Civic Intelligence

Ohio Parks & Recreation Association

990 • Fiscal year 2015 • EIN 34-6556126

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 09, 2015

1069-a West Main StreetWesterville, OH 43081-1181

(614) 895-2222

Siviq Scores

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

Liabilities / Assets

57th percentile

0.07x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$113,030

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2015

Asset Growth

94th percentile

54%

Faster asset growth than 94% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

80th percentile

18%

Faster revenue growth than 80% of similar nonprofits.

2015 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$274,471

Up $96,205 (+54%) from 2014

Net Assets

Up

$255,108

Up $97,888 (+62%) from 2014

Liabilities

Down

$19,363

Down $1,683 (-8.0%) from 2014

Revenue

Up

$632,833

Up $96,929 (+18%) from 2014

Expenses

Up

$534,866

Up $61,302 (+13%) from 2014

Net Income

Up

$97,967

Up $35,627 (+57%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $59,076Liabilities 2011: $0Net Assets 2011: $59,0762011Assets 2012: $74,001Liabilities 2012: $0Net Assets 2012: $74,0012012Assets 2013: $112,507Liabilities 2013: $17,703Net Assets 2013: $94,8042013Assets 2014: $178,266Liabilities 2014: $21,046Net Assets 2014: $157,2202014Assets 2015: $274,471Liabilities 2015: $19,363Net Assets 2015: $255,1082015Assets 2016: $304,923Liabilities 2016: $45,986Net Assets 2016: $258,9372016Assets 2017: $376,147Liabilities 2017: $53,322Net Assets 2017: $322,8252017Assets 2018: $431,982Liabilities 2018: $58,150Net Assets 2018: $373,8322018Assets 2019: $450,301Liabilities 2019: $40,608Net Assets 2019: $409,6932019Assets 2020: $419,978Liabilities 2020: $26,566Net Assets 2020: $393,4122020Assets 2021: $319,228Liabilities 2021: $30,626Net Assets 2021: $288,6022021Assets 2022: $327,584Liabilities 2022: $47,191Net Assets 2022: $280,3932022Assets 2023: $352,467Liabilities 2023: $61,594Net Assets 2023: $290,8732023Assets 2024: $383,476Liabilities 2024: $31,121Net Assets 2024: $352,3552024Assets 2025: $451,520Liabilities 2025: $35,158Net Assets 2025: $416,3622025

Highlighted filing

2015

Assets$274,471
Liabilities$19,363
Net Assets$255,108

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $503,4802011Expenses 2012: $566,7852012Expenses 2013: $573,1282013Revenue 2014: $535,904Expenses 2014: $473,564Net Income 2014: $62,3402014Revenue 2015: $632,833Expenses 2015: $534,866Net Income 2015: $97,9672015Revenue 2016: $606,995Expenses 2016: $603,166Net Income 2016: $3,8292016Revenue 2017: $712,952Expenses 2017: $649,091Net Income 2017: $63,8612017Revenue 2018: $760,898Expenses 2018: $709,791Net Income 2018: $51,1072018Revenue 2019: $833,813Expenses 2019: $798,073Net Income 2019: $35,7402019Revenue 2020: $796,997Expenses 2020: $813,278Net Income 2020: -$16,2812020Revenue 2021: $393,188Expenses 2021: $497,581Net Income 2021: -$104,3932021Revenue 2022: $800,978Expenses 2022: $808,638Net Income 2022: -$7,6602022Revenue 2023: $954,598Expenses 2023: $944,118Net Income 2023: $10,4802023Revenue 2024: $1,132,337Expenses 2024: $1,070,875Net Income 2024: $61,4622024Revenue 2025: $1,217,217Expenses 2025: $1,153,280Net Income 2025: $63,9372025

Highlighted filing

2015

Revenue$632,833
Expenses$534,866
Net Income$97,967
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 9, 2015
Return Version
2014v5.0
Gross Receipts
$632,833
Mission and Program Overview

Mission

Park and recreation stewardship

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$178,266$271,025▲ $92,759
Land, Buildings, and Equipment, Net-$3,446-
Total Assets$178,266$274,471▲ $96,205
Liabilities
Other Liabilities$21,046$19,363▼ $1,683
Total Liabilities$21,046$19,363▼ $1,683
Net Assets / Fund Balance
Unrestricted Net Assets$157,220$255,108▲ $97,888
Total Net Assets Fund Balance$157,220$255,108▲ $97,888
Total Liabilities and Net Assets / Fund Balance$178,266$274,471▲ $96,205
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James a WoodwardExecutive DiFT$113,030$113,030

Board Members and Trustees

NameTitle
Sarah ArnoldPresident
Bob FonteAdvocacy
JACKIE O'CONNELLCommunicatio
J Scott MyersConference &
Larisa ForesterCorp. Ex-off
Tiphanie HowardEducation
Matthew EarmanMember
Stacy SchweikhartOrganization
Alan McknightPartnership
Ed MerrittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$163,554
Program Service Revenue
$468,961
Investment Income
$318
Other Revenue
$0
Change in Net Assets
$97,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$282,914
Salaries, Compensation, and Employee Benefits$251,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$113,030-$113,030
Travel-$109,020-$109,020
Other Salaries and Wages-$63,533-$63,533
Payroll Taxes-$41,719-$41,719
All Other Expenses-$39,670-$39,670
Conferences and Meetings$30,116--$30,116
Other Employee Benefits-$22,474-$22,474
Other Expenses-$12,485-$12,485
Pension Plan Contributions-$11,196-$11,196
Fees for Services Accounting-$3,500-$3,500
Insurance-$2,928-$2,928
Total Functional Expenses$30,116$504,750$0$534,866
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Held in Trust for Others$19,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

The board of directors will review the 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

The board annually reviews the policy.

Form 990, Page 6, Part VI, Line 15A

The board annually determines the salary of the executive director.

Form 990, Page 6, Part VI, Line 19

The governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Ohio Parks & Recreation Association
EIN
34-6556126
Phone
6148952222
Address
1069-A WEST MAIN STREET, WESTERVILLE, OH 43081-1181

Signing Officer

Name
James a Woodward
Title
Executive Director
Phone
6148952222
Signed
2015-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Woodward
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
100

Preparer

Firm
MULLIGAN TOPY & CO CPA'S
Address
196 WEST JOHNSTOWN ROAD, GAHANNA, OH 43230-2731
Preparer
Stanley J Topy CPA
Phone
6144711040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

UNREALIZED LOSS 79

Raw XML Appendix338 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/Form990PartVIISectionAGrp/TitleTxt0ADVOCACY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CONFERENCE &
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMUNICATIO
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IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS WILL REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD ANNUALLY REVIEWS THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANNUALLY DETERMINES THE SALARY OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED LOSS 79
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021046
IRS990/TotalLiabilitiesEOYAmt019363
IRS990/TotalLiabilitiesGrp/BOYAmt021046
IRS990/TotalLiabilitiesGrp/EOYAmt019363
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157220
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0255108
IRS990/TotalProgramServiceExpensesAmt030116
IRS990/TotalProgramServiceRevenueAmt0468961
IRS990/TotalReportableCompFromOrgAmt0113030
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0469279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0632833
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0178266
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274471
IRS990/TravelGrp/ManagementAndGeneralAmt0109020
IRS990/TravelGrp/TotalAmt0109020
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0157220
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0255108
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01069-A WEST MAIN STREET
IRS990/USAddress/CityNm0WESTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0430811181
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.OPRAONLINE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES A WOODWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06148952222
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO PARKS & RECREATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0346556126
ReturnHeader/Filer/PhoneNum06148952222
ReturnHeader/Filer/USAddress/AddressLine1Txt01069-A WEST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0WESTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0430811181
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311629423
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MULLIGAN TOPY & CO CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0196 WEST JOHNSTOWN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAHANNA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0432302731
ReturnHeader/PreparerPersonGrp/PhoneNum06144711040
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STANLEY J TOPY CPA
ReturnHeader/ReturnTs02015-10-09T13:46:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.04$0.42$1.22$1.15$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.03$0.35$1.13$1.07$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.06$0.29$0.95$0.94$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.05$0.28$0.80$0.81$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.03$0.29$0.39$0.50$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.03$0.39$0.80$0.81$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.04$0.41$0.83$0.80$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.06$0.37$0.76$0.71$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.05$0.32$0.71$0.65$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.05$0.26$0.61$0.60$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.26$0.63$0.53$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.02$0.16$0.54$0.47$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.02$0.09$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.00$0.06$0.50