philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Hammond Park Recreation INC

Not tax-deductible

Laurel, MD501(c)(4)Recreation & Sports EIN 52-0857595Revenue $385K in FY2023

On file with the IRS8034 Helmart Dr, 20723-1198 · Laurel, MDTax-exempt since Apr 2013

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Community Swimming Facility

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
97¢ of each $1 spent went to programs.
Run by 11 volunteers and 37 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $43K a year · 13% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
14 mo
of spending, in cash
Looks good: 13.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$194K
22% of total assets
Looks good: liabilities are 22% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$385K
+0.9% vs prior year
Spent
$422K
To programs
97%
Net assets
$683K
By yearFY2020–FY2023
Revenue
$385K
FY2023▲ +0.9%
Tap a bar for its year
Revenue by fiscal year
FY2020$171K
FY2021$354K
FY2022$382K
FY2023$385K
Expenses
$422K
FY2023▲ +40%
Tap a bar for its year
Expenses by fiscal year
FY2020$140K
FY2021$256K
FY2022$302K
FY2023$422K
Net assets
$683K
FY2023▲ +61%
Tap a bar for its year
Net assets by fiscal year
FY2020$246K
FY2021$344K
FY2022$425K
FY2023$683K

From the FY2023 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Apr 2013.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $409K Management & general 3% · $13K

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

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
Aaron Nelson
Director of Swim Team
$0Pt VII · Sec A
Matt Pfeifer
Director of Pool Grounds
$0Pt VII · Sec A
Christina Nelson
Director of Swim Team
$0Pt VII · Sec A
Rich Porac
Director
$0Pt VII · Sec A
Donna Cook
Social Director
$0Pt VII · Sec A
Sarah Krom
Director of Membership
$0Pt VII · Sec A
Ricardo Hernandez
Director of Facilities
$0Pt VII · Sec A
Kerri Ukstins
President
$0Pt VII · Sec A
See Hammond Park Recreation INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Hammond Park Recreation INC is a membership association based in Laurel, MD.

Questions for Hammond Park Recreation INC

Tap to ask. Hammond Park Recreation INC sees how many people are interested.

Your first name shows with your question. Hammond Park Recreation INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $409K · in their own filed words · FY2023
01

The organizations programs and services provide an active swimming environment and social interaction activities for its members. Further, the swim teams activities promote teamwork and exercise for the youth who participate in the program.

$409Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$385K
Ln 12
Gifts and grantsLn 1h$385K
Money outPt IX
$422K
Ln 25
Programscol B$409K
Managementcol C$13K
Owns and owesPt X
$683K
net assets · Ln 32
Cash and savingsLn 1–2$480K
Total assetsLn 16$877K
LiabilitiesLn 26$194K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$385K
Total revenueLn 12$385K
Assets in detailPt X, end of year
CashLn 1$480K
Cash and savings togetherLn 1–2$480K
Land, buildings, equipmentLn 10c$397K
Total assetsLn 16$877K
LiabilitiesLn 26$194K
Net assetsLn 32$683K
OperationsPt I, VI
EmployeesI 537
VolunteersI 611
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$517K$480K
Land, buildings, equipmentLn 10c$369K$397K
Total assetsLn 16$887K$877K
LiabilitiesLn 26$462K$194K
Net assetsLn 32$425K$683K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$127K$127K
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$700$700
Office expensesLn 13$12K$12K
InterestLn 20$14K$14K
Depreciation, depletion and amortizationLn 22$21K$21K
Other expenses (24a–d)Ln 24$202K$202K
All other expensesLn 24e$34K$34K
Total functional expensesLn 25$422K$409K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $385K$422K−$37K$683K 990 PDF
FY2022 $382K$302K$80K$425K 990 PDF
FY2021 $354K$256K$98K$344K 990 PDF
FY2020 $171K$140K$31K$246K 990 PDF

More to add? Claim this org

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 $384,995 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $380,759$384,995
I-9 Program service revenue$0
I-10 Investment incomePrior year $970$0
I-11 Other revenue$0
I-12 Total revenuePrior year $381,729$384,995
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $127,349$137,092
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $191,081$284,711
I-18 Total expensesPrior year $318,430$421,803
I-19 Revenue less expensesPrior year $63,299−$36,808
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $384,995 across 3 lines filed
VIII-1b Membership dues$384,995
VIII-1h Total contributions, gifts and grants$384,995
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$384,995
Part IX · Statement of functional expenses $421,803 across 8 lines filed
IX-7 Other salaries and wagesPrograms $127,349$127,349
IX-10 Payroll taxesPrograms $9,743$9,743
IX-11c Accounting feesManagement $700$700
IX-13 Office expensesManagement $12,254$12,254
IX-20 InterestPrograms $13,868$13,868
IX-22 Depreciation, depletion and amortizationPrograms $21,255$21,255
IX-24 Other expenses (24a–d)Programs $202,144$202,144
IX-24e All other expensesPrograms $34,490$34,490
IX-25 Total functional expensesPrograms $408,849 · Management $12,954 · Fundraising $0$421,803
Part X · Balance sheet $877,108 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $516,703$479,895
X-4 Accounts receivableStart of year $530$530
X-10c Land, buildings and equipment, netStart of year $369,438$396,683
X-16 Total assetsStart of year $886,671$877,108
X-26 Total liabilitiesStart of year $462,020$193,780
X-32 Total net assets or fund balancesStart of year $424,651$683,328
X-33 Total liabilities and net assetsStart of year $886,671$877,108
Part XI · Reconciliation of net assets $683,328 net assets at year end
XI-1 Total revenue$384,995
XI-2 Total expenses$421,803
XI-3 Revenue less expenses−$36,808
XI-4 Net assets at start of year$424,651
XI-8 Prior period adjustments$295,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$683,328

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.