Civic Intelligence

Parks & People Foundation Inc

EIN 52-1349346 • 501(c)3 • Baltimore, MD

View Organization Page

Profile

The Parks & People Foundation is dedicated to supporting a wide range of recreational and educational oppurtunities; creating and sustaining beautiful and lively parks; and promoting a healthy natural environment for Baltimore.

Refreshing map…

2100 Liberty Heights AvenueBaltimore, MD 21217

www.parksandpeople.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.12x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.35x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

20th percentile

-8.0%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$120,961

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

28th percentile

-1.2%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-18%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$17,261,411

Down $203,313 (-1.2%) from 2023

Liabilities

Up

$2,154,431

Up $177,998 (+9.0%) from 2023

Net Assets

Down

$15,106,980

Down $381,311 (-2.5%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin20th percentile

Revenue

Down

$6,195,690

Down $1,330,439 (-18%) from 2023

Expenses

Up

$6,692,836

Up $582,733 (+9.5%) from 2023

Net Income

Down

-$497,146

Down $1,913,172 (-135%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$30M$20M$10M$0Assets 2011: $10,670,150Liabilities 2011: $988,835Net Assets 2011: $9,681,3152011Assets 2012: $12,312,363Liabilities 2012: $1,589,414Net Assets 2012: $10,722,9492012Assets 2013: $15,518,097Liabilities 2013: $2,075,423Net Assets 2013: $13,442,6742013Assets 2014: $20,185,856Liabilities 2014: $3,021,036Net Assets 2014: $17,164,8202014Assets 2015: $21,140,698Liabilities 2015: $3,620,800Net Assets 2015: $17,519,8982015Assets 2016: $20,959,678Liabilities 2016: $3,135,989Net Assets 2016: $17,823,6892016Assets 2017: $20,959,413Liabilities 2017: $2,119,582Net Assets 2017: $18,839,8312017Assets 2018: $20,498,962Liabilities 2018: $7,992,129Net Assets 2018: $12,506,8332018Assets 2019: $14,695,738Liabilities 2019: $737,232Net Assets 2019: $13,958,5062019Assets 2020: $15,484,458Liabilities 2020: $836,863Net Assets 2020: $14,647,5952020Assets 2021: $15,926,622Liabilities 2021: $1,160,635Net Assets 2021: $14,765,9872021Assets 2022: $13,824,039Liabilities 2022: $709,227Net Assets 2022: $13,114,8122022Assets 2023: $17,464,724Liabilities 2023: $1,976,433Net Assets 2023: $15,488,2912023Assets 2024: $17,261,411Liabilities 2024: $2,154,431Net Assets 2024: $15,106,9802024

Highlighted filing

2024

Assets$17,261,411
Liabilities$2,154,431
Net Assets$15,106,980
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,501,5732011Expenses 2012: $4,771,0412012Revenue 2013: $8,552,344Expenses 2013: $6,494,136Net Income 2013: $2,058,2082013Revenue 2014: $10,330,644Expenses 2014: $5,827,184Net Income 2014: $4,503,4602014Revenue 2015: $7,878,776Expenses 2015: $6,285,781Net Income 2015: $1,592,9952015Revenue 2016: $7,671,319Expenses 2016: $7,745,164Net Income 2016: -$73,8452016Revenue 2017: $5,642,886Expenses 2017: $5,484,248Net Income 2017: $158,6382017Revenue 2018: $4,699,521Expenses 2018: $4,318,097Net Income 2018: $381,4242018Revenue 2019: $4,444,889Expenses 2019: $4,277,865Net Income 2019: $167,0242019Revenue 2020: $3,287,882Expenses 2020: $2,787,958Net Income 2020: $499,9242020Revenue 2021: $3,114,078Expenses 2021: $3,194,289Net Income 2021: -$80,2112021Revenue 2022: $2,515,172Expenses 2022: $3,201,725Net Income 2022: -$686,5532022Revenue 2023: $7,526,129Expenses 2023: $6,110,103Net Income 2023: $1,416,0262023Revenue 2024: $6,195,690Expenses 2024: $6,692,836Net Income 2024: -$497,1462024

Highlighted filing

2024

Revenue$6,195,690
Expenses$6,692,836
Net Income-$497,146
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$17,261,411
Liabilities
$2,154,431
Net assets
$15,106,980
Revenue
$6,195,690
Expenses
$6,692,836
Net income
-$497,146
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$2.15$15.1$6.20$6.69$0.50
2023Summary only. Only limited summary data is available for this year.$17.5$1.98$15.5$7.53$6.11$1.42
2022Summary only. Only limited summary data is available for this year.$13.8$0.71$13.1$2.52$3.20$0.69
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.9$1.16$14.8$3.11$3.19$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.5$0.84$14.6$3.29$2.79$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$0.74$14.0$4.44$4.28$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.5$7.99$12.5$4.70$4.32$0.38
2017Summary only. Only limited summary data is available for this year.$21.0$2.12$18.8$5.64$5.48$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.0$3.14$17.8$7.67$7.75$0.07
2015Detailed filing. Detailed filing data is available for this year.$21.1$3.62$17.5$7.88$6.29$1.59
2014Detailed filing. Detailed filing data is available for this year.$20.2$3.02$17.2$10.3$5.83$4.50
2013Detailed filing. Detailed filing data is available for this year.$15.5$2.08$13.4$8.55$6.49$2.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$1.59$10.7$4.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.99$9.68$3.50
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 3, 2023
Return Version
2021v4.1
Gross Receipts
$4,438,032
Mission and Program Overview

Mission

The mission of parks & people is to unite baltimore through parks. The foundation is dedicated to achieving its mission through 4 main program areas - super kids camp, middle school sports, branches high school internship and park projects.

To unite Baltimore through Parks

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,024,581$9,761,474▼ $263,107
Investments in Publicly Traded Securities$3,887,055$4,139,002▲ $251,947
Cash and Non-Interest-Bearing Accounts$233,622$1,208,504▲ $974,882
Pledges and Grants Receivable$1,241,658$693,247▼ $548,411
Accounts Receivable$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$15,484,458$15,926,622▲ $442,164
Other Assets Total$97,542$124,395▲ $26,853
Liabilities
Accounts Payable and Accrued Expenses$311,639$463,477▲ $151,838
Deferred Revenue$75,896$305,000▲ $229,104
Mortgage Notes Payable Secured by Investment Property$351,786$283,024▼ $68,762
Other Liabilities$97,542$109,134▲ $11,592
Total Liabilities$836,863$1,160,635▲ $323,772
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,348,285$12,322,157▼ $26,128
Net Assets With Donor Restrictions$2,299,310$2,443,830▲ $144,520
Total Net Assets Fund Balance$14,647,595$14,765,987▲ $118,392
Total Liabilities and Net Assets / Fund Balance$15,484,458$15,926,622▲ $442,164

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,686,602$1,132,120$8,818,722
Other Land Buildings$2,045,952$295,349$2,341,301
Equipment$28,920$268,881$297,801
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$2,018,469$25,933▲ $264,148$78,000$2,230,550
2020$1,677,182$88,358▲ $302,929$50,000$2,018,469
2019$445,195-▲ $1,321,014$62,000$1,677,182
2018$7,349,359-▲ $182,952$6,627,685$445,195
2017$6,085,776$193,667▲ $1,333,349$50,822$7,349,359
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Franklin LancePresident/CEO/directorFT$120,961$120,961

Board Members and Trustees

NameTitle
John C WoloszynChair
Aaron MooreVice Chair and Secretary
Bonnie JohansenDirector
Brigid PetersonDirector
Cara Garcia-bouDirector
Chickie GraysonDirector
Christopher FedakDirector
Daniel Mullins PhdDirector
David RobinsonDirector
Dawn KirstaetterDirector
Franklyn BakerDirector
Heather PlittDirector
Jeffrey a DavisDirector
Laura PerryDirector
Marc BroadyDirector
Mary Washington PhdDirector
Matthew D GallagherDirector
Matthew KostmayerDirector
Richard GamperDirector
Ryan PalmerDirector
Sheri Parks PhdDirector
Talib HorneDirector
Tammira Lucas PhdDirector
Tenyo Pearl EddDirector
Steve KuhrTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
-Construction101 W DICKMAN STREET SUITE 1000, Baltimore, MD 21230$237,500
D&a Dunlevy LandscapersConstructionPO BOX 70, Barnesville, MD 20838$174,358
Revenue and Support

Revenue Composition

Contributions and Grants
$2,871,822
Program Service Revenue
$571
Investment Income
$230,228
Other Revenue
$11,457
All Other Contributions
$1,563,015
Change in Net Assets
$-80,211

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,085,152
Revenue Not Reported on Financial Statements
$28,926
Revenue Not Reported on Form 990
$198,605
Total Revenue per Audited Statements
$3,283,757
Total Revenue per Form 990
$3,114,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,737,169
Salaries, Compensation, and Employee Benefits$1,457,120
Total Fundraising Expense$375,994
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$720,504$194,317$176,851$1,091,672
Fees for Services Other$962,300$108$19,984$982,392
Depreciation Depletion$223,642$13,155$26,311$263,108
Other Employee Benefits$53,018$60,971$18,557$132,546
Comp Disqual Persons$0$120,961$0$120,961
Payroll Taxes$55,118$43,294$13,529$111,941
Office Expenses$89,056$1,496$7,562$98,114
Occupancy$27,502$22,518$3,147$53,167
Advertising$1,893$0$40,784$42,677
Fees for Services Accounting$27,769$11,201$3,610$42,580
Insurance$23,217$2,997$2,969$29,183
Fees for Service Investment Mgmnt Fees$0$28,926$0$28,926
Other Expenses$16,892$72$0$16,964
Fees for Services Management$8,505$3,430$1,107$13,042
Interest$0$8,137$0$8,137
All Other Expenses$4,730$0$0$4,730
Conferences and Meetings$227$4$2,780$3,011
Fees for Services Legal$1,363$550$177$2,090
Travel$1,250$25$0$1,275
Total Functional Expenses$2,293,403$524,892$375,994$3,194,289

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,194,289
Expenses per Audited Statements$3,165,363
Total Expenses per Audited Statements$3,165,363
Expenses Not Reported on Financial Statements$28,926
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$109,134
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Parks and People Inc
EIN
52-1349346
Phone
4104485663
Address
2100 LIBERTY HEIGHTS AVENUE, BALTIMORE, MD 21217

Signing Officer

Name
Frank Lance
Title
President & CEO
Phone
4104485663
Signed
2023-11-03
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Md
Voting Board Members
25
Independent Board Members
25
Employees
78
Volunteers
259

Preparer

Firm
Audrey Curtis-Askew CPA
Address
620 Otter Creek Road, Edgewood, MD 21040
Preparer
AA Askew Company
Phone
4439229238
Supplemental Narrative

Additional Explanations

Pt III, Line 3

“Parks and people continued to experience significant change in program delivery and operations as a result of covid-19. The summer program and branches operated virtually. The sports program did not operate during the year. The change in delivery of services resulted in significant drops in participants and program development efforts during this period.”

Pt VI, Line 11B

“Form 990 is emailed to the full board for approval prior to filing. The finance committee completes a final review and approval process prior to filing submission.”

Pt VI, Line 12C

“Each year, board members, employees, and full time volunteers must sign a written confirmation indicating they have read, understood, and comply with the conflict of interest policy. When an issue arises, it is presented to the board or a committee for resolution.”

Pt VI, Line 15B

“The organization obtains salary data from local regional and national non profits to determine salaries for all employees. The finance committee is responsible for making the final decision on compensation.”

Pt VI, Line 19

“Parks and people's governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Pt XII, Line 2C

“This process has not changed from the prior year. The organization had a committe that assumes responsibility for oversight of the audit.”

Pt VI, Line 15A

“The organization obtains salary data from loal regional and national non profits to determine salaries for all employees. The finance committee is responsible for making the final decision on compensation.”

Form 990, Part III, Line 4D

“The organization offers a middle school sports program 338272. 0. 0.”

Form 990, Part IX, Line 11G

“Program service expenses 982392. 962300. 108. 19984.”

Raw XML AppendixShowing 400 of 729 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/AccountsPayableAccrExpnssGrp/EOYAmt0463477
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To unite Baltimore through Parks
IRS990/AdvertisingGrp/FundraisingAmt040784
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt01893
IRS990/AdvertisingGrp/TotalAmt042677
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IRS990/BooksInCareOfDetail/PhoneNum04104485663
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02100 Liberty Heights Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Baltimore
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IRS990/CompDisqualPersonsGrp/TotalAmt0120961
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IRS990/ContractorCompensationGrp/CompensationAmt0174358
IRS990/ContractorCompensationGrp/CompensationAmt1237500
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BARNESVILLE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MD
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IRS990/ContractorCompensationGrp/ContractorName/PersonNm0SOUTH BALTIMORE GATEWAY PARTNERSHIP
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IRS990/Desc0THE ORGANIZATION HELPS COMMUNITIES TO IMPROVE THE PHYSICAL, SOCIAL, AND ENVIRONMENTAL QUALITY OF THEIR NEIGHBORHOODS THROUGH THE IMPROVEMENT OF AND PROVIDING ACCESS TO GREEN SPACES.
IRS990/DescribedInSection501c3Ind0true
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IRS990/ElectionOfBoardMembersInd0false
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IRS990/ForeignFinancialAccountInd0false
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