Civic Intelligence

Franklin-Simpson Parks Board

990 • Fiscal year 2019 • EIN 61-0861481

Jul 01, 2018 to Jun 30, 2019 • Filed on Aug 30, 2019

Organization ProfileN/A
P O Box 109Franklin, KY 42135

(270) 586-8999

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

28th percentile

-4.3%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

69th percentile

$56,702

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

18th percentile

-8.0%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$331,439

Down $29,005 (-8.0%) from 2018

Net Assets

Down

$331,439

Down $29,005 (-8.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin28th percentile

Revenue

Down

$509,334

Down $67,124 (-12%) from 2018

Expenses

Down

$531,251

Down $44,019 (-7.7%) from 2018

Net Income

Down

-$21,917

Down $23,105 (-1945%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$600K$400K$200K$0Assets 2012: $396,651Liabilities 2012: $0Net Assets 2012: $396,6512012Assets 2013: $321,591Liabilities 2013: $0Net Assets 2013: $321,5912013Assets 2014: $408,878Liabilities 2014: $128,000Net Assets 2014: $280,8782014Assets 2015: $403,529Liabilities 2015: $128,000Net Assets 2015: $275,5292015Assets 2016: $366,586Liabilities 2016: $93,000Net Assets 2016: $273,5862016Assets 2017: $359,256Liabilities 2017: $56,870Net Assets 2017: $302,3862017Assets 2018: $360,444Liabilities 2018: $0Net Assets 2018: $360,4442018Assets 2019: $331,439Liabilities 2019: $0Net Assets 2019: $331,4392019Assets 2020: $283,609Liabilities 2020: $0Net Assets 2020: $283,6092020Assets 2021: $292,548Liabilities 2021: $0Net Assets 2021: $292,5482021Assets 2022: $318,769Liabilities 2022: $0Net Assets 2022: $318,7692022Assets 2023: $364,371Liabilities 2023: $0Net Assets 2023: $364,3712023Assets 2024: $410,549Liabilities 2024: $24,241Net Assets 2024: $386,3082024Assets 2025: $593,971Liabilities 2025: $11,068Net Assets 2025: $582,9032025

Highlighted filing

2019

Assets$331,439
Liabilities$0
Net Assets$331,439
Open 2019 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $470,772Expenses 2012: $576,697Net Income 2012: -$105,9252012Revenue 2013: $428,704Expenses 2013: $503,764Net Income 2013: -$75,0602013Revenue 2014: $514,570Expenses 2014: $632,328Net Income 2014: -$117,7582014Revenue 2015: $534,551Expenses 2015: $539,900Net Income 2015: -$5,3492015Revenue 2016: $497,022Expenses 2016: $498,965Net Income 2016: -$1,9432016Revenue 2017: $596,665Expenses 2017: $567,865Net Income 2017: $28,8002017Revenue 2018: $576,458Expenses 2018: $575,270Net Income 2018: $1,1882018Revenue 2019: $509,334Expenses 2019: $531,251Net Income 2019: -$21,9172019Revenue 2020: $511,590Expenses 2020: $559,420Net Income 2020: -$47,8302020Revenue 2021: $455,759Expenses 2021: $446,820Net Income 2021: $8,9392021Revenue 2022: $560,455Expenses 2022: $504,403Net Income 2022: $56,0522022Revenue 2023: $835,147Expenses 2023: $746,523Net Income 2023: $88,6242023Revenue 2024: $927,241Expenses 2024: $905,304Net Income 2024: $21,9372024Revenue 2025: $978,088Expenses 2025: $762,967Net Income 2025: $215,1212025

Highlighted filing

2019

Revenue$509,334
Expenses$531,251
Net Income-$21,917
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Aug 30, 2019
Return Version
2018v3.1
Gross Receipts
$980,271
Mission and Program Overview

Mission

Provide recreation opportunities and sites for the residents of franklin and simpson county ky

Manage the parks systems for franklin and simpson county. Upkeep and maintain the park property. Establish programs for simpson county residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$360,444$331,439▼ $29,005
Land, Buildings, and Equipment, Net$261,769$232,185▼ $29,584
Cash and Non-Interest-Bearing Accounts$98,675$99,254▲ $579
Total Assets$360,444$331,439▼ $29,005
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$360,444$331,439▼ $29,005
Total Liabilities and Net Assets / Fund Balance$360,444$331,439▼ $29,005

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,489$271,432$295,921
Leasehold Improvements$67,612$145,534$213,146
Land$140,000-$140,000
Other Land Buildings$84$116$200
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Terry JoinerPark DirectorFT$56,702$56,702

Board Members and Trustees

NameTitle
Chuck FlemingPresident
Rick CarpenterVice President
Lisa BashantCity Director
Tim CrockerCity Director
Defra HoltCounty Director
Herbert WilliamsCity Commissioner
Nathaniel DowneyCounty Magistrate
Anna GregorySecretary
Debbie HudsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$476,463
Program Service Revenue
$16,358
Investment Income
$0
Other Revenue
$16,513
All Other Contributions
$26,463
Change in Net Assets
$-21,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$311,309
Other Expenses$219,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,418--$173,418
Other Employee Benefits-$80,062-$80,062
Current Officers, Directors, Trustees, and Key Employees-$56,702-$56,702
Occupancy-$40,523-$40,523
Depreciation Depletion$22,496--$22,496
Insurance-$10,421-$10,421
Office Expenses-$9,714-$9,714
Advertising---$1,835
Other Expenses$1,729--$1,729
Payroll Taxes-$1,127-$1,127
Total Functional Expenses$330,867$198,549$0$531,251
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$477,140
Gaming Direct Expenses$466,491
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The 990 return is made available to the board members and general public at the park office on filter plant road franklin ky”

Form 990, Part VI, Section B, Line 12

“The parks board follows city and county government guidelines for conflict of interest. Board members and key employees complete an annual questionaire regarding this issue.”

Form 990, Part VI, Section B, Line 15

“The park director salary is reviewed annually and compared to other similar positions for reasonableness”

Filing and Contact Details

Filer

Filer Name
Franklin-simpson Parks Board
EIN
61-0861481
Phone
2705868999
Address
P O BOX 109, FRANKLIN, KY 42135

Signing Officer

Name
Chuck Fleming
Title
President
Signed
2019-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chuck Fleming
Formed
1969
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
10

Preparer

Firm
Evergreen Tax Service
Address
927 BROOKHAVEN ROAD, FRANKLIN, KY 42134
Preparer
Hal W Toomey
Phone
2705869899
Supplemental Narrative

Additional Explanations

Form 990, Part III, Section 2, Line 4B

“The park is subsidiezed by the city and county governments of simpson county ky for the purpose of developing and operating the park properties and programs”

Form 990, Part XI, Line 9

“The other adjustment represents an error in depreciation from the prior year in balancing the assets.”

Raw XML AppendixShowing 400 of 419 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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt9PARK DIRECTOR
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IRS990/PYProgramServiceRevenueAmt020578
IRS990/PYRevenuesLessExpensesAmt01188
IRS990/PYSalariesCompEmpBnftPaidAmt0326009
IRS990/PYTotalExpensesAmt0575270
IRS990/PYTotalRevenueAmt0576458
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IRS990/ReconcilationRevenueExpnssAmt0-21917
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05864
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt016358
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0360444
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0331439
IRS990ScheduleA/GovernmentalUnitInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt024489
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0271432
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0295921
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0140000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0140000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt067612
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0145534
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0213146
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt084
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0116
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0232185
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/ExplanationIfYesTxt0VOLUNTARILY GAVE UP GAMING LICENSE IN MARCH 2019
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0150000
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0225760
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0375760
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0466491
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0184949
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0292191
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0477140
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt010649
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt065157
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt025255
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt039902
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsBingoAmt09912
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt015662
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt025574
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0true
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PARK IS SUBSIDIEZED BY THE CITY AND COUNTY GOVERNMENTS OF SIMPSON COUNTY KY FOR THE PURPOSE OF DEVELOPING AND OPERATING THE PARK PROPERTIES AND PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 RETURN IS MADE AVAILABLE TO THE BOARD MEMBERS AND GENERAL PUBLIC AT THE PARK OFFICE ON FILTER PLANT ROAD FRANKLIN KY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PARKS BOARD FOLLOWS CITY AND COUNTY GOVERNMENT GUIDELINES FOR CONFLICT OF INTEREST. BOARD MEMBERS AND KEY EMPLOYEES COMPLETE AN ANNUAL QUESTIONAIRE REGARDING THIS ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PARK DIRECTOR SALARY IS REVIEWED ANNUALLY AND COMPARED TO OTHER SIMILAR POSITIONS FOR REASONABLENESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OTHER ADJUSTMENT REPRESENTS AN ERROR IN DEPRECIATION FROM THE PRIOR YEAR IN BALANCING THE ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Section 2, Line 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0331439
IRS990/TotalAssetsGrp/BOYAmt0360444
IRS990/TotalAssetsGrp/EOYAmt0331439
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0476463
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0198549
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330867
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531251
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0360444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0331439
IRS990/TotalProgramServiceExpensesAmt0330867
IRS990/TotalProgramServiceRevenueAmt016358
IRS990/TotalReportableCompFromOrgAmt056702
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032871
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509334
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0360444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0331439
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05066 ROBEY-BETHEL GROVE ROAD
IRS990/USAddress/CityNm0FRANKLIN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042134
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHUCK FLEMING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN-SIMPSON PARKS BOARD
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0610861481
ReturnHeader/Filer/PhoneNum02705868999
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 109
ReturnHeader/Filer/USAddress/CityNm0FRANKLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042135
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01B6CF6A45852F3D04A0F65056897E89625033551
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01B6CF6A45852F3D04A0F65056897E89625033551

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$331,439
Liabilities
$0
Net assets
$331,439
Revenue
$509,334
Expenses
$531,251
Net income
-$21,917
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.94$0.11$5.83$9.78$7.63$2.15
2024Detailed filing. Detailed filing data is available for this year.$4.11$0.24$3.86$9.27$9.05$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.00$3.64$8.35$7.47$0.89
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$5.60$5.04$0.56
2021Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$4.56$4.47$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$5.12$5.59$0.48
2019Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$5.09$5.31$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$5.76$5.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.59$0.57$3.02$5.97$5.68$0.29
2016Detailed filing. Detailed filing data is available for this year.$3.67$0.93$2.74$4.97$4.99$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.04$1.28$2.76$5.35$5.40$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.09$1.28$2.81$5.15$6.32$1.18
2013Summary only. Only limited summary data is available for this year.$3.22$0.00$3.22$4.29$5.04$0.75
2012Summary only. Only limited summary data is available for this year.$3.97$0.00$3.97$4.71$5.77$1.06