Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Shelby Friends of the Parks
EIN 84-4977151 • 501(c)3 • Shelby, NC
Profile
Shelby friends of the parks operates exclusively for charitable purposes under section 501(c)(3) of the internal revenue code. The organization raises funds and provides financial support for the city of shelbys department of parks and recreation. Its activities include organizing community fundraising events, receiving charitable donations, and managing special programs designed to improve and expand public parks, recreation facilities, and community events. The funds raised by the organization help supplement and subsidize the citys parks and recreation budget, ensuring that residents of all ages have access to safe, inclusive, and well- maintained spaces for recreation and leisure.shelby friends of the parks works in close cooperation with the city of shelby to identify priority projects and to ensure that all funds are used to enhance the communitys parks, recreation, and cultural opportunities for the public benefit.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$33,144
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$33,144
No earlier filing loaded for comparison.
Revenue
$601
No earlier filing loaded for comparison.
Expenses
$7,163
No earlier filing loaded for comparison.
Net Income
-$6,562
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $33,144
- Liabilities
- -
- Net assets
- $33,144
- Revenue
- $601
- Expenses
- $7,163
- Net income
- -$6,562
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Jun 30, 2025
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $601
Mission and Program Overview
Mission
Shelby friends of the parks operates exclusively for charitable purposes under section 501(c)(3) of the internal revenue code. The organization raises funds and provides financial support for the city of shelbys department of parks and recreation. Its activities include organizing community fundraising events, receiving charitable donations, and managing special programs designed to improve and expand public parks, recreation facilities, and community events. The funds raised by the organization help supplement and subsidize the citys parks and recreation budget, ensuring that residents of all ages have access to safe, inclusive, and well- maintained spaces for recreation and leisure.shelby friends of the parks works in close cooperation with the city of shelby to identify priority projects and to ensure that all funds are used to enhance the communitys parks, recreation, and cultural opportunities for the public benefit.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT TO ENHANCE AND EXPAND THE CITY OF SHELBYS PARKS, RECREATION PROGRAMS, AND COMMUNITY FACILITIES FOR PUBLIC BENEFIT. | - | $6,607 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SALLY ROYSTER | President | - | $0 | - | - |
| ALAN FORD | Secretary | - | $0 | - | - |
| CHUCK HAMILTON | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Shelby Friends of the Parks
- EIN
- 84-4977151
- Phone
- 7044826675
- Address
- PO BOX 2753, SHELBY, NC 28151
Signing Officer
- Name
- Sally Royster
- Title
- President
- Phone
- 7044826675
- Signed
- 2025-11-10
Preparer
- Firm
- Gragg & Gragg Llp
- Address
- 9 E MARION ST, SHELBY, NC 28150-4301
- Preparer
- Jason Gragg Cpapfs
- Phone
- 7044822001
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses event expense 6,468 total 6,468”
Form 990-ez, Part I, Line 20
“-247”
Form 990-ez, Part III
“Shelby friends of the parks operates exclusively for charitable purposes under section 501(c)(3) of the internal revenue code. The organization raises funds and provides financial support for the city of shelbys department of parks and recreation. Its activities include organizing community fundraising events, receiving charitable donations, and managing special programs designed to improve and expand public parks, recreation facilities, and community events. The funds raised by the organization help supplement and subsidize the citys parks and recreation budget, ensuring that residents of all ages have access to safe, inclusive, and well- maintained spaces for recreation and leisure.shelby friends of the parks works in close cooperation with the city of shelby to identify priority projects and to ensure that all funds are used to enhance the communitys parks, recreation, and cultural opportunities for the public benefit.”
Raw XML Appendix110 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | GRAGG FINANCIAL |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | GRAGG FINANCIAL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7044822001 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9 E MARION ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SHELBY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28150 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 39953 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33144 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6562 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 695 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 39953 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 33144 |
| IRS990EZ/GrossReceiptsAmt | 0 | 601 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 39953 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 33144 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 39953 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 33144 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SALLY ROYSTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALAN FORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHUCK HAMILTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -247 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6468 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SHELBY FRIENDS OF THE PARKS OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT FOR THE CITY OF SHELBYS DEPARTMENT OF PARKS AND RECREATION. ITS ACTIVITIES INCLUDE ORGANIZING COMMUNITY FUNDRAISING EVENTS, RECEIVING CHARITABLE DONATIONS, AND MANAGING SPECIAL PROGRAMS DESIGNED TO IMPROVE AND EXPAND PUBLIC PARKS, RECREATION FACILITIES, AND COMMUNITY EVENTS. THE FUNDS RAISED BY THE ORGANIZATION HELP SUPPLEMENT AND SUBSIDIZE THE CITYS PARKS AND RECREATION BUDGET, ENSURING THAT RESIDENTS OF ALL AGES HAVE ACCESS TO SAFE, INCLUSIVE, AND WELL- MAINTAINED SPACES FOR RECREATION AND LEISURE.SHELBY FRIENDS OF THE PARKS WORKS IN CLOSE COOPERATION WITH THE CITY OF SHELBY TO IDENTIFY PRIORITY PROJECTS AND TO ENSURE THAT ALL FUNDS ARE USED TO ENHANCE THE COMMUNITYS PARKS, RECREATION, AND CULTURAL OPPORTUNITIES FOR THE PUBLIC BENEFIT. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 601 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT TO ENHANCE AND EXPAND THE CITY OF SHELBYS PARKS, RECREATION PROGRAMS, AND COMMUNITY FACILITIES FOR PUBLIC BENEFIT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 6607 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialConditionDesc | 0 | FISCAL YEAR CHANGE REQUEST |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 7163 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 6607 |
| IRS990EZ/TotalRevenueAmt | 0 | 601 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 601 |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES EVENT EXPENSE 6,468 TOTAL 6,468 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | -247 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SHELBY FRIENDS OF THE PARKS OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT FOR THE CITY OF SHELBYS DEPARTMENT OF PARKS AND RECREATION. ITS ACTIVITIES INCLUDE ORGANIZING COMMUNITY FUNDRAISING EVENTS, RECEIVING CHARITABLE DONATIONS, AND MANAGING SPECIAL PROGRAMS DESIGNED TO IMPROVE AND EXPAND PUBLIC PARKS, RECREATION FACILITIES, AND COMMUNITY EVENTS. THE FUNDS RAISED BY THE ORGANIZATION HELP SUPPLEMENT AND SUBSIDIZE THE CITYS PARKS AND RECREATION BUDGET, ENSURING THAT RESIDENTS OF ALL AGES HAVE ACCESS TO SAFE, INCLUSIVE, AND WELL- MAINTAINED SPACES FOR RECREATION AND LEISURE.SHELBY FRIENDS OF THE PARKS WORKS IN CLOSE COOPERATION WITH THE CITY OF SHELBY TO IDENTIFY PRIORITY PROJECTS AND TO ENSURE THAT ALL FUNDS ARE USED TO ENHANCE THE COMMUNITYS PARKS, RECREATION, AND CULTURAL OPPORTUNITIES FOR THE PUBLIC BENEFIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SALLY ROYSTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7044826675 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHELBY FRIENDS OF THE PARKS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHEL |
| ReturnHeader/Filer/EIN | 0 | 844977151 |
| ReturnHeader/Filer/PhoneNum | 0 | 7044826675 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2753 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SHELBY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28151 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 562158195 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GRAGG & GRAGG LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9 E MARION ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SHELBY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 281504301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7044822001 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JASON GRAGG CPAPFS |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T16:56:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.