Civic Intelligence

Friends of Topsfield Recreation

EIN 26-3791863 • 501(c)3 • Topsfield, MA

Pub. 78 Eligible990-N CoverageNTEE N32

Profile

Raising funds to purchase and install new playground equipment in the town of Topsfield, MA.

4 Main St PO BOX 76Topsfield, MA 01983
Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N32 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N32 • <$500k nonprofits • Source year 2025

Net Margin

12th percentile

-52%

Higher net margin than 12% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

NTEE N32 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-12%

Faster asset growth than 21% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-69%

Faster revenue growth than 15% of similar nonprofits.

NTEE N32 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$24,847

Down $3,237 (-12%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$24,847

Down $3,237 (-12%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin12th percentile

Revenue

Down

$6,210

Down $13,612 (-69%) from 2024

Expenses

Down

$9,447

Down $15,957 (-63%) from 2024

Net Income

Up

-$3,237

Up $2,345 (+42%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$40K$30K$20K$10K$0Assets 2023: $33,666Liabilities 2023: $0Net Assets 2023: $33,6662023Assets 2024: $28,084Liabilities 2024: $0Net Assets 2024: $28,0842024Assets 2025: $24,847Liabilities 2025: $0Net Assets 2025: $24,8472025

Highlighted filing

2025

Assets$24,847
Liabilities$0
Net Assets$24,847
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$60K$40K$20K$0-$20KRevenue 2023: $58,103Expenses 2023: $45,346Net Income 2023: $12,7572023Revenue 2024: $19,822Expenses 2024: $25,404Net Income 2024: -$5,5822024Revenue 2025: $6,210Expenses 2025: $9,447Net Income 2025: -$3,2372025

Highlighted filing

2025

Revenue$6,210
Expenses$9,447
Net Income-$3,237
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,847
Liabilities
$0
Net assets
$24,847
Revenue
$6,210
Expenses
$9,447
Net income
-$3,237
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.8$0.00$24.8$6.21$9.45$3.24
2024Detailed filing. Detailed filing data is available for this year.$28.1$0.00$28.1$19.8$25.4$5.58
2023Detailed filing. Detailed filing data is available for this year.$33.7$0.00$33.7$58.1$45.3$12.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 4, 2026
Return Version
2024v5.0
Gross Receipts
$6,210
Mission and Program Overview

Mission

Raising funds to purchase and install new playground equipment in the town of Topsfield, MA.

Program Services

DescriptionGrantsExpenses
Purchase of Recess Toys at Steward School and Proctor School$0$5,847
Bare Hill Park "Pump Track": signage and pump track stone dust purchase for maintenance$0$1,655
Donation to Robert Connelly's Eagle Scout Klock Park Project$0$500
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amanda DellevigneCo-PresidentPT$0--
Kristen KoniaresCo-PresidentPT$0--
Sarah OrvinCo-Treasurer-$0--
Michael KoniaresCo-Treasurer-$0--
Brendan GahaganSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Topsfield Recreation
EIN
26-3791863
Phone
9784687338
Address
4 Main St PO BOX 76, Topsfield, MA 01983

Signing Officer

Name
Sarah Orvin
Title
Co-Treasurer
Phone
7818567165
Signed
2026-02-04
Discuss with paid preparer
Yes

Preparer

Firm
SM Hankins Consulting
Address
103 seminole ave, Waltham, MA 02451
Preparer
Sarah Hankins
Phone
7818567165
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Insurance;653|Playground supplies;5847|Taxes and Licenses;48|Donations;500|Signage;1450|Program Materials;135^Total;8633^”

Raw XML Appendix175 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Sarah Orvin
IRS990EZ/BooksInCareOfDetail/PhoneNum09784687338
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 76
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Topsfield
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001983
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028084
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt024847
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/ExcessOrDeficitForYearAmt0-3237
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IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt024847
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt06210
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt069
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
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IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OccupancyRentUtltsAndMaintAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Amanda Dellevigne
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kristen Koniares
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sarah Orvin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Michael Koniares
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Brendan Gahagan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Co-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Co-President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Co-Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Co-Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt08633
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
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IRS990EZ/PrintingPublicationsPostageAmt0194
IRS990EZ/ProgramServiceRevenueAmt04737
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Bare Hill Park "Pump Track": signage and pump track stone dust purchase for maintenance
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Purchase of Recess Toys at Steward School and Proctor School
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Donation to Robert Connelly's Eagle Scout Klock Park Project
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01655
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt15847
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2500
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09447
IRS990EZ/TotalProgramServiceExpensesAmt08002
IRS990EZ/TotalRevenueAmt06210
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt058103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt021401
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0107335
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06210
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt019822
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01799
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0107335
IRS990ScheduleA/TotalSupportAmt0107335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Insurance;653|Playground supplies;5847|Taxes and Licenses;48|Donations;500|Signage;1450|Program Materials;135^Total;8633^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0Delay in preparing documents.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sarah Orvin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Co-Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07818567165
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of Topsfield Recreation
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0263791863
ReturnHeader/Filer/PhoneNum09784687338
ReturnHeader/Filer/USAddress/AddressLine1Txt04 Main St PO BOX 76
ReturnHeader/Filer/USAddress/CityNm0Topsfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001983
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0034646832
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SM Hankins Consulting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 seminole ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Waltham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002451
ReturnHeader/PreparerPersonGrp/PhoneNum07818567165
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sarah Hankins
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-02T15:42:21-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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