Civic Intelligence

Illinois Park and Recreation Foundation

EIN 36-4476261 • 501(c)3 • Lagrange, IL

Profile

The foundation was formed to provide support, funding, and in-kind donations for educational programming and research that will benefit the illinois park and recreation association and citizens of illinois.

536 East AveLagrange, IL 60525

www.ilipra.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

87th percentile

43%

Higher net margin than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

100th percentile

$159,100

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 257.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

63rd percentile

9.3%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

31st percentile

-3.7%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$673,173

Up $109,615 (+19%) from 2022

Liabilities

Down

$0

Down $679 (-100%) from 2022

Net Assets

Up

$673,173

Up $110,294 (+20%) from 2022

Operations
Liabilities / Revenue34th percentileNet Margin87th percentile

Revenue

Down

$61,777

Down $4,814 (-7.2%) from 2022

Expenses

Down

$35,439

Down $6,523 (-16%) from 2022

Net Income

Up

$26,338

Up $1,709 (+6.9%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$800K$600K$400K$200K$0Assets 2012: $295,788Net Assets 2012: $295,7882012Assets 2013: $306,440Liabilities 2013: $0Net Assets 2013: $306,4402013Assets 2015: $359,650Liabilities 2015: $14,901Net Assets 2015: $344,7492015Assets 2017: $470,426Liabilities 2017: $1,820Net Assets 2017: $468,6062017Assets 2019: $548,860Liabilities 2019: $936Net Assets 2019: $547,9242019Assets 2020: $573,097Liabilities 2020: $936Net Assets 2020: $572,1612020Assets 2021: $611,543Liabilities 2021: $0Net Assets 2021: $611,5432021Assets 2022: $563,558Liabilities 2022: $679Net Assets 2022: $562,8792022Assets 2024: $673,173Liabilities 2024: $0Net Assets 2024: $673,1732024

Highlighted filing

2024

Assets$673,173
Liabilities$0
Net Assets$673,173
Open 2024 Filing

Operations Trend

Revenue Growth31st percentile

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

$100K$50K$0Revenue 2012: $16,486Expenses 2012: $4,109Net Income 2012: $12,3772012Revenue 2013: $22,306Expenses 2013: $11,654Net Income 2013: $10,6522013Revenue 2015: $47,408Expenses 2015: $13,460Net Income 2015: $33,9482015Revenue 2017: $89,691Expenses 2017: $27,739Net Income 2017: $61,9522017Revenue 2019: $68,878Expenses 2019: $17,362Net Income 2019: $51,5162019Revenue 2020: $80,003Expenses 2020: $55,766Net Income 2020: $24,2372020Revenue 2021: $59,802Expenses 2021: $19,922Net Income 2021: $39,8802021Revenue 2022: $66,591Expenses 2022: $41,962Net Income 2022: $24,6292022Revenue 2024: $61,777Expenses 2024: $35,439Net Income 2024: $26,3382024

Highlighted filing

2024

Revenue$61,777
Expenses$35,439
Net Income$26,338
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$673,173
Liabilities
$0
Net assets
$673,173
Revenue
$61,777
Expenses
$35,439
Net income
$26,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$0.00$6.73$0.62$0.35$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$0.01$5.63$0.67$0.42$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.00$6.12$0.60$0.20$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$0.01$5.72$0.80$0.56$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.01$5.48$0.69$0.17$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.02$4.69$0.90$0.28$0.62
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.15$3.45$0.47$0.13$0.34
2013Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$0.22$0.12$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$2.96$0.16$0.04$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.2
Gross Receipts
$115,508
Mission and Program Overview

Mission

The foundation was formed to provide support, funding, and in-kind donations for educational programming and research that will benefit the illinois park and recreation association and citizens of illinois.

The foundation was formed to provide support, funding, and in-kind donations for educational programming and research that will benefit the citizens of illinois and ipra.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$527,409$575,888▲ $48,479
Cash and Non-Interest-Bearing Accounts$81,539$80,166▼ $1,373
Savings and Temporary Cash Investments$12,149$12,652▲ $503
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$623,468$673,173▲ $49,705
Other Assets Total$2,371$4,467▲ $2,096
Liabilities
Accounts Payable and Accrued Expenses$1,500--
Total Liabilities$1,500$0▼ $1,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$621,968$673,173▲ $51,205
Total Net Assets Fund Balance$621,968$673,173▲ $51,205
Total Liabilities and Net Assets / Fund Balance$623,468$673,173▲ $49,705
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Barry FranksFinance DirectorFT$132,818$132,818

Board Members and Trustees

NameTitle
Jarrod ScheunemannChair
Mike KiesPast-Chair
Tim ReinboldVice-chair
Suzi WirtzExecutive Director
Bill McAdamTrustee
Cameron BettinTrustee
Carlo CapalboTrustee
Dave DillonTrustee
Kevin RomejkoTrustee
Lauren KoszolaTrustee
Michael SelepTrustee
Tracey CrawfordTrustee
Kevin RomeijkoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,362
Program Service Revenue
$0
Investment Income
$29,783
Other Revenue
$24,632
All Other Contributions
$7,362
Change in Net Assets
$26,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$25,254
Other Expenses$10,185
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$13,000--$13,000
Grants to Domestic Individuals$12,254--$12,254
Fees for Service Investment Mgmnt Fees-$5,667-$5,667
Office Expenses-$2,185-$2,185
Other Expenses$1,795--$1,795
Fees for Services Other$308$230-$538
Total Functional Expenses$27,357$8,082$0$35,439
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Illinois Park and RecreationLagrange, IL-Education Event Sponsorship$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,217
Fundraising Direct Expenses$9,585
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$34,217$34,217$9,585$24,632
Total Events$34,217$34,217$9,585$24,632
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“A representative of the foundation reviews the form 990 before filing.”

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

“A trustee shall excuse himself or herself from any vote upon which such trustee, or any member of his or her immediate family, has a personal material or financial interest.”

Form 990, Part VI, Section C, Line 19

“The foundation makes it governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Illinois Park and Recreation Foundation
EIN
36-4476261
Phone
7085882280
Address
536 EAST AVE, LAGRANGE, IL 60525

Signing Officer

Name
Jarrod Scheunemann
Title
Chair
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jarrod Scheunemann
Formed
2001
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
25

Preparer

Firm
Il Nfp Audit and Tax Llp
Address
200 S WACKER DR SUITE 3100, CHICAGO, IL 60606
Preparer
Alfredo Rodriguez CPA
Phone
3129985500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Fin 48 - the organization is exempt from federal and state income taxes under section 501 (c) (3) of the internal revenue code; therefore, the financial statements do not include a provision for income taxes. The organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. The organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by taking authorities, based on the technical merits of the positions. The organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the irs.”

Raw XML AppendixShowing 400 of 523 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/TitleTxt3VICE-CHAIR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 - THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE; THEREFORE, THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. THE ORGANIZATION REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THE ORGANIZATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAKING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GENERAL SCHOLARSHIP GUIDELINES. NO PREFERENCE OR DIFFERENCE IN ELIGIBILITY IS DETERMINED OR REVIEWED OF ANY NOMINEE BASED ON THEIR AFFILIATION WITH IPRA NOR THEIR REGIONAL LOCATION. ALL APPLICATIONS ARE REVIEWED AND EVALUATED ON ITS' OWN MERIT BASED ON THE CRITERIA SET FORTH WITHIN THE SCHOLARSHIP TYPE. THIS PROCESS IS ALSO BASED ON THE CONSIDERATIONS OF THE PRE-APPLICATION REQUIREMENTS LISTED BELOW:PRE-APPLICATION REQUIREMENTS:1)REVIEW ALL APPLICATION MATERIALS LOCATED ON THE IPRF WEB PAGE:HTTP://WWW.ILIPRF.ORG.2)CONFIRM AND VALIDATE CURRENT MEMBERSHIP IN GOOD STANDING WITH IPRA.3)RESEARCH AND IDENTIFY THE APPROPRIATE TYPE OF SCHOLARSHIP THAT IS BEING SOUGHT FOR ASSISTANCE.4)VALIDATE THAT PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION OPPORTUNITY BEING SOUGHT FOR SCHOLARSHIP ASSISTANCE IS OFFERED, HOSTED, ENDORSED, AFFILIATED OR SPONSORED BY THE ILLINOIS PARK AND RECREATION ASSOCIATION.5)SECURE AND ASSEMBLE ALL SUPPORTIVE DOCUMENTATION REQUIRED FOR APPLICATION, INCLUDING BUT NOT LIMITED TO, RESUME, GPA/TRANSCRIPTS,LETTER OF REFERENCE, PROOF OR APPROVAL FROM EMPLOYER ABOUT ATTENDING OPPORTUNITY BEING SOUGHT, ETC.6)VERIFY THAT YOU APPLY IN THE APPROPRIATE TIME FRAME THAT CORRESPONDS WITH THE MONTH OF THE EDUCATIONAL OPPORTUNITY. LATE APPLICATION WILL NOT BE CONSIDERED FOR REVIEW.7)COMPLETE AND SUBMIT ALL REQUIRED MATERIALS FOR THE SCHOLARSHIP YOU ARE REQUESTING. INCOMPLETE APPLICATIONS OR LACK OF SUPPORTING DOCUMENTATION WILL DISQUALIFY APPLICANTS FROM BEING CONSIDERED.ELIGIBILITY & APPLICATION PROCESSGENERAL:THE FOLLOWING ARE THE ELIGIBILITY REQUIREMENTS AND APPLICATION PROCESS USED FOR EACH SCHOLARSHIP.TYPE IS AS FOLLOWS:1)ALL APPLICATIONS MUST BE SENT ELECTRONICALLY THROUGH THE APPLICATION PAGE WITHIN THE IPRF WEB SITE.2)APPLICATIONS ARE ONLY ACCEPTED AND REVIEWED IN THE CORRESPONDING TIME FRAMES AS LISTED IN APPENDIX A. APPLICATION MUST BE APPROVED PRIOR TO EDUCATIONAL OFFERING. (EXAMPLE: IPRA/IAPD SOARING TO NEW HEIGHTS CONFERENCE SUBMISSIONS MUST BE COMPLETED WITH THE CLOSING DATE OF DECEMBER 31.)STUDENT APPLICATIONS:1. ALL NOMINEES MUST BE A FULL-TIME STUDENT IN PARK AND RECREATION OR THERAPEUTIC RECREATION FIELD OF STUDY AND ATTEND A COLLEGE OR UNIVERSITY IN ILLINOIS.2. STUDENT MUST BE IN GOOD ACADEMIC STANDING WITH A 2.5 OR ABOVE GPA.3. FULLY COMPLETED APPLICATION.4. THE FOLLOWING DOCUMENTATION:A)A CURRENT RESUMEB)A LETTER OF SUPPORT FROM PROFESSOR OR OTHER SCHOOL OFFICIAL.PROFESSIONAL APPLICATIONS:1)FULLY COMPLETED APPLICATION.2)THE FOLLOWING DOCUMENTATION:A)A CURRENT RESUMEB)A LETTER OF SUPPORT FROM IMMEDIATE SUPERVISOR AND/OR AGENCY DIRECTOR. IF NOT APPLICABLE MAY SUBMIT A LETTER FROM A COLLEAGUE OR MENTOR.3)ANY SPECIAL CONSIDERATION FOR SPECIALTY APPLICATIONSA)ROD AIKEN - ATTENDING PDS ONLYB)WILSON FAMILY - MEMBER OF SSPRPAAWARDING OF SCHOLARSHIPS:THE FOLLOWING PROCESSES FOR EACH TYPE OF SCHOLARSHIP ARE LISTED BELOW AS FOLLOWS:1)THE IPRF SCHOLARSHIP REVIEW COMMITTEE WILL REVIEW ALL COMPLETED APPLICATIONS WITH ALL REQUIRED SUPPORTING DOCUMENTATION.2)PROFESSIONAL SCHOLARSHIP AWARD: UPON COMPLETION OF THE REVIEW BY THE MEMBERS OF THE SCHOLARSHIP COMMITTEE, APPLICANTS WHO SCORE 75% OR HIGHER FROM A REVIEW TEAM MEMBER WILL BE DESIGNATED AS "APPROVE". APPLICANTS NEED 3 APPROVALS TO BE AWARDED THE REQUESTED AMOUNT AND BECOME A SCHOLARSHIP RECIPIENT.3)STUDENT SCHOLARSHIP AWARD: UPON COMPLETION OF THE REVIEW BY THEUNIVERSITY LIAISON OF THE SCHOLARSHIP COMMITTEE, ALL APPLICANTS THAT MEET ALL THE REQUIREMENTS OF THE SCHOLARSHIP WILL BE AWARDED THE DESIGNATED AMOUNT AND BECOME A SCHOLARSHIP RECIPIENT.4)AN AWARD LETTER IS SENT TO THE RECIPIENT AND THEIR SUPERVISOR (IF APPLICABLE).5)THE SCHOLARSHIP AWARDS MAY BE ANNOUNCED OR RECOGNIZED AT THE IPRA ANNUAL BUSINESS MEETING HELD DURING THE SOARING TO NEW HEIGHTS ANNUAL CONFERENCE.6)RECIPIENTS ARE AWARDED THE SCHOLARSHIP REIMBURSEMENT POST ATTENDANCE,ONCE CONFIRMATION OF ALL POST AWARD REQUIREMENTS ARE COMPLETED.POST ATTENDANCE REQUIREMENTS:EACH RECIPIENT MUST COMPLETE THE FOLLOW
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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