Civic Intelligence

Latrobe-Glsd Parks & Recreation Commission

990 • Fiscal year 2018 • EIN 25-1140355

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 10, 2019

901 Jefferson StLatrobe, PA 15650

(724) 537-4331

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.04x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.05x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

24th percentile

-7.2%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$56,009

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

28th percentile

-4.8%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-6.0%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$626,928

Down $31,422 (-4.8%) from 2017

Net Assets

Down

$600,334

Down $36,511 (-5.7%) from 2017

Liabilities

Up

$26,594

Up $5,089 (+24%) from 2017

Revenue

Down

$508,111

Down $32,652 (-6.0%) from 2017

Expenses

Down

$544,622

Down $20,128 (-3.6%) from 2017

Net Income

Down

-$36,511

Down $12,524 (-52%) from 2017

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

2018

Assets$626,928
Liabilities$26,594
Net Assets$600,334

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

2018

Revenue$508,111
Expenses$544,622
Net Income-$36,511
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 10, 2019
Return Version
2018v3.1
Gross Receipts
$530,157
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, contempoary and affordable parks & recreation facilities, 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$554,267$527,453▼ $26,814
Savings and Temporary Cash Investments-$72,496-
Cash and Non-Interest-Bearing Accounts$97,451$17,399▼ $80,052
Prepaid Expenses and Deferred Charges-$5,273-
Intangible Assets$5,407$4,307▼ $1,100
Accounts Receivable$1,225--
Total Assets$658,350$626,928▼ $31,422
Liabilities
Other Liabilities$13,749$15,137▲ $1,388
Unsecured Notes Loans Payable-$7,888-
Accounts Payable and Accrued Expenses$7,756$3,569▼ $4,187
Total Liabilities$21,505$26,594▲ $5,089
Net Assets / Fund Balance
Unrestricted Net Assets$636,845$600,334▼ $36,511
Total Net Assets Fund Balance$636,845$600,334▼ $36,511
Total Liabilities and Net Assets / Fund Balance$658,350$626,928▼ $31,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$350,684$392,191$742,875
Equipment$176,769-$176,769
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Craig ShevchikDirectorFT$56,009$56,009

Board Members and Trustees

NameTitle
Susan MainsChairman
Bruce JonesCommission M
Dan HennessyCommission M
Gerry BaldonieriCommission M
Patricia FentonCommission M
Tom LongCommission M
Revenue and Support

Revenue Composition

Contributions and Grants
$267,131
Program Service Revenue
$216,414
Investment Income
$78
Other Revenue
$24,488
All Other Contributions
$267,131
Change in Net Assets
$-36,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$508,111
Revenue Not Reported on Form 990
$22,046
Total Revenue per Audited Statements
$530,157
Total Revenue per Form 990
$508,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,006
Other Expenses$192,616
Total Fundraising Expense$16,001
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,908$85,612$2,854$285,374
Payroll Taxes$25,321$6,330-$31,651
Other Employee Benefits$25,011$6,253-$31,264
Insurance$16,294$1,810-$18,104
Advertising$2,835$709$10,632$14,176
Occupancy$10,647$591$591$11,829
Office Expenses$6,058$374$1,495$7,927
Other Expenses$4,334$2,487$355$4,334
Fees for Services Accounting$4,000--$4,000
All Other Expenses$3,310$447$74$3,831
Pension Plan Contributions$2,974$743-$3,717
Travel$249$83-$332
Conferences and Meetings-$99-$99
Total Functional Expenses$423,083$105,538$16,001$544,622

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$566,668
Expenses per Audited Statements$544,622
Total Expenses per Form 990$544,622
Expenses Not Reported on Form 990$22,046
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,534
Fundraising Direct Expenses$22,046
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Turkey Trot$23,404$23,404$10,818$12,586
Comedy Night$10,791$10,791-$10,791
Total Events$40,799$40,799$18,604$22,195
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$7,745
Payroll Withholdings$3,683
Accrued Sick Days Payable$3,150
Gift Certificates/credits$559
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 and researches the compensation of other similiar size organizations.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Latrobe-glsd Parks &
EIN
25-1140355
Phone
7245374331
Address
901 JEFFERSON ST, LATROBE, PA 15650

Signing Officer

Name
Craig Shevchik
Title
Director
Phone
7245374331
Signed
2019-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Shevchik
Formed
1944
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
50
Volunteers
75

Preparer

Firm
Rennie & Associates Cpas Pc
Address
316 S MAPLE AVE, GREENSBURG, PA 15601
Preparer
Thomas S Rennie CPA
Phone
7242216187
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of direct benefit to donors 16,277 other dierct fundraising costs 5,769 cost of direct benefit to donors -16,277 other dierct fundraising costs -5,769 released from restricted 0 board designated 0 unrestricted funds 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cost of direct benefit to donors 16,277 other dierct fundraising costs 5,769

Schedule D, Page 4, Part XII, Line 2D

Cost of direct benefit to donors 16,277 other dierct fundraising costs 5,769

Raw XML Appendix395 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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IRS990ScheduleD/ExpensesSubtotalAmt0544622
IRS990ScheduleD/OtherExpensesIncludedAmt022046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED SICK DAYS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3GIFT CERTIFICATES/CREDITS
IRS990ScheduleD/OtherRevenueAmt022046
IRS990ScheduleD/RevenueNotReportedAmt022046
IRS990ScheduleD/RevenueSubtotalAmt0508111
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF DIRECT BENEFIT TO DONORS 16,277 OTHER DIERCT FUNDRAISING COSTS 5,769
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF DIRECT BENEFIT TO DONORS 16,277 OTHER DIERCT FUNDRAISING COSTS 5,769
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0527453
IRS990ScheduleD/TotalExpensesPerForm990Amt0544622
IRS990ScheduleD/TotalLiabilityAmt015137
IRS990ScheduleD/TotalRevenuePerForm990Amt0508111
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0530157
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0566668
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018604
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt05124
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt05124
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TURKEY TROT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COMEDY NIGHT
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010791
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06604
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023404
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010791
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06604
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040799
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022195
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02662
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013480
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010818
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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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 AND RESEARCHES THE COMPENSATION OF OTHER SIMILIAR SIZE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS DOCUMENTS, POLICIES AND INFORMATION AVAILABLE TO THE PUBLIC AT ITS BUSINESS OFFICE DURING REGULAR BUSINESS HOURS, WITH PROPER NOTIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COST OF DIRECT BENEFIT TO DONORS 16,277 OTHER DIERCT FUNDRAISING COSTS 5,769 COST OF DIRECT BENEFIT TO DONORS -16,277 OTHER DIERCT FUNDRAISING COSTS -5,769 RELEASED FROM RESTRICTED 0 BOARD DESIGNATED 0 UNRESTRICTED FUNDS 0
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/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0626928
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IRS990/TotalContributionsAmt0267131
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105538
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0423083
IRS990/TotalFunctionalExpensesGrp/TotalAmt0544622
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021505
IRS990/TotalLiabilitiesEOYAmt026594
IRS990/TotalLiabilitiesGrp/BOYAmt021505
IRS990/TotalLiabilitiesGrp/EOYAmt026594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0600334
IRS990/TotalProgramServiceExpensesAmt0423083
IRS990/TotalProgramServiceRevenueAmt0216414
IRS990/TotalReportableCompFromOrgAmt056009
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216492
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0508111
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0658350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0626928
IRS990/TravelGrp/ManagementAndGeneralAmt083
IRS990/TravelGrp/ProgramServicesAmt0249
IRS990/TravelGrp/TotalAmt0332
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0636845
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0600334
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07888
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0901 JEFFERSON ST
IRS990/USAddress/CityNm0LATROBE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015650
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LATROBERECREATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG SHEVCHIK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07245374331
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LATROBE-GLSD PARKS &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RECREATION COMMISSION
ReturnHeader/Filer/BusinessNameControlTxt0LATR
ReturnHeader/Filer/EIN0251140355
ReturnHeader/Filer/PhoneNum07245374331
ReturnHeader/Filer/USAddress/AddressLine1Txt0901 JEFFERSON ST
ReturnHeader/Filer/USAddress/CityNm0LATROBE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015650
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId009610D703B8EA9AF010FB08D11F022C88A9E2904
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId009610D703B8EA9AF010FB08D11F022C88A9E2904
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.210.245.196
ReturnHeader/FilingSecurityInformation/IPDt02019-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:05:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202095054
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENNIE & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 S MAPLE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015601
ReturnHeader/PreparerPersonGrp/PhoneNum07242216187
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS S RENNIE CPA
ReturnHeader/ReturnTs02019-07-02T10:05:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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