Civic Intelligence

National Association for Olmsted Parks

990 • Fiscal year 2014 • EIN 13-3052765

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 07, 2014

Organization ProfileWWW.OLMSTED.ORG

View Organization Page

1111 16th Street NW No 310Washington, DC 20036

(202) 223-9113

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

60th percentile

7.1%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$77,868

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

81st percentile

35%

Faster revenue growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$246,653

Up $47,748 (+24%) from 2013

Net Assets

Up

$241,930

Up $50,423 (+26%) from 2013

Liabilities

Down

$4,723

Down $2,675 (-36%) from 2013

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin60th percentile

Revenue

Up

$712,668

Up $183,786 (+35%) from 2013

Expenses

Up

$662,245

Up $1,211 (+0.2%) from 2013

Net Income

Up

$50,423

Up $182,575 (+138%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $311,014Liabilities 2011: $13,733Net Assets 2011: $297,2812011Assets 2012: $358,450Liabilities 2012: $34,791Net Assets 2012: $323,6592012Assets 2013: $198,905Liabilities 2013: $7,398Net Assets 2013: $191,5072013Assets 2014: $246,653Liabilities 2014: $4,723Net Assets 2014: $241,9302014Assets 2015: $135,818Liabilities 2015: $12,579Net Assets 2015: $123,2392015Assets 2016: $168,868Liabilities 2016: $77Net Assets 2016: $168,7912016Assets 2017: $214,232Liabilities 2017: $13,419Net Assets 2017: $200,8132017Assets 2018: $241,549Liabilities 2018: $8,402Net Assets 2018: $233,1472018Assets 2019: $303,325Liabilities 2019: $8,734Net Assets 2019: $294,5912019Assets 2020: $646,096Liabilities 2020: $9,533Net Assets 2020: $636,5632020Assets 2021: $1,427,210Liabilities 2021: $41,562Net Assets 2021: $1,385,6482021Assets 2022: $1,341,561Liabilities 2022: $93,203Net Assets 2022: $1,248,3582022Assets 2023: $1,347,532Liabilities 2023: $17,444Net Assets 2023: $1,330,0882023Assets 2024: $1,564,069Liabilities 2024: $27,695Net Assets 2024: $1,536,3742024

Highlighted filing

2014

Assets$246,653
Liabilities$4,723
Net Assets$241,930
Open 2014 Filing

Operations Trend

Revenue Growth81st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $395,503Expenses 2011: $480,352Net Income 2011: -$84,8492011Revenue 2012: $512,278Expenses 2012: $485,900Net Income 2012: $26,3782012Revenue 2013: $528,882Expenses 2013: $661,034Net Income 2013: -$132,1522013Revenue 2014: $712,668Expenses 2014: $662,245Net Income 2014: $50,4232014Revenue 2015: $261,709Expenses 2015: $380,399Net Income 2015: -$118,6902015Revenue 2016: $305,539Expenses 2016: $259,987Net Income 2016: $45,5522016Revenue 2017: $382,650Expenses 2017: $351,951Net Income 2017: $30,6992017Revenue 2018: $291,474Expenses 2018: $259,266Net Income 2018: $32,2082018Revenue 2019: $326,993Expenses 2019: $265,549Net Income 2019: $61,4442019Revenue 2020: $671,109Expenses 2020: $329,137Net Income 2020: $341,9722020Revenue 2021: $428,580Expenses 2021: $314,677Net Income 2021: $113,9032021Revenue 2022: $614,398Expenses 2022: $751,689Net Income 2022: -$137,2912022Revenue 2023: $663,017Expenses 2023: $575,497Net Income 2023: $87,5202023Revenue 2024: $798,107Expenses 2024: $596,445Net Income 2024: $201,6622024

Highlighted filing

2014

Revenue$712,668
Expenses$662,245
Net Income$50,423
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 7, 2014
Return Version
2013v3.0
Gross Receipts
$773,163
Mission and Program Overview

Mission

To preserve olmsted parks and to advance olmsted principles and the legacy of irreplaceable parks and landscapes that revitalize communities and enrich people's lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$97,173$217,159▲ $119,986
Savings and Temporary Cash Investments$93,822$23,822▼ $70,000
Accounts Receivable$1,356--
Land, Buildings, and Equipment, Net$2,204$1,322▼ $882
Total Assets$198,905$246,653▲ $47,748
Other Assets Total$4,350$4,350→ $0
Liabilities
Other Liabilities$2,513$2,513→ $0
Accounts Payable and Accrued Expenses$4,885$2,210▼ $2,675
Total Liabilities$7,398$4,723▼ $2,675
Net Assets / Fund Balance
Unrestricted Net Assets$152,455$191,508▲ $39,053
Temporarily Rstr Net Assets$39,052$50,422▲ $11,370
Total Net Assets Fund Balance$191,507$241,930▲ $50,423
Total Liabilities and Net Assets / Fund Balance$198,905$246,653▲ $47,748

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$20,762$20,762
Equipment$1,322$9,269$10,591
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Iris GestramPast Executive DirectorFT$77,868$77,868

Board Members and Trustees

NameTitle
Christopher BayleyChair
Ethan CarrImmediate Past Chair
Sarah EarleyVice Chair
Katherine AdamsExecutive Director
Alida SilvermanTrustee
Amy Marasco NewtonTrustee
CHRISTY O'HARATrustee
Cathy GarrettTrustee
Daniel ChartierTrustee
Eliza DavidsonTrustee
Esley HamiltonTrustee
Faye HarwellTrustee
James RollinsTrustee
Jean MckeeTrustee
Jenny WyattTrustee
Joanna RosenblumTrustee
Julie CrockfordTrustee
Katherine Eggers ComeauTrustee
Kathleen GalopTrustee
Lane AddonizioTrustee
Nora MitchellTrustee
Patrice KishTrustee
Philip CuthbertsonTrustee
Robert DoyleTrustee
Rolf DiamantTrustee
Rosemarie MuraneTrustee
William Hawkins IiiTrustee
Thomas Herrera-mishlerSecretary
John PriceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$688,796
Program Service Revenue
$13,442
Investment Income
$-246
Other Revenue
$10,676
All Other Contributions
$688,796
Change in Net Assets
$50,423

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$60,211Average Share Price
Total Noncash Contributions3$60,211-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,179
Salaries, Compensation, and Employee Benefits$223,066
Total Fundraising Expense$31,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$153,269$11,469-$164,738
Other Salaries and Wages$61,539$34,736$28,998$125,273
Current Officers, Directors, Trustees, and Key Employees$34,477$34,477-$68,954
Occupancy$19,446$13,381-$32,827
Payroll Taxes$3,008$15,871-$18,879
Office Expenses$6,431$7,897$1,566$15,894
Other Employee Benefits$1,479$8,481-$9,960
Information Technology$4,089$3,484-$7,573
Fees for Services Accounting$1,080$6,119-$7,199
Fees for Services Other$675$4,075-$4,750
Insurance$405$3,645-$4,050
Other Expenses$1,864$1,220$1,331$3,084
Depreciation Depletion-$882-$882
Total Functional Expenses$479,060$151,290$31,895$662,245
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
Security Deposit$2,513
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 11

“The governing body is e-mailed a copy of the preliminary form 990. A 10-day window is provided for questions and negative confirmation.”

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

“The organization monitors and enforces the conflict of interest policy by keeping open communication between directors and key employees. Furthermore, officers, directors, and key employees are made aware of new business relationships as they are contracted. When potential conflicts are discovered, top management assesses the situation. If a conflict exists, the person with a conflict is prohibited from participating in the governing body's deliberations and decisions on the transaction.”

Form 990, Part VI, Section B, Line 15

“The organization's finance committee (or equivalent) annually reviews compensation for top management officials, utilizing comparable industry and organizational data. The deliberations and decisions are documented in the committee's (or equivalent's) meeting minutes.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policies, and financial statements are available upon request only.”

Filing and Contact Details

Filer

EIN
13-3052765
Phone
2022239113

Signing Officer

Name
Katherine Adams
Title
Executive Director
Phone
2022239113
Signed
2014-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Adams
Formed
1980
Legal Domicile
Dc
Voting Board Members
28
Independent Board Members
28
Employees
6
Volunteers
0

Preparer

Preparer
Larry F Stokes
Phone
3019860600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization did not change its oversight or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require that uncertain tax positions be evaluated and the potential impact of an unfavorable outcome of a tax authority's assessment of such uncertain tax position be reflected in the financial statements. From time to time, management must address the need to accrue or disclose a possible loss contingency for proposed adjustments from various federal and state tax authorities who may audit the organization in the normal course of business. Naop has evaluated its tax reporting and has not reflected any contingent liability for any such potential assessment. In the event there were any proposed adjustments, any associated penalties and interest would be separately reported. Naop is no longer subject to examinations by relevant tax authorities for years prior to june 2011.”

Raw XML AppendixShowing 400 of 590 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt290
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28PAST EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt028
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt060211
IRS990/GrossReceiptsAmt0773163
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt028
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03484
IRS990/InformationTechnologyGrp/ProgramServicesAmt04089
IRS990/InformationTechnologyGrp/TotalAmt07573
IRS990/InsuranceGrp/ManagementAndGeneralAmt03645
IRS990/InsuranceGrp/ProgramServicesAmt0405
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038
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IRS990/LandBldgEquipCostOrOtherBssAmt031353
IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt060495
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OccupancyGrp/ProgramServicesAmt019446
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IRS990/OfficeExpensesGrp/FundraisingAmt01566
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07897
IRS990/OfficeExpensesGrp/ProgramServicesAmt06431
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IRS990/OperateHospitalInd00
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01479
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11220
IRS990/OtherExpensesGrp/ProgramServicesAmt0185245
IRS990/OtherExpensesGrp/ProgramServicesAmt16053
IRS990/OtherExpensesGrp/ProgramServicesAmt21864
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IRS990/OtherExpensesGrp/TotalAmt16053
IRS990/OtherExpensesGrp/TotalAmt23084
IRS990/OtherLiabilitiesGrp/BOYAmt02513
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028998
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034736
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt061539
IRS990/OtherSalariesAndWagesGrp/TotalAmt0125273
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt03008
IRS990/PayrollTaxesGrp/TotalAmt018879
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KATHERINE ADAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc1MAPPING GRANTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011864
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011864

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,653
Liabilities
$4,723
Net assets
$241,930
Revenue
$712,668
Expenses
$662,245
Net income
$50,423
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.03$1.54$0.80$0.60$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.02$1.33$0.66$0.58$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.34$0.09$1.25$0.61$0.75$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.04$1.39$0.43$0.31$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.01$0.64$0.67$0.33$0.34
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.33$0.27$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.29$0.26$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.38$0.35$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.31$0.26$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.12$0.26$0.38$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.24$0.71$0.66$0.05
2013Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.53$0.66$0.13
2012Summary only. Only limited summary data is available for this year.$0.36$0.03$0.32$0.51$0.49$0.03
2011Summary only. Only limited summary data is available for this year.$0.31$0.01$0.30$0.40$0.48$0.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $500k-$1M nonprofits