Nonprofit · EIN 46-2829828
SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE
Also known as SOUTH PENINSULA ATHLETIC RC
Tax-exempt · HOMER, AK 99603
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $107,795 | $133,058 | -$25,263 | $897,861 | $4,221 | $893,640 |
| August 31, 2024 | 990 | $146,359 | $107,801 | $38,558 | $925,934 | $7,031 | $918,903 |
| August 31, 2023 | 990 | $352,562 | $99,453 | $253,109 | $880,362 | $17 | $880,345 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $1,639
- Program service revenue
- $106,156
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $40,915
- Salaries, compensation and benefits (total)
- $44,454
- Professional fundraising fees
- $0
- Accounting fees
- $216
- Depreciation
- $42,159
- Program services (functional)
- $133,058
Balance sheet and other
- Total assets, start of year
- $925,934
- Total assets, end of year
- $897,861
- Total liabilities, end of year
- $4,221
- Net assets, end of year
- $893,640
- Land, buildings and equipment
- $835,037
- Net assets without donor restrictions
- $893,640
- Gross receipts
- $107,795
- Employees
- 4
- Volunteers
- 15
- Year formed
- 2015
- State of legal domicile
- AK
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lawrence Radcliffe | Director Trustee or director | 15 | $0 |
| Kevin DeVaney | Director, Coordinator Liason Trustee or director | 15 | $0 |
| Bill Wells | Director Trustee or director | 15 | $0 |
| Malcolm Gaylord | President Officer | 15 | $0 |
| Virginia Espenshade | Vice President Officer | 15 | $0 |
| Francie Roberts | Treasurer Officer | 15 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lawrence Radcliffe | Director Trustee or director | 15 | $0 |
| Kevin DeVaney | Director, Coordinator Liason Trustee or director | 15 | $0 |
| Bill Wells | Director Trustee or director | 15 | $0 |
| Malcolm Gaylord | President Officer | 20 | $0 |
| Virginia Espenshade | Vice President Officer | 15 | $0 |
| Francie Roberts | Treasurer Officer | 15 | $0 |
990 for the year ended August 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lawrence Radcliffe | Director Trustee or director | 15 | $0 |
| Malcolm Gaylord | President Officer | 20 | $0 |
| Virginia Espenshade | Vice President Officer | 15 | $0 |
| Francie Roberts | Treasurer Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 698, HOMER, AK 99603-0698
- Mailing address (990-N for 2014)
- PO Box 698, Homer AK 99603
- Principal officer (990 for 2024)
- Malcolm Gaylord, PO Box 698, Homer, AK 99603
- Principal officer (990-N for 2014)
- Lisa Zatz, PO Box 698, Homer AK 99603
- Signed the 990
- Malcom Gaylord, President
- Phone
- (907) 299-5115
- Website
- homersoccer.com
Mission
To Develop, Manage, Operate and Maintain a Fitness and Recreational Sports Center.
Program accomplishments
- Provide indoor space for athletic and recreation programs and activities for the community. These activities include pickleball, basketball, walking, soccer and kids after school open gym. The schools also use our facilities for basketball, baseball. Home schools also use SPARC for exercise and play time.Expenses $133,058 · revenue $106,156
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 46-2829828
- 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
- 2014
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N64)
- Assets (IRS master file)
- $897,861
- Income (IRS master file)
- $107,795
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $107,795 | $133,058 | $897,861 | XML |
| 990 | August 2024 | $146,359 | $107,801 | $925,934 | XML |
| 990 | August 2023 | $352,562 | $99,453 | $880,362 | XML |
| 990 | August 2022 | $61,051 | $98,264 | $629,604 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
| 990-N for 2014 Officer: Lisa Zatz | August 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-2829828).
Questions about SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE
- What is the EIN of SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE?
- The employer identification number (EIN) of SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE is 46-2829828.
- Is SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE 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 SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE?
- The 990 for the year ended August 31, 2025 names Malcolm Gaylord.
- Who are the officers and directors of SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE?
- The 990 for the year ended August 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SOUTH PENINSULA ATHLETIC AND RECREATIONAL COMMITTEE have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $107,795, expenses of $133,058 and total assets of $897,861 at year end.
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- KACHEMAK NORDIC SKI CLUB INC EIN 92-0143362 · last filed 990-EZ for 2025
- HOMER UNITED FC EIN 84-4797682 · last filed 990-PF for 2024
- KACHEMAK BAY EQUESTRIAN ASSOCIATION INC EIN 68-0630678 · last filed 990-EZ for 2025
- HOMER TRAILS ALLIANCE EIN 87-1748161 · last filed 990-N for 2025
- KACHEMAK SWIM CLUB ASSOC EIN 94-3076126 · last filed 990-EZ for 2024
- THE UNITED STATES PONY CLUB INC EIN 92-0175397 · last filed 990-N for 2025