,032 · Fundraising $0$287,062
Part X · Balance sheet $291,979 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $269,589$211,106
X-10c Land, buildings and equipment, netStart of year $32,776$80,873
X-16 Total assetsStart of year $302,365$291,979
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $302,365$291,979
X-32 Total net assets or fund balancesStart of year $302,365$291,979
X-33 Total liabilities and net assetsStart of year $302,365$291,979
Part XI · Reconciliation of net assets $291,979 net assets at year end
XI-1 Total revenue$276,676
XI-2 Total expenses$287,062
XI-3 Revenue less expenses−$10,386
XI-4 Net assets at start of year$302,365
XI-10 Net assets at end of year$291,979

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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