Civic Intelligence

Friends of Grand Rapids Parks

EIN 26-1406547 • 501(c)3 • Grand Rapids, MI

Profile

To protect, enhance, and expand an exceptional system of parks and public spaces in the city of grand rapids.

720 Curve Street SW Suite BGrand Rapids, MI 49503

www.friendsofgrparks.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

66th percentile

$99,985

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

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

Asset Growth

98th percentile

270%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

93rd percentile

132%

Faster revenue growth than 93% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$1,041,737

Up $760,036 (+270%) from 2023

Liabilities

Up

$311,128

Up $269,735 (+652%) from 2023

Net Assets

Up

$730,609

Up $490,301 (+204%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin74th percentile

Revenue

Up

$1,670,285

Up $951,060 (+132%) from 2023

Expenses

Up

$1,313,207

Up $508,926 (+63%) from 2023

Net Income

Up

$357,078

Up $442,134 (+520%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $561,605Liabilities 2012: $8,136Net Assets 2012: $553,4692012Assets 2013: $430,932Liabilities 2013: $7,812Net Assets 2013: $423,1202013Assets 2014: $608,037Liabilities 2014: $13,632Net Assets 2014: $594,4052014Assets 2015: $554,619Liabilities 2015: $14,776Net Assets 2015: $539,8432015Assets 2016: $431,651Liabilities 2016: $20,541Net Assets 2016: $411,1102016Assets 2017: $216,388Liabilities 2017: $25,437Net Assets 2017: $190,9512017Assets 2018: $226,391Liabilities 2018: $69,172Net Assets 2018: $157,2192018Assets 2019: $282,303Liabilities 2019: $36,316Net Assets 2019: $245,9872019Assets 2020: $154,829Liabilities 2020: $95,293Net Assets 2020: $59,5362020Assets 2021: $252,264Liabilities 2021: $24,072Net Assets 2021: $228,1922021Assets 2022: $435,198Liabilities 2022: $150,742Net Assets 2022: $284,4562022Assets 2023: $281,701Liabilities 2023: $41,393Net Assets 2023: $240,3082023Assets 2024: $1,041,737Liabilities 2024: $311,128Net Assets 2024: $730,6092024

Highlighted filing

2024

Assets$1,041,737
Liabilities$311,128
Net Assets$730,609
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $275,6462012Expenses 2013: $313,5572013Revenue 2014: $591,005Expenses 2014: $426,611Net Income 2014: $164,3942014Revenue 2015: $347,679Expenses 2015: $403,498Net Income 2015: -$55,8192015Revenue 2016: $309,079Expenses 2016: $433,370Net Income 2016: -$124,2912016Revenue 2017: $251,172Expenses 2017: $481,869Net Income 2017: -$230,6972017Revenue 2018: $367,788Expenses 2018: $404,928Net Income 2018: -$37,1402018Revenue 2019: $421,133Expenses 2019: $528,869Net Income 2019: -$107,7362019Revenue 2020: $430,514Expenses 2020: $624,406Net Income 2020: -$193,8922020Revenue 2021: $780,095Expenses 2021: $627,757Net Income 2021: $152,3382021Revenue 2022: $799,238Expenses 2022: $727,220Net Income 2022: $72,0182022Revenue 2023: $719,225Expenses 2023: $804,281Net Income 2023: -$85,0562023Revenue 2024: $1,670,285Expenses 2024: $1,313,207Net Income 2024: $357,0782024

Highlighted filing

2024

Revenue$1,670,285
Expenses$1,313,207
Net Income$357,078
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,041,737
Liabilities
$311,128
Net assets
$730,609
Revenue
$1,670,285
Expenses
$1,313,207
Net income
$357,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.31$0.73$1.67$1.31$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.04$0.24$0.72$0.80$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.15$0.28$0.80$0.73$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.02$0.23$0.78$0.63$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.10$0.06$0.43$0.62$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.04$0.25$0.42$0.53$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.07$0.16$0.37$0.40$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.03$0.19$0.25$0.48$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$0.31$0.43$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.35$0.40$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.59$0.59$0.43$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.01$0.42$0.31
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.01$0.55$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,693,623
Mission and Program Overview

Mission

To protect, enhance, and expand an exceptional system of parks and public spaces in the city of grand rapids.

We work with the community and city to plant, grow, and maintain parks, trees, and trails to ensure the healthiest city in north america! Our mission directly supports the vision for the city of grand rapids parks and recreation in creating and supporting a healthy, vibrant community. When we are successful, the community is successful!

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$141,154$424,266▲ $283,112
Pledges and Grants Receivable$34,226$384,127▲ $349,901
Investments Other Securities$84,074$93,962▲ $9,888
Land, Buildings, and Equipment, Net$1,835$33,055▲ $31,220
Prepaid Expenses and Deferred Charges$4,932$11,219▲ $6,287
Total Assets$281,701$1,041,737▲ $760,036
Other Assets Total$15,480$95,108▲ $79,628
Liabilities
Other Liabilities$16,420$225,976▲ $209,556
Accounts Payable and Accrued Expenses$24,973$51,756▲ $26,783
Mortgage Notes Payable Secured by Investment Property-$33,396-
Total Liabilities$41,393$311,128▲ $269,735
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,799$403,443▲ $293,644
Net Assets With Donor Restrictions$130,509$327,166▲ $196,657
Total Net Assets Fund Balance$240,308$730,609▲ $490,301
Total Liabilities and Net Assets / Fund Balance$281,701$1,041,737▲ $760,036

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$25,000-
Equipment$33,055$6,270-
Other Assets Org$95,108--
Other Securities$93,962--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$84,074-▲ $10,998-$93,962
2023$113,866-▲ $13,092-$84,074
2022$129,620-▼ $15,754-$113,866
2021$113,302-▲ $16,905-$129,620
2020$105,861-▲ $8,641-$113,302
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacy BareExecutive DirectorFT$97,073$2,912$99,985

Board Members and Trustees

NameTitle
Oliverio CovarrubiasPresident
Victor HoltVice President
Danielle PomaDirector
Eddie TadlockDirector
Evette PittmanDirector
Gail Gunst HeffnerDirector
John MccrackinDirector
Lauren ParkerDirector
Molly CookDirector
Richard AppDirector
Sara AckerDirector
Susan ClarkDirector
Brandon ListSecretary
Mary WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,401,796
Program Service Revenue
$281,934
Investment Income
$649
Other Revenue
$-14,094
All Other Contributions
$473,342
Change in Net Assets
$357,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,670,285
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,888
Total Revenue per Audited Statements
$1,680,173
Total Revenue per Form 990
$1,670,285
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$785,790
Salaries, Compensation, and Employee Benefits$527,417
Total Fundraising Expense$244,279
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,265$10,513$129,663$350,441
Current Officers, Directors, Trustees, and Key Employees$59,991$3,000$36,994$99,985
Advertising$85,484-$3,966$89,450
All Other Expenses$14,465$33,041$11,336$58,842
Fees for Services Accounting-$39,164-$39,164
Payroll Taxes$4,855$12,573$20,552$37,980
Other Employee Benefits$19,792$990$12,205$32,987
Other Expenses$18,805$5,079-$23,884
Fees for Services Other--$19,837$19,837
Occupancy$10,231$512$6,309$17,052
Insurance$1,370$13,223-$14,593
Travel$4,705$6,136$611$11,452
Office Expenses$1,121$8,052$577$9,750
Information Technology-$6,319-$6,319
Depreciation Depletion$6,241--$6,241
Pension Plan Contributions$3,615$180$2,229$6,024
Total Functional Expenses$929,705$139,223$244,279$1,313,207

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,313,207
Total Expenses per Audited Statements$1,313,207
Total Expenses per Form 990$1,313,207
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,685
Fundraising Gross Income$7,240
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Love Your Parks Gala$29,034$7,240$1,581$5,659
Total Events$29,034$7,240$22,685$-15,445
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pass Through Funds$130,868
Operating Lease Liability$95,108
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
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

“Each board member receives a copy of the 990. It is reviewed by the board president and treasurer prior to filing.”

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

“Each director, officer, and committee member with board delegated powers shall sign a statement upon joining the board. This statement affirms that the signee has received, read, and understands the conflict of interest policy, and will disclose to the board any possible conflicts of interest that might arise during their course of service.”

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

“The executive committee compiles a performance evaluation of the exectuive director from all board members and key stakeholders. Based on performance, cost of living adjustments, and a review of the executive director's compensation study produced by grand valley state university's johnson center of philanthropy, a salary is recommended to the board.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available to the public upon request from the exectuve director.”

Filing and Contact Details

Filer

Filer Name
Friends of Grand Rapids Parks
EIN
26-1406547
Phone
6162887209
Address
720 CURVE STREET SW SUITE B, GRAND RAPIDS, MI 49503

Signing Officer

Name
Victor Holt
Title
Board President
Phone
6162887209
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Holt
Formed
2008
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
22
Volunteers
1,460

Preparer

Firm
Hungerford Cpas Advisors
Address
2910 LUCERNE DR SE, GRAND RAPIDS, MI 49546
Preparer
Jennifer L Rogell CPA
Phone
6169493200
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“A. The endowment fund of fgrp is a permanently restricted contribution to provide a source of perpetual funding. Distributions from the fund will aid and promote friends of grand rapids parks in furtherance of its charitable purpose. The funds are held and managed by the grand rapids community foundation.”

PART X, LINE 2:

“The organization evaluates tax positions taken on its federal exempt organization business income tax returns in accordance with generally accepted accounting principles which require that tax positions taken be more likely than not to be sustained. Management believes that the organization has no significant unrecognized tax benefits under that criteria. Penalties and interest, if any, assessed by income taxing authorities are included in operating expenses. The organization's federal exempt organization business income tax returns are generally subject to examination by taxing authorities for three years after they were filed.”

Raw XML AppendixShowing 400 of 570 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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IRS990/ActivityOrMissionDesc0WE WORK WITH THE COMMUNITY AND CITY TO PLANT, GROW, AND MAINTAIN PARKS, TREES, AND TRAILS TO ENSURE THE HEALTHIEST CITY IN NORTH AMERICA! OUR MISSION DIRECTLY SUPPORTS THE VISION FOR THE CITY OF GRAND RAPIDS PARKS AND RECREATION IN CREATING AND SUPPORTING A HEALTHY, VIBRANT COMMUNITY. WHEN WE ARE SUCCESSFUL, THE COMMUNITY IS SUCCESSFUL!
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0720 CURVE STREET SW SUITE B
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAND RAPIDS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
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IRS990/Desc0THE URBAN FOREST PROJECT (UFP) IS PROGRAM OF FRIENDS OF GRAND RAPIDS PARKS THAT WORKS TO ENGAGE CITIZENS TO HELP ADD TO THE 2011 GREEN GRAND RAPIDS AMENDMENT TO THE CITY'S MASTER PLAN TO ESTABLISH A 40% TREE CANOPY GOAL IN GRAND RAPIDS. THE PROJECT COLLABORATES WITH THE CITY OF GRAND RAPIDS FORESTRY DEPARTMENT TO INVOLVE NEIGHBORS IN EXPANDING THE URBAN TREE CANOPY. IN ORDER TO HELP REACH THE 40% CANOPY COVER GOAL WE PROVIDE NEIGHBORS WITH TREE-PLANTING RESOURCES IN UNDERSERVED PUBLIC AREAS, EDUCATION AND OUTREACH TO ENCOURAGE TREE PLANTING, AND OFFER MINI GRANT AND OTHER TREE PLANTING OPPORTUNITIES. OUR GOAL IS TO HELP NEIGHBORS UNDERSTAND THAT TREES PROVIDE MYRIAD BENEFITS, LIKE LEAD ABATEMENT, STORM WATER MANAGEMENT, REDUCTION IN THE URBAN HEAT ISLAND EFFECT, AND PROVIDE HABITAT FOR MANY ANIMALS. OUR EXPLORE YOUR PARKS PROGRAM IS A JOINT VENTURE BETWEEN THE FRIENDS OF GRAND RAPIDS PARKS AND THE CITY OF GRAND RAPIDS TO RECLAIM AND SUSTAIN PARKS THROUGH VOLUNTEERISM AND SPONSORSHIP. OUR GOAL IS TO HAVE ALL OF OUR NEIGHBORHOOD PARKS REPRESENTED BY RESIDENTS AND GROUPS. COMMUNITY LEADERSHIP IS CRITICAL TO CREATING A GREAT PARK SYSTEM WITH ONGOING SUPPORT. OUR PROGRAMS ARE ESSENTIAL SO THAT WE CAN EDUCATE OUR COMMUNITY TO UNDERSTAND WHY PARKS ARE VITAL FOR INCREASING QUALITY OF LIFE BY PROVIDING PHYSICAL, EMOTIONAL, SPIRITUAL, AND SOCIAL ELEMENTS THAT IMPACT OUR QUALITY OF LIFE. THROUGH OUR PROGRAMS, EDUCATION, AND ADVOCACY WE PROMOTE WHY PARKS AND PUBLIC SPACES ARE ESSENTIAL GATHERING PLACES THAT ADD TO THE HEALTH OF OUR CITIZENS AND THE ECONOMIC HEALTH OF THE COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/PersonNm6LAUREN PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm7MARY WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm8DANIELLE POMA
IRS990/Form990PartVIISectionAGrp/PersonNm9MOLLY COOK
IRS990/Form990PartVIISectionAGrp/PersonNm10OLIVERIO COVARRUBIAS
IRS990/Form990PartVIISectionAGrp/PersonNm11VICTOR HOLT
IRS990/Form990PartVIISectionAGrp/PersonNm12RICHARD APP
IRS990/Form990PartVIISectionAGrp/PersonNm13SARA ACKER
IRS990/Form990PartVIISectionAGrp/PersonNm14STACY BARE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0EMPOWERING PEOPLE TO CULTIVATE VIBRANT PARKS, GREEN SPACES, AND TREES IN OUR COMMUNITY.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt032987
IRS990/OtherExpensesGrp/Desc0PARK SPECIFIC PROGRAM E
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IRS990/ProgSrvcAccomActy2Grp/Desc0PARKS AND TREE VOLUNTEER OPPORTUNITY AND EVENTS - FRIENDS OF GR PARKS HOSTS OVER 60+ SPECIAL EVENTS TO BUILD COMMUNITY AND ENGAGE NEIGHBORS THROUGH PARKS AND TREES. OUR VOLUNTEERS GATHER TO SPRUCE-UP PARKS OR PLANT AND MAINTAIN TREES. THESE OPPORTUNITIES ALLOW BOTH SEASONED AND NOVICE FGRP VOLUNTEERS TO GAIN HANDS-ON EXPERIENCE WITH OUR PARKS AND FORESTRY TOOLS. AS PART OF A COMMITMENT TO ENGAGING COMMUNITY AROUND ADVOCACY FOR PARKS, FRIENDS OF GR PARKS COLLABORATES WITH GR PARKS AND RECREATION DEPARTMENT TO ENGAGE COMMUNITY TO COME TOGETHER TO GIVE INPUT ON NEW OPPORTUNITIES AVAILABLE IN PARKS OUTLINED IN THE PARKS AND RECREATION 5-YEAR MASTER PLAN. THROUGH OUR WORK, WE BRING TOGETHER THE COMMUNITY TO KEEP THE ACTIVATION, ADVOCACY, AND VOLUNTEERISM MOMENTUM GOING IN OUR GREEN SPACES.OUR PROGRAMS ARE ESSENTIAL SO THAT WE CAN EDUCATE OUR COMMUNITY TO UNDERSTAND WHY PARKS ARE VITAL FOR INCREASING QUALITY OF LIFE BY PROVIDING PHYSICAL, EMOTIONAL, SPIRITUAL, AND SOCIAL ELEMENTS THAT IMPACT OUR QUALITY OF LIFE. THROUGH OUR PROGRAMS, EDUCATION, AND ADVOCACY WE PROMOTE WHY PARKS AND PUBLIC SPACES ARE ESSENTIAL GATHERING PLACES THAT ADD TO THE HEALTH OF OUR CITIZENS AND THE ECONOMIC HEALTH OF THE COMMUNITY. OUR PARKS CREATE A BACKYARD FOR MANY WHO MAY NOT HAVE ONE. PARKS BRING PEOPLE TOGETHER IN ONE COMMON SPACE TO UNIFY IN GRIEF, PROTEST, OR CELEBRATION. THROUGH OUR WORK, WE BRING TOGETHER THE COMMUNITY AND THE CITY'S PARKS AND RECREATION DEPARTMENT TO KEEP THE ACTIVATION, ADVOCACY, AND VOLUNTEERISM MOMENTUM GOING. FRIENDS FOCUSES ON CREATING COMMUNITY ENGAGEMENT ACTIVITIES THAT HELP TO CREATE PARK AND TREE ADVOCATES, ORGANIZE MORE VOLUNTEER STEWARDSHIP OPPORTUNITIES, AND VIBRANT PARKS AND PUBLIC SPACES.
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