Civic Intelligence

New Orleans Recreation Development Foundation

990 • Fiscal year 2022 • EIN 27-4513946

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 03, 2023

Organization ProfileWWW.NORDC.ORG/ABOUT

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5420 Franklin AveNew Orleans, LA 70122

(504) 919-6049

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

7th percentile

-50%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

14th percentile

-17%

Faster asset growth than 14% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

7th percentile

-51%

Faster revenue growth than 7% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets31st percentile

Assets

Down

$938,196

Down $187,583 (-17%) from 2021

Net Assets

Down

$938,196

Down $187,257 (-17%) from 2021

Liabilities

Down

$0

Down $326 (-100%) from 2021

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin7th percentile

Revenue

Down

$374,421

Down $391,521 (-51%) from 2021

Expenses

Up

$561,678

Up $76,545 (+16%) from 2021

Net Income

Down

-$187,257

Down $468,066 (-167%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $800,259Liabilities 2011: $45,000Net Assets 2011: $755,2592011Assets 2012: $1,740,560Liabilities 2012: $44,999Net Assets 2012: $1,695,5612012Assets 2013: $1,671,172Liabilities 2013: $4,697Net Assets 2013: $1,666,4752013Assets 2019: $1,021,536Liabilities 2019: $10,186Net Assets 2019: $1,011,3502019Assets 2020: $845,150Liabilities 2020: $506Net Assets 2020: $844,6442020Assets 2021: $1,125,779Liabilities 2021: $326Net Assets 2021: $1,125,4532021Assets 2022: $938,196Liabilities 2022: $0Net Assets 2022: $938,1962022Assets 2023: $1,019,552Liabilities 2023: $725Net Assets 2023: $1,018,8272023Assets 2024: $579,278Liabilities 2024: $0Net Assets 2024: $579,2782024

Highlighted filing

2022

Assets$938,196
Liabilities$0
Net Assets$938,196
Open 2022 Filing

Operations Trend

Revenue Growth7th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $47,4432011Expenses 2012: $375,7892012Revenue 2013: $1,351,562Expenses 2013: $1,961,866Net Income 2013: -$610,3042013Revenue 2019: $903,419Expenses 2019: $1,159,183Net Income 2019: -$255,7642019Revenue 2020: $397,034Expenses 2020: $563,740Net Income 2020: -$166,7062020Revenue 2021: $765,942Expenses 2021: $485,133Net Income 2021: $280,8092021Revenue 2022: $374,421Expenses 2022: $561,678Net Income 2022: -$187,2572022Revenue 2023: $1,130,134Expenses 2023: $1,049,503Net Income 2023: $80,6312023Revenue 2024: $189,314Expenses 2024: $628,863Net Income 2024: -$439,5492024

Highlighted filing

2022

Revenue$374,421
Expenses$561,678
Net Income-$187,257
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 3, 2023
Return Version
2022v5.0
Gross Receipts
$383,652
Mission and Program Overview

Mission

The mission of the nord foundation is to support, promote, stimulate public interest in, and raise and distribute funds to benefit the construction, creation, preservation, and maintenance of public parks and playgrounds, recreational facilities, and recreational and other leisure programs and activities in orleans parish, state of louisiana.

The foundation facilitates investment in orleans parish public recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,123,106$938,196▼ $184,910
Prepaid Expenses and Deferred Charges$1,673$0▼ $1,673
Pledges and Grants Receivable$1,000$0▼ $1,000
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,125,779$938,196▼ $187,583
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$326--
Total Liabilities$326$0▼ $326
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,072,073$938,196▼ $133,877
Net Assets Without Donor Restrictions$53,380--
Total Net Assets Fund Balance$1,125,453$938,196▼ $187,257
Total Liabilities and Net Assets / Fund Balance$1,125,779$938,196▼ $187,583
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Ernest P Price JrChairman
Louis LauricellaPast Chairman
Karen S DeblieuxDirector
Kelisha GarrettDirector
Michael HechtDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$378,790
Program Service Revenue
$0
Investment Income
$1,723
Other Revenue
$-6,092
All Other Contributions
$349,454
Change in Net Assets
$-187,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$416,121
Other Expenses$78,901
Salaries, Compensation, and Employee Benefits$66,656
Total Fundraising Expense$66,583
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$416,121--$416,121
Other Salaries and Wages-$45,450$5,050$50,500
Fees for Services Other-$11,670$22,109$33,779
Office Expenses-$658$11,909$12,567
Other Employee Benefits-$11,064$1,229$12,293
Travel-$14$4,164$4,178
Payroll Taxes-$3,477$386$3,863
Information Technology-$3,594-$3,594
Insurance-$2,614-$2,614
Advertising--$2,055$2,055
Other Expenses-$433$3,030$433
Total Functional Expenses$416,121$78,974$66,583$561,678
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nord CommissionNew Orleans, LA-Support & Promote$402,792
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,231
Fundraising Gross Income$3,139
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$32,475$3,139$9,231$-6,092
Total Events$32,475$3,139$9,231$-6,092
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
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

“A copy of the 990 is mailed to all members and handed out in hard copy at the board meeting at which the 990 is approved.”

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

“Reply forms on conflicts of interest are requested and collected yearly. The auditor confirms compliance.”

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

“The organization uses compensation package comparisons with comparable organizations and national compensation surveys for nonprofit executive directors as well as performance evaluation and board budget approval.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request and form 990 is posted to guidestar.org”

Filing and Contact Details

Filer

Filer Name
New Orleans Recreation Development
EIN
27-4513946
Phone
5049196049
Address
5420 FRANKLIN AVE, NEW ORLEANS, LA 70122

Signing Officer

Name
Ernest P Price Jr
Title
Chairman
Signed
2023-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernest P Price Jr
Formed
2010
Legal Domicile
La
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
5

Preparer

Firm
Cremaldi & Kaupp LLC
Address
318 HARRISON AVE, NEW ORLEANS, LA 70124
Preparer
Christopher G Kaupp
Phone
5042741451
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0571
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IRS990ScheduleA/TotalSupportAmt03528071
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IRS990ScheduleI/RecipientTable/CashGrantAmt0402792
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt01. WHEN A NEW GRANT IS RECEIVED OR RENEWED, THE EXECUTIVE ASSISTANT SETS UP A PERMANENT FILE FOR THE GRANT AND MAINTAINS THE CONTRACT ALONG WITH ANY OTHER CORRESPONDENCE REGARDING THE GRANT.2. IT IS A POLICY OF THE NORD FOUNDATION TO ADHERE TO ANY RESTRICTIONS IMPOSED BY ITS FUNDERS.3. A SEPARATE ACCOUNT IS SET UP IN THE NORD FOUNDATION'S ACCOUNTING SYSTEM TO TRACK INCOME AND EXPENSES FROM EACH GRANT.4. THE EXECUTIVE DIRECTOR REVIEWS THE GRANT CONTRACT WITH NORDC LEADERSHIP AND THE EXPECTATIONS FOR COMPLIANCE.5. PAYMENTS FOR ALL GRANT-RELATED EXPENSES MUST BE REQUESTED IN WRITING WITH A CHECK REQUEST FORM, INVOICE AND BACKUP DOCUMENTATION, SUCH AS THREE COMPETITIVE BIDS FOR EXPENSES OVER $5,000. ALL REQUESTS MUST BE APPROVED BY THE NORDC COO AND APPROVED BY THE NORD FOUNDATION EXECUTIVE DIRECTOR BEFORE PAYMENT.6. THE NORD FOUNDATION REQUIRES PROGRAM RESULTS FROM NORDC TO COMPLETE INTERIM AND FINAL GRANT REPORTS.7. THE NORD FOUNDATION COMPLIES WITH ALL REPORTING REQUIREMENTS AND SUBMITS ALL FISCAL AND PROGRAM REPORTS TO THE FUNDER.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS MAILED TO ALL MEMBERS AND HANDED OUT IN HARD COPY AT THE BOARD MEETING AT WHICH THE 990 IS APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPLY FORMS ON CONFLICTS OF INTEREST ARE REQUESTED AND COLLECTED YEARLY. THE AUDITOR CONFIRMS COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION USES COMPENSATION PACKAGE COMPARISONS WITH COMPARABLE ORGANIZATIONS AND NATIONAL COMPENSATION SURVEYS FOR NONPROFIT EXECUTIVE DIRECTORS AS WELL AS PERFORMANCE EVALUATION AND BOARD BUDGET APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST AND FORM 990 IS POSTED TO GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0416121

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$938,196
Liabilities
$0
Net assets
$938,196
Revenue
$374,421
Expenses
$561,678
Net income
-$187,257
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.19$0.63$0.44
2023Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.13$1.05$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.37$0.56$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.77$0.49$0.28
2020Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.84$0.40$0.56$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.01$1.01$0.90$1.16$0.26
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$1.35$1.96$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.04$1.70$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.05$0.76$0.05