Civic Intelligence

Mason Parks & Recreation Foundation Inc.

990 • Fiscal year 2018 • EIN 20-5962880

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

6000 Mason Montgomery RoadMason, OH 45040

(513) 229-8500

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

44%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$290,909

Down $67,441 (-19%) from 2017

Net Assets

Down

$290,909

Down $67,441 (-19%) from 2017

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$253,583

Up $77,384 (+44%) from 2017

Expenses

Up

$321,024

Up $314,710 (+4984%) from 2017

Net Income

Down

-$67,441

Down $237,326 (-140%) from 2017

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 2010: $76,326Liabilities 2010: $0Net Assets 2010: $76,3262010Assets 2011: $75,909Liabilities 2011: $0Net Assets 2011: $75,9092011Assets 2012: $75,490Liabilities 2012: $0Net Assets 2012: $75,4902012Assets 2013: $61,580Liabilities 2013: $0Net Assets 2013: $61,5802013Assets 2014: $150,868Net Assets 2014: $150,8682014Assets 2015: $147,108Net Assets 2015: $147,1082015Assets 2016: $188,465Liabilities 2016: $0Net Assets 2016: $188,4652016Assets 2017: $358,350Net Assets 2017: $358,3502017Assets 2018: $290,909Liabilities 2018: $0Net Assets 2018: $290,9092018Assets 2019: $400,905Liabilities 2019: $0Net Assets 2019: $400,9052019Assets 2020: $628,706Liabilities 2020: $0Net Assets 2020: $628,7062020Assets 2021: $1,303,320Liabilities 2021: $0Net Assets 2021: $1,303,3202021Assets 2022: $1,355,098Liabilities 2022: $0Net Assets 2022: $1,355,0982022Assets 2023: $911,050Liabilities 2023: $0Net Assets 2023: $911,0502023Assets 2024: $428,768Liabilities 2024: $0Net Assets 2024: $428,7682024

Highlighted filing

2018

Assets$290,909
Liabilities$0
Net Assets$290,909

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $14,071Expenses 2010: $6,126Net Income 2010: $7,9452010Revenue 2011: $11,538Expenses 2011: $11,955Net Income 2011: -$4172011Revenue 2012: $9,919Expenses 2012: $10,338Net Income 2012: -$4192012Revenue 2013: $21,426Expenses 2013: $35,336Net Income 2013: -$13,9102013Revenue 2014: $116,365Expenses 2014: $27,077Net Income 2014: $89,2882014Revenue 2015: $65,923Expenses 2015: $69,683Net Income 2015: -$3,7602015Revenue 2016: $39,101Expenses 2016: $3,154Net Income 2016: $35,9472016Revenue 2017: $176,199Expenses 2017: $6,314Net Income 2017: $169,8852017Revenue 2018: $253,583Expenses 2018: $321,024Net Income 2018: -$67,4412018Revenue 2019: $518,517Expenses 2019: $408,521Net Income 2019: $109,9962019Revenue 2020: $302,847Expenses 2020: $81,959Net Income 2020: $220,8882020Revenue 2021: $682,732Expenses 2021: $8,118Net Income 2021: $674,6142021Revenue 2022: $131,212Expenses 2022: $79,434Net Income 2022: $51,7782022Revenue 2023: $65,673Expenses 2023: $509,721Net Income 2023: -$444,0482023Revenue 2024: -$6,727Expenses 2024: $475,555Net Income 2024: -$482,2822024

Highlighted filing

2018

Revenue$253,583
Expenses$321,024
Net Income-$67,441
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$253,996
Mission and Program Overview

Mission

Promote parks & recreation programs

Promote parks and recreation programs in the city of mason ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$288,003$221,079▼ $66,924
Inventories for Sale or Use$70,154$69,741▼ $413
Accounts Receivable$193$89▼ $104
Total Assets$358,350$290,909▼ $67,441
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$358,350$290,909▼ $67,441
Total Net Assets Fund Balance$358,350$290,909▼ $67,441
Total Liabilities and Net Assets / Fund Balance$358,350$290,909▼ $67,441
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rachel KopflerPresident
Alicia FarbsteinDirector
Jody BergmanDirector
Randy CoreyDirector
Tamara MonroeDirector
Tanuja SinghTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$251,041
Program Service Revenue
$0
Investment Income
$2,413
Other Revenue
$129
All Other Contributions
$251,041
Change in Net Assets
$-67,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,024
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$14,405--$14,405
All Other Expenses$1,069$833-$1,902
Insurance$150$1,351-$1,501
Other Expenses$682$228-$910
Office Expenses$516--$516
Advertising$170--$170
Fees for Services Legal-$50-$50
Total Functional Expenses$316,648$4,376$0$321,024
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
Annual disclosure for covered persons
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
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

Board will review tax return

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mason Parks & Recreation Foundation
EIN
20-5962880
Address
6000 MASON MONTGOMERY ROAD, MASON, OH 45040

Signing Officer

Name
Rachel Kopfler
Title
President
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Kopfler
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Jutze Kopfler & Associates
Address
11260 CHESTER RD SUITE 220, CINCINNATI, OH 45246
Preparer
Rachel Kopfler CPA
Phone
5137699000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

Provide financial scholarships for programming at the mason community center

Raw XML Appendix318 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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ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:57:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464493908
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUTZE KOPFLER & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011260 CHESTER RD SUITE 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045246
ReturnHeader/PreparerPersonGrp/PhoneNum05137699000
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHEL KOPFLER CPA
ReturnHeader/ReturnTs02019-11-15T16:57:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.01$0.48$0.48
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.07$0.51$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.13$0.08$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.68$0.01$0.67
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.30$0.08$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.52$0.41$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.25$0.32$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.18$0.01$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.04$0.00$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.07$0.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.12$0.03$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.02$0.04$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.01$0.01$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.01$0.01$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.01$0.01$0.01