Frederick County Association Of Recreation Councils, Carroll Manor Point Of Rocks Rec in Adamstown, Maryland (MD)

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Frederick County Association Of Recreation Councils, Carroll Manor Point Of Rocks Rec
Employer Identification Number (EIN)521914539
Name of OrganizationFrederick County Association Of Recreation Councils
Secondary NameCarroll Manor Point Of Rocks Rec
In Care of NameLisa Graham
Address2688 Lydia Ct, Adamstown, MD 21710-9501
SubsectionCharitable Organization
Ruling Date11/1996
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$274,301
Amount of Income$206,377
Form 990 Revenue Amount$144,097
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Fairs, County and Other


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Amount of income in 2014: $206,377 (it was $280,047 in 2013)
This organization: 

 $206,377
Other organizations performing similar types of work: 

 $88,559

Assets in 2014: $274,301 (it was $248,448 in 2013)
This organization: 

 $274,301
Other organizations performing similar types of work: 

 $44,967

Expenses in 2013: $144,037
This organization: 

 $144,037
Other organizations performing similar types of work: 

 $68,935

Income to expenses ratio in 2013: 1.4
Frederick County Association Of Recreation Councils, Carroll Manor Point Of Rocks Rec: 

 1.4
Other organizations performing similar types of work: 

 1.0

Grants share in income in 2013: 46.0%
Frederick County Association Of Recreation Councils, Carroll Manor Point Of Rocks Rec: 

 46.0%
Other organizations performing similar types of work: 

 7.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?No
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?No
Did the organization obtain separate, independent audited financial statements for the tax year?No
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10960
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return0
Did the organization file all required federal employment tax returns?No
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNo
Has it filed a Form 990-T for this year?No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$144,097$279,162
Contributions, Gifts, Grants and Other Similar Amounts$3,175$128,399
Program Service Revenue$125,360$148,593
All Other Amusement and Recreation Industries $39,084
All Other Amusement and Recreation Industries $34,058
All Other Amusement and Recreation Industries $46,043
All Other Amusement and Recreation Industries $2,105
All Other Amusement and Recreation Industries $7,308
All other program service revenue$19,995
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0
Income from investment of tax-exempt bond proceeds$0$0
Royalties$0$0
Net rental income$0$0
Net gain/loss from sales of assets other than inventory$0$0
Net income/loss from fundraising events$15,562$4,213$750
Gross income from fundraising events$35,065$1,635
Less: direct expenses$19,503$885
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$0$1,420
900099$1,420
All other revenue$0
Statement of Functional Expenses
201120122013
Total functional expenses$140,733$144,037
Grants and other assistance to domestic organizations and domestic governments$2,491
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$0$0
Compensation not included above, to disqualified persons$0
Other salaries and wages$0$0
Pension plan accruals and contributions$0
Other employee benefits$0
Payroll taxes$0$0
Fees for services (non-employees)
Management$0
Legal$0
Accounting$0
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$0
Advertising and promotion$0
Office expenses$4,915
Information technology$0
Royalties$0
Occupancy$2,378
Travel$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$0
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$6,315
Insurance$0
Other expenses$13,738
Other expenses$32,776
Other expenses$27,623
Other expenses$23,192
Other expenses$30,609
Balance Sheet
201120122013
Total assets$105,605$113,323$248,448
Cash - non-interest-bearing$35,592
Savings and temporary cash investments$38,415
Pledges and grants receivable, net$0
Accounts receivable, net$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$0
Land, buildings, and equipment: cost or other basis$174,441
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$0$0$0
Total net assets or fund balances$105,605$248,448
Unrestricted net assets$248,448
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$814,408
Subtotal$814,408
Gifts, grants, contributions, and membership fees received$263,360
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$551,048
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$832,994
Public support$814,408
Subtotal$854
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$854
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$17,732
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Howard County Antique Farm Machinery Club IncPO BOX 335, W Friendship, MD 21794-0335MD1996-05$654,066
2African American Festival FoundationPO BOX 67368, Baltimore, MD 21215-0011MD2002-03$616,439
3Saint Marys County Fair Association IncorporatedPO BOX 243, Leonardtown, MD 20650-0243MD1999-05$557,416
4Cecil County Fair IncPO BOX 84, Childs, MD 21916-0084MD2010-02$430,942
5Irish Charities Of Maryland IncPO BOX 5485, Towson, MD 21285-5485MD1994-09$405,985
6Washington County Agricultural Organization IncPO BOX 681, Sharpsburg, MD 21782-0681MD1983-09$264,091
7Washington County Tractor Pulling Association Inc10142 White Hall Rd, Hagerstown, MD 21740-1436MD2001-01$101,527
8Washington Philatelic Exhibition IncPo Box 99, Lisbon, MD 21765-0099MD1997-10$8,267
9Annual Maryland Park Reunion Inc, Maryland Park Reunion6104 Beacon Hill Pl, Capitol Hgts, MD 20743-4218MD2011-06$0
10First Night Talbot IncResource Center 11 S Harrison St, Easton, MD 21601MD1995-03$0
11Frederick County Association Of Recreation Councils11890 Lynn Crest Rd, Monrovia, MD 21770MD2000-03$0
12Frederick County Association Of Recreation Councils355 Montevue Lane Suite 100, Frederick, MD 21702MD2000-03$0
13Frederick County Association Of Recreation Councils118 North Market Street, Frederick, MD 21701MD2000-03$0
14Frederick County Association Of Recreation Councils, Fountain Rock Nature Council9903 Foxhound Ct, Walkersville, MD 21793MD2000-03$0
15Frederick County Association Of Recreation Councils, Frederick County Association Of Catoctin Area Recreation Council16835 Skunk Hollow Rd, Sabillasville, MD 21780MD1996-11$0
16Frederick County Association Of Recreation Councils, Rose Hill Museum Council1611 North Market Street, Frederick, MD 21701MD1996-11$0
17Fullerton Fireworks Foundation IncPo Box 19433, Baltimore, MD 21206MD2013-11$0
18Great Pocomoke Fair IncPO BOX 304, Pocomoke City, MD 21851-0304MD2015-04$0
19Oxford Day IncPo Box 213, Oxford, MD 21654-0213MD2014-11$0
20Southern Maryland Invitational Livestock Expo3695 Hallowing Point Road Suite 4, Prince Frederick, MD 20678MD2007-08$0
Number of organizations performing similar types of work
Alaska8
Alabama13
Arkansas20
Arizona19
California101
Colorado15
Connecticut14
District of Columbia2
Delaware5
Florida60
Georgia27
Hawaii5
Iowa45
Idaho10
Illinois37
Indiana45
Kansas34
Kentucky33
Louisiana35
Massachusetts26
Maryland27
Maine9
Michigan62
Minnesota68
Missouri36
Mississippi9
Montana12
North Carolina29
North Dakota7
Nebraska9
New Hampshire8
New Jersey29
New Mexico17
Nevada7
New York49
Ohio51
Oklahoma8
Oregon23
Pennsylvania35
Rhode Island3
South Carolina13
South Dakota13
Tennessee33
Texas73
Utah4
Virginia19
Vermont3
Washington49
Wisconsin41
West Virginia23
Wyoming5
International1
Total1,329
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralFrederick County Association Of Recreation Councils355 Montevue Lane Suite 100, Frederick, MD 21702MD2000-03$0
SubordinateFrederick County Association Of Recreation Councils, Carroll Manor Point Of Rocks Rec2688 Lydia Ct, Adamstown, MD 21710-9501MD1996-11$206,377
SubordinateFredrick County Association Of Recreation Councils, Ballenger Creek Recreation Council5906 Char Leigh Cir, Frederick, MD 21703-7554MD2000-03$77,684
SubordinateFredrick County Association Of Recreation Councils, Woodsboro New Midway Rec Council11217 Dublin Rd, Woodsboro, MD 21798-9004MD2000-03$30,308
SubordinateFrederick County Association Of Recreation Councils, Frederick County Senior Rec Council2500 Waterside Dr Unit 304, Frederick, MD 21701-3217MD$17,132
SubordinateFrederick County Association Of Recreation Councils1019 Gristmill Ct, Knoxville, MD 21758MD2000-06$0
SubordinateFrederick County Association Of Recreation CouncilsPo Box 234, Middletown, MD 21769MD2000-03$0
SubordinateFrederick County Association Of Recreation Councils11890 Lynn Crest Rd, Monrovia, MD 21770MD2000-03$0
SubordinateFrederick County Association Of Recreation Councils, Fountain Rock Nature Council9903 Foxhound Ct, Walkersville, MD 21793MD2000-03$0
SubordinateFrederick County Association Of Recreation Councils, Rose Hill Museum Council1611 North Market Street, Frederick, MD 21701MD1996-11$0
SubordinateFredrick County Association Of Recreation CouncilsPo Box 133, Libertytown, MD 21762MD2000-03$0
SubordinateFrederick County Association Of Recreation Councils, Frederick County Association Of Catoctin Area Recreation Council16835 Skunk Hollow Rd, Sabillasville, MD 21780MD1996-11$0
SubordinateFrederick County Association Of Recreation Councils118 North Market Street, Frederick, MD 21701MD2000-03$0
Number of affiliated organizations
Maryland13
Total13

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