Civic Intelligence

Monrovia Parks and Recreation Assoc

EIN 63-1087837 • 501(c)3 • Madison, AL

Profile

To provide recreation and advanced athletic training, under competitive conditions, to youth living in the monrovia, harvest, legacy and endeavor communities of north west madison county, alabama, in baseball, softball, basketball, or volleyball. Many individuals also utilize the walking trail, playground equipment, and ball fields. Three scholarships are awarded each year to graduating seniors who have played 2 or more years with mrpa.

104 Meadow Pond LaneMadison, AL 35757

www.mprasports.com

Siviq Scores

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

Liabilities / Assets

64th percentile

0.07x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.15x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

38th percentile

-0.8%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

28th percentile

-5.1%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

16%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$999,949

Down $53,658 (-5.1%) from 2023

Liabilities

Down

$72,201

Down $49,948 (-41%) from 2023

Net Assets

Down

$927,748

Down $3,710 (-0.4%) from 2023

Revenue

Up

$482,414

Up $66,418 (+16%) from 2023

Expenses

Up

$486,124

Up $111,149 (+30%) from 2023

Net Income

Down

-$3,710

Down $44,731 (-109%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $838,802Liabilities 2011: $205,520Net Assets 2011: $633,2822011Assets 2012: $863,141Liabilities 2012: $155,850Net Assets 2012: $707,2912012Assets 2013: $843,908Liabilities 2013: $136,709Net Assets 2013: $707,1992013Assets 2014: $797,295Liabilities 2014: $112,774Net Assets 2014: $684,5202014Assets 2015: $804,917Liabilities 2015: $91,378Net Assets 2015: $713,5392015Assets 2016: $753,483Liabilities 2016: $69,599Net Assets 2016: $683,8842016Assets 2017: $724,462Liabilities 2017: $47,784Net Assets 2017: $676,6782017Assets 2018: $715,654Liabilities 2018: $24,446Net Assets 2018: $691,2082018Assets 2019: $707,281Liabilities 2019: $0Net Assets 2019: $707,2812019Assets 2020: $699,037Liabilities 2020: $0Net Assets 2020: $699,0372020Assets 2021: $703,407Liabilities 2021: $0Net Assets 2021: $703,4072021Assets 2022: $990,436Liabilities 2022: $99,999Net Assets 2022: $890,4372022Assets 2023: $1,053,607Liabilities 2023: $122,149Net Assets 2023: $931,4582023Assets 2024: $999,949Liabilities 2024: $72,201Net Assets 2024: $927,7482024

Highlighted filing

2024

Assets$999,949
Liabilities$72,201
Net Assets$927,748

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $354,533Expenses 2011: $288,640Net Income 2011: $65,8932011Revenue 2012: $362,375Expenses 2012: $249,495Net Income 2012: $112,8802012Revenue 2013: $241,675Expenses 2013: $210,101Net Income 2013: $31,5742013Revenue 2014: $386,887Expenses 2014: $330,148Net Income 2014: $56,7392014Revenue 2015: $349,468Expenses 2015: $320,449Net Income 2015: $29,0192015Revenue 2016: $262,467Expenses 2016: $292,122Net Income 2016: -$29,6552016Revenue 2017: $317,715Expenses 2017: $324,921Net Income 2017: -$7,2062017Revenue 2018: $220,007Expenses 2018: $205,477Net Income 2018: $14,5302018Revenue 2019: $254,135Expenses 2019: $238,062Net Income 2019: $16,0732019Revenue 2020: $153,222Expenses 2020: $161,466Net Income 2020: -$8,2442020Revenue 2021: $267,477Expenses 2021: $263,107Net Income 2021: $4,3702021Revenue 2022: $540,448Expenses 2022: $353,418Net Income 2022: $187,0302022Revenue 2023: $415,996Expenses 2023: $374,975Net Income 2023: $41,0212023Revenue 2024: $482,414Expenses 2024: $486,124Net Income 2024: -$3,7102024

Highlighted filing

2024

Revenue$482,414
Expenses$486,124
Net Income-$3,710

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.07$0.93$0.48$0.49$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.12$0.93$0.42$0.37$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.89$0.54$0.35$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.27$0.26$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.15$0.16$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.71$0.25$0.24$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.02$0.69$0.22$0.21$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.05$0.68$0.32$0.32$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.07$0.68$0.26$0.29$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.09$0.71$0.35$0.32$0.03
2014Summary only. Only limited summary data is available for this year.$0.80$0.11$0.68$0.39$0.33$0.06
2013Summary only. Only limited summary data is available for this year.$0.84$0.14$0.71$0.24$0.21$0.03
2012Summary only. Only limited summary data is available for this year.$0.86$0.16$0.71$0.36$0.25$0.11
2011Summary only. Only limited summary data is available for this year.$0.84$0.21$0.63$0.35$0.29$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$482,414
Mission and Program Overview

Mission

To provide recreation and advanced athletic training, under competitive conditions, to youth living in the monrovia, harvest, legacy and endeavor communities of north west madison county, alabama, in baseball, softball, basketball, or volleyball. Many individuals also utilize the walking trail, playground equipment, and ball fields. Three scholarships are awarded each year to graduating seniors who have played 2 or more years with mrpa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$900,846$858,656▼ $42,190
Savings and Temporary Cash Investments$146,786$135,778▼ $11,008
Intangible Assets$5,975$5,515▼ $460
Total Assets$1,053,607$999,949▼ $53,658
Liabilities
Other Liabilities$122,149$72,201▼ $49,948
Total Liabilities$122,149$72,201▼ $49,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$931,458$927,748▼ $3,710
Total Net Assets Fund Balance$931,458$927,748▼ $3,710
Total Liabilities and Net Assets / Fund Balance$1,053,607$999,949▼ $53,658

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$481,424$411,447$892,871
Land$377,232-$377,232
Compensation and Service Providers

Board Members and Trustees

NameTitle
John C HimesPresident
Victoria HawkinsBaseball CHA
Thad AlsupBasketball C
Todd MasonSecretary/tr
Jay HimesSoftball CHA
Angela StanleyVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,455
Program Service Revenue
$478,839
Investment Income
$120
Other Revenue
$0
All Other Contributions
$3,455
Change in Net Assets
$-3,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$483,124
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$92,962--$92,962
Depreciation Depletion$42,650--$42,650
Insurance$25,023--$25,023
Interest$5,484--$5,484
Grants to Domestic Orgs$3,000--$3,000
Fees for Services Accounting$1,950--$1,950
Office Expenses$1,043--$1,043
Fees for Services Other-$324-$324
Other Expenses$100--$100
Total Functional Expenses$485,800$324$0$486,124
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$72,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Page 6, Part VI, Line 11B

The board of directors will meet to review the tax return before its filing, in order to ensure corrrectness.

Form 990, Page 6, Part VI, Line 19

The governming documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Monrovia Parks and Recreation Assoc
EIN
63-1087837
Phone
2566940325
Address
104 MEADOW POND LANE, MADISON, AL 35757

Signing Officer

Name
Todd Mason
Title
Secretary/treasurer
Phone
2565337040
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Mason
Formed
1994
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
14
Employees
0

Preparer

Firm
Melvin Bibb Segars & Associates Pc
Address
303 WILLIAMS AVENUE SUITE 129, HUNTSVILLE, AL 35801
Preparer
Alan B Bibb CPA
Phone
2565337040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide recreation and advanced athletic training, under competitive conditions, to youth living in the monrovia, harvest, legacy and endeavor communities of north west madison county, alabama, in baseball, softball, basketball, or volleyball. Many individuals also utilize the walking trail, playground equipment, and ball fields. Three scholarships are awarded each year to graduating seniors who have played 2 or more years with mrpa.

Form 990, Page 2, Part III, Line 4A

Cal ripken/babe ruth baseball program: in early 1993 a local group of people recognized a shortage of recreational facilities available for the communities of monrovia and harvest located in northwest alabama. The all volunteer group formed an organization called the monrovia parks and recreation association, inc. (mpra) and began the development of a recretional facility called phillips park. The initial purpose was to establish programs for baseball and softball. The park was developed with 4 ball fields and a borrowed concessions trailer. In 4 years, the facility had grown to 7 ball fields with field lights, irrigation and supported by a first rate concessions building, pavilion, and storage building. The baseball program continues to draw 650-700 participants each season. Each age group shows great progress winning tournaments at the district and state levels every year. The 2007 cal ripken 10-year old south eastern regional tournament was held at phillips park. Teams from 6 states participated in a 4 day tournament to select an entry for the world series. Although we did not win, our 2 all star teams won 5 games, placing a team in the championship game. The mpra baseball program operates with a set of rules established to foster fair play, good sportsmanship, and ensures every child gets plenty of playing time. During registration the parents must sign an adult code of conduct policy. Softball program: the softball program began in 1993 with the development of phillips park by the monrovia parks and recreation association, inc. The first year at phillips park was a building year. The association bought 18.8 acres of land at 1962 jeff road, madison, al. The land was leveled and prepared for baseball/softball fields, volunteers installed irrigation systems for 4 ball fields, laid sod to cover them and built a 24' by 40' building to house a concession room, 2 restrooms, and 2 storage rooms. The softball program was initiated with the 1994 season. Registration, tryouts, and draft was held for 180 girls the first year. Softball now has 8 divisions covering each age group 5 - 18. The players furnish their own uniform and equipment and mpra furnishes the catchers equipment. Team sponsors by local business provide uniforms for most of the teams. Some parents choose to pay for their child's uniforms and save the effort of finding a team sponsor. The softball rules foster fair play good sportsmanship, and ensures every child gets plenty of playing time. During registration the parents must sign an adult code of conduct policy.

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

Basketball program: the basketball program was introduced in 1995 with an enrollment of 258 players. It was very hard to get coaches the first year. After securing basketball gyms from the local county school to play games and practice, the season was about to get off to a fledging start. If we could just find referees. Our local baseball group, the monrovia umpire association came to our rescue. They enrolled enough high school referees to call all of our games and the season was started. The first year we were able to play all of our games in the 3 lower grade school gyms and the madison county coliseum gym. The program has grown to the level where each season we register around 535 boys and girls. We now play in 6 gyms, 4 furnished by local schools and 2 by the monrovia community center. Last year we had 8 teams go to district tournaments and 6 teams went to state tournament. The basketball rules foster fair play, good sportsmanship, and ensures every child gets plent of playing time. During registration the parents must sign and adult code of conduct policy.

Form 990, Page 2, Part III, Line 4D

Other sports and concession activites

Raw XML Appendix334 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE RECREATION AND ADVANCED ATHLETIC TRAINING, UNDER COMPETITIVE CONDITIONS, TO YOUTH LIVING IN THE MONROVIA, HARVEST, LEGACY AND ENDEAVOR COMMUNITIES OF NORTH WEST MADISON COUNTY, ALABAMA, IN BASEBALL, SOFTBALL, BASKETBALL, OR VOLLEYBALL. MANY INDIVIDUALS ALSO UTILIZE THE WALKING TRAIL, PLAYGROUND EQUIPMENT, AND BALL FIELDS. THREE SCHOLARSHIPS ARE AWARDED EACH YEAR TO GRADUATING SENIORS WHO HAVE PLAYED 2 OR MORE YEARS WITH MRPA.
IRS990/AllOtherContributionsAmt03455
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0TODD MASON
IRS990/BooksInCareOfDetail/PhoneNum02566940325
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 MEADOW POND LANE
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0104 MEADOW POND LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MADISON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd035757
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03455
IRS990/CYGrantsAndSimilarPaidAmt03000
IRS990/CYInvestmentIncomeAmt0120
IRS990/CYOtherExpensesAmt0483124
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0478839
IRS990/CYRevenuesLessExpensesAmt0-3710
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0486124
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0482414
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt042650
IRS990/DepreciationDepletionGrp/TotalAmt042650
IRS990/Desc0CAL RIPKEN/BABE RUTH BASEBALL PROGRAM: IN EARLY 1993 A LOCAL GROUP OF PEOPLE RECOGNIZED A SHORTAGE OF RECREATIONAL FACILITIES AVAILABLE FOR THE COMMUNITIES OF MONROVIA AND HARVEST LOCATED IN NORTHWEST ALABAMA. THE ALL VOLUNTEER GROUP FORMED AN ORGANIZATION CALLED THE MONROVIA PARKS AND RECREATION ASSOCIATION, INC. (MPRA) AND BEGAN THE DEVELOPMENT OF A RECRETIONAL FACILITY CALLED PHILLIPS PARK. THE INITIAL PURPOSE WAS TO ESTABLISH PROGRAMS FOR BASEBALL AND SOFTBALL. THE PARK WAS DEVELOPED WITH 4 BALL FIELDS AND A BORROWED CONCESSIONS TRAILER. IN 4 YEARS, THE FACILITY HAD GROWN TO 7 BALL FIELDS WITH FIELD LIGHTS, IRRIGATION AND SUPPORTED BY A FIRST RATE CONCESSIONS BUILDING, PAVILION, AND STORAGE BUILDING. THE BASEBALL PROGRAM CONTINUES TO DRAW 650-700 PARTICIPANTS EACH SEASON. EACH AGE GROUP SHOWS GREAT PROGRESS WINNING TOURNAMENTS AT THE DISTRICT AND STATE LEVELS EVERY YEAR. THE 2007 CAL RIPKEN 10-YEAR OLD SOUTH EASTERN REGIONAL TOURNAMENT WAS HELD AT PHILLIPS PARK. TEAMS FROM 6 STATES PARTICIPATED IN A 4 DAY TOURNAMENT TO SELECT AN ENTRY FOR THE WORLD SERIES. ALTHOUGH WE DID NOT WIN, OUR 2 ALL STAR TEAMS WON 5 GAMES, PLACING A TEAM IN THE CHAMPIONSHIP GAME. THE MPRA BASEBALL PROGRAM OPERATES WITH A SET OF RULES ESTABLISHED TO FOSTER FAIR PLAY, GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENTY OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AN ADULT CODE OF CONDUCT POLICY. SOFTBALL PROGRAM: THE SOFTBALL PROGRAM BEGAN IN 1993 WITH THE DEVELOPMENT OF PHILLIPS PARK BY THE MONROVIA PARKS AND RECREATION ASSOCIATION, INC. THE FIRST YEAR AT PHILLIPS PARK WAS A BUILDING YEAR. THE ASSOCIATION BOUGHT 18.8 ACRES OF LAND AT 1962 JEFF ROAD, MADISON, AL. THE LAND WAS LEVELED AND PREPARED FOR BASEBALL/SOFTBALL FIELDS, VOLUNTEERS INSTALLED IRRIGATION SYSTEMS FOR 4 BALL FIELDS, LAID SOD TO COVER THEM AND BUILT A 24' BY 40' BUILDING TO HOUSE A CONCESSION ROOM, 2 RESTROOMS, AND 2 STORAGE ROOMS. THE SOFTBALL PROGRAM WAS INITIATED WITH THE 1994 SEASON. REGISTRATION, TRYOUTS, AND DRAFT WAS HELD FOR 180 GIRLS THE FIRST YEAR. SOFTBALL NOW HAS 8 DIVISIONS COVERING EACH AGE GROUP 5 - 18. THE PLAYERS FURNISH THEIR OWN UNIFORM AND EQUIPMENT AND MPRA FURNISHES THE CATCHERS EQUIPMENT. TEAM SPONSORS BY LOCAL BUSINESS PROVIDE UNIFORMS FOR MOST OF THE TEAMS. SOME PARENTS CHOOSE TO PAY FOR THEIR CHILD'S UNIFORMS AND SAVE THE EFFORT OF FINDING A TEAM SPONSOR. THE SOFTBALL RULES FOSTER FAIR PLAY GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENTY OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AN ADULT CODE OF CONDUCT POLICY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0134359
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01950
IRS990/FeesForServicesAccountingGrp/TotalAmt01950
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0324
IRS990/FeesForServicesOtherGrp/TotalAmt0324
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0THAD ALSUP
IRS990/Form990PartVIISectionAGrp/PersonNm1VICTORIA HAWKINS
IRS990/Form990PartVIISectionAGrp/PersonNm2JAY HIMES
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN C HIMES
IRS990/Form990PartVIISectionAGrp/PersonNm4TODD MASON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANGELA STANLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0BASKETBALL C
IRS990/Form990PartVIISectionAGrp/TitleTxt1BASEBALL CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt2SOFTBALL CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt03000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0482414
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt025023
IRS990/InsuranceGrp/TotalAmt025023
IRS990/IntangibleAssetsGrp/BOYAmt05975
IRS990/IntangibleAssetsGrp/EOYAmt05515
IRS990/InterestGrp/ProgramServicesAmt05484
IRS990/InterestGrp/TotalAmt05484
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0120
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0120
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0411447
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0900846
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0858656
IRS990/LandBldgEquipCostOrOtherBssAmt01270103
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
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IRS990/MissionDesc0TO PROVIDE RECREATION AND ADVANCED ATHLETIC TRAINING, UNDER COMPETITIVE CONDITIONS, TO YOUTH LIVING IN THE MONROVIA, HARVEST, LEGACY AND ENDEAVOR COMMUNITIES OF NORTH WEST MADISON COUNTY, ALABAMA, IN BASEBALL, SOFTBALL, BASKETBALL, OR VOLLEYBALL. MANY INDIVIDUALS ALSO UTILIZE THE WALKING TRAIL, PLAYGROUND EQUIPMENT, AND BALL FIELDS. THREE SCHOLARSHIPS ARE AWARDED EACH YEAR TO GRADUATING SENIORS WHO HAVE PLAYED 2 OR MORE YEARS WITH MRPA.
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IRS990/OtherExpensesGrp/Desc1CONCESSION EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt21758
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IRS990/ProgSrvcAccomActy2Grp/Desc0BASKETBALL PROGRAM: THE BASKETBALL PROGRAM WAS INTRODUCED IN 1995 WITH AN ENROLLMENT OF 258 PLAYERS. IT WAS VERY HARD TO GET COACHES THE FIRST YEAR. AFTER SECURING BASKETBALL GYMS FROM THE LOCAL COUNTY SCHOOL TO PLAY GAMES AND PRACTICE, THE SEASON WAS ABOUT TO GET OFF TO A FLEDGING START. IF WE COULD JUST FIND REFEREES. OUR LOCAL BASEBALL GROUP, THE MONROVIA UMPIRE ASSOCIATION CAME TO OUR RESCUE. THEY ENROLLED ENOUGH HIGH SCHOOL REFEREES TO CALL ALL OF OUR GAMES AND THE SEASON WAS STARTED. THE FIRST YEAR WE WERE ABLE TO PLAY ALL OF OUR GAMES IN THE 3 LOWER GRADE SCHOOL GYMS AND THE MADISON COUNTY COLISEUM GYM. THE PROGRAM HAS GROWN TO THE LEVEL WHERE EACH SEASON WE REGISTER AROUND 535 BOYS AND GIRLS. WE NOW PLAY IN 6 GYMS, 4 FURNISHED BY LOCAL SCHOOLS AND 2 BY THE MONROVIA COMMUNITY CENTER. LAST YEAR WE HAD 8 TEAMS GO TO DISTRICT TOURNAMENTS AND 6 TEAMS WENT TO STATE TOURNAMENT. THE BASKETBALL RULES FOSTER FAIR PLAY, GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENT OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AND ADULT CODE OF CONDUCT POLICY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER SPORTS AND CONCESSION ACTIVITES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE RECREATION AND ADVANCED ATHLETIC TRAINING, UNDER COMPETITIVE CONDITIONS, TO YOUTH LIVING IN THE MONROVIA, HARVEST, LEGACY AND ENDEAVOR COMMUNITIES OF NORTH WEST MADISON COUNTY, ALABAMA, IN BASEBALL, SOFTBALL, BASKETBALL, OR VOLLEYBALL. MANY INDIVIDUALS ALSO UTILIZE THE WALKING TRAIL, PLAYGROUND EQUIPMENT, AND BALL FIELDS. THREE SCHOLARSHIPS ARE AWARDED EACH YEAR TO GRADUATING SENIORS WHO HAVE PLAYED 2 OR MORE YEARS WITH MRPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAL RIPKEN/BABE RUTH BASEBALL PROGRAM: IN EARLY 1993 A LOCAL GROUP OF PEOPLE RECOGNIZED A SHORTAGE OF RECREATIONAL FACILITIES AVAILABLE FOR THE COMMUNITIES OF MONROVIA AND HARVEST LOCATED IN NORTHWEST ALABAMA. THE ALL VOLUNTEER GROUP FORMED AN ORGANIZATION CALLED THE MONROVIA PARKS AND RECREATION ASSOCIATION, INC. (MPRA) AND BEGAN THE DEVELOPMENT OF A RECRETIONAL FACILITY CALLED PHILLIPS PARK. THE INITIAL PURPOSE WAS TO ESTABLISH PROGRAMS FOR BASEBALL AND SOFTBALL. THE PARK WAS DEVELOPED WITH 4 BALL FIELDS AND A BORROWED CONCESSIONS TRAILER. IN 4 YEARS, THE FACILITY HAD GROWN TO 7 BALL FIELDS WITH FIELD LIGHTS, IRRIGATION AND SUPPORTED BY A FIRST RATE CONCESSIONS BUILDING, PAVILION, AND STORAGE BUILDING. THE BASEBALL PROGRAM CONTINUES TO DRAW 650-700 PARTICIPANTS EACH SEASON. EACH AGE GROUP SHOWS GREAT PROGRESS WINNING TOURNAMENTS AT THE DISTRICT AND STATE LEVELS EVERY YEAR. THE 2007 CAL RIPKEN 10-YEAR OLD SOUTH EASTERN REGIONAL TOURNAMENT WAS HELD AT PHILLIPS PARK. TEAMS FROM 6 STATES PARTICIPATED IN A 4 DAY TOURNAMENT TO SELECT AN ENTRY FOR THE WORLD SERIES. ALTHOUGH WE DID NOT WIN, OUR 2 ALL STAR TEAMS WON 5 GAMES, PLACING A TEAM IN THE CHAMPIONSHIP GAME. THE MPRA BASEBALL PROGRAM OPERATES WITH A SET OF RULES ESTABLISHED TO FOSTER FAIR PLAY, GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENTY OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AN ADULT CODE OF CONDUCT POLICY. SOFTBALL PROGRAM: THE SOFTBALL PROGRAM BEGAN IN 1993 WITH THE DEVELOPMENT OF PHILLIPS PARK BY THE MONROVIA PARKS AND RECREATION ASSOCIATION, INC. THE FIRST YEAR AT PHILLIPS PARK WAS A BUILDING YEAR. THE ASSOCIATION BOUGHT 18.8 ACRES OF LAND AT 1962 JEFF ROAD, MADISON, AL. THE LAND WAS LEVELED AND PREPARED FOR BASEBALL/SOFTBALL FIELDS, VOLUNTEERS INSTALLED IRRIGATION SYSTEMS FOR 4 BALL FIELDS, LAID SOD TO COVER THEM AND BUILT A 24' BY 40' BUILDING TO HOUSE A CONCESSION ROOM, 2 RESTROOMS, AND 2 STORAGE ROOMS. THE SOFTBALL PROGRAM WAS INITIATED WITH THE 1994 SEASON. REGISTRATION, TRYOUTS, AND DRAFT WAS HELD FOR 180 GIRLS THE FIRST YEAR. SOFTBALL NOW HAS 8 DIVISIONS COVERING EACH AGE GROUP 5 - 18. THE PLAYERS FURNISH THEIR OWN UNIFORM AND EQUIPMENT AND MPRA FURNISHES THE CATCHERS EQUIPMENT. TEAM SPONSORS BY LOCAL BUSINESS PROVIDE UNIFORMS FOR MOST OF THE TEAMS. SOME PARENTS CHOOSE TO PAY FOR THEIR CHILD'S UNIFORMS AND SAVE THE EFFORT OF FINDING A TEAM SPONSOR. THE SOFTBALL RULES FOSTER FAIR PLAY GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENTY OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AN ADULT CODE OF CONDUCT POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BASKETBALL PROGRAM: THE BASKETBALL PROGRAM WAS INTRODUCED IN 1995 WITH AN ENROLLMENT OF 258 PLAYERS. IT WAS VERY HARD TO GET COACHES THE FIRST YEAR. AFTER SECURING BASKETBALL GYMS FROM THE LOCAL COUNTY SCHOOL TO PLAY GAMES AND PRACTICE, THE SEASON WAS ABOUT TO GET OFF TO A FLEDGING START. IF WE COULD JUST FIND REFEREES. OUR LOCAL BASEBALL GROUP, THE MONROVIA UMPIRE ASSOCIATION CAME TO OUR RESCUE. THEY ENROLLED ENOUGH HIGH SCHOOL REFEREES TO CALL ALL OF OUR GAMES AND THE SEASON WAS STARTED. THE FIRST YEAR WE WERE ABLE TO PLAY ALL OF OUR GAMES IN THE 3 LOWER GRADE SCHOOL GYMS AND THE MADISON COUNTY COLISEUM GYM. THE PROGRAM HAS GROWN TO THE LEVEL WHERE EACH SEASON WE REGISTER AROUND 535 BOYS AND GIRLS. WE NOW PLAY IN 6 GYMS, 4 FURNISHED BY LOCAL SCHOOLS AND 2 BY THE MONROVIA COMMUNITY CENTER. LAST YEAR WE HAD 8 TEAMS GO TO DISTRICT TOURNAMENTS AND 6 TEAMS WENT TO STATE TOURNAMENT. THE BASKETBALL RULES FOSTER FAIR PLAY, GOOD SPORTSMANSHIP, AND ENSURES EVERY CHILD GETS PLENT OF PLAYING TIME. DURING REGISTRATION THE PARENTS MUST SIGN AND ADULT CODE OF CONDUCT POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER SPORTS AND CONCESSION ACTIVITES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS WILL MEET TO REVIEW THE TAX RETURN BEFORE ITS FILING, IN ORDER TO ENSURE CORRRECTNESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNMING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.MPRASPORTS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD MASON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONROVIA PARKS AND RECREATION ASSOC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELVIN BIBB SEGARS & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0303 WILLIAMS AVENUE SUITE 129
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
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ReturnHeader/ReturnTs02025-11-12T13:53:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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