Civic Intelligence

Emerald Playground Association

990EZ • Fiscal year 2023 • EIN 87-4816170

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 07, 2024

Organization ProfileN/A
7340 PA Route 873Slatington, PA 18080

(610) 573-9697

Siviq Scores

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

Liabilities / Assets

96th percentile

2.00x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

97th percentile

0.55x

Higher debt load relative to revenue than 97% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Net Margin

7th percentile

-29%

Higher net margin than 7% of similar nonprofits.

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$0

Higher top officer pay than 96% of similar nonprofits.

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

2023 filings • NTEE N63 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

$18,937

No earlier filing loaded for comparison.

Net Assets

-$19,000

No earlier filing loaded for comparison.

Liabilities

$37,937

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin7th percentile

Revenue

$69,354

No earlier filing loaded for comparison.

Expenses

$89,559

No earlier filing loaded for comparison.

Net Income

-$20,205

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40K$20K$0-$20KAssets 2023: $18,937Liabilities 2023: $37,937Net Assets 2023: -$19,0002023Assets 2024: $6,579Liabilities 2024: $22,888Net Assets 2024: -$16,3092024

Highlighted filing

2023

Assets$18,937
Liabilities$37,937
Net Assets-$19,000
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2023: $69,354Expenses 2023: $89,559Net Income 2023: -$20,2052023Revenue 2024: $55,681Expenses 2024: $52,990Net Income 2024: $2,6912024

Highlighted filing

2023

Revenue$69,354
Expenses$89,559
Net Income-$20,205
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 7, 2024
Return Version
2023v4.0
Gross Receipts
$84,950
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

DescriptionGrantsExpenses
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.-$78,279
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHAD CHRISTMANPresident-$0--
MEGAN SHIFFERVice Preside-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gun Raffle$20,000$20,000-$20,000
Snack Stand$20,000$20,000$2,037$17,963
Total Events$40,000$40,000$10,727$29,273
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
2024-02-07
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 batting cages 5,872 winter event - ice rink 2,100 utilities 1,923 misc operating expenses 1,630 field lighting purchases 65,566 field maintenance 2,818 purse bingo small game of chance 150 license 25 snack stand cost of goods sold 9,475 total 89,559”

Form 990-ez, Part II, Line 26

“Loans from officers 0 37,937”

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 Appendix173 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHAD CHRISTMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum06105739697
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07340 PA ROUTE 873
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SLATINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd018080
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01205
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018937
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010900
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-20205
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01205
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018937
IRS990EZ/FundraisingGrossIncomeAmt047500
IRS990EZ/GamingGrossIncomeAmt026550
IRS990EZ/GrossReceiptsAmt084950
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt037937
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01205
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-19000
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01205
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-19000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHAD CHRISTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MEGAN SHIFFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt089559
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO 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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO 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/ProgramServiceExpensesAmt078279
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt015596
IRS990EZ/SpecialEventsNetIncomeLossAmt058454
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt037937
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt089559
IRS990EZ/TotalProgramServiceExpensesAmt078279
IRS990EZ/TotalRevenueAmt069354
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt074050
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt074050
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt084950
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt084950
IRS990ScheduleA/Total509Grp/TotalAmt084950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt084950
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt084950
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010727
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GUN RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SNACK STAND
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029273
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt08690
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt08690
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02037
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02037
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt01100
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt01100
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03757
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt022250
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt04300
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt026550
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt022793
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesBingoAmt02657
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt02657
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0CHAD CHRISTMAN
IRS990ScheduleG/GamingManagerServicesProvTxt0ORGANIZE AND MANAGE ANNUAL PURSE BINGO
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0CHAD CHRISTMAN
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt07340 PA ROUTE 873
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SLATINGTON
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0PA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd018080
IRS990ScheduleG/StatesWhereGamingConductedCd0PA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037937
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0FIELD LIGHTING PROJECT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt049428
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CHAD CHRISTMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt037937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FACILITY OPERATIONS BATTING CAGES 5,872 WINTER EVENT - ICE RINK 2,100 UTILITIES 1,923 MISC OPERATING EXPENSES 1,630 FIELD LIGHTING PURCHASES 65,566 FIELD MAINTENANCE 2,818 PURSE BINGO SMALL GAME OF CHANCE 150 LICENSE 25 SNACK STAND COST OF GOODS SOLD 9,475 TOTAL 89,559
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOANS FROM OFFICERS 0 37,937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO 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/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHAD CHRISTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06105739697
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD PLAYGROUND ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0874816170
ReturnHeader/Filer/PhoneNum06105739697
ReturnHeader/Filer/USAddress/AddressLine1Txt07340 PA ROUTE 873
ReturnHeader/Filer/USAddress/CityNm0SLATINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0825326756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GORMAN & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01825 FRANKLIN ST STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0180671573
ReturnHeader/PreparerPersonGrp/PhoneNum06102621280
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT B TRAVIS CPA
ReturnHeader/ReturnTs02024-02-07T14:31:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHAD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHRISTMAN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,937
Liabilities
$37,937
Net assets
-$19,000
Revenue
$69,354
Expenses
$89,559
Net income
-$20,205
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.58$22.9$16.3$55.7$53.0$2.69
2023Detailed filing. Detailed filing data is available for this year.$18.9$37.9$19.0$69.4$89.6$20.2