Civic Intelligence

Parks & People Foundation Inc

990 • Fiscal year 2016 • EIN 52-1349346

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 25, 2017

Organization Profilewww.parksandpeople.org

View Organization Page

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2100 Liberty Heights AvenueBaltimore, MD 21217

(410) 448-5663

Siviq Scores

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

Liabilities / Assets

41st percentile

0.15x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.41x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

33rd percentile

-1.0%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$213,355

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

36th percentile

-0.9%

Faster asset growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-2.6%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$20,959,678

Down $181,020 (-0.9%) from 2015

Net Assets

Up

$17,823,689

Up $303,791 (+1.7%) from 2015

Liabilities

Down

$3,135,989

Down $484,811 (-13%) from 2015

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin33rd percentile

Revenue

Down

$7,671,319

Down $207,457 (-2.6%) from 2015

Expenses

Up

$7,745,164

Up $1,459,383 (+23%) from 2015

Net Income

Down

-$73,845

Down $1,666,840 (-105%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$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

2016

Assets$20,959,678
Liabilities$3,135,989
Net Assets$17,823,689
Open 2016 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$7,671,319
Expenses$7,745,164
Net Income-$73,845
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 25, 2017
Return Version
2016v3.0
Gross Receipts
$10,233,011
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$10,865,762$10,897,166▲ $31,404
Investments in Publicly Traded Securities$6,915,474$7,338,296▲ $422,822
Pledges and Grants Receivable$2,213,428$2,164,927▼ $48,501
Savings and Temporary Cash Investments$610,000$264,227▼ $345,773
Accounts Receivable$0$133,265▲ $133,265
Cash and Non-Interest-Bearing Accounts$528,095$85,758▼ $442,337
Prepaid Expenses and Deferred Charges$7,939$58,052▲ $50,113
Total Assets$21,140,698$20,959,678▼ $181,020
Other Assets Total$0$17,987▲ $17,987
Liabilities
Accounts Payable and Accrued Expenses$954,479$1,298,140▲ $343,661
Mortgage Notes Payable Secured by Investment Property$1,250,000$1,250,000→ $0
Deferred Revenue$785,693$569,862▼ $215,831
Other Liabilities$630,628$17,987▼ $612,641
Total Liabilities$3,620,800$3,135,989▼ $484,811
Net Assets / Fund Balance
Unrestricted Net Assets$11,269,008$11,385,086▲ $116,078
Temporarily Rstr Net Assets$5,747,655$6,035,368▲ $287,713
Permanently Rstr Net Assets$503,235$403,235▼ $100,000
Total Net Assets Fund Balance$17,519,898$17,823,689▲ $303,791
Total Liabilities and Net Assets / Fund Balance$21,140,698$20,959,678▼ $181,020

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,373,101$243,335$8,616,436
Other Land Buildings$2,328,465$64,691$2,393,156
Equipment$195,600$116,669$312,269

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$6,231,713-▲ $371,489$16,418$6,438,603
2015$3,400,265$3,029,791▼ $68,511-$6,231,713
2014$3,516,632-▲ $13,651$36,692$3,400,265
2013$2,775,802-▲ $856,202$32,603$3,516,632
2012$2,567,010-▲ $347,319$55,813$2,775,082
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa SchroederPresidentFT$180,649$32,706$213,355

Board Members and Trustees

NameTitle
Anthony RodgersChair/Director
Laura PerryVice Chair/Director
Aaron MooreDirector
Anne LaFarge CulmanDirector
Beth FalconeDirector
Casey BrentDirector
Catherine PughDirector
Chickie GraysonDirector
Deborah CameronDirector
Franklin LanceDirector
Frederick Bealefeld IIIDirector
Hugh McCormickDirector
James E Wood JrDirector
James GarrettDirector
Jeffrey DavisDirector
John C WoloszynDirector
Leonard SachsDirector
Lynne DurbinDirector
Mary L WashingtonDirector
Matthew KostmayerDirector
Melanie KletzDirector
Rebecca WeaverDirector
Richard FrischDirector
Sophie DagenaisDirector
Stephanie Rawlings-BlakeDirector
Steve ZigerDirector
Deborah CallardSecretary/Director
Steve KuhrTreasurer/Director

Highest Paid Contractors

ContractorServicesLocationCompensation
1st Impression StormwaterConstruction1521 Commerce Avenue, Carlisle, PA 17015$661,118
JC Porter Construction LLCConstruction15 W Aylesbury Road Suite 400, Timonium, MD 21093$294,777
Reliable TransportationTransportation2310 Chesapeake Avenue, Baltimore, MD 21222$150,819
GNJ Real Estate LLCConstruction8550 Fales Lane, Severn, MD 21144$126,480
Revenue and Support

Revenue Composition

Contributions and Grants
$6,898,840
Program Service Revenue
$270,182
Investment Income
$185,881
Other Revenue
$316,416
All Other Contributions
$1,728,151
Change in Net Assets
$-73,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,410,197
Salaries, Compensation, and Employee Benefits$2,151,899
Total Fundraising Expense$438,937
Grants and Similar Amounts Paid$151,290
Professional Fundraising Fees$31,778

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,561,157$36,541$23,083$3,620,781
Other Salaries and Wages$1,071,036$240,772$231,115$1,542,923
Depreciation Depletion$153,855$70,136$28,960$252,951
Other Employee Benefits$129,919$91,074$28,035$249,028
Travel$213,130$734$308$214,172
Current Officers, Directors, Trustees, and Key Employees-$213,355-$213,355
Occupancy$117,088$49,020$17,373$183,481
Grants to Domestic Orgs$151,290--$151,290
Payroll Taxes$89,397$37,905$19,291$146,593
All Other Expenses$83,654$22,180$19,409$125,243
Other Expenses$46,109$17,644$7,746$71,499
Fees for Service Investment Mgmnt Fees-$64,258-$64,258
Fees for Services Accounting-$57,791-$57,791
Insurance$32,916$15,005$6,196$54,117
Interest$23,192$10,522$4,345$38,059
Conferences and Meetings$18,321$9,283$6,069$33,673
Fees for Services Professional Fundraising--$31,778$31,778
Advertising$225$4,180$13,072$17,477
Office Expenses$8,876$3,906$1,808$14,590
Fees for Services Legal-$10,265-$10,265
Total Functional Expenses$6,346,622$959,605$438,937$7,745,164
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Baltimore Chesapeake Bay Outward Bound School IncGywnn Oak, MD501(c)(3)Scholarships$99,525
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$95,256
Fundraising Gross Income$75,070
Professional Fundraising Fees$31,778

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Picnic in the Park$79,426$71,951$38,638$33,313
Greening Celebration$3,119$3,119$7,059$-3,940
Total Events$82,545$75,070$95,256$-20,186
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Liability$17,987
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is emailed to the entire board for approval prior to filing. The form 990 is reviewed and approved by the finance committee prior to filing.”

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

“each year, board members, employees, and full time volunteers must sign a written confirmation that 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.”

Form 990, Part VI, Section B, line 15

“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.”

Form 990, Part VI, Section C, line 19

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

Filing and Contact Details

Filer

Filer Name
Parks & People Foundation Inc
EIN
52-1349346
Phone
4104485663
Address
2100 Liberty Heights Avenue, Baltimore, MD 21217

Signing Officer

Name
Lisa Schroeder
Title
President
Phone
4104485663
Signed
2017-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Schroeder
Formed
1984
Legal Domicile
Md
Voting Board Members
28
Independent Board Members
27
Employees
139
Volunteers
119

Preparer

Firm
Sc&h Tax & Advisory Services LLC
Address
910 RIDGEBROOK ROAD, SPARKS, MD 21152
Preparer
Lori S Burghauser
Phone
4104031500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Professional Development: Program service expenses 3,646. Management and general expenses 862. Fundraising expenses 4,813. Total expenses 9,321. Payroll and Benefits: Program service expenses 35,859. Management and general expenses 14,674. Fundraising expenses 6,037. Total expenses 56,570. Contractual Services: Program service expenses 3,521,652. Management and general expenses 21,005. Fundraising expenses 12,233. Total expenses 3,554,890.”

Form 990, Part XI, line 9:

“Subsidiary Loss reported on separate Return -109,613. Adjustment to Prior Year Department of Transportation Escrow Liability 264,227.”

Form 990, Part XII, Line 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

Part V, Line 4:

“The temporary restricted endowment is comprised of donor restricted contributions held in investment accounts for the purpose of providing sustainable financial future to both youth and greening programs operated by the foundation. The Board designated endowment consists of contributions held in investment accounts for the purpose of providing financial assistance in the form of grants to Baltimore Chesapeake Bay Outward Bound School, Inc.”

Part X, Line 2:

“ASC 740, Income Taxes, prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return as well as guidance on de-recognition, classification, interest and penalties, and financial statement reporting disclosures. For these benefits to be recognized, a tax position must be more-likely-than not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The Foundation has not identified any unrecognized tax exposures. The Foundation recognizes interest and penalties accrued on any unrecognized tax exposures as a component of income tax expense. The Foundation does not have any amounts accrued relating to interest and penalties as of December 31, 2016.”

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IRS990/Desc0The foundation helps communities to improve the physical, social and environmental quality of their neighborhoods through greening activities and forming networks among communities to sustain natural resources by changing current practices and policies and restoring resources at local and regional levels. the foundation sponsors the outward bound center which is an outdoor learning and wilderness adventure program designed to develop leadership skills and inspire future city leaders.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Anthony Rodgers
IRS990/Form990PartVIISectionAGrp/PersonNm1Laura Perry
IRS990/Form990PartVIISectionAGrp/PersonNm2Steve Kuhr
IRS990/Form990PartVIISectionAGrp/PersonNm3Deborah Callard
IRS990/Form990PartVIISectionAGrp/PersonNm4Frederick Bealefeld III
IRS990/Form990PartVIISectionAGrp/PersonNm5Casey Brent
IRS990/Form990PartVIISectionAGrp/PersonNm6Deborah Cameron
IRS990/Form990PartVIISectionAGrp/PersonNm7Sophie Dagenais
IRS990/Form990PartVIISectionAGrp/PersonNm8Jeffrey Davis
IRS990/Form990PartVIISectionAGrp/PersonNm9Lynne Durbin
IRS990/Form990PartVIISectionAGrp/PersonNm10Beth Falcone
IRS990/Form990PartVIISectionAGrp/PersonNm11Richard Frisch
IRS990/Form990PartVIISectionAGrp/PersonNm12James Garrett
IRS990/Form990PartVIISectionAGrp/PersonNm13Chickie Grayson
IRS990/Form990PartVIISectionAGrp/PersonNm14Melanie Kletz
IRS990/Form990PartVIISectionAGrp/PersonNm15Matthew Kostmayer
IRS990/Form990PartVIISectionAGrp/PersonNm16Anne LaFarge Culman
IRS990/Form990PartVIISectionAGrp/PersonNm17Franklin Lance
IRS990/Form990PartVIISectionAGrp/PersonNm18Hugh McCormick
IRS990/Form990PartVIISectionAGrp/PersonNm19Aaron Moore
IRS990/Form990PartVIISectionAGrp/PersonNm20Catherine Pugh
IRS990/Form990PartVIISectionAGrp/PersonNm21Stephanie Rawlings-Blake
IRS990/Form990PartVIISectionAGrp/PersonNm22Leonard Sachs
IRS990/Form990PartVIISectionAGrp/PersonNm23Mary L Washington
IRS990/Form990PartVIISectionAGrp/PersonNm24Rebecca Weaver
IRS990/Form990PartVIISectionAGrp/PersonNm25John C Woloszyn
IRS990/Form990PartVIISectionAGrp/PersonNm26James E Wood Jr
IRS990/Form990PartVIISectionAGrp/PersonNm27Steve Ziger
IRS990/Form990PartVIISectionAGrp/PersonNm28Lisa Schroeder
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28President
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Parks & People Foundation is dedicated to supporting a wide range of recreational and educational opportunities; creating and sustaining beautiful and lively parks; and promoting a healthy natural environment for Baltimore.
IRS990/MoreThan5000KToIndividualsInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,959,678
Liabilities
$3,135,989
Net assets
$17,823,689
Revenue
$7,671,319
Expenses
$7,745,164
Net income
-$73,845
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
2016Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits