Civic Intelligence

Columbia Parks & Recreation Foundation

EIN 57-1125304 • 501(c)3 • Columbia, SC

Profile

To promote and support parks and recreation activities in the Greater Columbia area and to act as a fiscal agent for others who wish to sponsor and support such programs and projects.

1111 Recreation DriveColumbia, SC 29203

www.columbiasc.net/parksandrecreation

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

87th percentile

51%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

88%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$186,502

Up $62,828 (+51%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

$186,502

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin73rd percentile

Revenue

Up

$344,445

Up $161,105 (+88%) from 2023

Expenses

Up

$281,617

Up $103,646 (+58%) from 2023

Net Income

Up

$62,828

Up $57,459 (+1070%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$300K$200K$100K$0Assets 2010: $136,649Net Assets 2010: $136,6492010Assets 2011: $157,782Net Assets 2011: $157,7822011Assets 2012: $171,918Liabilities 2012: $02012Assets 2013: $101,986Liabilities 2013: $02013Assets 2014: $95,790Net Assets 2014: $95,7902014Assets 2015: $43,778Net Assets 2015: $43,7782015Assets 2016: $41,745Net Assets 2016: $41,7452016Assets 2017: $210,551Liabilities 2017: $0Net Assets 2017: $210,5512017Assets 2018: $164,653Net Assets 2018: $164,6532018Assets 2019: $199,149Liabilities 2019: $02019Assets 2020: $150,500Net Assets 2020: $150,5002020Assets 2021: $130,995Liabilities 2021: $02021Assets 2022: $118,305Liabilities 2022: $02022Assets 2023: $123,674Liabilities 2023: $02023Assets 2024: $186,502Liabilities 2024: $0Net Assets 2024: $186,5022024

Highlighted filing

2024

Assets$186,502
Liabilities$0
Net Assets$186,502
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$400K$200K$0-$200KRevenue 2010: $50,456Expenses 2010: $40,098Net Income 2010: $10,3582010Revenue 2011: $136,724Expenses 2011: $101,144Net Income 2011: $35,5802011Revenue 2012: $140,159Expenses 2012: $126,023Net Income 2012: $14,1362012Revenue 2013: $69,040Expenses 2013: $138,972Net Income 2013: -$69,9322013Revenue 2014: $124,027Expenses 2014: $130,223Net Income 2014: -$6,1962014Revenue 2015: $74,770Expenses 2015: $126,782Net Income 2015: -$52,0122015Revenue 2016: $99,889Expenses 2016: $102,022Net Income 2016: -$2,1332016Revenue 2017: $294,177Expenses 2017: $125,371Net Income 2017: $168,8062017Revenue 2018: $113,380Expenses 2018: $159,278Net Income 2018: -$45,8982018Revenue 2019: $193,998Expenses 2019: $113,721Net Income 2019: $80,2772019Revenue 2020: $76,810Expenses 2020: $125,459Net Income 2020: -$48,6492020Revenue 2021: $97,610Expenses 2021: $117,115Net Income 2021: -$19,5052021Revenue 2022: $93,198Expenses 2022: $105,888Net Income 2022: -$12,6902022Revenue 2023: $183,340Expenses 2023: $177,971Net Income 2023: $5,3692023Revenue 2024: $344,445Expenses 2024: $281,617Net Income 2024: $62,8282024

Highlighted filing

2024

Revenue$344,445
Expenses$281,617
Net Income$62,828
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$186,502
Liabilities
$0
Net assets
$186,502
Revenue
$344,445
Expenses
$281,617
Net income
$62,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$3.44$2.82$0.63
2023Summary only. Only limited summary data is available for this year.$1.24$0.00$1.83$1.78$0.05
2022Summary only. Only limited summary data is available for this year.$1.18$0.00$0.93$1.06$0.13
2021Summary only. Only limited summary data is available for this year.$1.31$0.00$0.98$1.17$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$1.51$0.77$1.25$0.49
2019Summary only. Only limited summary data is available for this year.$1.99$0.00$1.94$1.14$0.80
2018Detailed filing. Detailed filing data is available for this year.$1.65$1.65$1.13$1.59$0.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.00$2.11$2.94$1.25$1.69
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.42$1.00$1.02$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.44$0.75$1.27$0.52
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.96$1.24$1.30$0.06
2013Summary only. Only limited summary data is available for this year.$1.02$0.00$0.69$1.39$0.70
2012Summary only. Only limited summary data is available for this year.$1.72$0.00$1.40$1.26$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$1.58$1.37$1.01$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$1.37$0.50$0.40$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.2
Gross Receipts
$344,445
Mission and Program Overview

Mission

To promote and support parks and recreation activities in the Greater Columbia area and to act as a fiscal agent for others who wish to sponsor and support such programs and projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,674$186,502▲ $62,828
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$123,674$186,502▲ $62,828
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$123,674$186,502▲ $62,828
Total Net Assets Fund Balance$123,674$186,502▲ $62,828
Total Liabilities and Net Assets / Fund Balance$123,674$186,502▲ $62,828
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
R Lee SnelgroveBoard Chair
Bill EllenDirector
Boyd BrownDirector
Carey RichDirector
Carl BlackstoneDirector
Col Michael DawsonDirector
Noah MooreDirector
Raychel GramlingDirector
Samantha ScottDirector
Scott BurgessDirector
Sue Corky Erwin HarperDirector
Wesley CrosbyDirector
Jeri SalmondSecretary
Will SchenkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,095
Program Service Revenue
$170,243
Investment Income
$0
Other Revenue
$107
All Other Contributions
$159,095
Change in Net Assets
$62,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,867
Grants and Similar Amounts Paid$2,750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$25,340$3,700-$29,040
Fees for Services Accounting-$5,748-$5,748
Grants to Domestic Individuals$2,750--$2,750
Insurance-$1,280-$1,280
Other Expenses$107$672-$779
Travel-$435-$435
Total Functional Expenses$265,630$15,987$0$281,617
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The return will be reviewed by the treasurer”

Form 990, Part VI, Section C, Line 19

“Governing Documents, Policies, and Financial Statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Columbia Parks & Recreation Foundation
EIN
57-1125304
Phone
8037402373
Address
1111 Recreation Drive, Columbia, SC 29203

Signing Officer

Name
Will Schenk
Title
Treasurer
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Lee Snelgrove
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
10
Employees
0

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Allison B Pena CPA
Phone
8037990555
Raw XML AppendixShowing 400 of 457 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/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0To promote and support parks and recreation activities in the Greater Columbia area and to act as a fiscal agent for others who wish to sponsor and support such programs and projects.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0123674
IRS990/NetAssetsOrFundBalancesEOYAmt0186502
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Events
IRS990/OtherExpensesGrp/Desc1Cultural Arts Project
IRS990/OtherExpensesGrp/Desc2Operations
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04152
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1672
IRS990/OtherExpensesGrp/ProgramServicesAmt0187433
IRS990/OtherExpensesGrp/ProgramServicesAmt150000
IRS990/OtherExpensesGrp/ProgramServicesAmt2107
IRS990/OtherExpensesGrp/TotalAmt0191585
IRS990/OtherExpensesGrp/TotalAmt150000
IRS990/OtherExpensesGrp/TotalAmt2779
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0107
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0107
IRS990/OtherRevenueTotalAmt0107
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0R Lee Snelgrove
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0170243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0170243
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0128599
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0176021
IRS990/PYOtherRevenueAmt0567
IRS990/PYProgramServiceRevenueAmt054174
IRS990/PYRevenuesLessExpensesAmt07319
IRS990/PYTotalExpensesAmt0176021
IRS990/PYTotalRevenueAmt0183340
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt062828
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0170243
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0174095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0128599
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt072945
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt077415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt052395
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0505449
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0258929
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0107
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0567
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03488
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03100
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07712
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98500
IRS990ScheduleA/PublicSupportPY170Pct00.97180
IRS990ScheduleA/PublicSupportTotal170Amt0505449
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0174095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0128599
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt072945
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt077415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt052395
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0505449
IRS990ScheduleA/TotalSupportAmt0513161
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return will be reviewed by the treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing Documents, Policies, and Financial Statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Midlands Junior Golf Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0834364492
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Youth Development
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01221 Main Street STE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbia
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0123674
IRS990/TotalAssetsEOYAmt0186502
IRS990/TotalAssetsGrp/BOYAmt0123674
IRS990/TotalAssetsGrp/EOYAmt0186502
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0174095
IRS990/TotalEmployeeCnt00

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