Civic Intelligence

The Conservancy for the Parthenon

EIN 58-1609026 • 501(c)3 • Nashville, TN

Profile

To preserve, enhance and share the parthenon and centennial park so that all future generations may benefit from these enriching cultural and educational landmarks.

PO Box 196340Nashville, TN 37219-6340

n/A

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.03x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

3rd percentile

-111%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$207,205

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-51%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$4,214,765

Down $3,448,913 (-45%) from 2022

Liabilities

Down

$145,540

Down $116,145 (-44%) from 2022

Net Assets

Down

$4,069,225

Down $3,332,768 (-45%) from 2022

Operations
Liabilities / Revenue41st percentileNet Margin3rd percentile

Revenue

Down

$3,790,466

Down $459,302 (-11%) from 2022

Expenses

Up

$8,000,145

Up $6,104,981 (+322%) from 2022

Net Income

Down

-$4,209,679

Down $6,564,283 (-279%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $396,383Liabilities 2010: $0Net Assets 2010: $396,3832010Assets 2011: $537,738Liabilities 2011: $45,628Net Assets 2011: $492,1102011Assets 2013: $1,120,803Liabilities 2013: $65,786Net Assets 2013: $1,055,0172013Assets 2015: $1,136,268Liabilities 2015: $56,887Net Assets 2015: $1,079,3812015Assets 2016: $6,490,524Liabilities 2016: $115,969Net Assets 2016: $6,374,5552016Assets 2017: $6,777,095Liabilities 2017: $42,695Net Assets 2017: $6,734,4002017Assets 2018: $6,500,010Liabilities 2018: $58,384Net Assets 2018: $6,441,6262018Assets 2020: $5,457,526Liabilities 2020: $183,053Net Assets 2020: $5,274,4732020Assets 2021: $5,267,235Liabilities 2021: $160,105Net Assets 2021: $5,107,1302021Assets 2022: $7,663,678Liabilities 2022: $261,685Net Assets 2022: $7,401,9932022Assets 2024: $4,214,765Liabilities 2024: $145,540Net Assets 2024: $4,069,2252024

Highlighted filing

2024

Assets$4,214,765
Liabilities$145,540
Net Assets$4,069,225
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $493,4602010Expenses 2011: $331,1022011Revenue 2013: $932,450Expenses 2013: $689,085Net Income 2013: $243,3652013Revenue 2015: $1,227,821Expenses 2015: $1,452,204Net Income 2015: -$224,3832015Revenue 2016: $6,888,731Expenses 2016: $1,593,557Net Income 2016: $5,295,1742016Revenue 2017: $1,640,927Expenses 2017: $1,281,082Net Income 2017: $359,8452017Revenue 2018: $1,451,008Expenses 2018: $1,743,782Net Income 2018: -$292,7742018Revenue 2020: $3,864,078Expenses 2020: $919,677Net Income 2020: $2,944,4012020Revenue 2021: $2,768,009Expenses 2021: $2,975,230Net Income 2021: -$207,2212021Revenue 2022: $4,249,768Expenses 2022: $1,895,164Net Income 2022: $2,354,6042022Revenue 2024: $3,790,466Expenses 2024: $8,000,145Net Income 2024: -$4,209,6792024

Highlighted filing

2024

Revenue$3,790,466
Expenses$8,000,145
Net Income-$4,209,679
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
$4,214,765
Liabilities
$145,540
Net assets
$4,069,225
Revenue
$3,790,466
Expenses
$8,000,145
Net income
-$4,209,679
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$0.15$4.07$3.79$8.00$4.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$0.26$7.40$4.25$1.90$2.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$0.16$5.11$2.77$2.98$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$0.18$5.27$3.86$0.92$2.94
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$0.06$6.44$1.45$1.74$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$0.04$6.73$1.64$1.28$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.12$6.37$6.89$1.59$5.30
2015Detailed filing. Detailed filing data is available for this year.$1.14$0.06$1.08$1.23$1.45$0.22
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.07$1.06$0.93$0.69$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.05$0.49$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.49
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$4,150,189
Mission and Program Overview

Mission

To preserve, enhance and share the parthenon and centennial park so that all future generations may benefit from these enriching cultural and educational landmarks.

Preserve, enhance and share the parthenon and centennial park to benefit our city and community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$687,869$3,736,815▲ $3,048,946
Pledges and Grants Receivable$1,410,920$1,402,337▼ $8,583
Total Assets$2,379,466$5,457,526▲ $3,078,060
Other Assets Total$280,677$318,374▲ $37,697
Liabilities
Accounts Payable and Accrued Expenses$87,088$140,503▲ $53,415
Deferred Revenue-$42,550-
Total Liabilities$87,088$183,053▲ $95,965
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,315,677$4,024,506▲ $2,708,829
Net Assets Without Donor Restrictions$976,701$1,249,967▲ $273,266
Total Net Assets Fund Balance$2,292,378$5,274,473▲ $2,982,095
Total Liabilities and Net Assets / Fund Balance$2,379,466$5,457,526▲ $3,078,060

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$158,735--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$143,170-▲ $17,358-$159,636
2019$120,305-▲ $23,708-$143,170
2018$127,353-▼ $6,207-$120,305
2017$111,870-▲ $16,172-$127,353
2016$106,293-▲ $4,789-$111,870
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John TumminelloPresidentFT$119,881$34,852$154,733

Board Members and Trustees

NameTitle
Neil KrugmanBoard Chairman
Phyllis HildrethVice Chair
Andrew KintzDirector
Ben PageDirector
Ben SistrunkDirector
Candy TolerDirector
Chris KyriopoulosDirector
David EwingDirector
David HawkinsDirector
Dee PatelDirector
Demetria KalodimosDirector
Erin HughesDirector
Hope StringerDirector
Jeff HaynesDirector
John DarwinDirector
Mara PapatheodorouDirector
Matthew HargisDirector
Melinda BuntinDirector
Nancy Peterson HearnDirector
Paula Van SlykeDirector
Rascoe DeanDirector
Shirley SpeyerDirector
Stefanie RomeDirector
Trish LindlerDirector
Trish MunroDirector
Tayo AtandaSecretary
John HackettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,664,348
Program Service Revenue
$77,022
Investment Income
$12,841
Other Revenue
$109,867
All Other Contributions
$3,028,971
Change in Net Assets
$2,944,401

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,150,189
Revenue Not Reported on Financial Statements
$-286,111
Revenue Not Reported on Form 990
$75,894
Other Revenue Adjustments
$-286,111
Total Revenue per Audited Statements
$4,226,083
Total Revenue per Form 990
$3,864,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$550,182
Other Expenses$369,495
Total Fundraising Expense$65,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$218,318$78,162$23,888$320,368
Current Officers, Directors, Trustees, and Key Employees$105,219$38,683$10,831$154,733
Fees for Services Management$73,750--$73,750
Other Employee Benefits$28,043$10,054$3,062$41,159
Advertising$8,653$15,509$11,200$35,362
Payroll Taxes$23,102$8,338$2,482$33,922
Office Expenses$4,260$9,948$14,513$28,721
Fees for Services Accounting-$24,337-$24,337
Other Expenses$22,082--$22,082
Insurance$4,327$5,311-$9,638
Information Technology$1,850$5,158-$7,008
All Other Expenses$216$1,681-$1,897
Total Functional Expenses$656,520$197,181$65,976$919,677

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,243,988
Expenses per Audited Statements$919,677
Total Expenses per Form 990$919,677
Expenses Not Reported on Form 990$324,311
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$243,860
Fundraising Direct Expenses$221,756
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mc Auction$225,760$225,760$76,468$149,292
Gala$362,809$18,100$94,636$-76,536
Total Events$588,569$243,860$221,755$22,105
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The executive committee meetings are not contemporaneously documented.”

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

“The organization supplies information to a third party tax preparer for preparation of form 990. No further review is conducted.”

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

“Centennial park conservancy provides a conflict of interest policy to its staff and board members. Each such person must review, sign, and disclose any potential conflicts of interest through an annual disclosure process and whenever such actual or potential conflict occurs. The conservancy's board determines whether or not a conflict of interest exists and whether or not such conflict materially and adversely affects the interests of the organization. If the board determines that an actual or potential conflict of interest does exist, the board shall also determine an appropriate remedy.”

Form 990, Part VI, Section B, Line 15A

“A compensation study was conducted by the organization's executive committee utilizing the following sources: guidestar's 2020 nonprofit compensation report; association trends & the nonprofit finance center's 2020 compensation report; the nonprofit times' 2019 nonprofit organizations salary report, and friends of warner parks: compensation planning. The executive committee determined the executive director's salary based on the compensation study.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Centennial Park Conservancy
EIN
58-1609026
Phone
6158626810
Address
PO BOX 196340, NASHVILLE, TN 37219-6340

Signing Officer

Name
John Tumminello
Title
President
Phone
6158626810
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Tumminello
Formed
1985
Legal Domicile
Tn
Voting Board Members
27
Independent Board Members
27
Employees
7
Volunteers
85

Preparer

Firm
Kraftcpas Pllc
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Frances E Leahy
Phone
6152427351
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of beneficial interest trust 37,694.”

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART V, LINE 4:

“The conservancy established and holds a beneficial interest in an agency endowment fund held by community foundation of middle tennessee (the "community foundation"). Earnings on this fund can be used for general operations. The community foundation has the ultimate authority and control over this fund and income derived therefrom. The fund is charged a .4% administrative fee by the community foundation annually. Upon request by the conservancy, income from the fund representing a 5% annual return may be distributed to the conservancy.”

PART X, LINE 2:

“Management performs an evaluation of all income tax positions taken or expected to be taken in the course of preparing the conservancy's income tax returns to determine whether the income tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. Management has performed its evaluation of all income tax positions taken on all open income tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. Accordingly, there are no provisions for income taxes, penalties or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct special event expenses -221,756. Cost of merchandise sold -57,560. Rental expenses -6,795.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct special event expenses 221,756. Cost of merchandise sold 57,560. Rental expenses 6,795.”

Raw XML AppendixShowing 400 of 672 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt087088
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0140503
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRESERVE, ENHANCE AND SHARE THE PARTHENON AND CENTENNIAL PARK TO BENEFIT OUR CITY AND COMMUNITY
IRS990/AdvertisingGrp/FundraisingAmt011200
IRS990/AdvertisingGrp/ManagementAndGeneralAmt015509
IRS990/AdvertisingGrp/ProgramServicesAmt08653
IRS990/AdvertisingGrp/TotalAmt035362
IRS990/AllOtherContributionsAmt03028971
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01681
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0216
IRS990/AllOtherExpensesGrp/TotalAmt01897
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOHN TUMMINELLO
IRS990/BooksInCareOfDetail/PhoneNum06158628400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02565 PARK PLAZA
IRS990/BooksInCareOfDetail/USAddress/CityNm0NASHVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037203
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0154733
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IRS990/CYTotalRevenueAmt03864078
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IRS990/DeferredRevenueGrp/EOYAmt042550
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IRS990/Desc0CENTENNIAL PARK CONSERVANCY IS A PRIVATE, NONPROFIT ORGANIZATION, SERVING THE COMMUNITY THROUGH STEWARDSHIP, PROGRAMMING, AND PROMOTION OF CENTENNIAL PARK AND THE PARTHENON IN NASHVILLE, TENNESSEE. THE CONSERVANCY'S MISSION IS TO PRESERVE, ENHANCE AND SHARE THE PARTHENON AND CENTENNIAL PARK SO THAT ALL FUTURE GENERATIONS MAY BENEFIT FROM THESE ENRICHING CULTURAL AND EDUCATIONAL LANDMARKS. THE CONSERVANCY WORKS IN PARTNERSHIP WITH THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE, DEPARTMENT OF PARKS AND RECREATION TO SUPPORT THEIR WORK IN CENTENNIAL PARK AND THE PARTHENON. TOGETHER WITH METRO PARKS, WE SERVED OUR CITY BY REVITALIZING THE PARK'S GREEN SPACE, UNDERWRITING THE PARTHENON'S EXHIBITION AND EDUCATIONAL PROGRAMS, AND PRESENTING ACCESSIBLE AND INCLUSIVE COMMUNITY PROGRAMMING TO SUSTAIN THE PARK'S VIBRANCY. A FEW HIGHLIGHTS OF THE IMPORTANT WORK WE ACCOMPLISHED: COMPLETED A $12M REVITALIZATION OF THE PARK'S CORE 19-ACRES, INCLUDING THE GREAT LAWN; RAISED AN ADDITIONAL $2.8M FOR UPCOMING CAPITAL IMPROVEMENTS INCLUDING THE CHILDREN'S MEMORY GARDEN AND PARK PLAZA / EVENT PAVILION PHASE; ESTABLISHED A CENTENNIAL PARK MAINTENANCE FUND TO HELP METRO PARKS CARE FOR OUR CITY'S CENTRAL PARK; ENGAGED OVER 150K VISITORS AT THE PARTHENON AND THROUGH VIRTUAL MUSICIANS CORNER, KIDSVILLE, AND NASHVILLE EARTH DAY PROGRAMS.
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