Civic Intelligence

St. Joseph County Park Foundation Inc.

990 • Fiscal year 2017 • EIN 35-1459569

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 31, 2018

50651 Laurel RdSouth Bend, IN 46637

(574) 277-4828

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

95th percentile

64%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

10%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$880,294

Up $148,791 (+20%) from 2016

Net Assets

Up

$880,294

Up $148,791 (+20%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$233,121

Up $21,472 (+10%) from 2016

Expenses

Up

$84,330

Up $54,055 (+179%) from 2016

Net Income

Down

$148,791

Down $32,583 (-18%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2015: $550,129Liabilities 2015: $0Net Assets 2015: $550,1292015Assets 2016: $731,503Liabilities 2016: $0Net Assets 2016: $731,5032016Assets 2017: $880,294Liabilities 2017: $0Net Assets 2017: $880,2942017Assets 2018: $893,792Liabilities 2018: $0Net Assets 2018: $893,7922018Assets 2019: $1,431,329Liabilities 2019: $0Net Assets 2019: $1,431,3292019Assets 2020: $1,594,397Liabilities 2020: $472,687Net Assets 2020: $1,121,7102020Assets 2021: $1,249,609Liabilities 2021: $0Net Assets 2021: $1,249,6092021Assets 2022: $1,199,105Liabilities 2022: $0Net Assets 2022: $1,199,1052022Assets 2023: $1,320,068Liabilities 2023: $0Net Assets 2023: $1,320,0682023Assets 2024: $1,413,219Liabilities 2024: $0Net Assets 2024: $1,413,2192024

Highlighted filing

2017

Assets$880,294
Liabilities$0
Net Assets$880,294

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $43,471Expenses 2015: $44,645Net Income 2015: -$1,1742015Revenue 2016: $211,649Expenses 2016: $30,275Net Income 2016: $181,3742016Revenue 2017: $233,121Expenses 2017: $84,330Net Income 2017: $148,7912017Revenue 2018: $68,329Expenses 2018: $59,384Net Income 2018: $8,9452018Revenue 2019: $683,766Expenses 2019: $132,407Net Income 2019: $551,3592019Revenue 2020: $283,237Expenses 2020: $587,644Net Income 2020: -$304,4072020Revenue 2021: $158,138Expenses 2021: $30,239Net Income 2021: $127,8992021Revenue 2022: $73,099Expenses 2022: $123,603Net Income 2022: -$50,5042022Revenue 2023: $169,604Expenses 2023: $53,641Net Income 2023: $115,9632023Revenue 2024: $163,106Expenses 2024: $69,955Net Income 2024: $93,1512024

Highlighted filing

2017

Revenue$233,121
Expenses$84,330
Net Income$148,791
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 31, 2018
Return Version
2017v2.3
Gross Receipts
$239,737
Mission and Program Overview

Mission

To enhance and preserve our park system to ensure a high quality of life in the county for both current and generations to come.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$367,045$367,045→ $0
Cash and Non-Interest-Bearing Accounts$63,243$110,389▲ $47,146
Savings and Temporary Cash Investments$77,141$77,584▲ $443
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$731,503$880,294▲ $148,791
Other Assets Total$224,074$325,276▲ $101,202
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$594,863$701,541▲ $106,678
Temporarily Rstr Net Assets$118,709$126,129▲ $7,420
Unrestricted Net Assets$17,931$52,624▲ $34,693
Total Net Assets Fund Balance$731,503$880,294▲ $148,791
Total Liabilities and Net Assets / Fund Balance$731,503$880,294▲ $148,791

Asset Categories

AssetBook ValueDepreciationBasis
Land$367,045-$367,045
Other Assets Org$325,276--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$224,074$101,202▲ $5,645$5,645$325,276
2016$109,313$108,888▲ $6,742$869$224,074
2015$21,471$91,042▼ $3,200-$109,313
2014$15,857$5,000▲ $614-$21,471
2013$0$15,000▲ $857-$15,857
Compensation and Service Providers

Board Members and Trustees

NameTitle
John YargerPresident
Kyle CopelinVice President
David DeahlBoard Member
David FischgrundBoard Member
James GoodhewBoard Member
Joel BowersBoard Member
Marge RiemenschneiderBoard Member
Matt KahnBoard Member
Pete OwsianowskiSecretary
Andrew SzczechowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$230,457
Program Service Revenue
$0
Investment Income
$143
Other Revenue
$2,521
All Other Contributions
$219,454
Change in Net Assets
$148,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$74,545
Other Expenses$9,785
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$74,545--$74,545
Office Expenses-$4,476$0$4,476
Fees for Services Accounting-$2,600-$2,600
Other Expenses-$337-$337
Total Functional Expenses$74,545$9,785$0$84,330
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Joseph County ParksSouth Bend, IN-Funding Park programs$74,545
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,137
Fundraising Direct Expenses$6,616
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11

A copy is reviewed and approved by both the Foundation Board President and Foundation Board Treasurer prior to filing.

Form 990 - Part VI - Section C - Line 19

Information is available to the public upon request of the Park Foundation.

Filing and Contact Details

Filer

Filer Name
St Joseph County Park Foundation
EIN
35-1459569
In Care Of
% ANDREW SZCZECHOWSKI
Phone
5742774828
Address
50651 Laurel Rd, South Bend, IN 46637
Doing Business As
Friends of St Joseph County Parks

Signing Officer

Name
Andrew Szczechowski
Title
Treasurer
Phone
5742297890
Signed
2018-10-31

Organization Details

Principal Officer
Andrew Szczechowski
Formed
1980
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
55

Preparer

Preparer
Andrew J Szczechowsk Treasur
Supplemental Narrative

Financial Statement Notes

Schedule D Part V Line 4

The intended uses of the endowment funds are to provide ongoing support and maintenance for the St. Joseph County Parks' activities. The endowment is held and maintained by the Community Foundation of St. Joseph County.

Form 990 Part X Line 15

The St. Joseph Park Foundation holds an endowment. The amount as of 12/31/17 on the St. Joseph Park Foundation's balance sheet is $325,276.

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2337
IRS990/OtherExpensesGrp/TotalAmt01857
IRS990/OtherExpensesGrp/TotalAmt1515
IRS990/OtherExpensesGrp/TotalAmt2337
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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0594863
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0701541
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IRS990/PrincipalOfficerNm0Andrew Szczechowski
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IRS990/PYContributionsGrantsAmt0211462
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IRS990/PYInvestmentIncomeAmt0143
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IRS990/PYOtherRevenueAmt044
IRS990/PYProgramServiceRevenueAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt077584
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The officers and directors of the supporting organization (St. Joseph County Parks Foundation) and the supported organization (St. Joseph County Parks) maintain a close and continuous working relationship. The Director of the St. Joseph County Parks attends all of the St. Joseph County Park Foundation meetings. Elected Board Members of the St. Joseph County Parks Board are frequently invited to attend and do attend board meetings of the St. Joseph County Parks Foundation. The St. Joseph County Park Foundation has a very close working relationship with Evie Kirkwood, the Director of the St. Joseph County Parks. The Foundation Board works in conjunction with Ms. Kirkwood to determine funding needs of the Parks and grant opportunities.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The supported organization (St. Joseph County Parks) has a significant voice in the supporting organization's (St. Joseph County Parks Foundation) policies and funding as the Director of the St. Joseph County Parks attends all of the St. Joseph County Park Foundation meetings. The St. Joseph County Park Foundation has a very close working relationship with Evie Kirkwood, the Director of the St. Joseph County Parks. The Foundation Board works in conjunction with Ms. Kirkwood to determine funding needs of the Parks and grant opportunities. The needs of the St. Joseph County Parks impact the funding provided by the St. Joseph County Parks Foundation as well the grant opportunities we decided to pursue.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2The organization supported the St. Joseph County Parks through funding of various St. Joseph County Park programs and building projects.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A - Part IV - Section D - Line 2
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A - Part IV - Section D - Line 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A - Part IV - Section E - Line 1.c
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ST JOSEPH COUNTY PARKS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleA/SupportSumAmt074545
IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0869
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3200
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt015857
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0857
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0367045
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0367045
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0325276
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The intended uses of the endowment funds are to provide ongoing support and maintenance for the St. Joseph County Parks' activities. The endowment is held and maintained by the Community Foundation of St. Joseph County.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The St. Joseph Park Foundation holds an endowment. The amount as of 12/31/17 on the St. Joseph Park Foundation's balance sheet is $325,276.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D Part V Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 Part X Line 15
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0367045
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0325276
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt074545
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Funding Park programs
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0St Joseph County Parks
IRS990ScheduleI/RecipientTable/RecipientEIN0356000194
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt050651 Laurel Rd

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