Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
National Playground Contractors Association Inc
EIN 84-1411278 • 501(c)6 • Harrisburg, PA
Profile
Advance recreational construction indust
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.48x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Up$92,418
Up $11,968 (+15%) from 2023
Liabilities
Up$44,064
Up $233 (+0.5%) from 2023
Net Assets
Up$48,354
Up $11,735 (+32%) from 2023
Revenue
Down$113,684
Down $8,212 (-6.7%) from 2023
Expenses
Up$101,949
Up $3,501 (+3.6%) from 2023
Net Income
Down$11,735
Down $11,713 (-50%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $92,418
- Liabilities
- $44,064
- Net assets
- $48,354
- Revenue
- $113,684
- Expenses
- $101,949
- Net income
- $11,735
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 12, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $113,684
Mission and Program Overview
Mission
Advance recreational construction indust
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED RISC (RECREATIONAL INSTALLATION SPECIALIST CERTIFICATION)COURSE FIVE TIMES, REACHING 73 INSTALLERS. | - | $0 |
| REPRESENTED ORGANIZATION AT TWO ASTM MEETINGS. WORKED TOWARDS APPROVAL OF INSTALLER STANDARD GUIDE. | - | $0 |
| DISTRIBUTED 4 E-NEWSLETTERS TO MEMBERS & POTENTIAL MEMBERS. DISTRIBUTED DUES RENEWALTO 147 MEMBERS, OF WHICH 119 RENEWED. | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEN KRUG | Immediate Past Chair | - | $0 | - | - |
| RICHARD HAWLEY | Chair-Elect | - | $0 | - | - |
| KENDA DARIA | Chair | - | $0 | - | - |
| JIM DAVIS | Trustee | - | $0 | - | - |
| SAM B DeFILLIPPO | Trustee | - | $0 | - | - |
| DWIGHT HENNEBERGER Jr | Trustee | - | $0 | - | - |
| EDWARD MILLER Jr | Treasurer | - | $0 | - | - |
| DENISE CALABRESE | Executive Director | - | $0 | - | - |
| CHAD WILLOW | Trustee | - | $0 | - | - |
| TREYNOR McADAMS | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- National Playground Contractors Association Inc
- EIN
- 84-1411278
- In Care Of
- % DENISE CALABRESE
- Phone
- 7177240594
- Address
- 2207 FOREST HILLS DRIVE, HARRISBURG, PA 17112
Signing Officer
- Name
- Denise Calabrese Cae
- Title
- Executive Director
- Phone
- 7177240594
- Signed
- 2025-05-12
- Discuss with paid preparer
- No
Preparer
- Firm
- Lisa Acri CPA & Associates Inc
- Address
- 29 S UNION ST, Middletown, PA 17057
- Preparer
- Lisa Acri CPA
- Phone
- 7179442000
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description AmountSUBSCRIPTIONS 567BOARD AND COMMITTEE EXPENSE 893BANK AND CREDIT CARD FEES 2,107OFFICE EXPENSES 420WEBSITE 2,217DATA STORAGE AND SECURITY 957INSURANCE 4,836TRAVEL 3,111CONFERENCE EXPENSE 197”
Description of other assets Part II line 24
“Category Beginning of Year End of YearPREPAID EXPENSES 3,910 5,544”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearACCOUNTS PAYABLE 5,896 2,689DEFERRED REVENUE 37,935 41,375”
General explanation attachment
“The organization has entered into a contract with a management company. Calabrese management, inc., ein: 25-1874170, handles all management, financial, program and administrative duties for the organization. The company averaged 30 hours per week working for the organization in 2024.”
Raw XML Appendix159 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | DENISE CALABRESE CAE |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 0 | THE EXECUTIVE DIRECTOR IS PAID BY THE MANAGEMENT COMPANY HIRED BY THE ORGANIZATION. |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DENISE CALABRESE CAE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7177240594 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2207 FOREST HILLS DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Harrisburg |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 17112 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 76540 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 86874 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11735 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 83077 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 80450 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 92418 |
| IRS990EZ/GrossReceiptsAmt | 0 | 113684 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 57024 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 36619 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 48354 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 36619 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 48354 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2061 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KEN KRUG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RICHARD HAWLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KENDA DARIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JIM DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SAM B DeFILLIPPO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DWIGHT HENNEBERGER Jr |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | EDWARD MILLER Jr |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | DENISE CALABRESE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | CHAD WILLOW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | TREYNOR McADAMS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | IMMEDIATE PAST CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CHAIR-ELECT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3910 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5544 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15305 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ADVANCE RECREATIONAL CONSTRUCTION INDUST |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1506 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 56660 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED RISC (RECREATIONAL INSTALLATION SPECIALIST CERTIFICATION)COURSE FIVE TIMES, REACHING 73 INSTALLERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | REPRESENTED ORGANIZATION AT TWO ASTM MEETINGS. WORKED TOWARDS APPROVAL OF INSTALLER STANDARD GUIDE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | DISTRIBUTED 4 E-NEWSLETTERS TO MEMBERS & POTENTIAL MEMBERS. DISTRIBUTED DUES RENEWALTO 147 MEMBERS, OF WHICH 119 RENEWED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 43831 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 44064 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 101949 |
| IRS990EZ/TotalRevenueAmt | 0 | 113684 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.PLAYGROUND-CONTRACTORS.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountSUBSCRIPTIONS 567BOARD AND COMMITTEE EXPENSE 893BANK AND CREDIT CARD FEES 2,107OFFICE EXPENSES 420WEBSITE 2,217DATA STORAGE AND SECURITY 957INSURANCE 4,836TRAVEL 3,111CONFERENCE EXPENSE 197 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Category Beginning of Year End of YearPREPAID EXPENSES 3,910 5,544 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearACCOUNTS PAYABLE 5,896 2,689DEFERRED REVENUE 37,935 41,375 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION HAS ENTERED INTO A CONTRACT WITH A MANAGEMENT COMPANY. CALABRESE MANAGEMENT, INC., EIN: 25-1874170, HANDLES ALL MANAGEMENT, FINANCIAL, PROGRAM AND ADMINISTRATIVE DUTIES FOR THE ORGANIZATION. THE COMPANY AVERAGED 30 HOURS PER WEEK WORKING FOR THE ORGANIZATION IN 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | General explanation attachment |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENISE CALABRESE CAE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7177240594 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NATIONAL PLAYGROUND CONTRACTORS ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NATI |
| ReturnHeader/Filer/EIN | 0 | 841411278 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DENISE CALABRESE |
| ReturnHeader/Filer/PhoneNum | 0 | 7177240594 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2207 FOREST HILLS DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HARRISBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 17112 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261677336 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LISA ACRI CPA & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 29 S UNION ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Middletown |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 17057 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7179442000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA ACRI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T09:52:37-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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