Civic Intelligence

Abington Area Joint Recreation Board

990 • Fiscal year 2016 • EIN 20-1116575

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

304 South State StreetClarks Summit, PA 18411

(570) 585-4808

Siviq Scores

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

Liabilities / Assets

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.81x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

49th percentile

0.9%

Faster asset growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-38%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,280,688

Up $11,655 (+0.9%) from 2015

Net Assets

Down

$1,162,907

Down $43,199 (-3.6%) from 2015

Liabilities

Up

$117,781

Up $54,854 (+87%) from 2015

Revenue

Down

$146,046

Down $90,772 (-38%) from 2015

Expenses

Up

$189,245

Up $12,572 (+7.1%) from 2015

Net Income

Down

-$43,199

Down $103,344 (-172%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $127,937Liabilities 2011: $02011Assets 2015: $1,269,033Liabilities 2015: $62,927Net Assets 2015: $1,206,1062015Assets 2016: $1,280,688Liabilities 2016: $117,781Net Assets 2016: $1,162,9072016Assets 2017: $1,228,267Liabilities 2017: $0Net Assets 2017: $1,228,2672017Assets 2018: $1,218,643Liabilities 2018: $0Net Assets 2018: $1,218,6432018Assets 2019: $1,219,516Liabilities 2019: $0Net Assets 2019: $1,219,5162019Assets 2020: $1,172,387Liabilities 2020: $0Net Assets 2020: $1,172,3872020Assets 2021: $1,132,782Liabilities 2021: $0Net Assets 2021: $1,132,7822021Assets 2022: $1,065,014Liabilities 2022: $0Net Assets 2022: $1,065,0142022Assets 2023: $957,465Liabilities 2023: $0Net Assets 2023: $957,4652023Assets 2024: $869,109Liabilities 2024: $0Net Assets 2024: $869,1092024

Highlighted filing

2016

Assets$1,280,688
Liabilities$117,781
Net Assets$1,162,907

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $123,106Expenses 2011: $133,597Net Income 2011: -$10,4912011Revenue 2015: $236,818Expenses 2015: $176,673Net Income 2015: $60,1452015Revenue 2016: $146,046Expenses 2016: $189,245Net Income 2016: -$43,1992016Revenue 2017: $271,068Expenses 2017: $205,708Net Income 2017: $65,3602017Revenue 2018: $186,584Expenses 2018: $196,208Net Income 2018: -$9,6242018Revenue 2019: $191,020Expenses 2019: $190,147Net Income 2019: $8732019Revenue 2020: $163,414Expenses 2020: $210,543Net Income 2020: -$47,1292020Revenue 2021: $198,084Expenses 2021: $237,689Net Income 2021: -$39,6052021Revenue 2022: $225,435Expenses 2022: $293,203Net Income 2022: -$67,7682022Revenue 2023: $223,931Expenses 2023: $331,478Net Income 2023: -$107,5472023Revenue 2024: $208,593Expenses 2024: $296,949Net Income 2024: -$88,3562024

Highlighted filing

2016

Revenue$146,046
Expenses$189,245
Net Income-$43,199
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$146,046
Mission and Program Overview

Mission

The abington area joint recreation board (aajrb or "organization") was established by the governing municipal bodies of clarks summit borough, clarks green borough, glenburn township, south abington township and waverly township on january 1, 1972. The mission of the aajrb is to develop plans for acquisition, development and operation of regional recreation areas and facilities; review the nature and scope of existing recreational facilities and activities; and assemble detailed information relative to various sites, etc. The organization is also authorized to undertake specific projects including site acquistion, construction and financing of necessary facilities and the operation when specifically authrorized to do so by the joint consent and approval of the participating municipalities. In connection with this mission, the aajrb manages and develops the abington area community park (also known as "hillside park").

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,118,455$1,208,711▲ $90,256
Cash and Non-Interest-Bearing Accounts$45,537$48,604▲ $3,067
Savings and Temporary Cash Investments$95,952$21,999▼ $73,953
Total Assets$1,269,034$1,280,688▲ $11,654
Other Assets Total$9,090$1,374▼ $7,716
Liabilities
Mortgage Notes Payable Secured by Investment Property-$117,781-
Other Liabilities$62,928--
Total Liabilities$62,928$117,781▲ $54,853
Net Assets / Fund Balance
Unrestricted Net Assets$1,206,106$1,162,907▼ $43,199
Total Net Assets Fund Balance$1,206,106$1,162,907▼ $43,199
Total Liabilities and Net Assets / Fund Balance$1,269,034$1,280,688▲ $11,654

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,204,926$310,657$1,515,583
Equipment$3,785$14,829$18,614
Compensation and Service Providers

Board Members and Trustees

NameTitle
William RisseChairperson
Carolyn CrowleyVice Chairpe
Christine CapozziBoard Member
Dave OsterhoutBoard Member
David PhillipsBoard Member
Ellen MellodyBoard Member
Greg Pascale EsqBoard Member
Gregg KozarBoard Member
Jim DavisBoard Member
Jon ThomasBoard Member
Mark Spatz PeBoard Member
Marnie PalmerBoard Member
Michael HargroveBoard Member
Michele TierneyBoard Member
Tim MccoyBoard Member
June BurnsAlternate Cl
Mary SchelbleSecretary
Robert M Saunders CPA CgmaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$104,171
Program Service Revenue
$41,821
Investment Income
$54
Other Revenue
$0
All Other Contributions
$8,000
Change in Net Assets
$-43,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,584
Salaries, Compensation, and Employee Benefits$24,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$93,002--$93,002
Other Salaries and Wages$22,139--$22,139
Fees for Services Accounting$9,344--$9,344
Insurance$8,785--$8,785
Other Expenses$5,132--$5,132
All Other Expenses$2,757--$2,757
Payroll Taxes$2,522--$2,522
Office Expenses$1,850--$1,850
Interest$553--$553
Fees for Services Other$453--$453
Total Functional Expenses$189,245$0$0$189,245
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Aajrb is comprised of up to 16 members.

Form 990, Page 6, Part VI, Line 7A

Each of the 5 participating municipalities is entitled to appoint one member to the aajrb. In addition to the appointed members, two residents from each municipality have been historically appointed by the municipalities to run the daily affairs of the aajrb. Also, the board of abington heights school district is entitled to appoint one member to the aajrb. In summary, the maximum number of members at any point in time shall not exceed sixteen (16). All members serve without compensation. Each member serves for a term of five (5) years.

Form 990, Page 6, Part VI, Line 7B

Members are responsible for (1) electing officers (chairperson, vice chairperson, secretary and treasurer) who serve for one-year terms,and trustees, who serve for five-year terms (see additional comment below), (2) approving all significant operational and management decisions/actions over recreational facilities, (3) approving recreational development activities (including related financing arrangements to fund such activities), (4) approving the annual operating budget for submission to participating muncipalities, etc. Pursuant to the joint agreement adopted by the participating municipalities dated april 30, 1972, as amended, all signficant recreational plans and development projects (including related financing arrangements) and the annual aajrb budget are subject to review and approval by the participating municipalities.

Form 990, Page 6, Part VI, Line 11B

The organization's treasurer prepares the draft form 990 return from the accounting books and records of the organization. The treasurer then provides a draft of the form 990 return to the aajrb members for review and approval. This review includes those aajrb members responsible for the organization's financial affairs/records and its elected officers. In addition, the draft form 990 is provided to the aajrb's indepenent certified public accounting firm for review and comment. Any corrections or revisions are provided to the organization's treasurer, who will make such revisions or corrections. A final form 990 return is then filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial information available for inspection by the public or other interested parties at its administrative offices by request monday through friday during normal business hours.

Filing and Contact Details

Filer

Filer Name
Abington Area Joint
EIN
20-1116575
Phone
5705854808
Address
304 SOUTH STATE STREET, CLARKS SUMMIT, PA 18411

Signing Officer

Name
William Risse
Title
Chairperson
Phone
5705854808
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Risse
Formed
1972
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
6

Preparer

Firm
Cunningham & Saunders Pc
Address
3397 SCRANTON CARBONDALE HWY STE 4, BLAKELY, PA 18447
Preparer
Robert M Saunders
Phone
5704871520
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The abington area joint recreation board (aajrb or "organization") was established by the governing municipal bodies of clarks summit borough, clarks green borough, glenburn township, south abington township and waverly township on january 1, 1972. The mission of the aajrb is to develop plans for acquisition, development and operation of regional recreation areas and facilities; review the nature and scope of existing recreational facilities and activities; and assemble detailed information relative to various sites, etc. The organization is also authorized to undertake specific projects including site acquistion, construction and financing of necessary facilities and the operation when specifically authrorized to do so by the joint consent and approval of the participating municipalities. In connection with this mission, the aajrb manages and develops the abington area community park (also known as "hillside park").

Form 990, Page 1, Part I, Line 6

Volunteers comprise the organization's board members and individuals from the five municipalities contributing to the park's operation, as well as other individuals from the surrounding northeastern pennsylvania communities. Volunteers provide varying services to the organization to help it fulfull its mission as a 501(c)(3) charitable organization, including but not limited to assitance with day-to-day park operations and activities, special programs and events, maintenance and cleanup activities, and various other activites.

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IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16ALTERNATE CL
IRS990/Form990PartVIISectionAGrp/TitleTxt17SECRETARY
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IRS990/MissionDesc0THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB OR "ORGANIZATION") WAS ESTABLISHED BY THE GOVERNING MUNICIPAL BODIES OF CLARKS SUMMIT BOROUGH, CLARKS GREEN BOROUGH, GLENBURN TOWNSHIP, SOUTH ABINGTON TOWNSHIP AND WAVERLY TOWNSHIP ON JANUARY 1, 1972. THE MISSION OF THE AAJRB IS TO DEVELOP PLANS FOR ACQUISITION, DEVELOPMENT AND OPERATION OF REGIONAL RECREATION AREAS AND FACILITIES; REVIEW THE NATURE AND SCOPE OF EXISTING RECREATIONAL FACILITIES AND ACTIVITIES; AND ASSEMBLE DETAILED INFORMATION RELATIVE TO VARIOUS SITES, ETC. THE ORGANIZATION IS ALSO AUTHORIZED TO UNDERTAKE SPECIFIC PROJECTS INCLUDING SITE ACQUISTION, CONSTRUCTION AND FINANCING OF NECESSARY FACILITIES AND THE OPERATION WHEN SPECIFICALLY AUTHRORIZED TO DO SO BY THE JOINT CONSENT AND APPROVAL OF THE PARTICIPATING MUNICIPALITIES. IN CONNECTION WITH THIS MISSION, THE AAJRB MANAGES AND DEVELOPS THE ABINGTON AREA COMMUNITY PARK (ALSO KNOWN AS "HILLSIDE PARK").
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IRS990/OtherExpensesGrp/Desc0PROGRAM & EVENT EXPENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
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IRS990/PrincipalOfficerNm0WILLIAM RISSE
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IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL EVENTS
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IRS990/ProgramServiceRevenueGrp/Desc2COMMUNITY GARDEN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ABINGTON AREA JOINT RECREATION BOARD (AAJRB OR "ORGANIZATION") WAS ESTABLISHED BY THE GOVERNING MUNICIPAL BODIES OF CLARKS SUMMIT BOROUGH, CLARKS GREEN BOROUGH, GLENBURN TOWNSHIP, SOUTH ABINGTON TOWNSHIP AND WAVERLY TOWNSHIP ON JANUARY 1, 1972. THE MISSION OF THE AAJRB IS TO DEVELOP PLANS FOR ACQUISITION, DEVELOPMENT AND OPERATION OF REGIONAL RECREATION AREAS AND FACILITIES; REVIEW THE NATURE AND SCOPE OF EXISTING RECREATIONAL FACILITIES AND ACTIVITIES; AND ASSEMBLE DETAILED INFORMATION RELATIVE TO VARIOUS SITES, ETC. THE ORGANIZATION IS ALSO AUTHORIZED TO UNDERTAKE SPECIFIC PROJECTS INCLUDING SITE ACQUISTION, CONSTRUCTION AND FINANCING OF NECESSARY FACILITIES AND THE OPERATION WHEN SPECIFICALLY AUTHRORIZED TO DO SO BY THE JOINT CONSENT AND APPROVAL OF THE PARTICIPATING MUNICIPALITIES. IN CONNECTION WITH THIS MISSION, THE AAJRB MANAGES AND DEVELOPS THE ABINGTON AREA COMMUNITY PARK (ALSO KNOWN AS "HILLSIDE PARK").
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS COMPRISE THE ORGANIZATION'S BOARD MEMBERS AND INDIVIDUALS FROM THE FIVE MUNICIPALITIES CONTRIBUTING TO THE PARK'S OPERATION, AS WELL AS OTHER INDIVIDUALS FROM THE SURROUNDING NORTHEASTERN PENNSYLVANIA COMMUNITIES. VOLUNTEERS PROVIDE VARYING SERVICES TO THE ORGANIZATION TO HELP IT FULFULL ITS MISSION AS A 501(C)(3) CHARITABLE ORGANIZATION, INCLUDING BUT NOT LIMITED TO ASSITANCE WITH DAY-TO-DAY PARK OPERATIONS AND ACTIVITIES, SPECIAL PROGRAMS AND EVENTS, MAINTENANCE AND CLEANUP ACTIVITIES, AND VARIOUS OTHER ACTIVITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AAJRB IS COMPRISED OF UP TO 16 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH OF THE 5 PARTICIPATING MUNICIPALITIES IS ENTITLED TO APPOINT ONE MEMBER TO THE AAJRB. IN ADDITION TO THE APPOINTED MEMBERS, TWO RESIDENTS FROM EACH MUNICIPALITY HAVE BEEN HISTORICALLY APPOINTED BY THE MUNICIPALITIES TO RUN THE DAILY AFFAIRS OF THE AAJRB. ALSO, THE BOARD OF ABINGTON HEIGHTS SCHOOL DISTRICT IS ENTITLED TO APPOINT ONE MEMBER TO THE AAJRB. IN SUMMARY, THE MAXIMUM NUMBER OF MEMBERS AT ANY POINT IN TIME SHALL NOT EXCEED SIXTEEN (16). ALL MEMBERS SERVE WITHOUT COMPENSATION. EACH MEMBER SERVES FOR A TERM OF FIVE (5) YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS ARE RESPONSIBLE FOR (1) ELECTING OFFICERS (CHAIRPERSON, VICE CHAIRPERSON, SECRETARY AND TREASURER) WHO SERVE FOR ONE-YEAR TERMS,AND TRUSTEES, WHO SERVE FOR FIVE-YEAR TERMS (SEE ADDITIONAL COMMENT BELOW), (2) APPROVING ALL SIGNIFICANT OPERATIONAL AND MANAGEMENT DECISIONS/ACTIONS OVER RECREATIONAL FACILITIES, (3) APPROVING RECREATIONAL DEVELOPMENT ACTIVITIES (INCLUDING RELATED FINANCING ARRANGEMENTS TO FUND SUCH ACTIVITIES), (4) APPROVING THE ANNUAL OPERATING BUDGET FOR SUBMISSION TO PARTICIPATING MUNCIPALITIES, ETC. PURSUANT TO THE JOINT AGREEMENT ADOPTED BY THE PARTICIPATING MUNICIPALITIES DATED APRIL 30, 1972, AS AMENDED, ALL SIGNFICANT RECREATIONAL PLANS AND DEVELOPMENT PROJECTS (INCLUDING RELATED FINANCING ARRANGEMENTS) AND THE ANNUAL AAJRB BUDGET ARE SUBJECT TO REVIEW AND APPROVAL BY THE PARTICIPATING MUNICIPALITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S TREASURER PREPARES THE DRAFT FORM 990 RETURN FROM THE ACCOUNTING BOOKS AND RECORDS OF THE ORGANIZATION. THE TREASURER THEN PROVIDES A DRAFT OF THE FORM 990 RETURN TO THE AAJRB MEMBERS FOR REVIEW AND APPROVAL. THIS REVIEW INCLUDES THOSE AAJRB MEMBERS RESPONSIBLE FOR THE ORGANIZATION'S FINANCIAL AFFAIRS/RECORDS AND ITS ELECTED OFFICERS. IN ADDITION, THE DRAFT FORM 990 IS PROVIDED TO THE AAJRB'S INDEPENENT CERTIFIED PUBLIC ACCOUNTING FIRM FOR REVIEW AND COMMENT. ANY CORRECTIONS OR REVISIONS ARE PROVIDED TO THE ORGANIZATION'S TREASURER, WHO WILL MAKE SUCH REVISIONS OR CORRECTIONS. A FINAL FORM 990 RETURN IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE FOR INSPECTION BY THE PUBLIC OR OTHER INTERESTED PARTIES AT ITS ADMINISTRATIVE OFFICES BY REQUEST MONDAY THROUGH FRIDAY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM RISSE
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ReturnHeader/BusinessOfficerGrp/PhoneNum05705854808
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABINGTON AREA JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RECREATION BOARD
ReturnHeader/Filer/BusinessNameControlTxt0ABIN
ReturnHeader/Filer/EIN0201116575
ReturnHeader/Filer/PhoneNum05705854808
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ReturnHeader/Filer/USAddress/CityNm0CLARKS SUMMIT

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