Civic Intelligence

Ohio Parks & Recreation Association

EIN 34-6556126 • 501(c)4 • Westerville, OH

Profile

Park and recreation stewardship

1069-a West Main StreetWesterville, OH 43081

www.opraonline.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.08x

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.03x

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

45th percentile

5.3%

Higher net margin than 45% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$451,520

Up $68,044 (+18%) from 2024

Liabilities

Up

$35,158

Up $4,037 (+13%) from 2024

Net Assets

Up

$416,362

Up $64,007 (+18%) from 2024

Revenue

Up

$1,217,217

Up $84,880 (+7.5%) from 2024

Expenses

Up

$1,153,280

Up $82,405 (+7.7%) from 2024

Net Income

Up

$63,937

Up $2,475 (+4.0%) from 2024

Trend Graphs

Balance Sheet Trend

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

$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

2025

Assets$451,520
Liabilities$35,158
Net Assets$416,362

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$1,217,217
Expenses$1,153,280
Net Income$63,937

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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 27, 2023
Return Version
2021v4.0
Gross Receipts
$800,978
Mission and Program Overview

Mission

Park and recreation stewardship

Parks and recreation stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$315,136$323,435▲ $8,299
Investments in Publicly Traded Securities$2,825$2,448▼ $377
Prepaid Expenses and Deferred Charges$1,163$1,701▲ $538
Land, Buildings, and Equipment, Net$104--
Total Assets$319,228$327,584▲ $8,356
Liabilities
Other Liabilities$30,626$47,191▲ $16,565
Total Liabilities$30,626$47,191▲ $16,565
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$288,602$280,393▼ $8,209
Total Net Assets Fund Balance$288,602$280,393▼ $8,209
Total Liabilities and Net Assets / Fund Balance$319,228$327,584▲ $8,356

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$23,745$23,745
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James a WoodwardExecutive DiFT$155,500$35,765$191,265
James a WoodwardExecutive Director-$155,500$35,765$191,265

Board Members and Trustees

NameTitle
Kristin OtleyPresident
Adria BergeronCommunicatio
Addie WeaverConference
Tony ShadwickCorporate Ex
Andy WildmanEducation
Kim FarrellMembership
Kris MyersOrganization
Jessica GiftPartnership
Paul WilliamsTreasurer
Nate EppinkVP/advocacy
Revenue and Support

Revenue Composition

Contributions and Grants
$322,240
Program Service Revenue
$478,534
Investment Income
$204
Other Revenue
$0
All Other Contributions
$24,085
Change in Net Assets
$-7,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$407,942
Salaries, Compensation, and Employee Benefits$400,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$193,406--$193,406
Current Officers, Directors, Trustees, and Key Employees-$191,265-$191,265
Other Salaries and Wages-$164,977-$164,977
Other Employee Benefits-$44,454-$44,454
Office Expenses-$29,084-$29,084
All Other Expenses-$27,346-$27,346
Travel-$20,387-$20,387
Other Expenses-$10,598-$10,598
Insurance-$6,333-$6,333
Fees for Services Accounting-$4,350-$4,350
Total Functional Expenses$193,406$615,232$0$808,638
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$47,191
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 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, 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 reviews the policy annually.

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 and Recreation
EIN
34-6556126
Phone
6148952222
Address
1069-A WEST MAIN STREET, WESTERVILLE, OH 43081

Signing Officer

Name
James a Woodward
Title
Executive Director
Phone
6148952222
Signed
2023-01-27

Organization Details

Principal Officer
James a Woodward
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
100

Preparer

Firm
Perks Pusateri & Company Cpas
Address
137-B COMMERCE PARK DRIVE, WESTERVILLE, OH 43082
Preparer
Joseph B Gordon
Phone
6143927800
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -104

Raw XML Appendix364 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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IRS990/AllOtherExpensesGrp/TotalAmt027346
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IRS990/BooksInCareOfDetail/PersonNm0JAMES A WOODWARD
IRS990/BooksInCareOfDetail/PhoneNum06148952222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01069A WEST MAIN STREET
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IRS990/Form990PartVIISectionAGrp/TitleTxt1COMMUNICATIO
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IRS990/Form990PartVIISectionAGrp/TitleTxt4PARTNERSHIP
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IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CORPORATE EX
IRS990/Form990PartVIISectionAGrp/TitleTxt8CONFERENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
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IRS990/PYTotalExpensesAmt0497581
IRS990/PYTotalRevenueAmt0393188
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023745
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt023745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CASH HELD IN TRUST FOR OTHERS
IRS990ScheduleD/TotalLiabilityAmt047191
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt035765
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES A WOODWARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191265
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS WILL REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE POLICY ANNUALLY.
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/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -104
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/TotalAssetsGrp/EOYAmt0327584
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0322240
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0615232
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0193406
IRS990/TotalFunctionalExpensesGrp/TotalAmt0808638
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0280393
IRS990/TotalOtherCompensationAmt035765
IRS990/TotalProgramServiceExpensesAmt0193406
IRS990/TotalProgramServiceRevenueAmt0478534
IRS990/TotalReportableCompFromOrgAmt0155500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0800978
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0327584
IRS990/TravelGrp/ManagementAndGeneralAmt020387
IRS990/TravelGrp/TotalAmt020387
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01069A WEST MAIN STREET
IRS990/USAddress/CityNm0WESTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043081
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IRS990/WebsiteAddressTxt0WWW.OPRAONLINE.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES A WOODWARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06148952222
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO PARKS AND RECREATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
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/ZIPCd043081
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814561266
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERKS PUSATERI & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0137-B COMMERCE PARK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043082
ReturnHeader/PreparerPersonGrp/PhoneNum06143927800
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH B GORDON
ReturnHeader/ReturnTs02023-02-10T16:13:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WOODWARD
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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