Civic Intelligence

Ranson Parks and Recreation Commission Inc.

990 • Fiscal year 2018 • EIN 26-2159486

Jul 01, 2017 to Jun 30, 2018 • Filed on May 03, 2019

312 S Mildred StreetRanson, WV 25438

(304) 725-1010

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$41,709

Higher top officer pay than 62% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

75th percentile

17%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$543,103

Up $77,377 (+17%) from 2017

Net Assets

Up

$535,188

Up $80,887 (+18%) from 2017

Liabilities

Down

$7,915

Down $3,510 (-31%) from 2017

Revenue

Up

$383,630

Up $129,974 (+51%) from 2017

Expenses

Up

$302,743

Up $89,702 (+42%) from 2017

Net Income

Up

$80,887

Up $40,272 (+99%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $71,039Liabilities 2011: $16,505Net Assets 2011: $54,5342011Assets 2012: $105,161Liabilities 2012: $16,724Net Assets 2012: $88,4372012Assets 2015: $269,965Liabilities 2015: $10,824Net Assets 2015: $259,1412015Assets 2016: $427,830Liabilities 2016: $14,144Net Assets 2016: $413,6862016Assets 2017: $465,726Liabilities 2017: $11,425Net Assets 2017: $454,3012017Assets 2018: $543,103Liabilities 2018: $7,915Net Assets 2018: $535,1882018Assets 2019: $649,796Liabilities 2019: $11,464Net Assets 2019: $638,3322019Assets 2020: $738,390Liabilities 2020: $8,268Net Assets 2020: $730,1222020Assets 2021: $756,114Liabilities 2021: $2,813Net Assets 2021: $753,3012021Assets 2022: $900,185Liabilities 2022: $11,258Net Assets 2022: $888,9272022

Highlighted filing

2018

Assets$543,103
Liabilities$7,915
Net Assets$535,188

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2011: $159,115Expenses 2011: $144,201Net Income 2011: $14,9142011Revenue 2012: $181,554Expenses 2012: $143,496Net Income 2012: $38,0582012Revenue 2015: $263,728Expenses 2015: $223,435Net Income 2015: $40,2932015Revenue 2016: $368,445Expenses 2016: $213,900Net Income 2016: $154,5452016Revenue 2017: $253,656Expenses 2017: $213,041Net Income 2017: $40,6152017Revenue 2018: $383,630Expenses 2018: $302,743Net Income 2018: $80,8872018Revenue 2019: $381,388Expenses 2019: $278,244Net Income 2019: $103,1442019Revenue 2020: $377,524Expenses 2020: $285,734Net Income 2020: $91,7902020Revenue 2021: $217,338Expenses 2021: $194,159Net Income 2021: $23,1792021Revenue 2022: $345,834Expenses 2022: $210,208Net Income 2022: $135,6262022

Highlighted filing

2018

Revenue$383,630
Expenses$302,743
Net Income$80,887
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 3, 2019
Return Version
2017v2.2
Gross Receipts
$383,630
Mission and Program Overview

Mission

Maintain and operate public park and recreational system

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,200$353,705▲ $182,505
Land, Buildings, and Equipment, Net$104,970$121,668▲ $16,698
Other Notes and Loans Receivable, Net$189,556$67,730▼ $121,826
Total Assets$465,726$543,103▲ $77,377
Liabilities
Accounts Payable and Accrued Expenses$11,425$7,915▼ $3,510
Total Liabilities$11,425$7,915▼ $3,510
Net Assets / Fund Balance
Unrestricted Net Assets$454,301$535,188▲ $80,887
Total Net Assets Fund Balance$454,301$535,188▲ $80,887
Total Liabilities and Net Assets / Fund Balance$465,726$543,103▲ $77,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,588$64,850$110,438
Other Land Buildings$38,080$6,516$44,596
Buildings$38,000$5,416$43,416
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kim HawkinsExecutive DirectorFT$41,709$41,709

Board Members and Trustees

NameTitle
Gene TaylorPresident
Scott CoulterVice-President
Donnie HainesDirector
Jimmy WilliamsDirector
Sarah KittelstadDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$316,108
Program Service Revenue
$67,455
Investment Income
$0
Other Revenue
$67
All Other Contributions
$8,169
Change in Net Assets
$80,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$383,630
Total Revenue per Audited Statements
$383,630
Total Revenue per Form 990
$383,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,305
Salaries, Compensation, and Employee Benefits$105,438
Grants and Similar Amounts Paid$70,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$70,000--$70,000
Current Officers, Directors, Trustees, and Key Employees$35,453$6,256$0$41,709
Other Salaries and Wages$30,883$5,450$0$36,333
Occupancy$29,932$5,282$0$35,214
Other Employee Benefits$18,035$3,183$0$21,218
Depreciation Depletion$12,936$2,283$0$15,219
All Other Expenses$7,022$1,584$0$8,606
Payroll Taxes$5,251$927$0$6,178
Other Expenses$1,965$347$0$2,312
Fees for Services Accounting$1,360$240$0$1,600
Total Functional Expenses$271,280$31,463$0$302,743

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$302,743
Total Expenses per Audited Statements$302,743
Total Expenses per Form 990$302,743
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of RansonRanson, WV-Capital Improvements$70,000
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
No
Audit committee
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ranson Parks & Recreation Com Inc
EIN
26-2159486
Phone
3047251010
Address
312 S Mildred Street, Ranson, WV 25438

Signing Officer

Name
Lori Nice
Title
Director of Finance
Phone
3047251010
Signed
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Nice
Formed
2008
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
10

Preparer

Firm
J C Kunkle & Associates AC
Address
164 Lina Lane, Martinsburg, WV 25405-5227
Preparer
John C Kunkle
Phone
3042639299
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed at a board of directors meeting prior to filing.

Pt VI, Line 15A

Executive compensation, where applicable, is determined by independent board of directors based on review of comparability data including contemporaneous substantiation of the deliberation and decision.

Pt VI, Line 15B

The organization uses the same process as executive compensation.

Pt VI, Line 18

Documents are available for inspection at Ranson City Hall.

Pt VI, Line 6

The Organization has members from the community.

Form 990EZ, Part II, Line 24

Due from City of Ranson General Fund

Form 990EZ, Part II, Line 26

Due to City of Ranson

Form 990EZ, Part II, Line 26

Payroll liabilities

Form 990EZ, Part II, Line 26

Mower/Trailer Note Payable

Form 990EZ, Part II, Line 26

Accounts Payable

Form 990EZ, Part II, Line 26

Accrued Salaries

Form 990EZ, Part II, Line 26

Accrued Compensated Absences

Form 990, Part IX, Line 24E

Telephone 2051. 1743. 308. 0.

Form 990, Part IX, Line 24E

Grounds maintenance 1770. 1504. 266. 0.

Form 990, Part IX, Line 24E

Vehicle expense 1717. 1459. 258. 0.

Form 990, Part IX, Line 24E

Refunds 1315. 1315. 0. 0.

Form 990, Part IX, Line 24E

Dues and subscriptions 911. 774. 137. 0.

Form 990, Part IX, Line 24E

Miscellaneous 423. 0. 423. 0.

Form 990, Part IX, Line 24E

Advertising 185. 157. 28. 0.

Form 990, Part IX, Line 24E

Bank service charges 164. 0. 164. 0.

Form 990, Part IX, Line 24E

Training and education 70. 70. 0. 0.

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IRS990ScheduleA/OtherIncome509Grp/TotalAmt03402
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99790
IRS990ScheduleA/PublicSupportPY509Pct00.99640
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01606354
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0383563
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0253165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0368445
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0263685
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0337496
IRS990ScheduleA/Total509Grp/TotalAmt01606354
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01609756
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt038000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05416
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt043416
IRS990ScheduleD/EquipmentGrp/BookValueAmt045588
IRS990ScheduleD/EquipmentGrp/DepreciationAmt064850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0110438
IRS990ScheduleD/ExpensesSubtotalAmt0302743
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038080
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06516
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044596
IRS990ScheduleD/RevenueSubtotalAmt0383630
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0121668
IRS990ScheduleD/TotalExpensesPerForm990Amt0302743
IRS990ScheduleD/TotalRevenuePerForm990Amt0383630
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0383630
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0302743
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt070000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Capital Improvements
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0City of Ranson
IRS990ScheduleI/RecipientTable/RecipientEIN0556000880
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0312 South Mildred Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Ranson
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd025438
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed at a board of directors meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive compensation, where applicable, is determined by independent board of directors based on review of comparability data including contemporaneous substantiation of the deliberation and decision.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization uses the same process as executive compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available for inspection at Ranson City Hall.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization has members from the community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Due from City of Ranson General Fund
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Due to City of Ranson
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Payroll liabilities
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Mower/Trailer Note Payable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accrued Salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accrued Compensated Absences
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone 2051. 1743. 308. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Grounds maintenance 1770. 1504. 266. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Vehicle expense 1717. 1459. 258. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Refunds 1315. 1315. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Dues and subscriptions 911. 774. 137. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Miscellaneous 423. 0. 423. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Advertising 185. 157. 28. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Bank service charges 164. 0. 164. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Training and education 70. 70. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0465726
IRS990/TotalAssetsEOYAmt0543103
IRS990/TotalAssetsGrp/BOYAmt0465726
IRS990/TotalAssetsGrp/EOYAmt0543103
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0316108
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031463
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0271280
IRS990/TotalFunctionalExpensesGrp/TotalAmt0302743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011425
IRS990/TotalLiabilitiesEOYAmt07915
IRS990/TotalLiabilitiesGrp/BOYAmt011425
IRS990/TotalLiabilitiesGrp/EOYAmt07915
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0454301
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0535188
IRS990/TotalProgramServiceExpensesAmt0271280
IRS990/TotalProgramServiceRevenueAmt067455
IRS990/TotalReportableCompFromOrgAmt041709
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt067522
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0383630
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0465726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0543103
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0454301
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0535188
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0312 S Mildred Street
IRS990/USAddress/CityNm0Ranson
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025438
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.cityofransonwv.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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