Civic Intelligence

South Carolina Recreation & Parks Association Inc

990 • Fiscal year 2013 • EIN 23-7081983

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

P O Box 104629071-1046

(803) 808-7753

Siviq Scores

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

Liabilities / Assets

64th percentile

0.02x

Higher debt load relative to assets than 64% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

63rd percentile

0.01x

Higher debt load relative to revenue than 63% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

60th percentile

7.4%

Higher net margin than 60% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

72nd percentile

19%

Faster asset growth than 72% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$163,402

Up $26,350 (+19%) from 2012

Net Assets

Up

$160,495

Up $23,443 (+17%) from 2012

Liabilities

Up

$2,907

Up $2,907 from 2012

Revenue

$315,085

No earlier filing loaded for comparison.

Expenses

Down

$291,642

Down $19,804 (-6.4%) from 2012

Net Income

$23,443

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $118,055Liabilities 2010: $0Net Assets 2010: $118,0552010Assets 2011: $138,914Liabilities 2011: $0Net Assets 2011: $138,9142011Assets 2012: $137,052Liabilities 2012: $0Net Assets 2012: $137,0522012Assets 2013: $163,402Liabilities 2013: $2,907Net Assets 2013: $160,4952013Assets 2014: $168,823Liabilities 2014: $3,085Net Assets 2014: $165,7382014Assets 2015: $201,352Liabilities 2015: $3,074Net Assets 2015: $198,2782015Assets 2017: $240,057Liabilities 2017: $3,339Net Assets 2017: $236,7182017Assets 2018: $280,058Liabilities 2018: $3,320Net Assets 2018: $276,7382018Assets 2019: $370,803Liabilities 2019: $3,398Net Assets 2019: $367,4052019Assets 2020: $396,409Liabilities 2020: $3,144Net Assets 2020: $393,2652020Assets 2021: $477,206Liabilities 2021: $5,469Net Assets 2021: $471,7372021Assets 2023: $617,991Liabilities 2023: $3,627Net Assets 2023: $614,3642023Assets 2024: $704,693Liabilities 2024: $4,690Net Assets 2024: $700,0032024

Highlighted filing

2013

Assets$163,402
Liabilities$2,907
Net Assets$160,495

Operations Trend

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

$600K$400K$200K$0Expenses 2010: $350,1432010Expenses 2011: $386,0302011Expenses 2012: $311,4462012Revenue 2013: $315,085Expenses 2013: $291,642Net Income 2013: $23,4432013Revenue 2014: $418,066Expenses 2014: $412,823Net Income 2014: $5,2432014Revenue 2015: $521,250Expenses 2015: $481,817Net Income 2015: $39,4332015Revenue 2017: $384,356Expenses 2017: $344,910Net Income 2017: $39,4462017Revenue 2018: $489,083Expenses 2018: $455,134Net Income 2018: $33,9492018Revenue 2019: $599,800Expenses 2019: $509,133Net Income 2019: $90,6672019Revenue 2020: $383,443Expenses 2020: $357,583Net Income 2020: $25,8602020Revenue 2021: $427,370Expenses 2021: $364,644Net Income 2021: $62,7262021Revenue 2023: $422,578Expenses 2023: $310,717Net Income 2023: $111,8612023Revenue 2024: $520,175Expenses 2024: $464,555Net Income 2024: $55,6202024

Highlighted filing

2013

Revenue$315,085
Expenses$291,642
Net Income$23,443
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$317,466
Mission and Program Overview

Mission

The association is dedicated

The Association is dedicated to the professional development of its members and advocacy for parks, recreation and tourism in South Carolina.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$72,809$82,030▲ $9,221
Cash and Non-Interest-Bearing Accounts$63,744$81,372▲ $17,628
Land, Buildings, and Equipment, Net$499--
Total Assets$137,052$163,402▲ $26,350
Liabilities
Other Liabilities-$2,907-
Total Liabilities$0$2,907▲ $2,907
Net Assets / Fund Balance
Unrestricted Net Assets$137,052$160,495▲ $23,443
Total Net Assets Fund Balance$137,052$160,495▲ $23,443
Total Liabilities and Net Assets / Fund Balance$137,052$163,402▲ $26,350

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,002$10,002
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark SextonPast President
Don ShumanPresident
Jeff MetzPresident Elect
Eric StewartVice President
Ashley SmithCentral VP
Callie WiseEastern VP
Jessica CampbellSecretary
Jason WoodrumSouthern VP
Randy GibsonTreasurer
Jamie CatheyWestern VP
Revenue and Support

Revenue Composition

Contributions and Grants
$65,873
Program Service Revenue
$240,211
Investment Income
$9,222
Other Revenue
$-221
All Other Contributions
$5,000
Change in Net Assets
$23,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$315,085
Revenue Not Reported on Form 990
$2,381
Total Revenue per Audited Statements
$317,466
Total Revenue per Form 990
$315,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,873
Salaries, Compensation, and Employee Benefits$140,769
Total Fundraising Expense$8,475
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,990$26,782$5,356$107,128
Other Employee Benefits$14,088$5,031$1,006$20,125
Fees for Services Other$5,357$4,413$383$10,153
Payroll Taxes$5,719$2,043$409$8,171
Travel$5,030$1,942$349$7,321
All Other Expenses$4,889$1,982$306$7,177
Pension Plan Contributions$3,742$1,336$267$5,345
Fees for Services Accounting$2,996$1,070$214$4,280
Conferences and Meetings$959$1,534-$2,493
Grants to Domestic Individuals$2,000--$2,000
Insurance$1,309$468$94$1,871
Office Expenses$478$153-$631
Other Expenses$476$100$66$576
Depreciation Depletion$349$125$25$499
Total Functional Expenses$235,661$47,506$8,475$291,642

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$294,023
Expenses per Audited Statements$291,642
Total Expenses per Form 990$291,642
Expenses Not Reported on Form 990$2,381
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,381
Fundraising Gross Income$2,160
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
Payroll withholdings$2,907
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership in the Association shall be open to any person, agency or business interested in the delivery of leisure services. Membership categories are as follows:(a) Professional (b) Student (c) Retired (d)Commerical/Business (e) Agency

Member election for additional members Part VI line 7A

Only Professional and Commercial/Business Members in good standing will have the right to vote on Association business and hold office in SCRPA. These members vote for officers at the annual meeting each year and the officers conduct the recurring business of the Association.

Form 990 governing body review Part VI line 11

The Executive Director reviews the Form 990 in detail along with the Treasurer and copies are made available electronically to the Full Board and Officers.

CEO executive director top management comp Part VI line 15A

The Association only has two employees. The Executive Director and the Membership Services Coordinator salaries and compensation are reviewed and set annually by the Board.

Governing documents etc available to public Part VI line 19

The governing documents are available on the organizations's website along with prior year Form 990 tax returns and the most recent audited financial statements.

Filing and Contact Details

Filer

EIN
23-7081983

Signing Officer

Name
James Headley
Title
Executive Direc
Phone
8038087753
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Sc
Voting Board Members
18
Independent Board Members
18
Employees
2
Volunteers
77

Preparer

Preparer
Ronald Lockhart
Phone
8033589424
Supplemental Narrative

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

The form 990 deducts direct expenses related to fundraising events from gross revenue whereas the audited financials reflect gross revenue without any reduction for expenses.

Other expenses not included on Form 990 (Part XII, line 2D)

The form 990 deducts direct expenses related to fundraising events from gross revenue whereas the audited financials reflect gross expenses without any reduction for expenses charged against fundraising income.

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IRS990/ProgramServiceRevenueGrp/Desc2Other Revenue
IRS990/ProgramServiceRevenueGrp/Desc3District Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0140406
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt192234
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26616
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt192234
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3955
IRS990/ProgSrvcAccomActy2Grp/Desc0Approximately 50 people attend the annual Southern Leisure Management and Trends Institute. It is intended for parks and recreation directors and upper level management throughout the state of S.C. Trends and issues facing the state and recreation profession are presented.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012091
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07763
IRS990/ProgSrvcAccomActy3Grp/Desc0The Playground Safety Institute workshop allows the CPSI Certified Playground safety Inspector certification to be obtained. CPSI's are certified to inspect playgrounds for safety issues making sure that each playground they inspect is up to current national standards.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011074
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt020170
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Various other programs, workshops and activities are offered during the year to accomplish the organization's mission and exempt purpose.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0135231
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0132552
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt068609
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06700
IRS990/PYOtherExpensesAmt0176151
IRS990/PYProgramServiceRevenueAmt0234275
IRS990/PYRevenuesLessExpensesAmt0-1862
IRS990/PYSalariesCompEmpBnftPaidAmt0135295
IRS990/PYTotalExpensesAmt0311446
IRS990/PYTotalRevenueAmt0309584
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt023443
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt097904
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt049855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt068609
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056886
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077667
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt089616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0342633
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09222
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06700
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01617
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0566
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0258389
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0234275
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0358012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0237313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0227108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01315097
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09222
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06700
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0566
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018105
IRS990ScheduleA/InvestmentIncomeCYPct00.01080
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98920
IRS990ScheduleA/PublicSupportPY509Pct00.99070
IRS990ScheduleA/PublicSupportTotal509Amt01657730
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0308244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0302884
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0414898
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0314980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0316724
IRS990ScheduleA/Total509Grp/TotalAmt01657730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0317466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0309584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0416515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0315546
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0316724
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01675835
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010002
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010002
IRS990ScheduleD/ExpensesNotReportedAmt02381
IRS990ScheduleD/ExpensesSubtotalAmt0291642
IRS990ScheduleD/OtherExpensesIncludedAmt02381
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02907
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll withholdings
IRS990ScheduleD/OtherRevenueAmt02381
IRS990ScheduleD/RevenueNotReportedAmt02381
IRS990ScheduleD/RevenueSubtotalAmt0315085
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The form 990 deducts direct expenses related to fundraising events from gross revenue whereas the audited financials reflect gross revenue without any reduction for expenses.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The form 990 deducts direct expenses related to fundraising events from gross revenue whereas the audited financials reflect gross expenses without any reduction for expenses charged against fundraising income.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/TotalExpensesPerForm990Amt0291642
IRS990ScheduleD/TotalLiabilityAmt02907
IRS990ScheduleD/TotalRevenuePerForm990Amt0315085
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0317466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0294023
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Membership in the Association shall be open to any person, agency or business interested in the delivery of leisure services. Membership categories are as follows:(a) Professional (b) Student (c) Retired (d)Commerical/Business (e) Agency
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Only Professional and Commercial/Business Members in good standing will have the right to vote on Association business and hold office in SCRPA. These members vote for officers at the annual meeting each year and the officers conduct the recurring business of the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director reviews the Form 990 in detail along with the Treasurer and copies are made available electronically to the Full Board and Officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Association only has two employees. The Executive Director and the Membership Services Coordinator salaries and compensation are reviewed and set annually by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents are available on the organizations's website along with prior year Form 990 tax returns and the most recent audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0137052
IRS990/TotalAssetsEOYAmt0163402
IRS990/TotalAssetsGrp/BOYAmt0137052
IRS990/TotalAssetsGrp/EOYAmt0163402
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065873
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08475

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.05$0.05$7.00$5.20$4.65$0.56
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$0.04$6.14$4.23$3.11$1.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.05$4.72$4.27$3.65$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.03$3.93$3.83$3.58$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.03$3.67$6.00$5.09$0.91
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.03$2.77$4.89$4.55$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.03$2.37$3.84$3.45$0.39
2015Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$5.21$4.82$0.39
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.03$1.66$4.18$4.13$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.63$0.03$1.60$3.15$2.92$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$3.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.39$3.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$3.50