Civic Intelligence

Virginia Recreation & Park Society

EIN 54-1143230 • 501(c)6 • Mechanicsville, VA

Profile

To unite all professionals, students and other interested lay persons engaged in the field of recreation, parks and other leisure services in the commonwealth of virginia.

6372 Mechanicsville Tpke APT 109Mechanicsville, VA 23111

www.vrps.com

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.23x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.32x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

76th percentile

16%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.0%

Faster asset growth than 53% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$825,569

Up $39,339 (+5.0%) from 2023

Liabilities

Down

$189,561

Down $53,863 (-22%) from 2023

Net Assets

Up

$636,008

Up $93,202 (+17%) from 2023

Revenue

Up

$589,911

Up $90,152 (+18%) from 2023

Expenses

Up

$496,709

Up $101,937 (+26%) from 2023

Net Income

Down

$93,202

Down $11,785 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $637,351Liabilities 2010: $389,134Net Assets 2010: $248,2172010Assets 2011: $609,465Liabilities 2011: $401,741Net Assets 2011: $207,7242011Assets 2012: $535,718Liabilities 2012: $407,260Net Assets 2012: $128,4582012Assets 2013: $448,317Liabilities 2013: $289,935Net Assets 2013: $158,3822013Assets 2014: $451,225Liabilities 2014: $280,675Net Assets 2014: $170,5502014Assets 2015: $475,342Liabilities 2015: $294,697Net Assets 2015: $180,6452015Assets 2016: $453,379Liabilities 2016: $282,535Net Assets 2016: $170,8442016Assets 2017: $458,236Liabilities 2017: $291,543Net Assets 2017: $166,6932017Assets 2018: $496,143Liabilities 2018: $307,671Net Assets 2018: $188,4722018Assets 2019: $471,091Liabilities 2019: $290,053Net Assets 2019: $181,0382019Assets 2020: $366,860Liabilities 2020: $273,138Net Assets 2020: $93,7222020Assets 2021: $542,231Liabilities 2021: $231,031Net Assets 2021: $311,2002021Assets 2022: $646,613Liabilities 2022: $208,794Net Assets 2022: $437,8192022Assets 2023: $786,230Liabilities 2023: $243,424Net Assets 2023: $542,8062023Assets 2024: $825,569Liabilities 2024: $189,561Net Assets 2024: $636,0082024

Highlighted filing

2024

Assets$825,569
Liabilities$189,561
Net Assets$636,008

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $540,3992010Expenses 2011: $521,8132011Expenses 2012: $581,6112012Revenue 2013: $527,346Expenses 2013: $574,009Net Income 2013: -$46,6632013Revenue 2014: $589,678Expenses 2014: $577,510Net Income 2014: $12,1682014Revenue 2015: $545,212Expenses 2015: $535,118Net Income 2015: $10,0942015Revenue 2016: $571,915Expenses 2016: $581,716Net Income 2016: -$9,8012016Revenue 2017: $556,752Expenses 2017: $560,903Net Income 2017: -$4,1512017Revenue 2018: $612,019Expenses 2018: $581,392Net Income 2018: $30,6272018Revenue 2019: $595,310Expenses 2019: $616,766Net Income 2019: -$21,4562019Revenue 2020: $318,633Expenses 2020: $400,515Net Income 2020: -$81,8822020Revenue 2021: $501,078Expenses 2021: $283,600Net Income 2021: $217,4782021Revenue 2022: $522,392Expenses 2022: $395,773Net Income 2022: $126,6192022Revenue 2023: $499,759Expenses 2023: $394,772Net Income 2023: $104,9872023Revenue 2024: $589,911Expenses 2024: $496,709Net Income 2024: $93,2022024

Highlighted filing

2024

Revenue$589,911
Expenses$496,709
Net Income$93,202

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$1.90$6.36$5.90$4.97$0.93
2023Summary only. Only limited summary data is available for this year.$7.86$2.43$5.43$5.00$3.95$1.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.47$2.09$4.38$5.22$3.96$1.27
2021Summary only. Only limited summary data is available for this year.$5.42$2.31$3.11$5.01$2.84$2.17
2020Summary only. Only limited summary data is available for this year.$3.67$2.73$0.94$3.19$4.01$0.82
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$2.90$1.81$5.95$6.17$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.96$3.08$1.88$6.12$5.81$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$2.92$1.67$5.57$5.61$0.04
2016Summary only. Only limited summary data is available for this year.$4.53$2.83$1.71$5.72$5.82$0.10
2015Summary only. Only limited summary data is available for this year.$4.75$2.95$1.81$5.45$5.35$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.51$2.81$1.71$5.90$5.78$0.12
2013Summary only. Only limited summary data is available for this year.$4.48$2.90$1.58$5.27$5.74$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.36$4.07$1.28$5.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.09$4.02$2.08$5.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.37$3.89$2.48$5.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$625,245
Mission and Program Overview

Mission

To uniteall professionals, students and other interested lay persons engaged in the field of recreation, parks and other leisure services in the Commonwelath of Virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$348,725-
Cash and Non-Interest-Bearing Accounts$563,654$272,344▼ $291,310
Land, Buildings, and Equipment, Net$211,299$201,829▼ $9,470
Inventories for Sale or Use-$1,833-
Accounts Receivable$11,277$838▼ $10,439
Total Assets$786,230$825,569▲ $39,339
Liabilities
Other Liabilities$164,486$153,967▼ $10,519
Accounts Payable and Accrued Expenses$59,833$23,831▼ $36,002
Deferred Revenue$19,105$11,763▼ $7,342
Total Liabilities$243,424$189,561▼ $53,863
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$542,806$636,008▲ $93,202
Total Net Assets Fund Balance$542,806$636,008▲ $93,202
Total Liabilities and Net Assets / Fund Balance$786,230$825,569▲ $39,339

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$132,529$163,721$296,250
Land$69,300-$69,300
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tabitha MartinezPresident
Michael ClarkVice President
AJ McCageBoard Member
Justin BullockBoard Member
Kat FishBoard Member
Matt SpruillBoard Member
Bailey KastenExecutive director
Amanda WalkerLay Member
Steve TorpyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,780
Program Service Revenue
$440,321
Investment Income
$7,085
Other Revenue
$43,725
Change in Net Assets
$93,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$280,184
Salaries, Compensation, and Employee Benefits$216,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$179,412--$179,412
Comp Disqual Persons$48,250$48,250-$96,500
Other Salaries and Wages$35,926$35,926-$71,852
Other Employee Benefits$24,087$24,086-$48,173
Other Expenses$7,557$7,557-$15,114
Office Expenses$7,461$7,461-$14,922
Depreciation Depletion$4,735$4,735-$9,470
Insurance$3,941$3,941-$7,882
Travel$6,371--$6,371
Interest$3,066$3,066-$6,132
Fees for Services Management$2,683$2,682-$5,365
Total Functional Expenses$341,248$155,461$0$496,709
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$125,302
Federal income taxes$22,258
Deferred Vacation Pay$6,407
Deferred Compensation Agreement-
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
Filing and Contact Details

Filer

Filer Name
Virginia Recreation & Park Society
EIN
54-1143230
Phone
8047309447
Address
6372 Mechanicsville Tpke APT 109, Mechanicsville, VA 23111

Signing Officer

Name
Bailey Kasten
Title
Executive Director
Phone
8047309447
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bailey Kasten
Formed
1958
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
JB Elia & Associates LLC
Address
1219 Mall Drive, N Chesterfield, VA 23235
Preparer
Joseph B Elia CPA
Phone
8047944822
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 11

The review process begins with receiving a draft from the tax preparer. It is then reviewed by the Executive Director or equivalent. Any questions or issues are then addressed.

Form 990, Part IV, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Raw XML Appendix387 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/OtherRevenueTotalAmt038369
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035926
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt035926
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PrincipalOfficerNm0Bailey Kasten
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Sponsorships
IRS990/ProgramServiceRevenueGrp/Desc1Confrences Workshops
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065638
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1374683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065638
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IRS990/PYTotalExpensesAmt0394772
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IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0589911
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0132529
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0163721
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0296250
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt069300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt069300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2125302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Vacation Pay
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Compensation Agreement
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalLiabilityAmt0153967
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The review process begins with receiving a draft from the tax preparer. It is then reviewed by the Executive Director or equivalent. Any questions or issues are then addressed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IV, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0825569
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IRS990/TotalAssetsGrp/EOYAmt0825569
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0341248
IRS990/TotalFunctionalExpensesGrp/TotalAmt0496709
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0189561
IRS990/TotalLiabilitiesGrp/BOYAmt0243424
IRS990/TotalLiabilitiesGrp/EOYAmt0189561
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0636008
IRS990/TotalProgramServiceExpensesAmt0341248
IRS990/TotalProgramServiceRevenueAmt0440321
IRS990/TotalRevenueGrp/ExclusionAmt045454
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0440321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0589911
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0786230
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0825569
IRS990/TravelGrp/ProgramServicesAmt06371
IRS990/TravelGrp/TotalAmt06371
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06372 Mechanicsville Tpke Rm 109
IRS990/USAddress/CityNm0Mechanicsville
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023111
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.VRPS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bailey Kasten
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08047309447
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Virginia Recreation & Park Society
ReturnHeader/Filer/BusinessNameControlTxt0VIRG
ReturnHeader/Filer/EIN0541143230
ReturnHeader/Filer/PhoneNum08047309447
ReturnHeader/Filer/USAddress/AddressLine1Txt06372 Mechanicsville Tpke APT 109
ReturnHeader/Filer/USAddress/CityNm0Mechanicsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023111
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463648503
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JB Elia & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01219 Mall Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0N Chesterfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd023235
ReturnHeader/PreparerPersonGrp/PhoneNum08047944822
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph B Elia CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-29T10:50:09-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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