Nonprofit · EIN 62-6046584
FOUNTAIN CITY RECREATION COMMISSION INC
Tax-exempt (reinstated) · KNOXVILLE, TN 37928
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $310,794 | $235,713 | $75,081 | $365,357 | $15,644 | $349,713 |
| December 31, 2024 | 990 | $287,347 | $204,265 | $83,082 | $307,854 | $16,766 | $291,088 |
| December 31, 2023 | 990-EZ | $155,168 | $117,440 | $37,728 | $226,472 | $17,888 | $208,584 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $19,695
- Program service revenue
- $291,099
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $4,365
- Program services (functional)
- $204,723
- Management and general (functional)
- $30,990
Balance sheet and other
- Total assets, start of year
- $307,854
- Total assets, end of year
- $365,357
- Total liabilities, end of year
- $15,644
- Net assets, end of year
- $349,713
- Land, buildings and equipment
- $85,017
- Net assets without donor restrictions
- $349,713
- Gross receipts
- $310,794
- Employees
- 0
- Volunteers
- 100
- Year formed
- 1952
- State of legal domicile
- TN
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 |
|---|---|---|---|
| Wes Owen | President Officer | 5 | $0 |
| Dustin Cowan | Vice President Officer | 5 | $0 |
| Brad Maeder | Treasurer Officer | 5 | $0 |
| Emily Tucker | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wes Owen | President Officer | 10 | $0 |
| Dustin Cowan | Vice President Officer | 10 | $0 |
| Brad Maeder | Treasurer Officer | 10 | $0 |
| Elizabeth Smith | Secretary Officer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Wes Owen | President | 1 | $0 |
| Dustin Cowan | Vice President | 1 | $0 |
| Elizabeth Smith | Secretary | 1 | $0 |
| Brad Maeder | Treasurer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5002, KNOXVILLE, TN 37928-0002
- Principal officer (990 for 2025)
- Wes Owen, PO BOX 5002, Knoxville, TN 37928
- Signed the 990
- Brad Maeder, Treasurer
- Website
- www.fountaincitysports.org
Mission
Provide recreational sporting leagues and events to youths
Program accomplishments
- Recreation BaseballExpenses $89,242 · revenue $131,992
- Recreation BasketballExpenses $42,487 · revenue $64,432
- Recreational Football and CheerExpenses $55,319 · revenue $90,506
- Concessions and Field RentalExpenses $17,675 · revenue $37,957
- Generalrevenue $7,055
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-EZ on file |
IRS record
- EIN
- 62-6046584
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $365,357
- Income (IRS master file)
- $310,794
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- August 10, 2011
- Reinstated
- Effective August 15, 2012
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 | $310,794 | $235,713 | $365,357 | XML |
| 990 | December 2024 | $287,347 | $204,265 | $307,854 | IRS |
| 990-EZ | December 2023 | $155,168 | $117,440 | $226,472 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 62-6046584).
Questions about FOUNTAIN CITY RECREATION COMMISSION INC
- What is the EIN of FOUNTAIN CITY RECREATION COMMISSION INC?
- The employer identification number (EIN) of FOUNTAIN CITY RECREATION COMMISSION INC is 62-6046584.
- Is FOUNTAIN CITY RECREATION COMMISSION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective August 15, 2012.
- Are donations to FOUNTAIN CITY RECREATION COMMISSION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNTAIN CITY RECREATION COMMISSION 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 FOUNTAIN CITY RECREATION COMMISSION 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 FOUNTAIN CITY RECREATION COMMISSION 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 FOUNTAIN CITY RECREATION COMMISSION INC?
- The 990 for the year ended December 31, 2025 names Wes Owen.
- Who are the officers and directors of FOUNTAIN CITY RECREATION COMMISSION INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FOUNTAIN CITY RECREATION COMMISSION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $310,794, expenses of $235,713 and total assets of $365,357 at year end.
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- LEGACY PARKS FOUNDATION EIN 20-4631230 · last filed 990 for 2025
- WOMENS BASKETBALL HALL OF FAME INC EIN 62-1465889 · last filed 990 for 2024
- TENNESSEE AQUATICS INC EIN 62-1574063 · last filed 990 for 2025
- THE FIRST TEE OF GREATER KNOXVILLE EIN 62-1845117 · last filed 990 for 2024
- VOLUNTEER LEGACY INC EIN 88-2889938 · last filed 990 for 2025
- ROAD RUNNERS CLUB OF AMERICA EIN 62-0731345 · last filed 990 for 2023
- KNOX YOUTH SPORTS INC EIN 58-1738115 · last filed 990 for 2025
All nonprofits in KNOXVILLE · Tennessee · Recreation and sports