Nonprofit · EIN 25-1323561
HOMER-CENTER RECREATION AND PARK BOARD INC
Tax-exempt (reinstated) · HOMER CITY, PA 15748
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $122,283 | $120,007 | $2,276 | $2,276 | $0 | $2,276 |
| December 31, 2024 | 990 | $103,667 | $118,298 | -$14,631 | $0 | $0 | $0 |
| December 31, 2023 | 990 | $209,922 | $210,918 | -$996 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,836
- of which government grants
- $15,836
- Program service revenue
- $106,395
- Investment income
- $2
- Net rental income
- $50
- Other revenue
- $50
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $51,553
- Salaries, compensation and benefits (total)
- $51,553
- Professional fundraising fees
- $0
- Accounting fees
- $5,912
- Program services (functional)
- $120,007
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $2,276
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,276
- Gross receipts
- $122,283
- Employees
- 16
- Volunteers
- 9
- Year formed
- 1975
- State of legal domicile
- PA
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 |
|---|---|---|---|
| Michael Bertig | Secretary Officer | 1 | $0 |
| Matthew Black | Vice President Officer | 1 | $0 |
| Thomas B Citeroni | Treasurer Officer | 25 | $0 |
| Kyle Cobaugh | President Officer | 10 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Bertig | Secretary Officer | 1 | $0 |
| Matthew Black | Vice President Officer | 1 | $0 |
| Aaron Lehman | President Officer | 10 | $0 |
| Thomas B Citeroni | Treasurer Officer | 25 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Bertig | Secretary Officer | 1 | $0 |
| Matthew Black | Vice President Officer | 1 | $0 |
| Aaron Lehman | President Officer | 10 | $0 |
| Thomas B Citeroni | Treasurer Officer | 25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 119, HOMER CITY, PA 15748-0119
- In care of
- % TREASURER
- Principal officer (990 for 2025)
- Thomas B Citeroni, 11 N Main Street, Homer City, PA 15748
- Signed the 990
- Thomas B Citeroni, TREASURER
- Phone
- (724) 479-9392
- Website
- https://hcparkandrec.com/
- Return prepared by
- Citeroni Accounting
Mission
Recreation & Park Board Provides recreational facilities for the residents of the Homer City Borough, Center Township and Homer-Center School District.
Program accomplishments
- Community Recreational activities including municipal pool activities, basketball, any other activities. Expenses are not allocated to seperate activities.Expenses $120,007 · grants $14,836 · revenue $126,981
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
- 25-1323561
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $2,276
- Income (IRS master file)
- $122,283
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- February 22, 2012
- Reinstated
- Effective May 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $122,283 | $120,007 | $2,276 | XML |
| 990 | December 2024 | $103,667 | $118,298 | $0 | IRS |
| 990 | December 2023 | $209,922 | $210,918 | $0 | XML |
| 990 | December 2022 | $106,968 | $140,472 | $0 | IRS |
| 990 | December 2021 | $157,692 | $138,500 | $106,328 | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 25-1323561).
Questions about HOMER-CENTER RECREATION AND PARK BOARD INC
- What is the EIN of HOMER-CENTER RECREATION AND PARK BOARD INC?
- The employer identification number (EIN) of HOMER-CENTER RECREATION AND PARK BOARD INC is 25-1323561.
- Is HOMER-CENTER RECREATION AND PARK BOARD INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
- Are donations to HOMER-CENTER RECREATION AND PARK BOARD INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HOMER-CENTER RECREATION AND PARK BOARD 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 HOMER-CENTER RECREATION AND PARK BOARD 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 HOMER-CENTER RECREATION AND PARK BOARD 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 HOMER-CENTER RECREATION AND PARK BOARD INC?
- The 990 for the year ended December 31, 2025 names Thomas B Citeroni.
- Who are the officers and directors of HOMER-CENTER RECREATION AND PARK BOARD INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does HOMER-CENTER RECREATION AND PARK BOARD INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $122,283, expenses of $120,007 and total assets of $2,276 at year end.
Other nonprofits in HOMER CITY
- RED BARN SPORTSMENS CLUB INC EIN 25-1324660 · last filed 990 for 2025
- SONS OF ITALY IN AMERICA EIN 25-0901396 · last filed 990 for 2024
- AMERICAN LEGION EIN 25-0319757 · last filed 990 for 2024
- AMERICAN LEGION EIN 90-0043656 · last filed 990-EZ for 2024
- HOMER-CENTER EDUCATION FOUNDATION EIN 46-1461219 · last filed 990-EZ for 2025
- HOMER CENTER PUBLIC LIBRARY EIN 20-5853902 · last filed 990-N for 2025
- HOMER-CENTER HISTORICAL SOCIETY EIN 25-1752125 · last filed 990-N for 2024
- FRIENDS OF BURRELL TOWNSHIP PARKS & RECREATION FOUNDATION EIN 93-1873770 · last filed 990-N for 2025
All nonprofits in HOMER CITY · Pennsylvania · Human services