Civic Intelligence

Sports Outdoor and Recreation (Soar) Park

990 • Fiscal year 2020 • EIN 26-1219640

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

5223 David Edwards DrSan Antonio, TX 78233

(210) 493-2811

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.09x

Higher debt load relative to revenue than 15% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

3rd percentile

-95%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

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

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.7%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2020

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2020

Assets

Up

$71,925,013

Up $5,089,264 (+7.6%) from 2018

Net Assets

Up

$71,716,591

Up $5,217,617 (+7.8%) from 2018

Liabilities

Down

$208,422

Down $128,353 (-38%) from 2018

Revenue

Down

$2,289,056

Down $37,085,502 (-94%) from 2018

Expenses

Up

$4,459,806

Up $238,913 (+5.7%) from 2018

Net Income

Down

-$2,170,750

Down $37,324,415 (-106%) from 2018

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2012: $29,665,630Liabilities 2012: $11,649,392Net Assets 2012: $18,016,2382012Assets 2013: $38,778,623Liabilities 2013: $21,503,885Net Assets 2013: $17,274,7382013Assets 2014: $35,987,430Liabilities 2014: $20,575,537Net Assets 2014: $15,411,8932014Assets 2015: $26,314,168Liabilities 2015: $581,281Net Assets 2015: $25,732,8872015Assets 2016: $30,610,387Liabilities 2016: $240,616Net Assets 2016: $30,369,7712016Assets 2017: $31,611,407Liabilities 2017: $266,098Net Assets 2017: $31,345,3092017Assets 2018: $66,835,749Liabilities 2018: $336,775Net Assets 2018: $66,498,9742018Assets 2020: $71,925,013Liabilities 2020: $208,422Net Assets 2020: $71,716,5912020Assets 2021: $32,067,275Liabilities 2021: $975,774Net Assets 2021: $31,091,5012021Assets 2022: $32,088,069Liabilities 2022: $1,513,855Net Assets 2022: $30,574,2142022Assets 2023: $33,232,329Liabilities 2023: $2,629,892Net Assets 2023: $30,602,4372023Assets 2024: $40,554,265Liabilities 2024: $2,021,197Net Assets 2024: $38,533,0682024

Highlighted filing

2020

Assets$71,925,013
Liabilities$208,422
Net Assets$71,716,591

Operations Trend

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

$50M$0-$50MExpenses 2012: $9,667,9402012Revenue 2013: $6,906,857Expenses 2013: $7,662,146Net Income 2013: -$755,2892013Revenue 2014: $5,592,592Expenses 2014: $8,016,309Net Income 2014: -$2,423,7172014Revenue 2015: $19,379,504Expenses 2015: $9,058,510Net Income 2015: $10,320,9942015Revenue 2016: $8,076,284Expenses 2016: $3,439,400Net Income 2016: $4,636,8842016Revenue 2017: $4,951,022Expenses 2017: $3,988,272Net Income 2017: $962,7502017Revenue 2018: $39,374,558Expenses 2018: $4,220,893Net Income 2018: $35,153,6652018Revenue 2020: $2,289,056Expenses 2020: $4,459,806Net Income 2020: -$2,170,7502020Revenue 2021: $4,136,578Expenses 2021: $44,761,668Net Income 2021: -$40,625,0902021Revenue 2022: $3,875,749Expenses 2022: $4,393,036Net Income 2022: -$517,2872022Revenue 2023: $3,715,146Expenses 2023: $3,686,923Net Income 2023: $28,2232023Revenue 2024: $9,496,107Expenses 2024: $1,565,476Net Income 2024: $7,930,6312024

Highlighted filing

2020

Revenue$2,289,056
Expenses$4,459,806
Net Income-$2,170,750
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$2,332,331
Mission and Program Overview

Mission

Sports, outdoor and recreation (soar) park owns, manages and maintains the special needs and regional soccer park in san antonio, texas. It has over 21 acres dedicated to outdoor recreation for people with mental and physical disabilities (see schedule o)

Morgan's wonderland owns, manages and maintains the special needs park in san antonio, texas. It has over 25 acres (see schedule o)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,450,434$48,171,305▲ $17,720,871
Pledges and Grants Receivable$26,349,276$15,483,742▼ $10,865,534
Savings and Temporary Cash Investments$18,361,465$5,461,738▼ $12,899,727
Cash and Non-Interest-Bearing Accounts$1,682,996$2,591,209▲ $908,213
Accounts Receivable$183,070$160,116▼ $22,954
Prepaid Expenses and Deferred Charges$63,176$0▼ $63,176
Inventories for Sale or Use$38,176$56,903▲ $18,727
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$77,128,593$71,925,013▼ $5,203,580
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$211,813$196,822▼ $14,991
Accounts Payable and Accrued Expenses$16,558$9,586▼ $6,972
Unsecured Notes Loans Payable$12,881$2,014▼ $10,867
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$241,252$208,422▼ $32,830
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,409,766$50,180,207▲ $17,770,441
Net Assets With Donor Restrictions$44,477,575$21,536,384▼ $22,941,191
Total Net Assets Fund Balance$76,887,341$71,716,591▼ $5,170,750
Total Liabilities and Net Assets / Fund Balance$77,128,593$71,925,013▼ $5,203,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$44,803,686$6,266,745$51,070,431
Equipment$1,007,007$8,823,951$9,830,958
Land$1,925,172-$1,519,268
Other Land Buildings$435,440$497,459$932,899
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gordon V HartmanPresident/treasurer
Dr Marian SokolDirector
Heriberto Guerra JrDirector
James T HillDirector
Joe MckinneyDirector
Josue Robles JrDirector
Mark W RoenigkDirector
Margaret M HartmanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Kfw EngineersEngineering3421 PEASANOS PKWY STE 200, San Antonio, TX 78231$477,423
Revenue and Support

Revenue Composition

Contributions and Grants
$1,392,562
Program Service Revenue
$171,779
Investment Income
$82,981
Other Revenue
$641,734
All Other Contributions
$1,392,562
Change in Net Assets
$-2,170,750

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$850Fair Market Value (FMV)
Total Noncash Contributions$850-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,218,407
Grants and Similar Amounts Paid$1,236,911
Total Fundraising Expense$7,060
Professional Fundraising Fees$4,488
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,330,000--$1,330,000
Depreciation Depletion$1,272,339$39,351-$1,311,690
Grants to Domestic Orgs$1,236,911--$1,236,911
Occupancy$244,815$79,941-$324,756
Insurance$70,598--$70,598
Office Expenses$28,166$38,274-$66,440
Advertising$17,493$576-$18,069
Fees for Services Legal$15$17,040-$17,055
Fees for Services Other$11,872-$2,572$14,444
Fees for Services Accounting$2,099$10,351-$12,450
Travel$6,220$2,517-$8,737
Other Expenses$5,592$148-$5,740
Fees for Services Professional Fundraising--$4,488$4,488
Total Functional Expenses$4,254,384$198,362$7,060$4,459,806
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
MORGAN'S WONDERLAND CAMPSan Antonio, TX501(c)(3)Land for the Camp$292,200
The Gordon Hartman Family FoundationSan Antonio, TX501(c)(3)Unrestricted Contributions-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$514,396
Fundraising Direct Expenses$24,300
Professional Fundraising Fees$4,488
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$618,430$618,430$24,300$594,130
Total Events$618,430$618,430$24,300$594,130
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Gordon v hartman (president/treasurer) and margaret m hartman (secretary) have a family relationship.

Form 990, Part VI, Section B, Line 11

A copy of the 990 was provided to the board for their review before filing.

Form 990, Part VI, Section B, Line 12C

Each board member annually signs a statement that they have received, read, understood and agreed to comply with the conflict of interest policy. Any actual or possible conflict of interest must be disclosed. The remaining board or committee members decide if a conflict of interest exists. If there is, an independent person(s) is appointed to investigate alternatives to the conflicting transaction or arrangement. The board, excluding the interested person(s), exercises due diligence to determine if the alternatives are more advantageous to the organization. If not, then the disinterested board directors will determine if the conflict is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. If there is a failure to disclose any potential conflicts of interest, the disinterested board members will inform the member and give them the opportunity to explain the oversight. If, after all information has been gathered, the board determines that the member has failed to disclose the actual or possible conflict of interest, it will take the appropriate disciplinary and corrective action. The above with names of interested person(s) and those who were present, situations and discussions are recorded in the minutes.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, financial statements and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Morgan's Wonderland
EIN
26-1219640
In Care Of
% RON MORANDER
Phone
2104932811
Address
5223 DAVID EDWARDS DR, SAN ANTONIO, TX 78233

Signing Officer

Name
Gordon Hartman
Title
President/treasurer
Phone
2104932811
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon Hartman
Formed
2007
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
151

Preparer

Firm
Bdo USA Llp
Address
9901 IH-10 Suite 500, San Antonio, TX 78230
Preparer
David G Weeks
Phone
2103428000
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Dedicated to outdoor recreation for people with mental and physical disabilities and gives these individuals the opportunity to safely enjoy the fun of the outdoors that most people take for granted.

Form 990, Part III, Line 1

And gives these individuals the opportunity to safely enjoy the fun of the outdoors that most people take for granted.

Form 990, Part III, Line 4A

This barrier-free oasis of fun, joy, exploration and adventure includes more than 25 attractions that include: four wheelchair-accessible rides including a new Ferris wheel; an 8-acre catch-and-release fishing lake, along with a fishing dock equipped with water cannons and remote-controlled boats; a walk-and-roll pathway around the lake with rest areas en route; an amphitheater for musical, dance, puppet and other performances; a special-event center that can accommodate up to 500 guests for lunches and dinners as well as basketball, volleyball and indoor soccer; playscapes with a variety of colorful elements and swings (including wheelchair swings); a village containing a grocery, TV studio, auto fix-it shop and other storefronts designed to stimulate the various senses; a spacious, shaded picnic area and covered lakeside pavilions for gatherings and parties; specially-designed, climate-controlled, ADA-accessible restrooms; vending and concessions outlets; gift shop; Braille signage; 3-D park model; service-animal rest area; VIA Metropolitan Transit (bus) station; and water misters for guest comfort on warm days. While other theme parks accommodate people with disabilities and special needs, Morgans Wonderland was created with inclusion foremost in mind. Instead of building a park and then making accommodations for individuals with special needs, the Morgans Wonderland team began by identifying what obstacles and barriers exist within the special-needs community and then designed the park to help special-needs individuals overcome those challenges and have fun without limitations. In spring 2017, Morgans Wonderland unveiled a major addition Morgans Inspiration Island, the worlds first ultra-accessible splash park that includes five tropically-themed, interactive splash pads and a wheelchair-accessible water ride on a four-acre site adjacent to Morgans Wonderland. Thus, guests will be able to enjoy splashy, barrier-free fun in the South Texas sun.

Form 990, Part XI, Line 9

Bad debt expense: $3,000,000

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