Nonprofit · EIN 23-7410797
SUMMERFIELD RECREATION ASSOCIATION INC
Tax-exempt · SUMMERFIELD, NC 27358
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $235,982 | $321,059 | -$85,077 | $86,301 | $0 | $86,301 |
| December 31, 2024 | 990 | $443,025 | $328,328 | $114,697 | $173,505 | $0 | $173,505 |
| December 31, 2023 | 990 | $382,682 | $401,703 | -$19,021 | $58,808 | $0 | $58,808 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,348
- Program service revenue
- $222,564
- Investment income
- $70
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $8,913
- Occupancy
- $96,391
- Program services (functional)
- $319,952
- Management and general (functional)
- $1,107
Balance sheet and other
- Total assets, start of year
- $173,505
- Total assets, end of year
- $86,301
- Total liabilities, end of year
- $0
- Net assets, end of year
- $86,301
- Gross receipts
- $235,982
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1982
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Klutts | President Trustee or director | 10 | $0 |
| Gary Klutts | President Elect Trustee or director | 10 | $0 |
| Kristina Coon | Treasurer Trustee or director | 10 | $0 |
| Les Elliott | VP of Baseball Trustee or director | 10 | $0 |
| Eric Coon | VP of Stars Travel Program Trustee or director | 10 | $0 |
| Janver Osabel | VP of Basketball & Cheerleading Trustee or director | 10 | $0 |
| Courtney Harrington | VP of Administration Trustee or director | 10 | $0 |
| John Sheridan | VP of Operations Trustee or director | 10 | $0 |
| Tim McMurray | VP of Softball Trustee or director | – | $0 |
| Alex Woods | VP of Communication & Community Relations Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ron Perry | President Trustee or director | 10 | $0 |
| Gary Klutts | President Elect Trustee or director | 10 | $0 |
| Kristina Coon | Treasurer Trustee or director | 10 | $0 |
| Les Elliott | VP of Baseball Trustee or director | 10 | $0 |
| Gooch Gladwell | VP of Stars Travel Program Trustee or director | 10 | $0 |
| John Berlin | VP of Basketball & Cheerleading Trustee or director | 10 | $0 |
| Courtney Harrington | VP of Communications and Community Relations Trustee or director | 10 | $0 |
| John Sheridan | VP of Operations Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eric Coon | President Trustee or director | 10 | $0 |
| Gary Klutts | President Elect Trustee or director | 10 | $0 |
| John Sheridan | Secretary Trustee or director | 10 | $0 |
| Kristina Coon | Treasurer Trustee or director | 10 | $0 |
| Les Elliott | VP of Baseball Trustee or director | 10 | $0 |
| Dustin Barnett | VP of Softball Trustee or director | 10 | $0 |
| Gooch Gladwell | VP of Stars Travel Program Trustee or director | 10 | $0 |
| BJ Durham | VP of Basketball & Cheerleading Trustee or director | 10 | $0 |
| Courtney Harrington | VP of Communications and Community Relations Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 147, SUMMERFIELD, NC 27358-0147
- Principal officer (990 for 2025)
- Kristina Coon, PO Box 147, Summerfield, NC 27358
- Signed the 990
- Kristina Coon, Treasurer
- Phone
- (336) 392-0245
- Return prepared by
- ANDERS & BARROW CPAS PC
Mission
Providing Youth Sports Programs
Program accomplishments
- Summerfield Recreation Association provided organized athletic activities for over 1000 children in 3 different sports throughout the year.Expenses $319,952 · revenue $222,563
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7410797
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $86,301
- Income (IRS master file)
- $235,982
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $235,982 | $321,059 | $86,301 | XML |
| 990 | December 2024 | $443,025 | $328,328 | $173,505 | XML |
| 990 | December 2023 | $382,682 | $401,703 | $58,808 | XML |
| 990 | December 2022 | $291,815 | $284,797 | $77,829 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7410797).
Questions about SUMMERFIELD RECREATION ASSOCIATION INC
- What is the EIN of SUMMERFIELD RECREATION ASSOCIATION INC?
- The employer identification number (EIN) of SUMMERFIELD RECREATION ASSOCIATION INC is 23-7410797.
- Is SUMMERFIELD RECREATION ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to SUMMERFIELD RECREATION ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUMMERFIELD RECREATION ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMMERFIELD RECREATION ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUMMERFIELD RECREATION ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SUMMERFIELD RECREATION ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Kristina Coon.
- Who are the officers and directors of SUMMERFIELD RECREATION ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SUMMERFIELD RECREATION ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $235,982, expenses of $321,059 and total assets of $86,301 at year end.
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