Civic Intelligence

The Hamilton Parks Conservancy

990 • Fiscal year 2023 • EIN 47-2630181

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 31, 2024

Organization ProfileWWW.HAMILTONPARKS.NET
106 N Second StreetHamilton, OH 45011

(513) 785-7055

Siviq Scores

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

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

13th percentile

-9.7%

Faster asset growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

4.9%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$2,417,290

Down $259,901 (-9.7%) from 2022

Net Assets

Down

$2,080,644

Down $136,189 (-6.1%) from 2022

Liabilities

Down

$336,646

Down $123,712 (-27%) from 2022

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin32nd percentile

Revenue

Up

$3,661,366

Up $169,720 (+4.9%) from 2022

Expenses

Down

$3,797,555

Down $117,747 (-3.0%) from 2022

Net Income

Up

-$136,189

Up $287,467 (+68%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$3.0M$2.0M$1.0M$0Assets 2015: $233,065Liabilities 2015: $77,397Net Assets 2015: $155,6682015Assets 2016: $600,424Liabilities 2016: $1,962Net Assets 2016: $598,4622016Assets 2017: $602,161Liabilities 2017: $21,123Net Assets 2017: $581,0382017Assets 2018: $2,782,625Liabilities 2018: $61,663Net Assets 2018: $2,720,9622018Assets 2019: $757,593Liabilities 2019: $68,134Net Assets 2019: $689,4592019Assets 2020: $2,388,012Liabilities 2020: $300,705Net Assets 2020: $2,087,3072020Assets 2021: $2,890,560Liabilities 2021: $250,071Net Assets 2021: $2,640,4892021Assets 2022: $2,677,191Liabilities 2022: $460,358Net Assets 2022: $2,216,8332022Assets 2023: $2,417,290Liabilities 2023: $336,646Net Assets 2023: $2,080,6442023Assets 2024: $2,310,696Liabilities 2024: $240,209Net Assets 2024: $2,070,4872024

Highlighted filing

2023

Assets$2,417,290
Liabilities$336,646
Net Assets$2,080,644
Open 2023 Filing

Operations Trend

Revenue Growth47th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $1,972,155Expenses 2015: $1,816,487Net Income 2015: $155,6682015Revenue 2016: $2,538,654Expenses 2016: $2,095,860Net Income 2016: $442,7942016Revenue 2017: $2,126,471Expenses 2017: $2,095,346Net Income 2017: $31,1252017Revenue 2018: $2,135,005Expenses 2018: $1,576,388Net Income 2018: $558,6172018Revenue 2019: $1,826,261Expenses 2019: $1,904,665Net Income 2019: -$78,4042019Revenue 2020: $4,217,023Expenses 2020: $2,819,175Net Income 2020: $1,397,8482020Revenue 2021: $3,817,000Expenses 2021: $3,263,818Net Income 2021: $553,1822021Revenue 2022: $3,491,646Expenses 2022: $3,915,302Net Income 2022: -$423,6562022Revenue 2023: $3,661,366Expenses 2023: $3,797,555Net Income 2023: -$136,1892023Revenue 2024: $4,403,615Expenses 2024: $4,413,772Net Income 2024: -$10,1572024

Highlighted filing

2023

Revenue$3,661,366
Expenses$3,797,555
Net Income-$136,189
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 31, 2024
Return Version
2023v5.0
Gross Receipts
$4,041,195
Mission and Program Overview

Mission

To improve the quality of life for the citizens of hamilton by restoring the park system to excellence in partnerships with government and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,319,650$1,078,514▼ $241,136
Savings and Temporary Cash Investments-$1,037,695-
Accounts Receivable$255,091$185,210▼ $69,881
Cash and Non-Interest-Bearing Accounts$1,066,059$59,315▼ $1,006,744
Prepaid Expenses and Deferred Charges$36,391$56,556▲ $20,165
Total Assets$2,677,191$2,417,290▼ $259,901
Liabilities
Other Liabilities$142,268$193,117▲ $50,849
Accounts Payable and Accrued Expenses$112,735$111,199▼ $1,536
Deferred Revenue$205,355$32,330▼ $173,025
Total Liabilities$460,358$336,646▼ $123,712
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,071,648$2,026,261▼ $45,387
Net Assets With Donor Restrictions$145,185$54,383▼ $90,802
Total Net Assets Fund Balance$2,216,833$2,080,644▼ $136,189
Total Liabilities and Net Assets / Fund Balance$2,677,191$2,417,290▼ $259,901

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,078,514$1,389,755$2,468,269
Other Land Buildings-$91,249$91,249
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
James K FittonChairperson
Courtney SandersVice Chairpe
Carla FiehrerTrustee
Kathleen KlinkTrustee
Kenneth L WehrTrustee
Carrie MancusoSecretary
David JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,763,573
Program Service Revenue
$1,693,498
Investment Income
$21,938
Other Revenue
$182,357
All Other Contributions
$109,205
Change in Net Assets
$-136,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,661,366
Revenue Not Reported on Form 990
$389,109
Total Revenue per Audited Statements
$4,050,475
Total Revenue per Form 990
$3,661,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,086,765
Salaries, Compensation, and Employee Benefits$1,710,790
Total Fundraising Expense$401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,461,900$123,532-$1,585,432
Depreciation Depletion$360,330--$360,330
Payroll Taxes$116,030$9,328-$125,358
Insurance$110,196$8,227-$118,423
Office Expenses$45,607$2,839-$48,446
Fees for Services Other$17,298$25,993-$43,291
Other Expenses$9,668--$9,668
Interest$2,162--$2,162
All Other Expenses$1,133-$401$1,534
Total Functional Expenses$3,627,235$169,919$401$3,797,555

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,186,664
Expenses per Audited Statements$3,797,555
Total Expenses per Form 990$3,797,555
Expenses Not Reported on Form 990$389,109
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to City of Hamilton$175,000
Current Portion of Finance Lease Ob$11,517
Damage Deposits Liability$6,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

“A copy of form 990 is distributed to board members prior to filing.”

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

“Board members are reminded that they must abstain from voting if there is a conflict of interest.”

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

“Executive director's salary is updated on a year to year basis based on discretion and performance evaluation of the board of trustees.”

Form 990, Page 6, Part VI, Line 19

“Records are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Hamilton Parks Conservancy
EIN
47-2630181
Phone
5137857055
Address
106 N SECOND STREET, HAMILTON, OH 45011

Signing Officer

Name
Adam Cornette
Title
Executive Director
Phone
5137857055
Signed
2024-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James K Fitton
Formed
2015
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
97

Preparer

Firm
Kirsch CPA Group LLC
Address
2 S THIRD STREET SUITE 400, HAMILTON, OH 45011
Preparer
Jill Frieden
Phone
5138586040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Direct expenses from rental income 229,941 direct expenses from concession income 149,888 direct expenses for rental income -229,941 direct expenses for concession income -149,888”

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would fail to be sustained upon examination by the internal revenue service. As discussed above, the organization is exempt from federal income taxes and management believes the organization has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended december 31, 2023 and 2022. The organization believes their estimates are appropriate based on current facts and circumstances. The organization's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses.”

Schedule D, Page 4, Part XI, Line 2D

“Direct expenses from rental income 229,941 direct expenses from concession income 149,888”

Schedule D, Page 4, Part XII, Line 2D

“Direct expenses for rental income 229,941 direct expenses for concession income 149,888”

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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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IRS990ScheduleD/DonatedServicesUseFcltsAmt09280
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CITY OF HAMILTON
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DAMAGE DEPOSITS LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD FAIL TO BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. AS DISCUSSED ABOVE, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AND MANAGEMENT BELIEVES THE ORGANIZATION HAS NOT ENGAGED IN ANY ACTIVITIES THAT WOULD DISQUALIFY IT FROM TAX-EXEMPT STATUS OR INCUR A TAX OBLIGATION FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATION'S POLICY WITH REGARD TO INTEREST AND PENALTY, IF INCURRED, IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES FROM RENTAL INCOME 229,941 DIRECT EXPENSES FROM CONCESSION INCOME 149,888
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EXPENSES FOR RENTAL INCOME 229,941 DIRECT EXPENSES FOR CONCESSION INCOME 149,888
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalLiabilityAmt0193117
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS DISTRIBUTED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REMINDED THAT THEY MUST ABSTAIN FROM VOTING IF THERE IS A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS UPDATED ON A YEAR TO YEAR BASIS BASED ON DISCRETION AND PERFORMANCE EVALUATION OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RECORDS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT EXPENSES FROM RENTAL INCOME 229,941 DIRECT EXPENSES FROM CONCESSION INCOME 149,888 DIRECT EXPENSES FOR RENTAL INCOME -229,941 DIRECT EXPENSES FOR CONCESSION INCOME -149,888
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/USAddress/CityNm0HAMILTON
IRS990/USAddress/StateAbbreviationCd0OH
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IRS990/WebsiteAddressTxt0WWW.HAMILTONPARKS.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM CORNETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05137857055
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE HAMILTON PARKS CONSERVANCY
ReturnHeader/Filer/BusinessNameControlTxt0HAMI
ReturnHeader/Filer/EIN0472630181
ReturnHeader/Filer/PhoneNum05137857055
ReturnHeader/Filer/USAddress/AddressLine1Txt0106 N SECOND STREET
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510442395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIRSCH CPA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 S THIRD STREET SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,417,290
Liabilities
$336,646
Net assets
$2,080,644
Revenue
$3,661,366
Expenses
$3,797,555
Net income
-$136,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.24$2.07$4.40$4.41$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.42$0.34$2.08$3.66$3.80$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.46$2.22$3.49$3.92$0.42
2021Detailed filing. Detailed filing data is available for this year.$2.89$0.25$2.64$3.82$3.26$0.55
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.30$2.09$4.22$2.82$1.40
2019Detailed filing. Detailed filing data is available for this year.$0.76$0.07$0.69$1.83$1.90$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.78$0.06$2.72$2.14$1.58$0.56
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.58$2.13$2.10$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$2.54$2.10$0.44
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.08$0.16$1.97$1.82$0.16