Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Emerald Playground Association
EIN 87-4816170 • 501(c)3 • Slatington, PA
990-N CoverageNTEE N63
Profile
To provide members of the emerald borough the use of a baseball facility including baseball programs as well as the use of the facility area for community events.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
3.48x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Down$6,579
Down $12,358 (-65%) from 2023
Liabilities
Down$22,888
Down $15,049 (-40%) from 2023
Net Assets
Up-$16,309
Up $2,691 (+14%) from 2023
Revenue
Down$55,681
Down $13,673 (-20%) from 2023
Expenses
Down$52,990
Down $36,569 (-41%) from 2023
Net Income
Up$2,691
Up $22,896 (+113%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,579
- Liabilities
- $22,888
- Net assets
- -$16,309
- Revenue
- $55,681
- Expenses
- $52,990
- Net income
- $2,691
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 19, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $72,802
Mission and Program Overview
Mission
To provide members of the emerald borough the use of a baseball facility including baseball programs as well as the use of the facility area for community events.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO GENERATE FUNDING IN ORDER TO PAY FOR EXPENSES THAT ARISE IN MAINTAINING THE CURRENT BASEBALL FACILITIES AND SNACK STAND, AS WELL AS FUTURE UPGRADES. | - | $39,178 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHAD CHRISTMAN | President | - | $0 | - | - |
| MEGAN SHIFFER | Vice Preside | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Snack Stand | $34,687 | $34,687 | $3,209 | $31,478 |
| Gun Raffle | $9,891 | $9,891 | $38 | $9,853 |
| Total Events | $44,578 | $44,578 | $11,817 | $32,761 |
Filing and Contact Details
Filer
- Filer Name
- Emerald Playground Association
- EIN
- 87-4816170
- Phone
- 6105739697
- Address
- 7340 PA ROUTE 873, SLATINGTON, PA 18080
Signing Officer
- Name
- Chad Christman
- Title
- President
- Phone
- 6105739697
- Signed
- 2025-03-19
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Gorman & Associates Pc
- Address
- 1825 FRANKLIN ST STE B, NORTHAMPTON, PA 18067-1573
- Preparer
- Robert B Travis CPA
- Phone
- 6102621280
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Facility operations bank fees 2 office expenses 393 interest on light loan 1,902 utilities 3,387 field lighting purchases 12,553 awards for tournaments 424 internet 796 field equipment 1,748 field maintenance 14,684 fuel for tractors 435 repairs 3,152 cleaning 97 purse bingo advertising 256 small game of chance 125 license 15 snack stand cost of goods sold 12,771 total 52,740”
Form 990-ez, Part II, Line 26
“Loans from officers 37,937 22,888”
Form 990-ez, Part III
“To provide members of the emerald borough the use of a baseball facility including baseball programs as well as the use of the facility area for community events.”
Raw XML Appendix179 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/PersonNm | 0 | CHAD CHRISTMAN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6105739697 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7340 PA ROUTE 873 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SLATINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18080 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18937 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6579 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 6050 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2691 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 250 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 18937 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6579 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 46661 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 18885 |
| IRS990EZ/GrossReceiptsAmt | 0 | 72802 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 22888 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -19000 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -16309 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -19000 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -16309 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHAD CHRISTMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MEGAN SHIFFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52740 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE MEMBERS OF THE EMERALD BOROUGH THE USE OF A BASEBALL FACILITY INCLUDING BASEBALL PROGRAMS AS WELL AS THE USE OF THE FACILITY AREA FOR COMMUNITY EVENTS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1206 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO GENERATE FUNDING IN ORDER TO PAY FOR EXPENSES THAT ARISE IN MAINTAINING THE CURRENT BASEBALL FACILITIES AND SNACK STAND, AS WELL AS FUTURE UPGRADES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 39178 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 17121 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 48425 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 37937 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 22888 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 52990 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 39178 |
| IRS990EZ/TotalRevenueAmt | 0 | 55681 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6050 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10900 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 16950 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 66752 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 74050 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 140802 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 157752 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 72802 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 84950 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 157752 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 72802 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 84950 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 157752 |
| IRS990ScheduleG/CharitableDistributionRqrInd | 0 | false |
| IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 11817 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | SNACK STAND |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | GUN RAFFLE |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 34687 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 9891 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 44578 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 34687 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 9891 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 44578 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 32761 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt | 0 | 8570 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 8570 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 3247 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 3209 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 38 |
| IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt | 0 | 4666 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt | 0 | 18885 |
| IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt | 0 | 18885 |
| IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt | 0 | 14219 |
| IRS990ScheduleG/GamingInformationGrp/NonCashPrizesBingoAmt | 0 | 3156 |
| IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt | 0 | 3156 |
| IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt | 0 | 1510 |
| IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt | 0 | 1510 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd | 0 | true |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd | 0 | false |
| IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd | 0 | false |
| IRS990ScheduleG/GamingManagerIsDirectorOfcrInd | 0 | X |
| IRS990ScheduleG/GamingManagerPersonNm | 0 | CHAD CHRISTMAN |
| IRS990ScheduleG/GamingManagerServicesProvTxt | 0 | ORGANIZE AND MANAGE ANNUAL PURSE BINGO |
| IRS990ScheduleG/GamingOtherFacilityPct | 0 | 1.00000 |
| IRS990ScheduleG/GamingWithNonmembersInd | 0 | true |
| IRS990ScheduleG/IndividualWithBooksNm | 0 | CHAD CHRISTMAN |
| IRS990ScheduleG/LicensedInd | 0 | true |
| IRS990ScheduleG/LicenseSuspendedEtcInd | 0 | false |
| IRS990ScheduleG/MemberOfOtherEntityInd | 0 | false |
| IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt | 0 | 7340 PA ROUTE 873 |
| IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm | 0 | SLATINGTON |
| IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd | 0 | 18080 |
| IRS990ScheduleG/StatesWhereGamingConductedCd | 0 | PA |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 22888 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | FIELD LIGHTING PROJECT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 49428 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | CHAD CHRISTMAN |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | PRESIDENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 22888 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FACILITY OPERATIONS BANK FEES 2 OFFICE EXPENSES 393 INTEREST ON LIGHT LOAN 1,902 UTILITIES 3,387 FIELD LIGHTING PURCHASES 12,553 AWARDS FOR TOURNAMENTS 424 INTERNET 796 FIELD EQUIPMENT 1,748 FIELD MAINTENANCE 14,684 FUEL FOR TRACTORS 435 REPAIRS 3,152 CLEANING 97 PURSE BINGO ADVERTISING 256 SMALL GAME OF CHANCE 125 LICENSE 15 SNACK STAND COST OF GOODS SOLD 12,771 TOTAL 52,740 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LOANS FROM OFFICERS 37,937 22,888 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROVIDE MEMBERS OF THE EMERALD BOROUGH THE USE OF A BASEBALL FACILITY INCLUDING BASEBALL PROGRAMS AS WELL AS THE USE OF THE FACILITY AREA FOR COMMUNITY EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHAD CHRISTMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6105739697 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EMERALD PLAYGROUND ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EMER |
| ReturnHeader/Filer/EIN | 0 | 874816170 |
| ReturnHeader/Filer/PhoneNum | 0 | 6105739697 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7340 PA ROUTE 873 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SLATINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 18080 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 825326756 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GORMAN & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1825 FRANKLIN ST STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTHAMPTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 180671573 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6102621280 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT B TRAVIS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-03-19T11:39:02-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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