Civic Intelligence

Latrobe-Glsd Parks & Recreation Commission

990 • Fiscal year 2013 • EIN 25-1140355

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 07, 2014

901 Jefferson St15650

(724) 537-4331

Siviq Scores

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

Liabilities / Assets

46th percentile

0.09x

Higher debt load relative to assets than 46% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

62nd percentile

0.21x

Higher debt load relative to revenue than 62% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

24th percentile

-7.3%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

60th percentile

$71,833

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M 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

$1,419,727

Up $159,037 (+13%) from 2012

Net Assets

Up

$1,290,998

Up $58,587 (+4.8%) from 2012

Liabilities

Up

$128,729

Up $100,450 (+355%) from 2012

Revenue

$620,650

No earlier filing loaded for comparison.

Expenses

Down

$665,749

Down $30,549 (-4.4%) from 2012

Net Income

-$45,099

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.

$3.0M$2.0M$1.0M$0Assets 2012: $1,260,690Liabilities 2012: $28,279Net Assets 2012: $1,232,4112012Assets 2013: $1,419,727Liabilities 2013: $128,729Net Assets 2013: $1,290,9982013Assets 2015: $689,482Liabilities 2015: $24,770Net Assets 2015: $664,7122015Assets 2016: $703,891Liabilities 2016: $23,494Net Assets 2016: $680,3972016Assets 2017: $658,350Liabilities 2017: $21,505Net Assets 2017: $636,8452017Assets 2018: $626,928Liabilities 2018: $26,594Net Assets 2018: $600,3342018Assets 2019: $973,783Liabilities 2019: $394,711Net Assets 2019: $579,0722019Assets 2020: $1,517,898Liabilities 2020: $573,227Net Assets 2020: $944,6712020Assets 2021: $1,692,289Liabilities 2021: $527,972Net Assets 2021: $1,164,3172021Assets 2022: $1,769,311Liabilities 2022: $75,780Net Assets 2022: $1,693,5312022Assets 2023: $2,265,326Liabilities 2023: $20,236Net Assets 2023: $2,245,0902023Assets 2024: $2,299,271Liabilities 2024: $60,643Net Assets 2024: $2,238,6282024

Highlighted filing

2013

Assets$1,419,727
Liabilities$128,729
Net Assets$1,290,998

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $696,2982012Revenue 2013: $620,650Expenses 2013: $665,749Net Income 2013: -$45,0992013Revenue 2015: $540,133Expenses 2015: $681,086Net Income 2015: -$140,9532015Revenue 2016: $529,360Expenses 2016: $574,059Net Income 2016: -$44,6992016Revenue 2017: $540,763Expenses 2017: $564,750Net Income 2017: -$23,9872017Revenue 2018: $508,111Expenses 2018: $544,622Net Income 2018: -$36,5112018Revenue 2019: $528,403Expenses 2019: $549,665Net Income 2019: -$21,2622019Revenue 2020: $792,498Expenses 2020: $426,899Net Income 2020: $365,5992020Revenue 2021: $804,657Expenses 2021: $585,011Net Income 2021: $219,6462021Revenue 2022: $1,212,771Expenses 2022: $683,557Net Income 2022: $529,2142022Revenue 2023: $1,372,504Expenses 2023: $820,945Net Income 2023: $551,5592023Revenue 2024: $895,339Expenses 2024: $901,801Net Income 2024: -$6,4622024

Highlighted filing

2013

Revenue$620,650
Expenses$665,749
Net Income-$45,099
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 7, 2014
Return Version
2013v3.1
Gross Receipts
$642,618
Mission and Program Overview

Mission

To provide a variety of safe, contemporary and affordable parks and recreation facilities, programs and services that will enhance the quality of life for the residents of the greater latrobe community.

To provide a variety of safe, contemporary, affordable parks & recreation faciliities, programs and services that will enhance the quality of life for the residents of the greater latrobe community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$964,524$1,094,728▲ $130,204
Cash and Non-Interest-Bearing Accounts$277,258$260,043▼ $17,215
Pledges and Grants Receivable$18,908$64,956▲ $46,048
Total Assets$1,260,690$1,419,727▲ $159,037
Liabilities
Unsecured Notes Loans Payable-$91,000-
Accounts Payable and Accrued Expenses$28,279$24,786▼ $3,493
Other Liabilities-$12,943-
Total Liabilities$28,279$128,729▲ $100,450
Net Assets / Fund Balance
Unrestricted Net Assets$1,174,500$1,285,070▲ $110,570
Temporarily Rstr Net Assets$57,911$5,928▼ $51,983
Total Net Assets Fund Balance$1,232,411$1,290,998▲ $58,587
Total Liabilities and Net Assets / Fund Balance$1,260,690$1,419,727▲ $159,037

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,094,728$335,353-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeanne AshleyExecutive DiFT$71,833$71,833

Board Members and Trustees

NameTitle
Susan MainsChairman
Bruce JonesCommission M
Dan HennessyCommission M
Greg FumeaCommission M
Joe MozinaCommission M
Patt FentonCommission M
Ron KuhnsCommission M
Rosie WolfordCommission M
Tom LongCommission M
Revenue and Support

Revenue Composition

Contributions and Grants
$362,995
Program Service Revenue
$227,640
Investment Income
$395
Other Revenue
$29,620
All Other Contributions
$123,436
Change in Net Assets
$-45,099

Audited Revenue Reconciliation

Revenue per Audited Statements
$620,650
Total Revenue per Audited Statements
$620,650
Total Revenue per Form 990
$620,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$431,324
Other Expenses$234,425
Total Fundraising Expense$22,586
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,820$36,332$18,166$363,318
Payroll Taxes$29,209$3,436$1,718$34,363
Other Employee Benefits$28,597$3,364$1,682$33,643
Insurance$23,874--$23,874
Advertising$12,526--$12,526
Occupancy$9,145$1,076$538$10,759
Conferences and Meetings$5,434$604-$6,038
All Other Expenses$5,718$130-$5,848
Fees for Services Accounting$4,308$507$253$5,068
Office Expenses$3,907$460$229$4,596
Other Expenses$3,413--$3,413
Travel$2,360--$2,360
Total Functional Expenses$597,254$45,909$22,586$665,749

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$665,749
Total Expenses per Audited Statements$665,749
Total Expenses per Form 990$665,749
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,588
Fundraising Direct Expenses$21,968
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$28,995$28,995$10,821$18,174
Event 2$14,123$14,123$5,470$8,653
Total Events$49,154$49,154$19,445$29,709
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Payable$10,675
Payroll Withholdings$2,268
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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

At a regular board of directors meeting, the treasurer reviews the form 990, comparing the information to the audited financial statements, and discusses the results with the board for input.

Form 990, Page 6, Part VI, Line 12C

At the beginning of each year the board members are asked to verify if they have any circumstances they wish to report, and are reminded that they need to report any changes in circumstances during the year.

Form 990, Page 6, Part VI, Line 15A

To determine the compensation of the executive director, the board reviews the compensation history, researches the compensation of other similar size organizations.

Form 990, Page 6, Part VI, Line 19

The organization makes its documents, policies and informatio available to the public at its business office during regular business hours, with proper notification.

Filing and Contact Details

Filer

EIN
25-1140355
Phone
7245374331

Signing Officer

Name
Jeanne Ashley
Title
Executive Director
Phone
7245374331
Signed
2014-07-07

Organization Details

Principal Officer
Jeanne Ashley-executive Director
Formed
1944
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
49
Volunteers
150

Preparer

Preparer
Thomas S Rennie CPA
Phone
7245397610
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Net assets released from restriction 186,036 net assets placed in restriction 63,850

Raw XML Appendix399 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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IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0THE ORGANIZATION IS AFFILIATED WITH THE FOLLOWING GOVERNMENTS: CITY OF LATROBE--COMMISSION ESTABLISHED BY THE CITY UNITY TOWNSHIP--COMMISSION ESTABLISHED BY THE TOWNSHIP YOUNGSTOWN BOROUGH--COMMISSION ESTABLISHED BY THE BOROUGH
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt0665749
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01094728
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0335353
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01430081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12268
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueSubtotalAmt0620650
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01094728
IRS990ScheduleD/TotalExpensesPerForm990Amt0665749
IRS990ScheduleD/TotalLiabilityAmt012943
IRS990ScheduleD/TotalRevenuePerForm990Amt0620650
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0620650
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0665749
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028995
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06036
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028995
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IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0TURKEY TROT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0COMEDY NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029709
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03154
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019445
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010821
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05470
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT A REGULAR BOARD OF DIRECTORS MEETING, THE TREASURER REVIEWS THE FORM 990, COMPARING THE INFORMATION TO THE AUDITED FINANCIAL STATEMENTS, AND DISCUSSES THE RESULTS WITH THE BOARD FOR INPUT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE BEGINNING OF EACH YEAR THE BOARD MEMBERS ARE ASKED TO VERIFY IF THEY HAVE ANY CIRCUMSTANCES THEY WISH TO REPORT, AND ARE REMINDED THAT THEY NEED TO REPORT ANY CHANGES IN CIRCUMSTANCES DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR, THE BOARD REVIEWS THE COMPENSATION HISTORY, RESEARCHES THE COMPENSATION OF OTHER SIMILAR SIZE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS DOCUMENTS, POLICIES AND INFORMATIO AVAILABLE TO THE PUBLIC AT ITS BUSINESS OFFICE DURING REGULAR BUSINESS HOURS, WITH PROPER NOTIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NET ASSETS RELEASED FROM RESTRICTION 186,036 NET ASSETS PLACED IN RESTRICTION 63,850
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05928
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01419727
IRS990/TotalAssetsGrp/BOYAmt01260690
IRS990/TotalAssetsGrp/EOYAmt01419727
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0362995
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022586
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045909
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0597254
IRS990/TotalFunctionalExpensesGrp/TotalAmt0665749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028279
IRS990/TotalLiabilitiesEOYAmt0128729
IRS990/TotalLiabilitiesGrp/BOYAmt028279
IRS990/TotalLiabilitiesGrp/EOYAmt0128729
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01232411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01290998
IRS990/TotalProgramServiceExpensesAmt0597254
IRS990/TotalProgramServiceRevenueAmt0227640
IRS990/TotalReportableCompFromOrgAmt071833
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228035
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0620650
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01260690
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01419727
IRS990/TravelGrp/ProgramServicesAmt02360
IRS990/TravelGrp/TotalAmt02360
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01174500
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01285070
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt091000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10901 JEFFERSON ST
IRS990/USAddress/City0LATROBE
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode015650
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0LATROBERECREATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANNE ASHLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07245374331
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10LATROBE UNITY PARKS &
ReturnHeader/Filer/BusinessName/BusinessNameLine20RECREATION COMMISSION
ReturnHeader/Filer/BusinessNameControlTxt0LATR
ReturnHeader/Filer/EIN0251140355
ReturnHeader/Filer/PhoneNum07245374331
ReturnHeader/Filer/USAddress/AddressLine10901 JEFFERSON ST
ReturnHeader/Filer/USAddress/City0LATROBE
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode015650
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202095054
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RENNIE & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10132 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LIGONIER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode015658
ReturnHeader/PreparerPersonGrp/PhoneNum07245397610
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS S RENNIE CPA
ReturnHeader/ReturnTs02014-07-29T07:36:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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