Civic Intelligence

Pennsylvania Recreation and Park Society

EIN 25-1265412 • 501(c)3 • State College, PA

Profile

The pennsylvania recreation and park society empowers recreation and park professionals and citizen advocates to enhance life-enriching services for all pennsylvanians.

2131 Sandy DriveState College, PA 16803-2283

www.prps.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.18x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$171,204

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

36th percentile

-0.9%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.0%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,055,468

Up $630,521 (+26%) from 2021

Liabilities

Up

$276,050

Up $71,096 (+35%) from 2021

Net Assets

Up

$2,779,418

Up $559,425 (+25%) from 2021

Revenue

Down

$1,568,050

Down $40,657 (-2.5%) from 2021

Expenses

Up

$1,340,903

Up $207,390 (+18%) from 2021

Net Income

Down

$227,147

Down $248,047 (-52%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,347,213Liabilities 2010: $1,237,000Net Assets 2010: $110,2132010Assets 2012: $1,781,049Liabilities 2012: $1,455,154Net Assets 2012: $325,8952012Assets 2014: $1,925,655Liabilities 2014: $1,181,940Net Assets 2014: $743,7152014Assets 2016: $1,669,321Liabilities 2016: $653,128Net Assets 2016: $1,016,1932016Assets 2018: $1,609,699Liabilities 2018: $324,442Net Assets 2018: $1,285,2572018Assets 2020: $1,925,114Liabilities 2020: $297,872Net Assets 2020: $1,627,2422020Assets 2021: $2,424,947Liabilities 2021: $204,954Net Assets 2021: $2,219,9932021Assets 2024: $3,055,468Liabilities 2024: $276,050Net Assets 2024: $2,779,4182024

Highlighted filing

2024

Assets$3,055,468
Liabilities$276,050
Net Assets$2,779,418

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $776,2162010Expenses 2012: $781,6672012Revenue 2014: $1,037,272Expenses 2014: $799,546Net Income 2014: $237,7262014Revenue 2016: $961,891Expenses 2016: $887,661Net Income 2016: $74,2302016Revenue 2018: $1,295,217Expenses 2018: $1,177,135Net Income 2018: $118,0822018Revenue 2020: $1,150,415Expenses 2020: $1,090,752Net Income 2020: $59,6632020Revenue 2021: $1,608,707Expenses 2021: $1,133,513Net Income 2021: $475,1942021Revenue 2024: $1,568,050Expenses 2024: $1,340,903Net Income 2024: $227,1472024

Highlighted filing

2024

Revenue$1,568,050
Expenses$1,340,903
Net Income$227,147

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,568,050
Mission and Program Overview

Mission

The pennsylvania recreation and park society empowers recreation and park professionals and citizen advocates to enhance life-enriching services for all pennsylvanians.

Education for recreation, conservation, and environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,353,262$1,107,702▼ $1,245,560
Land, Buildings, and Equipment, Net$363,027$342,677▼ $20,350
Cash and Non-Interest-Bearing Accounts$130,734$186,557▲ $55,823
Pledges and Grants Receivable$104,766$68,500▼ $36,266
Accounts Receivable$30,229$39,300▲ $9,071
Savings and Temporary Cash Investments$57,580$37,324▼ $20,256
Prepaid Expenses and Deferred Charges$23,192$30,551▲ $7,359
Investments Other Securities$20,997$21,068▲ $71
Total Assets$3,083,787$3,055,468▼ $28,319
Other Assets Total$0$1,221,789▲ $1,221,789
Liabilities
Deferred Revenue$77,715$139,659▲ $61,944
Accounts Payable and Accrued Expenses$255,845$136,391▼ $119,454
Total Liabilities$333,560$276,050▼ $57,510
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,702,674$1,508,584▼ $1,194,090
Net Assets With Donor Restrictions$47,553$1,270,834▲ $1,223,281
Total Net Assets Fund Balance$2,750,227$2,779,418▲ $29,191
Total Liabilities and Net Assets / Fund Balance$3,083,787$3,055,468▼ $28,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$198,766$285,051$483,817
Land$113,286-$113,286
Equipment$30,625$41,927$72,552
Other Assets Org$1,221,789--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim HerdChief Executive OfficerFT$121,669$49,535$171,204

Board Members and Trustees

NameTitle
Paula WillisDistrict 1 President
Tammy AgesenDistrict 2 President
Ashley BroudyDistrict 3 President
Ken LehrPresident
Todd RothPresident-elect
Erin TimbyDirector at Large
Kelsey PaulDirector at Large
Doug KnaussSecretary
Jeremy MortorffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$408,958
Program Service Revenue
$592,704
Investment Income
$539,316
Other Revenue
$27,072
All Other Contributions
$31,464
Change in Net Assets
$227,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$777,363
Other Expenses$563,540
Total Fundraising Expense$16,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$241,485$157,323$8,139$406,947
Conferences and Meetings$249,772--$249,772
Current Officers, Directors, Trustees, and Key Employees$101,593$66,186$3,424$171,203
Other Employee Benefits$59,947$38,650$2,011$100,608
Fees for Services Accounting-$71,267-$71,267
All Other Expenses$54,260$9,568-$63,828
Office Expenses$31,138$20,816$524$52,478
Pension Plan Contributions$29,305$19,371$993$49,669
Payroll Taxes$29,039$18,918$979$48,936
Advertising$30,693-$626$31,319
Occupancy$16,412$11,245-$27,657
Depreciation Depletion$12,076$8,274-$20,350
Travel$11,956$8,193-$20,149
Information Technology$5,741$3,935-$9,676
Insurance$4,999$3,425-$8,424
Other Expenses$3,230--$3,230
Total Functional Expenses$887,036$437,171$16,696$1,340,903
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Part VI, Section B, Line 11B

Organization's process to review form 990 - ceo and board review form 990 in draft form and notified preparer of any changes.

Form 990, Part VI, Section B, Line 15A

During the annual budget process, the executive committee, not including the ceo, determines the salary for the ceo by deliberation, discussion, and comparability.

Form 990, Part VI, Section C, Line 19

Upon request, management will disclose and document disclosure

Filing and Contact Details

Filer

Filer Name
Pennsylvania Recreation and Park Society
EIN
25-1265412
Phone
8142344272
Address
2131 SANDY DRIVE, STATE COLLEGE, PA 16803-2283

Signing Officer

Name
Niki Tourscher Cpre Cpsi
Title
Interim Executive Director
Phone
8142344272
Signed
2025-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Niki Tourscher Cpre Cps
Formed
1966
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
180

Preparer

Firm
MAHER DUESSEL CPA'S
Address
503 MARTINDALE STREET SUITE 600, PITTSBURGH, PA 15212
Preparer
Robert Belicose
Phone
4124715500
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0104766
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt068500
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023192
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030551
IRS990/PrincipalOfficerNm0NIKI TOURSCHER CPRE CPS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES, INSTITUTE
IRS990/ProgramServiceRevenueGrp/Desc1FRIEND INCENTIVE REVEN
IRS990/ProgramServiceRevenueGrp/Desc2TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc3SPECIAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0491034
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt177600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0491034
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt177600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3120
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0645338
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0100632
IRS990/PYOtherExpensesAmt0576570
IRS990/PYOtherRevenueAmt023556
IRS990/PYProgramServiceRevenueAmt0724022
IRS990/PYRevenuesLessExpensesAmt0160583
IRS990/PYSalariesCompEmpBnftPaidAmt0756395
IRS990/PYTotalExpensesAmt01332965
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01493548
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0227147
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0619776
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057580
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037324
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE - 2020 AMOUNT: $ 20,297. 2021 AMOUNT: $ 21,781. 2022 AMOUNT: $ 32,897. 2023 AMOUNT: $ 23,556. 2024 AMOUNT: $ 27,072.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0408958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0645338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01067640
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01038371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0533671
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03693978
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0539316
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0100632
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt047018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt039401
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt027442
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0753809
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0592704
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0724022
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0661748
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0497485
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0569005
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt03044964
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0539316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0100632
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt047018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt039401
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0753809
IRS990ScheduleA/InvestmentIncomeCYPct00.09890
IRS990ScheduleA/InvestmentIncomePYPct00.03170
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt027072
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt023556
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt032897
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt021781
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt020297
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0125603
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88460
IRS990ScheduleA/PublicSupportPY509Pct00.95280
IRS990ScheduleA/PublicSupportTotal509Amt06738942
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01001662
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01369360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01729388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01535856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01102676
IRS990ScheduleA/Total509Grp/TotalAmt06738942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01568050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01493548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01809303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01597038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01150415
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07618354
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0198766
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0285051
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0483817
IRS990ScheduleD/EquipmentGrp/BookValueAmt030625
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041927
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072552
IRS990ScheduleD/LandGrp/BookValueAmt0113286
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0113286
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01221789
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN NET ASSETS OF PPCF
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0342677
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01221789
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 - CEO AND BOARD REVIEW FORM 990 IN DRAFT FORM AND NOTIFIED PREPARER OF ANY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE ANNUAL BUDGET PROCESS, THE EXECUTIVE COMMITTEE, NOT INCLUDING THE CEO, DETERMINES THE SALARY FOR THE CEO BY DELIBERATION, DISCUSSION, AND COMPARABILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, MANAGEMENT WILL DISCLOSE AND DOCUMENT DISCLOSURE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PENNSYLVANIA RECREATION AND PARK SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PEOPLE PARKS & COMMUNITY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0994294098
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA

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