Civic Intelligence

Latrobe-Glsd Parks & Recreation Commission

990 • Fiscal year 2023 • EIN 25-1140355

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 30, 2024

901 Jefferson StreetLatrobe, PA 15650

(724) 537-4331

Siviq Scores

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

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

87th percentile

40%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$76,880

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

82nd percentile

28%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,265,326

Up $496,015 (+28%) from 2022

Net Assets

Up

$2,245,090

Up $551,559 (+33%) from 2022

Liabilities

Down

$20,236

Down $55,544 (-73%) from 2022

Revenue

Up

$1,372,504

Up $159,733 (+13%) from 2022

Expenses

Up

$820,945

Up $137,388 (+20%) from 2022

Net Income

Up

$551,559

Up $22,345 (+4.2%) from 2022

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

2023

Assets$2,265,326
Liabilities$20,236
Net Assets$2,245,090

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

2023

Revenue$1,372,504
Expenses$820,945
Net Income$551,559
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 30, 2024
Return Version
2023v5.0
Gross Receipts
$1,383,854
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,443,617$2,006,187▲ $562,570
Savings and Temporary Cash Investments$252,528$194,186▼ $58,342
Cash and Non-Interest-Bearing Accounts$48,021$64,953▲ $16,932
Pledges and Grants Receivable$19,195--
Prepaid Expenses and Deferred Charges$5,950--
Total Assets$1,769,311$2,265,326▲ $496,015
Liabilities
Accounts Payable and Accrued Expenses$12,872$15,173▲ $2,301
Deferred Revenue$61,809$3,964▼ $57,845
Other Liabilities$1,099$1,099→ $0
Total Liabilities$75,780$20,236▼ $55,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,693,531$2,245,090▲ $551,559
Total Net Assets Fund Balance$1,693,531$2,245,090▲ $551,559
Total Liabilities and Net Assets / Fund Balance$1,769,311$2,265,326▲ $496,015

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,895,065$538,457-
Equipment$111,122$152,797-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Craig ShevchikDirectorFT$76,880$76,880

Board Members and Trustees

NameTitle
Tom LongChairman
Bruce JonesCommission M
Dan HennesseyCommission M
Ed PoponickCommission M
Eric BartelsCommission M
John MylantCommission M
MICHAEL O'BARTOCommission M
Patricia FentonCommission M
Susan MainsCommission M
Revenue and Support

Revenue Composition

Contributions and Grants
$1,047,492
Program Service Revenue
$260,663
Investment Income
$64
Other Revenue
$64,285
All Other Contributions
$832,600
Change in Net Assets
$551,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,372,504
Revenue Not Reported on Form 990
$11,350
Total Revenue per Audited Statements
$1,383,854
Total Revenue per Form 990
$1,372,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$498,464
Other Expenses$322,481
Total Fundraising Expense$45,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,962$119,767$8,260$412,989
Depreciation Depletion$90,650$6,897$985$98,532
Payroll Taxes$34,848$7,841$871$43,560
Other Employee Benefits$33,532$7,545$838$41,915
Insurance$18,056$2,006-$20,062
Advertising$3,291$823$12,341$16,455
Occupancy$10,839$603$602$12,044
Office Expenses$8,862$934$1,784$11,580
All Other Expenses$9,961$651$63$10,675
Other Expenses$6,793-$19,784$6,793
Fees for Services Accounting$3,750--$3,750
Travel$200$66-$266
Conferences and Meetings$227--$227
Total Functional Expenses$628,284$147,133$45,528$820,945

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$832,295
Expenses per Audited Statements$820,945
Total Expenses per Form 990$820,945
Expenses Not Reported on Form 990$11,350
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,723
Fundraising Direct Expenses$11,350
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Turkey Trot$36,628$36,628$8,049$28,579
Miscellaneous E$18,860$18,860-$18,860
Total Events$68,723$68,723$11,350$57,373
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates/credits$1,099
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
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

Form 990 is reviewed at a meeting of the board of directors along with the audited finanical statements.

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

At the beginning of each year the board members are asked to verify if any conflicts of interest exist, and are reminded to report any changes in circumstances during the year that could give rise to a conflict of interest.

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

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

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

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

Signing Officer

Name
Craig Shevchik
Title
Director
Phone
7245374331
Signed
2024-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Shevchik
Formed
1944
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
46
Volunteers
25

Preparer

Firm
Guskiewicz White & Associates
Address
1013 LIGONIER ST, LATROBE, PA 15650
Preparer
Michael a Miller
Phone
7245373369
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Direct fundraising costs 11,350 direct fundraising costs -11,350

Financial Statement Notes

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

Direct fundraising costs 11,350

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

Direct fundraising costs 11,350

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IRS990/PayrollTaxesGrp/TotalAmt043560
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt019195
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05950
IRS990/PrincipalOfficerNm0CRAIG SHEVCHIK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0VARIOUS PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0260663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0260663
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0917461
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt094
IRS990/PYOtherExpensesAmt0257823
IRS990/PYOtherRevenueAmt055072
IRS990/PYProgramServiceRevenueAmt0240144
IRS990/PYRevenuesLessExpensesAmt0529214
IRS990/PYSalariesCompEmpBnftPaidAmt0425734
IRS990/PYTotalExpensesAmt0683557
IRS990/PYTotalRevenueAmt01212771
IRS990/ReconcilationRevenueExpnssAmt0551559
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0252528
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0194186
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0111122
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0152797
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0263919
IRS990ScheduleD/ExpensesNotReportedAmt011350
IRS990ScheduleD/ExpensesSubtotalAmt0820945
IRS990ScheduleD/OtherExpensesIncludedAmt011350
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01895065
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0538457
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02433522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01099
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES/CREDITS
IRS990ScheduleD/OtherRevenueAmt011350
IRS990ScheduleD/RevenueNotReportedAmt011350
IRS990ScheduleD/RevenueSubtotalAmt01372504
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING COSTS 11,350
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING COSTS 11,350
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02006187
IRS990ScheduleD/TotalExpensesPerForm990Amt0820945
IRS990ScheduleD/TotalLiabilityAmt01099
IRS990ScheduleD/TotalRevenuePerForm990Amt01372504
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01383854
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0832295
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011350
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TURKEY TROT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MISCELLANEOUS E
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036628
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt013235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt068723
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036628
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt013235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt068723
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt057373
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt03301
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011350
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08049
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AT A MEETING OF THE BOARD OF DIRECTORS ALONG WITH THE AUDITED FINANICAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE BEGINNING OF EACH YEAR THE BOARD MEMBERS ARE ASKED TO VERIFY IF ANY CONFLICTS OF INTEREST EXIST, AND ARE REMINDED TO REPORT ANY CHANGES IN CIRCUMSTANCES DURING THE YEAR THAT COULD GIVE RISE TO A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO DETERMINE THE COMPENSATION OF THE DIRECTOR, THE BOARD REVIEWS THE COMPENSATION HISTORY AND RESEARCHES THE COMPENSATION OF OTHER SIMILAR SIZE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT FUNDRAISING COSTS 11,350 DIRECT FUNDRAISING COSTS -11,350
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/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01769311
IRS990/TotalAssetsEOYAmt02265326
IRS990/TotalAssetsGrp/BOYAmt01769311
IRS990/TotalAssetsGrp/EOYAmt02265326
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01047492
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt045528
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147133
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0628284
IRS990/TotalFunctionalExpensesGrp/TotalAmt0820945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075780
IRS990/TotalLiabilitiesEOYAmt020236
IRS990/TotalLiabilitiesGrp/BOYAmt075780
IRS990/TotalLiabilitiesGrp/EOYAmt020236
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01693531
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02245090
IRS990/TotalProgramServiceExpensesAmt0628284
IRS990/TotalProgramServiceRevenueAmt0260663
IRS990/TotalReportableCompFromOrgAmt076880
IRS990/TotalRevenueGrp/ExclusionAmt064
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0267575
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01372504
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01769311
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02265326
IRS990/TravelGrp/ManagementAndGeneralAmt066
IRS990/TravelGrp/ProgramServicesAmt0200
IRS990/TravelGrp/TotalAmt0266
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0901 JEFFERSON STREET
IRS990/USAddress/CityNm0LATROBE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015650
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LATROBERECREATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG SHEVCHIK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07245374331
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LATROBE-GLSD PARKS & RECREATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMISSION
ReturnHeader/Filer/BusinessNameControlTxt0LATR
ReturnHeader/Filer/EIN0251140355
ReturnHeader/Filer/PhoneNum07245374331

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