Civic Intelligence

Abington Area Joint Recreation Board

990 • Fiscal year 2020 • EIN 20-1116575

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

1151 Winola RoadClarks Summit, PA 18411

(570) 586-8996

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

18th percentile

-3.9%

Faster asset growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

28th percentile

-14%

Faster revenue growth than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,172,387

Down $47,129 (-3.9%) from 2019

Net Assets

Down

$1,172,387

Down $47,129 (-3.9%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$163,414

Down $27,606 (-14%) from 2019

Expenses

Up

$210,543

Up $20,396 (+11%) from 2019

Net Income

Down

-$47,129

Down $48,002 (-5499%) from 2019

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

2020

Assets$1,172,387
Liabilities$0
Net Assets$1,172,387

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

2020

Revenue$163,414
Expenses$210,543
Net Income-$47,129
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$163,414
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$907,252$930,261▲ $23,009
Savings and Temporary Cash Investments$90,388$205,813▲ $115,425
Cash and Non-Interest-Bearing Accounts$163,730$36,313▼ $127,417
Total Assets$1,219,516$1,172,387▼ $47,129
Other Assets Total$58,146--
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,099,774$1,130,427▲ $30,653
Net Assets With Donor Restrictions$119,742$41,960▼ $77,782
Total Net Assets Fund Balance$1,219,516$1,172,387▼ $47,129
Total Liabilities and Net Assets / Fund Balance$1,219,516$1,172,387▼ $47,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$877,514$690,705$1,568,219
Buildings$42,268$5,437$47,705
Equipment$10,479$35,786$46,265
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert M Saunders CPA CgmaCo-chair & T
Mark Spatz PeCo-chairpers
Carolyn CrowleyVice Chairpe
Abigail PeckBoard Member
Dina Brozzetti-manciBoard Member
Eric ParryBoard Member
Gregg KozarBoard Member
James DavisBoard Member
James KaneBoard Member
Joshua MitchellBoard Member
Michele TierneyBoard Member
Mj IgoeBoard Member
Sarah CremerBoard Member
Timothy MccoyBoard Member
William RisseImmed Past C
June BurnsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$135,436
Program Service Revenue
$7,192
Investment Income
$106
Other Revenue
$20,680
All Other Contributions
$50,320
Change in Net Assets
$-47,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,797
Salaries, Compensation, and Employee Benefits$20,746
Total Fundraising Expense$2,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$104,983--$104,983
All Other Expenses$31,252--$31,252
Other Salaries and Wages$19,043--$19,043
Insurance$11,089$170-$11,259
Fees for Services Accounting-$6,955-$6,955
Other Expenses$6,338--$6,338
Fees for Services Other--$2,900$2,900
Office Expenses-$2,591-$2,591
Payroll Taxes$1,703--$1,703
Fees for Services Legal-$150-$150
Total Functional Expenses$197,777$9,866$2,900$210,543
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Abington Youth SoccerOp Exp FundingFund Shared ExpensesNo$8,325
Abington Junior Comets Football IncOp Exp FundingFund Shared ExpensesNo$3,175
Abington Area Girls Softball LeagueOp Exp FundingFund Shared ExpensesNo$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
Yes
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 2

Aajrb ays board member board member husband-wife aajrb glenburn township municipality board member supervisor muni funds aajrb operations aajrb abington area girls softball league board member president aagsl uses aajrb facilities aajrb ays board member president ays uses aajrb facilities aajrb clarks summit borough municipality board member council memb muni funds aajrb operations aajrb clarks green borough municipality board member council memb muni funds aajrb operations aajrb waverly twp municipality board member supervisor muni funds aajrb operations

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.

Form 990, Part VIII

Abington area joint recreation board (aajrb) operates hillside park, a municipal park located in south abington township, lackawanna county, pennsylvania. Hillside park facilities include youth softball fields, a multi-purpose turf field primarily used for youth football and youth soccer programs and a soccer field. Abington area girls softfall league, inc. (a 501(c)(3) organization), abington junior comets football inc. (a 501(c)(3) organization), and abington youth soccer (a 501(c)(3) organization) provide aajrb financial support to help fund the costs to operate and maintain the hillside park athletic facilities. These three youth sports organizations also provide funding for major capital improvements to hillside park athletic facilities (including field enhancements, turf-field maintenance and other major projects). Refer to schedule r for additional details.

Filing and Contact Details

Filer

Filer Name
Abington Area Joint
EIN
20-1116575
Phone
5705868996
Address
1151 WINOLA ROAD, CLARKS SUMMIT, PA 18411

Signing Officer

Name
Mark Spatz Pe
Title
Co-chairperson
Phone
5705854808
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Spatz Pe
Formed
1972
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
50

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.

Form 990, Part IX, Line 24E

Park maintenance-general 5,761 0 0 supplies 5,022 0 0 park maint-lawn tractors 4,665 0 0 community garden expenses 4,334 0 0 maintenance (cc) 3,275 0 0 cleaning services (cc) 3,200 0 0 dog park expense 1,116 0 0 snowplowing 998 0 0 repairs (cc) 899 0 0 fuel 641 0 0 alarm system (cc) 556 0 0 landscaping (cc) 500 0 0 memorial garden expense 285 0 0 total 31,252 0 0

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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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ABINGTON AREA GIRLS SOFTBALL LEAGUE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1ABINGTON JUNIOR COMETS FOOTBALL INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2ABINGTON YOUTH SOCCER
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ABINGTON AREA JOINT RECREATION BOARD (AAJRB) OPERATES HILLSIDE PARK, A MUNICIPAL PARK LOCATED IN SOUTH ABINGTON TOWNSHIP, LACKAWANNA COUNTY, PENNSYLVANIA. CERTAIN OF THE PARK'S ATHLETIC FACILITIES ARE USED BY THE FOLLOWING SEPARATE 501(C)(3) YOUTHS SPORTS ORGANIZATIONS: (1) ABINGTON AREA GIRLS SOFTBALL LEAGUE INC. (EIN 82-4239204), (2) ABINGTON JUNIOR COMETS FOOTBALL, INC. (23-2646409) AND ((3) ABINGTON YOUTH SOCCER (EIN 46- 1993686). THE SPORTS ORGANIZATIONS WORK TOGETHER WITH AAJRB TO MAINTAIN AND OPERATE THE ATHLETIC FIELDS. THE SPORTS ORGANIZATIONS PROVIDE FUNDING TO AAJB TO SUPPORT THE PARK'S ATHLETIC FIELD ANNUAL OPERATING EXPENSES. THE SPORTS ORGANIZATIONS ALSO PROVIDE FINANCIAL SUPPORT TO AAJRB TO HELP FUND MAJOR CAPITAL IMPROVEMENTS TO PARK FACILITIES. THE FINANCIAL SUPPORT PROVIDED BY THE SPORTS ORGANIZATIONS IS DISCLOSED IN THIS FORM 990. FROM TIME TO TIME, BOARD MEMBERS OF THE SPORTS ORGANIZATIONS ALSO ARE MEMBERS OF THE AAJRB. SUCH RELATIONSHIPS ARE DISCLOSED IN THIS FORM 990.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
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 AYS BOARD MEMBER BOARD MEMBER HUSBAND-WIFE AAJRB GLENBURN TOWNSHIP MUNICIPALITY BOARD MEMBER SUPERVISOR MUNI FUNDS AAJRB OPERATIONS AAJRB ABINGTON AREA GIRLS SOFTBALL LEAGUE BOARD MEMBER PRESIDENT AAGSL USES AAJRB FACILITIES AAJRB AYS BOARD MEMBER PRESIDENT AYS USES AAJRB FACILITIES AAJRB CLARKS SUMMIT BOROUGH MUNICIPALITY BOARD MEMBER COUNCIL MEMB MUNI FUNDS AAJRB OPERATIONS AAJRB CLARKS GREEN BOROUGH MUNICIPALITY BOARD MEMBER COUNCIL MEMB MUNI FUNDS AAJRB OPERATIONS AAJRB WAVERLY TWP MUNICIPALITY BOARD MEMBER SUPERVISOR MUNI FUNDS AAJRB OPERATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AAJRB IS COMPRISED OF UP TO 16 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH 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/ExplanationTxt5MEMBERS 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/ExplanationTxt6THE 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/ExplanationTxt7THE 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/ExplanationTxt8ABINGTON AREA JOINT RECREATION BOARD (AAJRB) OPERATES HILLSIDE PARK, A MUNICIPAL PARK LOCATED IN SOUTH ABINGTON TOWNSHIP, LACKAWANNA COUNTY, PENNSYLVANIA. HILLSIDE PARK FACILITIES INCLUDE YOUTH SOFTBALL FIELDS, A MULTI-PURPOSE TURF FIELD PRIMARILY USED FOR YOUTH FOOTBALL AND YOUTH SOCCER PROGRAMS AND A SOCCER FIELD. ABINGTON AREA GIRLS SOFTFALL LEAGUE, INC. (A 501(C)(3) ORGANIZATION), ABINGTON JUNIOR COMETS FOOTBALL INC. (A 501(C)(3) ORGANIZATION), AND ABINGTON YOUTH SOCCER (A 501(C)(3) ORGANIZATION) PROVIDE AAJRB FINANCIAL SUPPORT TO HELP FUND THE COSTS TO OPERATE AND MAINTAIN THE HILLSIDE PARK ATHLETIC FACILITIES. THESE THREE YOUTH SPORTS ORGANIZATIONS ALSO PROVIDE FUNDING FOR MAJOR CAPITAL IMPROVEMENTS TO HILLSIDE PARK ATHLETIC FACILITIES (INCLUDING FIELD ENHANCEMENTS, TURF-FIELD MAINTENANCE AND OTHER MAJOR PROJECTS). REFER TO SCHEDULE R FOR ADDITIONAL DETAILS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9PARK MAINTENANCE-GENERAL 5,761 0 0 SUPPLIES 5,022 0 0 PARK MAINT-LAWN TRACTORS 4,665 0 0 COMMUNITY GARDEN EXPENSES 4,334 0 0 MAINTENANCE (CC) 3,275 0 0 CLEANING SERVICES (CC) 3,200 0 0 DOG PARK EXPENSE 1,116 0 0 SNOWPLOWING 998 0 0 REPAIRS (CC) 899 0 0 FUEL 641 0 0 ALARM SYSTEM (CC) 556 0 0 LANDSCAPING (CC) 500 0 0 MEMORIAL GARDEN EXPENSE 285 0 0 TOTAL 31,252 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
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