Civic Intelligence

Albert & Amelia Ferst Operating Foundation

990 • Fiscal year 2022 • EIN 04-3435123

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 14, 2023

Organization Profilewww.ameliaparkarena.org
21 South Broad StreetWestfield, MA 01085

(413) 568-2503

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

63rd percentile

0.28x

Higher debt load relative to revenue than 63% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

17th percentile

-11%

Higher net margin than 17% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$6,781,303

Up $687,751 (+11%) from 2021

Net Assets

Up

$6,505,959

Up $690,143 (+12%) from 2021

Liabilities

Down

$275,344

Down $2,392 (-0.9%) from 2021

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin17th percentile

Revenue

Down

$966,760

Down $117,869 (-11%) from 2021

Expenses

Up

$1,077,421

Up $182,541 (+20%) from 2021

Net Income

Down

-$110,661

Down $300,410 (-158%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,570,888Liabilities 2011: $95,628Net Assets 2011: $6,475,2602011Assets 2012: $6,390,983Liabilities 2012: $97,805Net Assets 2012: $6,293,1782012Assets 2013: $6,380,629Liabilities 2013: $65,903Net Assets 2013: $6,314,7262013Assets 2014: $6,309,808Liabilities 2014: $78,213Net Assets 2014: $6,231,5952014Assets 2015: $6,176,214Liabilities 2015: $73,419Net Assets 2015: $6,102,7952015Assets 2016: $6,102,973Liabilities 2016: $79,678Net Assets 2016: $6,023,2952016Assets 2017: $6,012,293Liabilities 2017: $51,154Net Assets 2017: $5,961,1392017Assets 2018: $5,827,855Liabilities 2018: $62,678Net Assets 2018: $5,765,1772018Assets 2019: $5,731,695Liabilities 2019: $135,204Net Assets 2019: $5,596,4912019Assets 2020: $5,804,177Liabilities 2020: $314,663Net Assets 2020: $5,489,5142020Assets 2021: $6,093,552Liabilities 2021: $277,736Net Assets 2021: $5,815,8162021Assets 2022: $6,781,303Liabilities 2022: $275,344Net Assets 2022: $6,505,9592022Assets 2023: $6,675,512Liabilities 2023: $289,513Net Assets 2023: $6,385,9002023Assets 2024: $6,461,298Liabilities 2024: $279,480Net Assets 2024: $6,181,8182024

Highlighted filing

2022

Assets$6,781,303
Liabilities$275,344
Net Assets$6,505,959
Open 2022 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $716,662Expenses 2011: $866,930Net Income 2011: -$150,2682011Revenue 2012: $784,048Expenses 2012: $999,206Net Income 2012: -$215,1582012Revenue 2013: $958,891Expenses 2013: $899,548Net Income 2013: $59,3432013Revenue 2014: $856,540Expenses 2014: $952,542Net Income 2014: -$96,0022014Revenue 2015: $822,762Expenses 2015: $919,751Net Income 2015: -$96,9892015Revenue 2016: $848,604Expenses 2016: $922,217Net Income 2016: -$73,6132016Revenue 2017: $867,777Expenses 2017: $928,575Net Income 2017: -$60,7982017Revenue 2018: $854,637Expenses 2018: $990,523Net Income 2018: -$135,8862018Revenue 2019: $941,069Expenses 2019: $1,141,844Net Income 2019: -$200,7752019Revenue 2020: $867,983Expenses 2020: $1,009,652Net Income 2020: -$141,6692020Revenue 2021: $1,084,629Expenses 2021: $894,880Net Income 2021: $189,7492021Revenue 2022: $966,760Expenses 2022: $1,077,421Net Income 2022: -$110,6612022Revenue 2023: $505,848Expenses 2023: $635,252Net Income 2023: -$129,4042023Revenue 2024: $1,062,622Expenses 2024: $1,288,173Net Income 2024: -$225,5512024

Highlighted filing

2022

Revenue$966,760
Expenses$1,077,421
Net Income-$110,661
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,016,915
Mission and Program Overview

Mission

To provide recreational opportunities, financial aid and scholarships to the youth of the greater westfield area

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,924,010$4,718,430▼ $205,580
Pledges and Grants Receivable-$861,509-
Savings and Temporary Cash Investments$387,604$617,162▲ $229,558
Investments in Publicly Traded Securities$580,996$483,928▼ $97,068
Accounts Receivable$194,479$96,437▼ $98,042
Prepaid Expenses and Deferred Charges$5,258$2,487▼ $2,771
Cash and Non-Interest-Bearing Accounts$1,205$1,350▲ $145
Total Assets$6,093,552$6,781,303▲ $687,751
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Deferred Revenue$115,862$109,387▼ $6,475
Other Liabilities$8,351$12,995▲ $4,644
Accounts Payable and Accrued Expenses$3,523$2,962▼ $561
Total Liabilities$277,736$275,344▼ $2,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,758,816$5,512,025▼ $246,791
Net Assets With Donor Restrictions$57,000$993,934▲ $936,934
Total Net Assets Fund Balance$5,815,816$6,505,959▲ $690,143
Total Liabilities and Net Assets / Fund Balance$6,093,552$6,781,303▲ $687,751

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,917,020$3,718,943$7,635,963
Equipment$632,578$333,527$966,105
Leasehold Improvements$105,826$286,866$392,692
Other Land Buildings$63,006$302,974$365,980
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Kevin ChrisanthopoulosPresident
Clarence Matthews JrVice President
Joshua AdamsPrior Trustee
Beth LestegTrustee
Beverly DonnachieTrustee
Bruce LandonTrustee
Colin NeylonTrustee
Dave CaspoleTrustee
Donald GoodreauTrustee
John LiptakTrustee
Russ KanzingerTrustee
Sharon CzarneckiTrustee
Tom DalyTrustee
Alicia SzendaSecretary
Dean RankinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,178
Program Service Revenue
$893,239
Investment Income
$16,530
Other Revenue
$-13,187
All Other Contributions
$65,604
Change in Net Assets
$-110,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,000,315
Revenue Not Reported on Financial Statements
$-33,555
Revenue Not Reported on Form 990
$68,935
Other Revenue Adjustments
$-33,555
Total Revenue per Audited Statements
$1,069,250
Total Revenue per Form 990
$966,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$725,570
Salaries, Compensation, and Employee Benefits$351,851
Total Fundraising Expense$11,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$257,949$35,494$8,921$302,364
Depreciation Depletion$289,533--$289,533
Occupancy$233,051$612$153$233,816
Insurance$36,809--$36,809
Payroll Taxes$29,066$4,103$1,026$34,195
Fees for Services Management-$14,902-$14,902
Other Expenses$11,310$1,597$399$13,306
Other Employee Benefits$8,640$1,220$305$10,165
Advertising$8,469$1,196$299$9,964
All Other Expenses$8,596$815$205$9,616
Fees for Services Accounting-$8,000-$8,000
Pension Plan Contributions$4,358$615$154$5,127
Fees for Services Legal-$5,000-$5,000
Travel$2,154$304$76$2,534
Office Expenses$1,676$237$59$1,972
Total Functional Expenses$989,884$75,571$11,966$1,077,421

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,196,626
Expenses per Audited Statements$1,077,421
Total Expenses per Form 990$1,077,421
Expenses Not Reported on Form 990$119,205
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,085
Fundraising Gross Income$36,898
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tournament$15,060$15,060$5,365$9,695
Bruins Alumni$11,193$11,193$10,721$472
Total Events$36,898$36,898$50,085$-13,187
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$12,995
Accrued Liabilities-
Sales Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11A

“Each trustee is given an advance copy of the 990 for their perusal, in anticipation of their regular meeting, the 990 is thoroughly reviewed and discussed. After this review the board votes on the 990 for final approval and is noted in the minutes.”

Form 990, Part VI, Section B, Line 12C

“Individual abstentions of board meetings from possible conflicts of interest are recorded in the minutes of the monthly trustees meeting. Also, each year, each board member signs a conflict of interest statement, which is filed with legal documents of the organization.”

Form 990, Part VI, Section B, Line 15B

“Annual reviews of employees is conducted by the general manager of the organization and are submitted to the trustees for their approval. As for the executve director position, an annual review is done of the performance of the manager and then a survey is conducted in the area with comparable organizations and compensation is determined accordingly. This recommendation is then presented to the board of trustees for discussion and approval.”

Form 990, Part VI, Section C, Line 19

“Available upon written request to the board of trustees.”

Filing and Contact Details

Filer

Filer Name
Albert & Amelia Ferst Operating Foundation
EIN
04-3435123
Phone
4135682503
Address
21 SOUTH BROAD STREET, Westfield, MA 01085

Signing Officer

Name
Kevin Chrisanthopoulos
Title
President
Phone
4135682503
Signed
2023-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Chrisanthopoulos
Formed
1998
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
37

Preparer

Firm
LaPier Dillon & Associates PC
Address
333 Elm Street, W Springfield, MA 01089
Preparer
Nicholas LaPier
Phone
4137320200
Supplemental Narrative

Financial Statement Notes

XI 4B

“Investment Income and Realized Gains of 16,600 reported as Other Changes on Financial Statements”

XI 4B

“Loss on Disposal of Assets 70 recorded as Other Changes on Financial Statements”

XI 2B

“In-Kind Land Lease Contribution of 68,935 not reported on 990.”

XII 2B

“In-Kind Land Lease Expense of 69,120 not reported on 990.”

XI 2D

“Fundraising Expenses of 50,085 net against revenue on 990, reported as expenses on FS.”

XII 2D

“Fundraising Expenses of 50,085 net against revenue on 990, reported as expenses on FS.”

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Filings

Displayed year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,781,303
Liabilities
$275,344
Net assets
$6,505,959
Revenue
$966,760
Expenses
$1,077,421
Net income
-$110,661
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.46$0.28$6.18$1.06$1.29$0.23
2023Summary only. Only limited summary data is available for this year.$6.68$0.29$6.39$0.51$0.64$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$0.28$6.51$0.97$1.08$0.11
2021Detailed filing. Detailed filing data is available for this year.$6.09$0.28$5.82$1.08$0.89$0.19
2020Detailed filing. Detailed filing data is available for this year.$5.80$0.31$5.49$0.87$1.01$0.14
2019Summary only. Only limited summary data is available for this year.$5.73$0.14$5.60$0.94$1.14$0.20
2018Summary only. Only limited summary data is available for this year.$5.83$0.06$5.77$0.85$0.99$0.14
2017Summary only. Only limited summary data is available for this year.$6.01$0.05$5.96$0.87$0.93$0.06
2016Summary only. Only limited summary data is available for this year.$6.10$0.08$6.02$0.85$0.92$0.07
2015Summary only. Only limited summary data is available for this year.$6.18$0.07$6.10$0.82$0.92$0.10
2014Summary only. Only limited summary data is available for this year.$6.31$0.08$6.23$0.86$0.95$0.10
2013Summary only. Only limited summary data is available for this year.$6.38$0.07$6.31$0.96$0.90$0.06
2012Summary only. Only limited summary data is available for this year.$6.39$0.10$6.29$0.78$1.00$0.22
2011Summary only. Only limited summary data is available for this year.$6.57$0.10$6.48$0.72$0.87$0.15