Civic Intelligence

Reading Recreation Commission

990 • Fiscal year 2020 • EIN 38-3860043

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

320 S 3rd StreetReading, PA 19602

(610) 655-6201

Siviq Scores

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

Liabilities / Assets

57th percentile

0.15x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$98,548

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

96th percentile

175%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

87th percentile

53%

Faster revenue growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$692,024

Up $440,025 (+175%) from 2019

Net Assets

Up

$590,802

Up $447,677 (+313%) from 2019

Liabilities

Down

$101,222

Down $7,652 (-7.0%) from 2019

Revenue

Up

$2,090,457

Up $723,372 (+53%) from 2019

Expenses

Up

$1,642,780

Up $111,709 (+7.3%) from 2019

Net Income

Up

$447,677

Up $611,663 (+373%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $268,378Liabilities 2012: $23,764Net Assets 2012: $244,6142012Assets 2013: $364,837Liabilities 2013: $45,580Net Assets 2013: $319,2572013Assets 2014: $483,832Liabilities 2014: $54,844Net Assets 2014: $428,9882014Assets 2015: $448,400Liabilities 2015: $59,471Net Assets 2015: $388,9292015Assets 2016: $331,228Liabilities 2016: $64,697Net Assets 2016: $266,5312016Assets 2017: $343,031Liabilities 2017: $62,752Net Assets 2017: $280,2792017Assets 2018: $428,584Liabilities 2018: $121,473Net Assets 2018: $307,1112018Assets 2019: $251,999Liabilities 2019: $108,874Net Assets 2019: $143,1252019Assets 2020: $692,024Liabilities 2020: $101,222Net Assets 2020: $590,8022020Assets 2021: $1,028,310Liabilities 2021: $112,559Net Assets 2021: $915,7512021Assets 2022: $1,355,188Liabilities 2022: $500,999Net Assets 2022: $854,1892022Assets 2023: $1,338,938Liabilities 2023: $367,143Net Assets 2023: $971,7952023Assets 2024: $1,347,437Liabilities 2024: $339,047Net Assets 2024: $1,008,3902024

Highlighted filing

2020

Assets$692,024
Liabilities$101,222
Net Assets$590,802

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $628,4702012Revenue 2013: $936,364Expenses 2013: $861,721Net Income 2013: $74,6432013Revenue 2014: $929,761Expenses 2014: $830,030Net Income 2014: $99,7312014Revenue 2015: $1,149,326Expenses 2015: $1,189,385Net Income 2015: -$40,0592015Revenue 2016: $1,167,186Expenses 2016: $1,289,584Net Income 2016: -$122,3982016Revenue 2017: $1,214,483Expenses 2017: $1,200,735Net Income 2017: $13,7482017Revenue 2018: $1,434,822Expenses 2018: $1,407,990Net Income 2018: $26,8322018Revenue 2019: $1,367,085Expenses 2019: $1,531,071Net Income 2019: -$163,9862019Revenue 2020: $2,090,457Expenses 2020: $1,642,780Net Income 2020: $447,6772020Revenue 2021: $1,418,175Expenses 2021: $1,093,226Net Income 2021: $324,9492021Revenue 2022: $1,215,207Expenses 2022: $1,276,769Net Income 2022: -$61,5622022Revenue 2023: $1,541,631Expenses 2023: $1,424,025Net Income 2023: $117,6062023Revenue 2024: $1,526,070Expenses 2024: $1,489,475Net Income 2024: $36,5952024

Highlighted filing

2020

Revenue$2,090,457
Expenses$1,642,780
Net Income$447,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$2,090,644
Mission and Program Overview

Mission

To provide quality recreation programs and facilities to the residents of the city of reading with an emphasis on youth programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$119,066$506,217▲ $387,151
Land, Buildings, and Equipment, Net$68,110$93,459▲ $25,349
Accounts Receivable$52,922$76,242▲ $23,320
Prepaid Expenses and Deferred Charges$11,901$16,106▲ $4,205
Total Assets$251,999$692,024▲ $440,025
Liabilities
Accounts Payable and Accrued Expenses$76,401$101,222▲ $24,821
Deferred Revenue$32,473$0▼ $32,473
Total Liabilities$108,874$101,222▼ $7,652
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$110,395$551,814▲ $441,419
Net Assets With Donor Restrictions$32,730$38,988▲ $6,258
Total Net Assets Fund Balance$143,125$590,802▲ $447,677
Total Liabilities and Net Assets / Fund Balance$251,999$692,024▲ $440,025

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,459$113,509$206,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daphne KlahrExecutive DirectorFT$90,288$8,260$98,548

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,345,822
Program Service Revenue
$709,211
Investment Income
$27
Other Revenue
$35,397
All Other Contributions
$518,818
Change in Net Assets
$447,677

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory2$334,860Donor Designated
Books and Publications-$16,260Donor Designated
Total Noncash Contributions2$351,120-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,090,644
Revenue Not Reported on Financial Statements
$-187
Revenue Not Reported on Form 990
$6,500
Other Revenue Adjustments
$-187
Total Revenue per Audited Statements
$2,097,144
Total Revenue per Form 990
$2,090,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$923,357
Salaries, Compensation, and Employee Benefits$719,423
Total Fundraising Expense$39,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$416,869$73,324$30,552$520,745
Current Officers, Directors, Trustees, and Key Employees$98,548--$98,548
Payroll Taxes$45,437$6,569$2,737$54,743
Other Employee Benefits$22,878$8,686$2,369$33,933
Fees for Services Other$1,414$20,198-$21,612
Depreciation Depletion$18,283$2,493-$20,776
Advertising$14,990--$14,990
Pension Plan Contributions$7,488$3,116$850$11,454
Fees for Services Accounting-$6,000-$6,000
Other Expenses$1,079$1,593$2,467$5,139
Fees for Services Legal-$676-$676
Office Expenses$180$180-$360
All Other Expenses$40--$40
Total Functional Expenses$1,478,915$124,700$39,165$1,642,780

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,649,467
Expenses per Audited Statements$1,642,780
Total Expenses per Form 990$1,642,780
Expenses Not Reported on Form 990$6,687
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,133
Fundraising Direct Expenses$187
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 7A

The board of directors consist of 11 persons whose appointment, class, term & removal are as follows: two class a directors are appointed by the reading school district, two class b directors are appointed by the reading school district upon the recommendation of the superintendent of the reading school district, one class c director is appointed by the superintendent, two class d directors are appointed by the council of the city of reading, two class e directors are appointed by city council upon the recommendation of the mayor of the city of reading, one class f director is appointed by the mayor, one class g director is appointed by the agreement of city council and the mayor. As of the end of the current year, there were three vacancies on the board.

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

Before the form 990 is filed, it is reviewed by the president, vice president for finance, and the treasurer of the board for appropriateness and correctness.

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

Reading recreation commission uses a purchasing policy to ensure fairness in selecting vendors and purchasing.

Form 990, Part VI, Section B, Line 15

Per the bylaws, the board shall determine the compensation of officers, if any.

Form 990, Part VI, Section C, Line 18

The organization's forms 1023 and 990 are available upon request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Reading Recreation Commission
EIN
38-3860043
Phone
6106556201
Address
320 S 3RD STREET, READING, PA 19602

Signing Officer

Name
Daphne E Klahr
Title
Ma, Cprp, Executive Director
Phone
6106556201
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daphne E Klahr
Formed
2012
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
68
Volunteers
25

Preparer

Firm
Rkl Llp
Address
1330 BROADCASTING ROAD, WYOMISSING, PA 19610-6008
Preparer
Ruthann J Woll CPA
Phone
6103761595
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Due to covid-19, most of our programs were suspended and severely limited with the exception of our food service program which, in 2020, served 240,000 meals and snacks to at-risk youth.

FORM 990, PART XII, LINE 2C:

The board of directors approves the accounting firm to handle the audit upon recommendation of the executive director.

Financial Statement Notes

PART X, LINE 2:

As a not-for-profit organization, the commission is generally exempt from federal and state income taxes. The commission is subject to federal and state income taxes on unrelated business income. The commission recognizes penalties and interest accrued related to income tax liabilities in the provision (benefit) for income taxes in its statement of activities. For the years ended december 31, 2020 and 2019, there were no accruals for the payment of penalties and interest. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying statement of financial position, along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The commission files informational returns (irs form 990) in the u. S. Federal jurisdiction. The organization's returns are not subject to examination through the year ended december 31, 2017.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Special events expense in part viii -187.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events expense in part viii 187.

Raw XML AppendixShowing 400 of 542 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/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TELEPHONE & COMMUNICATI
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0190
IRS990/OtherExpensesGrp/FundraisingAmt12467
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0849
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11016
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21593
IRS990/OtherExpensesGrp/ProgramServicesAmt0826202
IRS990/OtherExpensesGrp/ProgramServicesAmt120364
IRS990/OtherExpensesGrp/ProgramServicesAmt25143
IRS990/OtherExpensesGrp/ProgramServicesAmt31079
IRS990/OtherExpensesGrp/TotalAmt0826202
IRS990/OtherExpensesGrp/TotalAmt121213
IRS990/OtherExpensesGrp/TotalAmt26349
IRS990/OtherExpensesGrp/TotalAmt35139
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt030552
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073324
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0416869
IRS990/OtherSalariesAndWagesGrp/TotalAmt0520745
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02737
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06569
IRS990/PayrollTaxesGrp/ProgramServicesAmt045437
IRS990/PayrollTaxesGrp/TotalAmt054743
IRS990/PensionPlanContributionsGrp/FundraisingAmt0850
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03116
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07488
IRS990/PensionPlanContributionsGrp/TotalAmt011454
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011901
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016106
IRS990/PrincipalOfficerNm0DAPHNE E KLAHR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0FOOD SERVICE PROGRAM R
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2TENNIS REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3POOL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4AFTER SCHOOL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0670074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117769
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215388
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0670074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41905
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED TENNIS PROGRAM INTO MULTIPLE CITY LOCATIONS AND SCHOOLS; HELD SPECIAL TENNIS EVENTS AND CLINICS. ALSO PROVIDED VOLLEYBALL, BASKETBALL, & OTHER PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt072440
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035887
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED THE FOOD SERVICE PROGRAM TO SERVING OVER 240,000 MEALS AND SNACKS TO AT-RISK YOUTH
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01352578
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0670074
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDED PAVILION, BUILDING AND EQUIPMENT RENTALS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt047337
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt023451
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0986287
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0303
IRS990/PYOtherExpensesAmt0489636
IRS990/PYOtherRevenueAmt0-148967
IRS990/PYProgramServiceRevenueAmt0529462
IRS990/PYRevenuesLessExpensesAmt0-163986
IRS990/PYSalariesCompEmpBnftPaidAmt01041435
IRS990/PYTotalExpensesAmt01531071
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01367085
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0447677
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0627104
IRS990/RentalIncomeOrLossGrp/RealAmt023451
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03250
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0119066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0506217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01145922
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0986287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01022006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0908863
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0714152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04777230
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023478
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt073184
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt060859
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt057435
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt058381
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0273337
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02833687
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93990
IRS990ScheduleA/PublicSupportPY170Pct00.92790
IRS990ScheduleA/PublicSupportTotal170Amt04747241
IRS990ScheduleA/SubstantialContributorsTotAmt029989
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01145922
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0986287
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01022006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0908863
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0714152
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04777230
IRS990ScheduleA/TotalSupportAmt05050567
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt06500
IRS990ScheduleD/DonatedServicesUseFcltsAmt06500
IRS990ScheduleD/EquipmentGrp/BookValueAmt093459
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113509
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206968
IRS990ScheduleD/ExpensesNotReportedAmt06687
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01642780
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0187
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-187
IRS990ScheduleD/RevenueNotReportedAmt06500
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-187
IRS990ScheduleD/RevenueSubtotalAmt02090644
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS A NOT-FOR-PROFIT ORGANIZATION, THE COMMISSION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COMMISSION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE COMMISSION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENT OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019, THERE WERE NO ACCRUALS FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE COMMISSION FILES INFORMATIONAL RETURNS (IRS FORM 990) IN THE U. S. FEDERAL JURISDICTION. THE ORGANIZATION'S RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSE IN PART VIII -187.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS EXPENSE IN PART VIII 187.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt093459
IRS990ScheduleD/TotalExpensesPerForm990Amt01642780
IRS990ScheduleD/TotalRevenuePerForm990Amt02090457
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02097144
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01649467
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0DONOR DESIGNATED
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt016260
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt02
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0DONOR DESIGNATED
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0334860
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUE TO COVID-19, MOST OF OUR PROGRAMS WERE SUSPENDED AND SEVERELY LIMITED WITH THE EXCEPTION OF OUR FOOD SERVICE PROGRAM WHICH, IN 2020, SERVED 240,000 MEALS AND SNACKS TO AT-RISK YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS CONSIST OF 11 PERSONS WHOSE APPOINTMENT, CLASS, TERM & REMOVAL ARE AS FOLLOWS: TWO CLASS A DIRECTORS ARE APPOINTED BY THE READING SCHOOL DISTRICT, TWO CLASS B DIRECTORS ARE APPOINTED BY THE READING SCHOOL DISTRICT UPON THE RECOMMENDATION OF THE SUPERINTENDENT OF THE READING SCHOOL DISTRICT, ONE CLASS C DIRECTOR IS APPOINTED BY THE SUPERINTENDENT, TWO CLASS D DIRECTORS ARE APPOINTED BY THE COUNCIL OF THE CITY OF READING, TWO CLASS E DIRECTORS ARE APPOINTED BY CITY COUNCIL UPON THE RECOMMENDATION OF THE MAYOR OF THE CITY OF READING, ONE CLASS F DIRECTOR IS APPOINTED BY THE MAYOR, ONE CLASS G DIRECTOR IS APPOINTED BY THE AGREEMENT OF CITY COUNCIL AND THE MAYOR. AS OF THE END OF THE CURRENT YEAR, THERE WERE THREE VACANCIES ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BEFORE THE FORM 990 IS FILED, IT IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT FOR FINANCE, AND THE TREASURER OF THE BOARD FOR APPROPRIATENESS AND CORRECTNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3READING RECREATION COMMISSION USES A PURCHASING POLICY TO ENSURE FAIRNESS IN SELECTING VENDORS AND PURCHASING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER THE BYLAWS, THE BOARD SHALL DETERMINE THE COMPENSATION OF OFFICERS, IF ANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FORMS 1023 AND 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF DIRECTORS APPROVES THE ACCOUNTING FIRM TO HANDLE THE AUDIT UPON RECOMMENDATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.34$1.01$1.53$1.49$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.37$0.97$1.54$1.42$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.50$0.85$1.22$1.28$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.11$0.92$1.42$1.09$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.10$0.59$2.09$1.64$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.11$0.14$1.37$1.53$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.12$0.31$1.43$1.41$0.03
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.34$0.06$0.28$1.21$1.20$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.06$0.27$1.17$1.29$0.12
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.45$0.06$0.39$1.15$1.19$0.04
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.05$0.43$0.93$0.83$0.10
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.36$0.05$0.32$0.94$0.86$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.02$0.24$0.63