Civic Intelligence

Great Parks Foundation

990 • Fiscal year 2015 • EIN 26-1559254

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

10245 Winton RdCincinnati, OH 45231

(513) 521-7275

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

20th percentile

$7,882

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$7,135,854

No earlier filing loaded for comparison.

Net Assets

$7,133,184

No earlier filing loaded for comparison.

Liabilities

$2,670

No earlier filing loaded for comparison.

Revenue

$392,857

No earlier filing loaded for comparison.

Expenses

$485,162

No earlier filing loaded for comparison.

Net Income

-$92,305

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2015: $7,135,854Liabilities 2015: $2,670Net Assets 2015: $7,133,1842015Assets 2016: $7,669,482Liabilities 2016: $12,080Net Assets 2016: $7,657,4022016Assets 2018: $7,623,719Liabilities 2018: $20,310Net Assets 2018: $7,603,4092018Assets 2019: $9,027,806Liabilities 2019: $45,782Net Assets 2019: $8,982,0242019Assets 2020: $9,677,808Liabilities 2020: $12,993Net Assets 2020: $9,664,8152020Assets 2021: $12,874,557Liabilities 2021: $0Net Assets 2021: $12,874,5572021Assets 2022: $11,418,739Liabilities 2022: $0Net Assets 2022: $11,418,7392022Assets 2023: $18,696,248Liabilities 2023: $6,816Net Assets 2023: $18,689,4322023Assets 2024: $24,515,310Liabilities 2024: $1,407,593Net Assets 2024: $23,107,7172024

Highlighted filing

2015

Assets$7,135,854
Liabilities$2,670
Net Assets$7,133,184

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $392,857Expenses 2015: $485,162Net Income 2015: -$92,3052015Revenue 2016: $891,816Expenses 2016: $367,598Net Income 2016: $524,2182016Revenue 2018: $719,889Expenses 2018: $681,780Net Income 2018: $38,1092018Revenue 2019: $843,941Expenses 2019: $602,187Net Income 2019: $241,7542019Revenue 2020: $753,875Expenses 2020: $562,672Net Income 2020: $191,2032020Revenue 2021: $2,556,022Expenses 2021: $397,006Net Income 2021: $2,159,0162021Revenue 2022: $1,342,212Expenses 2022: $599,629Net Income 2022: $742,5832022Revenue 2023: $3,117,547Expenses 2023: $960,327Net Income 2023: $2,157,2202023Revenue 2024: $5,338,208Expenses 2024: $953,980Net Income 2024: $4,384,2282024

Highlighted filing

2015

Revenue$392,857
Expenses$485,162
Net Income-$92,305
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.0
Gross Receipts
$403,012
Mission and Program Overview

Mission

The foundation's sole purpose is to assist the great parks of hamilton county in acquiring, protecting, operating and enhancing regional parkland and providing outstanding outdoor recreation and nature education services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,669,422$3,564,040▼ $105,382
Pledges and Grants Receivable$3,683,184$3,312,032▼ $371,152
Cash and Non-Interest-Bearing Accounts$398,789$259,782▼ $139,007
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,751,395$7,135,854▼ $615,541
Other Assets Total-$0-
Liabilities
Grants Payable$50,000--
Accounts Payable and Accrued Expenses-$2,670-
Total Liabilities$50,000$2,670▼ $47,330
Net Assets / Fund Balance
Unrestricted Net Assets$7,496,335$6,996,008▼ $500,327
Permanently Rstr Net Assets$100,000$101,728▲ $1,728
Temporarily Rstr Net Assets$105,060$35,448▼ $69,612
Total Net Assets Fund Balance$7,701,395$7,133,184▼ $568,211
Total Liabilities and Net Assets / Fund Balance$7,751,395$7,135,854▼ $615,541

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$254,960$1,118-$154,350$101,728
2014$236,707$257,215-$238,962$254,960
2013$607,086$293,988-$644,367$236,707
2012-$607,086--$607,086
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alicia CulmanExecutive DirectorFT$7,882$7,882

Board Members and Trustees

NameTitle
Jim WilzPresident
Charlie HowardVice President
Ann FrederickBoard Member
Barbara StrangfeldBoard Member
Carolyn AshbyBoard Member
Jim WilliamsBoard Member
Jon HoffheimerBoard Member
Kay BornemannBoard Member
Rahul GuptaSecretary
Scott KellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,774
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$7,083
All Other Contributions
$385,774
Change in Net Assets
$-92,305

Audited Revenue Reconciliation

Revenue per Audited Statements
$403,012
Revenue Not Reported on Financial Statements
$-10,155
Revenue Not Reported on Form 990
$-475,906
Other Revenue Adjustments
$-10,155
Total Revenue per Audited Statements
$-72,894
Total Revenue per Form 990
$392,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$416,562
Other Expenses$59,975
Salaries, Compensation, and Employee Benefits$8,625
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$416,562--$416,562
Advertising$19,774--$19,774
Fees for Services Legal-$18,165-$18,165
Current Officers, Directors, Trustees, and Key Employees-$7,882-$7,882
Information Technology$4,036--$4,036
Insurance-$2,006-$2,006
Payroll Taxes-$743-$743
Other Expenses$674$604-$604
Total Functional Expenses$455,762$29,400$0$485,162

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$495,317
Expenses per Audited Statements$485,162
Total Expenses per Form 990$485,162
Expenses Not Reported on Form 990$10,155
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Great Parks - Hamilton CountyCincinnati, OH-Operate and Enhance the Parks$416,562
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,238
Fundraising Direct Expenses$10,155
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$17,238$17,238$10,155$7,083
Total Events$17,238$17,238$10,155$7,083
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

Form 990 is presented to the board for review.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board approves the salary of the executive director based on comparable compensation data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Financial statements are available on the website.

Filing and Contact Details

Filer

Filer Name
Great Parks Foundation
EIN
26-1559254
Phone
5135217275
Address
10245 WINTON RD, CINCINNATI, OH 45231

Signing Officer

Name
Jim Wilz
Title
President
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Wilz
Formed
2008
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
1

Preparer

Firm
Plattenburg & Associates Inc
Address
8260 Northcreek Dr Ste 330, Cincinnati, OH 45236
Preparer
Gary J Spenlau
Phone
5138912722
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The mablotz fund principal is endowed to provide income that will be used to operate and maintain the dog park.

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expense $10155

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IRS990/OtherExpensesGrp/Desc2MERCHANT SERVICES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0604
IRS990/OtherExpensesGrp/ProgramServicesAmt011777
IRS990/OtherExpensesGrp/ProgramServicesAmt12939
IRS990/OtherExpensesGrp/ProgramServicesAmt2674
IRS990/OtherExpensesGrp/TotalAmt011777
IRS990/OtherExpensesGrp/TotalAmt12939
IRS990/OtherExpensesGrp/TotalAmt2674
IRS990/OtherExpensesGrp/TotalAmt3604
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0743
IRS990/PayrollTaxesGrp/TotalAmt0743
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0101728
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03683184
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03312032
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JIM WILZ
IRS990/PriorPeriodAdjustmentsAmt0-371152
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07478666
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0378962
IRS990/PYInvestmentIncomeAmt0283816
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt056489
IRS990/PYRevenuesLessExpensesAmt07327031
IRS990/PYTotalExpensesAmt0435451
IRS990/PYTotalRevenueAmt07762482
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-92305
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0403012
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0311298738
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0416562
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0GREAT PARKS OF HAMILTON COUNTY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt0416562
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/CYEndwmtFundGrp/BeginningYearBalanceAmt0254960
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01118
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0101728
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0154350
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0236707
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0257215
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0254960
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0238962
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0607086
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0293988
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0236707
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0644367
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0607086
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0607086
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt010155
IRS990ScheduleD/ExpensesSubtotalAmt0485162
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-104754
IRS990ScheduleD/OtherExpensesIncludedAmt010155
IRS990ScheduleD/OtherRevenueAmt0-371152
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-10155
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0-475906
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-10155
IRS990ScheduleD/RevenueSubtotalAmt0403012
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MABLOTZ FUND PRINCIPAL IS ENDOWED TO PROVIDE INCOME THAT WILL BE USED TO OPERATE AND MAINTAIN THE DOG PARK.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE $10155
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0485162
IRS990ScheduleD/TotalRevenuePerForm990Amt0392857
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-72894
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0495317
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010155
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017238
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07083
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010155
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010155
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0416562
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATE AND ENHANCE THE PARKS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GREAT PARKS - HAMILTON COUNTY
IRS990ScheduleI/RecipientTable/RecipientEIN0311298738
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt010245 WINTON RD

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