Civic Intelligence

Tennessee Recreation and Parks Association

EIN 58-1370543 • 501(c)6 • Franklin, TN

Profile

Tennessee recreation and parks exists primarily to provide the means of professional development for persons employed in the recreation and parks industry in tennessee.

PO Box 682921Franklin, TN 37068

www.trpa.net

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.09x

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

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.07x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$107,118

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

31st percentile

-15%

Faster asset growth than 31% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$344,833

Down $62,816 (-15%) from 2024

Liabilities

Down

$29,389

Down $20,221 (-41%) from 2024

Net Assets

Down

$315,444

Down $42,595 (-12%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin29th percentile

Revenue

Up

$448,988

Up $61,698 (+16%) from 2024

Expenses

Up

$504,938

Up $107,998 (+27%) from 2024

Net Income

Down

-$55,950

Down $46,300 (-480%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$600K$400K$200K$0Assets 2011: $147,954Liabilities 2011: $44,892Net Assets 2011: $103,0622011Assets 2012: $172,700Liabilities 2012: $42,345Net Assets 2012: $130,3552012Assets 2013: $176,812Liabilities 2013: $36,175Net Assets 2013: $140,6372013Assets 2014: $205,999Liabilities 2014: $38,112Net Assets 2014: $167,8872014Assets 2015: $240,026Liabilities 2015: $42,710Net Assets 2015: $197,3162015Assets 2016: $260,019Liabilities 2016: $45,385Net Assets 2016: $214,6342016Assets 2017: $279,100Liabilities 2017: $56,362Net Assets 2017: $222,7382017Assets 2018: $266,791Liabilities 2018: $31,534Net Assets 2018: $235,2572018Assets 2019: $288,534Liabilities 2019: $46,227Net Assets 2019: $242,3072019Assets 2020: $302,947Liabilities 2020: $38,180Net Assets 2020: $264,7672020Assets 2021: $327,973Liabilities 2021: $24,809Net Assets 2021: $303,1642021Assets 2022: $348,135Liabilities 2022: $51,900Net Assets 2022: $296,2352022Assets 2023: $420,765Liabilities 2023: $64,800Net Assets 2023: $355,9652023Assets 2024: $407,649Liabilities 2024: $49,610Net Assets 2024: $358,0392024Assets 2025: $344,833Liabilities 2025: $29,389Net Assets 2025: $315,4442025

Highlighted filing

2025

Assets$344,833
Liabilities$29,389
Net Assets$315,444
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $265,6952011Expenses 2012: $238,6642012Expenses 2013: $227,8682013Revenue 2014: $385,205Expenses 2014: $357,955Net Income 2014: $27,2502014Revenue 2015: $494,054Expenses 2015: $473,449Net Income 2015: $20,6052015Revenue 2016: $372,237Expenses 2016: $354,919Net Income 2016: $17,3182016Revenue 2017: $254,666Expenses 2017: $246,562Net Income 2017: $8,1042017Revenue 2018: $320,709Expenses 2018: $308,190Net Income 2018: $12,5192018Revenue 2019: $287,982Expenses 2019: $280,932Net Income 2019: $7,0502019Revenue 2020: $314,331Expenses 2020: $293,769Net Income 2020: $20,5622020Revenue 2021: $260,488Expenses 2021: $234,761Net Income 2021: $25,7272021Revenue 2022: $232,920Expenses 2022: $229,051Net Income 2022: $3,8692022Revenue 2023: $390,017Expenses 2023: $337,419Net Income 2023: $52,5982023Revenue 2024: $387,290Expenses 2024: $396,940Net Income 2024: -$9,6502024Revenue 2025: $448,988Expenses 2025: $504,938Net Income 2025: -$55,9502025

Highlighted filing

2025

Revenue$448,988
Expenses$504,938
Net Income-$55,950
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$344,833
Liabilities
$29,389
Net assets
$315,444
Revenue
$448,988
Expenses
$504,938
Net income
-$55,950
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$0.29$3.15$4.49$5.05$0.56
2024Summary only. Only limited summary data is available for this year.$4.08$0.50$3.58$3.87$3.97$0.10
2023Summary only. Only limited summary data is available for this year.$4.21$0.65$3.56$3.90$3.37$0.53
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.52$2.96$2.33$2.29$0.04
2021Summary only. Only limited summary data is available for this year.$3.28$0.25$3.03$2.60$2.35$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.38$2.65$3.14$2.94$0.21
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.46$2.42$2.88$2.81$0.07
2018Summary only. Only limited summary data is available for this year.$2.67$0.32$2.35$3.21$3.08$0.13
2017Summary only. Only limited summary data is available for this year.$2.79$0.56$2.23$2.55$2.47$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.60$0.45$2.15$3.72$3.55$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.43$1.97$4.94$4.73$0.21
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.38$1.68$3.85$3.58$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.36$1.41$2.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.42$1.30$2.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.45$1.03$2.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.2
Gross Receipts
$448,988
Mission and Program Overview

Mission

Tennessee recreation and parks exists primarily to provide the means of professional development for persons employed in the recreation and parks industry in tennessee.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$221,458$173,270▼ $48,188
Investments Other Securities$159,240$171,563▲ $12,323
Accounts Receivable$15,000--
Prepaid Expenses and Deferred Charges$10,064--
Land, Buildings, and Equipment, Net$1,887--
Total Assets$407,649$344,833▼ $62,816
Liabilities
Deferred Revenue$49,610$28,256▼ $21,354
Accounts Payable and Accrued Expenses-$1,133-
Total Liabilities$49,610$29,389▼ $20,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$358,039$315,444▼ $42,595
Total Net Assets Fund Balance$358,039$315,444▼ $42,595
Total Liabilities and Net Assets / Fund Balance$407,649$344,833▼ $62,816

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,659$5,659
Other Securities$171,563--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Candi RawlinsExecutive DirectorFT$87,048$20,070$107,118

Board Members and Trustees

NameTitle
Undrae JohnsonPast President
Aaron BrowningPresident
Tiffany MccollinsPresident Elect
Adrianna MooreVice President
April D NorrisDirector
Christi DavidDirector
Corey BrownDirector
Matthew SmileyDirector
Nikki CrutcherDirector
Randy CrawleyDirector
Robert SuttonDirector
Ryan RhodusDirector
Sarah JenningsDirector
Seth RodgersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$429,377
Investment Income
$4,123
Other Revenue
$15,488
Change in Net Assets
$-55,950

Audited Revenue Reconciliation

Revenue per Audited Statements
$448,988
Revenue Not Reported on Form 990
$83,355
Total Revenue per Audited Statements
$532,343
Total Revenue per Form 990
$448,988
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,863
Salaries, Compensation, and Employee Benefits$148,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$190,424$21,158-$211,582
Current Officers, Directors, Trustees, and Key Employees$78,343$8,705-$87,048
All Other Expenses$27,173$3,018-$30,191
Other Salaries and Wages$24,804$2,756-$27,560
Other Employee Benefits$15,803$1,756-$17,559
Fees for Services Accounting$10,963$1,218-$12,181
Other Expenses$8,966$996-$9,962
Payroll Taxes$7,825$869-$8,694
Pension Plan Contributions$6,493$721-$7,214
Fees for Services Other$4,458$496-$4,954
Depreciation Depletion$1,698$188-$1,886
Fees for Service Investment Mgmnt Fees$972$108-$1,080
Insurance$928$103-$1,031
Office Expenses$774$86-$860
Total Functional Expenses$454,858$50,080$0$504,938

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$574,938
Expenses per Audited Statements$504,938
Total Expenses per Form 990$504,938
Expenses Not Reported on Form 990$70,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$7,474
Total Nondeductible Lobbying and Political Cost$7,474
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization has four classes of members:1.) professional members - this group is composed of individuals who work in the parks and recreation industry.2.) agency members - this group is composed of organizations that provide public parks and recreation.3.) commercial members - this group is composed of vendors who provide supplies to parks and recreation.4.) citizens/student members - this group is composed of individuals who show an interest in the parks and recreation industry.”

Member election for additional members Part VI line 7A

“Only professional members are allowed to vote and hold elected offices.”

Governing body decisions Part VI line 7B

“Charter and bylaw changes must be approved by voting members.”

Form 990 governing body review Part VI line 11

“Form 990 is reviewed by the executive director and certain members of the board prior to filing.”

CEO executive director top management comp Part VI line 15A

“Tennessee recreation and parks association uses a human resources group to determine competitive salaries based on market averages. The pay rates are reviewed by the board every three to five years.”

Other officer or key employee compensation Part VI line 15B

“Tennessee recreation and parks association uses a human resources group to determine competitive salaries based on market averages. The pay rates are reviewed by the board every three to five years.”

Governing documents etc available to public Part VI line 19

“All governing documents, policies and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Tennessee Recreation and Parks Association
EIN
58-1370543
In Care Of
% CANDI RAWLINS
Phone
6157900041
Address
PO BOX 682921, FRANKLIN, TN 37068

Signing Officer

Name
Candi Rawlins
Title
Executive Director
Phone
6157900041
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candi Rawlins
Formed
1959
Legal Domicile
Tn
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
100

Preparer

Firm
Bellenfant Pllc
Address
2919 BERRY HILL DRIVE, NASHVILLE, TN 37204
Preparer
John Bellenfant CPA
Phone
6153708700
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The organization has evaluated its tax positions in accordance with the codification standard relating to accounting for uncertainty in income taxes. The organization believes that it has taken no uncertain tax positions.”

Raw XML AppendixShowing 400 of 469 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/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
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IRS990/MissionDesc0TENNESSEE RECREATION AND PARKS EXISTS PRIMARILY TO PROVIDE THE MEANS OF PROFESSIONAL DEVELOPMENT FOR PERSONS EMPLOYED IN THE RECREATION AND PARKS INDUSTRY IN TENNESSEE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS IN ACCORDANCE WITH THE CODIFICATION STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION BELIEVES THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS FOUR CLASSES OF MEMBERS:1.) PROFESSIONAL MEMBERS - THIS GROUP IS COMPOSED OF INDIVIDUALS WHO WORK IN THE PARKS AND RECREATION INDUSTRY.2.) AGENCY MEMBERS - THIS GROUP IS COMPOSED OF ORGANIZATIONS THAT PROVIDE PUBLIC PARKS AND RECREATION.3.) COMMERCIAL MEMBERS - THIS GROUP IS COMPOSED OF VENDORS WHO PROVIDE SUPPLIES TO PARKS AND RECREATION.4.) CITIZENS/STUDENT MEMBERS - THIS GROUP IS COMPOSED OF INDIVIDUALS WHO SHOW AN INTEREST IN THE PARKS AND RECREATION INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONLY PROFESSIONAL MEMBERS ARE ALLOWED TO VOTE AND HOLD ELECTED OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHARTER AND BYLAW CHANGES MUST BE APPROVED BY VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CERTAIN MEMBERS OF THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TENNESSEE RECREATION AND PARKS ASSOCIATION USES A HUMAN RESOURCES GROUP TO DETERMINE COMPETITIVE SALARIES BASED ON MARKET AVERAGES. THE PAY RATES ARE REVIEWED BY THE BOARD EVERY THREE TO FIVE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TENNESSEE RECREATION AND PARKS ASSOCIATION USES A HUMAN RESOURCES GROUP TO DETERMINE COMPETITIVE SALARIES BASED ON MARKET AVERAGES. THE PAY RATES ARE REVIEWED BY THE BOARD EVERY THREE TO FIVE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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