BROOKS AREA RECREATION INC

EIN: 271291503 501(c)(3) Recreation & Sports

BROOKS, GA

Total Revenue
$276,676
Total Expenses
$287,062
Total Assets
$291,979
Net Assets
$291,979
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2009
Legal Domicile
GA
Principal Officer
DARBY HOLLIMAN
Phone
4049328801
Tax Period
2024-06-01 to 2025-05-31

BROOKS AREA RECREATION INC, founded in 2009, is a small nonprofit in the Recreation & Sports sector that reported $277K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year.

Mission

ENCOURAGE GOOD CITIZENSHIP, SPORTSMANSHIP, HONESTY AND LOYALTY THROUGH SPORTS PROGRAMS FOR BOYS AND GIRLS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $30,618
Program Service Revenue $246,058
Investment Income $0
Other Revenue $0
TOTAL REVENUE $276,676

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $276,030
Other Expenses $287,062
TOTAL EXPENSES $287,062

Year-over-Year Comparison

2024 2023 Change
Revenue $276,676 $300,210 -0.1%
Expenses $287,062 $264,713 +0.1%
Net Income $-10,386 $35,497 -1.3%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
13
Independent Members
13
Employees
N/A
Volunteers
85

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DARBY HOLLIMAN PRESIDENT/TREASURER 0.00
Officer
$0 $0 $0
CHRIS MOODY VICE PRESIDENT 0.00
Officer
$0 $0 $0
ELAINE POITEVINT SECRETARY 0.00
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $276,676 $287,062 $291,979 $-10,386
2024 $300,210 $264,713 $302,365 $35,497
2023 $330,393 $211,695 $266,868 $118,698
2022 $169,157 $173,908 $148,170 $-4,751
2021 $114,078 $103,259 $152,921 $10,819
2020 $166,259 $172,307 $142,102 $-6,048
2019 $217,182 $202,003 $148,150 $15,179
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