Civic Intelligence

Park and Recreation Association of Sag Harbor New York Inc.

990 • Fiscal year 2020 • EIN 11-1169424

Mar 01, 2019 to Feb 29, 2020 • Filed on Nov 18, 2020

PO Box 1653Sag Harbor, NY 11963

(631) 725-3051

Siviq Scores

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

Liabilities / Assets

34th percentile

0.04x

Higher debt load relative to assets than 34% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Asset Growth

25th percentile

-3.7%

Faster asset growth than 25% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-3.5%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,259,767

Down $47,846 (-3.7%) from 2019

Net Assets

Up

$1,211,256

Up $55,338 (+4.8%) from 2019

Liabilities

Down

$48,511

Down $103,184 (-68%) from 2019

Revenue

Down

$374,949

Down $13,423 (-3.5%) from 2019

Expenses

Up

$319,611

Up $23,737 (+8.0%) from 2019

Net Income

Down

$55,338

Down $37,160 (-40%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $792,874Liabilities 2010: $2,012Net Assets 2010: $790,8622010Assets 2011: $821,830Liabilities 2011: $2,361Net Assets 2011: $819,4692011Assets 2012: $816,219Liabilities 2012: $1,392Net Assets 2012: $814,8272012Assets 2013: $831,632Liabilities 2013: $1,538Net Assets 2013: $830,0942013Assets 2014: $837,653Liabilities 2014: $1,992Net Assets 2014: $835,6612014Assets 2015: $830,512Liabilities 2015: $2,795Net Assets 2015: $827,7172015Assets 2016: $872,445Liabilities 2016: $2,001Net Assets 2016: $870,4442016Assets 2017: $921,090Liabilities 2017: $1,122Net Assets 2017: $919,9682017Assets 2018: $1,065,302Liabilities 2018: $1,882Net Assets 2018: $1,063,4202018Assets 2019: $1,307,613Liabilities 2019: $151,695Net Assets 2019: $1,155,9182019Assets 2020: $1,259,767Liabilities 2020: $48,511Net Assets 2020: $1,211,2562020Assets 2021: $1,470,333Liabilities 2021: $138,562Net Assets 2021: $1,331,7712021Assets 2022: $1,505,709Liabilities 2022: $54,779Net Assets 2022: $1,450,9302022Assets 2023: $1,556,838Liabilities 2023: $3,748Net Assets 2023: $1,553,0902023Assets 2024: $1,617,928Liabilities 2024: $8,896Net Assets 2024: $1,609,0322024Assets 2025: $1,581,614Liabilities 2025: $575Net Assets 2025: $1,581,0392025

Highlighted filing

2020

Assets$1,259,767
Liabilities$48,511
Net Assets$1,211,256

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $239,658Expenses 2010: $237,041Net Income 2010: $2,6172010Expenses 2011: $222,8132011Expenses 2012: $266,9012012Revenue 2013: $262,693Expenses 2013: $247,426Net Income 2013: $15,2672013Revenue 2014: $265,790Expenses 2014: $260,223Net Income 2014: $5,5672014Revenue 2015: $259,721Expenses 2015: $267,665Net Income 2015: -$7,9442015Revenue 2016: $283,603Expenses 2016: $240,876Net Income 2016: $42,7272016Revenue 2017: $307,608Expenses 2017: $258,084Net Income 2017: $49,5242017Revenue 2018: $394,150Expenses 2018: $250,698Net Income 2018: $143,4522018Revenue 2019: $388,372Expenses 2019: $295,874Net Income 2019: $92,4982019Revenue 2020: $374,949Expenses 2020: $319,611Net Income 2020: $55,3382020Revenue 2021: $438,952Expenses 2021: $320,785Net Income 2021: $118,1672021Revenue 2022: $474,480Expenses 2022: $355,321Net Income 2022: $119,1592022Revenue 2023: $481,426Expenses 2023: $381,020Net Income 2023: $100,4062023Revenue 2024: $462,497Expenses 2024: $406,555Net Income 2024: $55,9422024Revenue 2025: $477,236Expenses 2025: $505,229Net Income 2025: -$27,9932025

Highlighted filing

2020

Revenue$374,949
Expenses$319,611
Net Income$55,338
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Nov 18, 2020
Return Version
2019v5.0
Gross Receipts
$374,949
Mission and Program Overview

Mission

Physical and mental development of children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$821,986$797,912▼ $24,074
Savings and Temporary Cash Investments$149,762$282,826▲ $133,064
Cash and Non-Interest-Bearing Accounts$335,865$179,029▼ $156,836
Total Assets$1,307,613$1,259,767▼ $47,846
Liabilities
Other Liabilities$150,000$46,978▼ $103,022
Accounts Payable and Accrued Expenses$1,695$1,533▼ $162
Total Liabilities$151,695$48,511▼ $103,184
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,155,918$1,211,256▲ $55,338
Total Net Assets Fund Balance$1,155,918$1,211,256▲ $55,338
Total Liabilities and Net Assets / Fund Balance$1,307,613$1,259,767▼ $47,846

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$561,426$604,159$1,165,585
Land$236,486-$236,486
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gregg SchiavoniPresident
Daniel MitchellDirector
Judith LattanzioDirector
Kelly KunzemanDirector
Linley Pennebaker HagenDirector
Mary ChurchillDirector
Nancy BenventDirector
Nick KnabLibrary Bd L
Susan SchaeferSchools Liai
Michele YardleySecretary
James LaroccaSh Village L
Shelly CottrellTreasurer
Janine RayanoVice Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$83,557
Program Service Revenue
$290,797
Investment Income
$595
Other Revenue
$0
All Other Contributions
$83,557
Change in Net Assets
$55,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,955
Salaries, Compensation, and Employee Benefits$159,656
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,549--$105,549
Depreciation Depletion$60,694--$60,694
Other Employee Benefits$43,478--$43,478
All Other Expenses$16,120$9,475-$25,595
Occupancy$14,887--$14,887
Payroll Taxes$10,629--$10,629
Other Expenses$8,500--$8,500
Interest$6,110--$6,110
Fees for Services Accounting-$2,175-$2,175
Advertising$215--$215
Total Functional Expenses$307,961$11,650$0$319,611
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$46,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Reviewed with officers and subsequent approval by board.

Form 990, Page 6, Part VI, Line 12C

Discussion with board at april meeting to review annual budget.

Form 990, Page 6, Part VI, Line 15A

Review by officers of organization and subsequently approved by board.

Form 990, Page 6, Part VI, Line 15B

Review by officers of organization and subsequent approval by board.

Form 990, Page 6, Part VI, Line 19

Documents made available to the public on request.

Filing and Contact Details

Filer

Filer Name
Park & Recreation Association
EIN
11-1169424
Phone
6317253051
Address
PO BOX 1653, SAG HARBOR, NY 11963

Signing Officer

Name
Gregg Schiavoni
Title
President
Phone
6317253051
Signed
2020-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregg Schiavoni
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
3

Preparer

Firm
Gnferraris CPA LLC
Address
PO BOX 1168 - 108 MAIN STREET, SAG HARBOR, NY 11963
Preparer
Gregory Ferraris
Phone
6317250145
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

SEE 1ST ACHIEVEMENT

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IRS990/PYRevenuesLessExpensesAmt092498
IRS990/PYSalariesCompEmpBnftPaidAmt0159128
IRS990/PYTotalExpensesAmt0295874
IRS990/PYTotalRevenueAmt0388372
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt055338
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0305235
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0149762
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0282826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt051162
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031206
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0283243
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01570
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0540
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04846
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0844239
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94690
IRS990ScheduleA/PublicSupportPY170Pct00.95700
IRS990ScheduleA/PublicSupportTotal170Amt01206362
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0190497
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0207712
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0179259
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0174038
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0923119
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0274054
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0258874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0282431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0185759
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0205244
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01206362
IRS990ScheduleA/TotalSupportAmt01274068
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt024770
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt013268
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt012452
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt02343
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt062860
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0236486
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0236486
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0561426
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0604159
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01165585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046978
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0797912
IRS990ScheduleD/TotalLiabilityAmt046978
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE 1ST ACHIEVEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED WITH OFFICERS AND SUBSEQUENT APPROVAL BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCUSSION WITH BOARD AT APRIL MEETING TO REVIEW ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY OFFICERS OF ORGANIZATION AND SUBSEQUENTLY APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEW BY OFFICERS OF ORGANIZATION AND SUBSEQUENT APPROVAL BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS MADE AVAILABLE TO THE PUBLIC ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01259767
IRS990/TotalAssetsGrp/BOYAmt01307613
IRS990/TotalAssetsGrp/EOYAmt01259767
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083557
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011650
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0307961
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319611
IRS990/TotalGrossUBIAmt029000
IRS990/TotalLiabilitiesBOYAmt0151695
IRS990/TotalLiabilitiesEOYAmt048511
IRS990/TotalLiabilitiesGrp/BOYAmt0151695
IRS990/TotalLiabilitiesGrp/EOYAmt048511
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01155918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01211256
IRS990/TotalOtherProgSrvcExpenseAmt01526
IRS990/TotalProgramServiceExpensesAmt0307961
IRS990/TotalProgramServiceRevenueAmt0290797
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0374949
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt029000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01307613
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01259767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt023 SUNSET ROAD
IRS990/USAddress/CityNm0SAG HARBOR
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011963
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0MASHASHIMUETPARK.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$0.48$0.51$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.62$0.01$1.61$0.46$0.41$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.55$0.48$0.38$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.05$1.45$0.47$0.36$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.14$1.33$0.44$0.32$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.05$1.21$0.37$0.32$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.15$1.16$0.39$0.30$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.06$0.39$0.25$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.31$0.26$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.00$0.87$0.28$0.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.26$0.27$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.27$0.26$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$0.26$0.25$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.81$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.24$0.24$0.00