Civic Intelligence

Washington Recreation & Parks Association

990 • Fiscal year 2013 • EIN 91-1271983

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

Organization ProfileWWW.WRPATODAY.ORG
2150 N 107th Street Suite 20598133

(360) 459-9396

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

38th percentile

-1.4%

Higher net margin than 38% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

52nd percentile

3.0%

Faster asset growth than 52% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

52nd percentile

2.7%

Faster revenue growth than 52% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$117,026

Up $3,361 (+3.0%) from 2012

Net Assets

Up

$117,026

Up $3,361 (+3.0%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin38th percentile

Revenue

$407,165

No earlier filing loaded for comparison.

Expenses

Down

$412,700

Down $17,361 (-4.0%) from 2012

Net Income

-$5,535

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $101,342Liabilities 2011: $0Net Assets 2011: $101,3422011Assets 2012: $113,665Liabilities 2012: $0Net Assets 2012: $113,6652012Assets 2013: $117,026Liabilities 2013: $0Net Assets 2013: $117,0262013Assets 2014: $135,601Liabilities 2014: $0Net Assets 2014: $135,6012014Assets 2015: $104,527Liabilities 2015: $0Net Assets 2015: $104,5272015Assets 2016: $129,338Liabilities 2016: $0Net Assets 2016: $129,3382016Assets 2017: $171,550Liabilities 2017: $0Net Assets 2017: $171,5502017Assets 2018: $195,264Liabilities 2018: $0Net Assets 2018: $195,2642018Assets 2019: $248,765Liabilities 2019: $0Net Assets 2019: $248,7652019Assets 2020: $246,445Liabilities 2020: $0Net Assets 2020: $246,4452020Assets 2021: $259,255Liabilities 2021: $0Net Assets 2021: $259,2552021Assets 2022: $251,471Liabilities 2022: $0Net Assets 2022: $251,4712022Assets 2023: $309,416Liabilities 2023: $0Net Assets 2023: $309,4162023

Highlighted filing

2013

Assets$117,026
Liabilities$0
Net Assets$117,026
Open 2013 Filing

Operations Trend

Revenue Growth52nd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $386,192Expenses 2011: $398,964Net Income 2011: -$12,7722011Expenses 2012: $430,0612012Revenue 2013: $407,165Expenses 2013: $412,700Net Income 2013: -$5,5352013Revenue 2014: $425,876Expenses 2014: $403,493Net Income 2014: $22,3832014Revenue 2015: $367,186Expenses 2015: $398,260Net Income 2015: -$31,0742015Revenue 2016: $420,044Expenses 2016: $395,233Net Income 2016: $24,8112016Revenue 2017: $452,856Expenses 2017: $410,644Net Income 2017: $42,2122017Revenue 2018: $451,564Expenses 2018: $427,850Net Income 2018: $23,7142018Revenue 2019: $462,793Expenses 2019: $409,292Net Income 2019: $53,5012019Revenue 2020: $226,528Expenses 2020: $236,448Net Income 2020: -$9,9202020Revenue 2021: $270,837Expenses 2021: $271,474Net Income 2021: -$6372021Revenue 2022: $452,190Expenses 2022: $445,186Net Income 2022: $7,0042022Revenue 2023: $517,600Expenses 2023: $462,828Net Income 2023: $54,7722023

Highlighted filing

2013

Revenue$407,165
Expenses$412,700
Net Income-$5,535
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$407,165
Mission and Program Overview

Mission

Washington recreation & parks

Washington recreation and park association (wrpa) is an educational organization dedicated to enhancing and promoting parks, recreation, arts and leisure pursuits for all ages in washington state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$113,665$116,941▲ $3,276
Cash and Non-Interest-Bearing Accounts-$25,152-
Savings and Temporary Cash Investments$44,313$12,620▼ $31,693
Rtn Earn Endowment Incm Other Fnds$3,276$85▼ $3,191
Total Assets$116,941$117,026▲ $85
Other Assets Total$72,628$79,254▲ $6,626
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$116,941$117,026▲ $85
Total Liabilities and Net Assets / Fund Balance$116,941$117,026▲ $85

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$79,254--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$72,628$100▲ $13,229-$79,254
2012$67,646$150▲ $5,885-$72,628
2011$69,551$1,104▲ $82-$67,646
2010$62,662$229▲ $6,999-$69,551
2009$64,679$650▲ $371-$62,662
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Lori CummingsAdmin Chair
Tracy GallawayAdmin Chair
Jessi BonPresident
Carrie HitePresident El
Jen BenAquatics CHA
BRIDGETT O'CONNELLAquatics Ele
Erin ThimAthl/fitness
Marlus FrancisAthl/fitness
Joanna PuthoffConference E
Sue FalashConstitution
Carleen HanscomDistrict Rep
Carol CarterDistrict Rep
Dave HallDistrict Rep
Erin AmbrozicDistrict Rep
Jenny WilsonDistrict Rep
Johnie TuckerDistrict Rep
Megan ViningDistrict Rep
Rebecca HallDistrict Rep
Scott RiverDistrict Rep
Tony TrofimczukDistrict Rep
Julie RyanFacility CHA
Shawna DavisFacility Ele
Amanda RichardsonHigher Ed Re
John KeatesLegislative
Paul SimmonsLegislative
Dave JohnsonMembership
Dan AckerPark Resourc
Justin WilkinsonPark Resourc
Tara MizellPast Preside
Ryan DalyProg Serv. C
Kevin WitteProg. Serv.
Casey StanleyPublic Relat
Sarah SandquistTeen Service
Tami CobbTeen Service
Colin WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,585
Program Service Revenue
$292,416
Investment Income
$5,110
Other Revenue
$3,054
All Other Contributions
$1,849
Change in Net Assets
$-5,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,678
Salaries, Compensation, and Employee Benefits$139,022
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,295$34,473-$125,768
Conferences and Meetings$83,125--$83,125
Fees for Services Other$67,629$6,784-$74,413
Office Expenses$26,455$3,675-$30,130
Fees for Services Lobbying$28,254--$28,254
Payroll Taxes$7,507$3,218-$10,725
Occupancy-$8,921-$8,921
Information Technology$1,607$6,625-$8,232
Travel$2,999$3,665-$6,664
Insurance-$2,693-$2,693
Other Employee Benefits$1,770$759-$2,529
Other Expenses$2,463$7,123-$2,463
Advertising-$2,237-$2,237
Fees for Service Investment Mgmnt Fees$1,328--$1,328
Fees for Services Accounting-$975-$975
Total Functional Expenses$321,988$90,712$0$412,700
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,399
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Elections are held annually to select the officers, districts, and section leadership. Wrpa has 6 officers who are elected by the entire membership. Wrpa has 6 district chairs who are voted on by only members within their district. Wrpa has 7 section positions which are elected from the members of each section. In the case of an unexpected vacancy wrpa will host a special election.”

Form 990, Page 6, Part VI, Line 7B

“Changes to the association's constitution and bylaws require approvoal of the membership.”

Form 990, Page 6, Part VI, Line 11B

“The wrpa finance committee reviews the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors signs a conflict of inerest policy form and reviews the implications of non-compliance annually during board training.”

Form 990, Page 6, Part VI, Line 15A

“The wrpa president, past president and president elect participate in the evaluation and compensation setting process annually for the executive director. They use data from the washington society of association executives salary survey and the council of state association executives of park and recreation associations for comparison along with industy data for directors of small park and recreation departments.”

Form 990, Page 6, Part VI, Line 19

“Wrpa's constitution and bylaws are posted on our website at www.wrpatoday.org under board resources which is available to the public. Requests for information about our conflict of interest policy and financial statements can be made by contacting the executive director at the wrpa office between the hours of 8:00am-4:30pm weekdays.”

Filing and Contact Details

Filer

EIN
91-1271983
Phone
3604599396

Signing Officer

Name
Colin Walker
Title
Treasurer
Phone
3604599396
Signed
2014-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessi Bon
Formed
1947
Legal Domicile
Wa
Voting Board Members
25
Independent Board Members
25
Employees
3
Volunteers
1,204

Preparer

Preparer
Gregory T Stapp
Phone
3607548895
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees 67,629 6,784 0”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2AQUATICS CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DISTRICT REP
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IRS990/Form990PartVIISectionAGrp/TitleTxt6ADMIN CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PROG SERV. C
IRS990/Form990PartVIISectionAGrp/TitleTxt8FACILITY ELE
IRS990/Form990PartVIISectionAGrp/TitleTxt9CONSTITUTION
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DISTRICT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISTRICT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt17LEGISLATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt18PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt19AQUATICS ELE
IRS990/Form990PartVIISectionAGrp/TitleTxt20CONFERENCE E
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IRS990/Form990PartVIISectionAGrp/TitleTxt29DISTRICT REP
IRS990/Form990PartVIISectionAGrp/TitleTxt30DISTRICT REP
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$117,026
Liabilities
$0
Net assets
$117,026
Revenue
$407,165
Expenses
$412,700
Net income
-$5,535
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.00$3.09$5.18$4.63$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.00$2.51$4.52$4.45$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.00$2.59$2.71$2.71$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.00$2.46$2.27$2.36$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.00$2.49$4.63$4.09$0.54
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.00$1.95$4.52$4.28$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.72$4.53$4.11$0.42
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.00$1.29$4.20$3.95$0.25
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$3.67$3.98$0.31
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$4.26$4.03$0.22
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$4.07$4.13$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$4.30
2011Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$3.86$3.99$0.13