Civic Intelligence

California Park and Recreation Society

EIN 95-2122946 • 501(c)6 • Sacramento, CA

View Organization Page

Profile

The Organization works to encourage and assist in the advancement and development of recreational facilities and services, to assist in providing advanced education to park and recreational personnel, to engage in research for the purpose of assisting advancement and development of park and recreation services and facilities, and to disseminate information related to the field of parks and recreation throughout the State of California.

7971 Freeport BoulevardSacramento, CA 95832

www.cprs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.31x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.18x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-1.1%

Higher net margin than 30% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$203,084

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

55th percentile

7.1%

Faster asset growth than 55% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

5.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$1,843,221

Up $121,873 (+7.1%) from 2024

Liabilities

Up

$573,246

Up $156,605 (+38%) from 2024

Net Assets

Down

$1,269,975

Down $34,732 (-2.7%) from 2024

Operations
Liabilities / Revenue53rd percentileNet Margin30th percentile

Revenue

Up

$3,104,417

Up $162,567 (+5.5%) from 2024

Expenses

Up

$3,139,149

Up $265,526 (+9.2%) from 2024

Net Income

Down

-$34,732

Down $102,959 (-151%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,348,566Liabilities 2011: $296,480Net Assets 2011: $1,052,0862011Assets 2012: $1,117,690Liabilities 2012: $322,352Net Assets 2012: $795,3382012Assets 2013: $967,052Liabilities 2013: $226,880Net Assets 2013: $740,1722013Assets 2014: $955,333Liabilities 2014: $253,144Net Assets 2014: $702,1892014Assets 2015: $1,105,228Liabilities 2015: $265,644Net Assets 2015: $839,5842015Assets 2016: $1,245,684Liabilities 2016: $329,881Net Assets 2016: $915,8032016Assets 2017: $1,295,854Liabilities 2017: $248,427Net Assets 2017: $1,047,4272017Assets 2018: $1,583,369Liabilities 2018: $430,456Net Assets 2018: $1,152,9132018Assets 2019: $1,629,629Liabilities 2019: $374,494Net Assets 2019: $1,255,1352019Assets 2020: $1,497,908Liabilities 2020: $317,532Net Assets 2020: $1,180,3762020Assets 2021: $1,422,335Liabilities 2021: $450,880Net Assets 2021: $971,4552021Assets 2022: $1,406,148Liabilities 2022: $456,819Net Assets 2022: $949,3292022Assets 2023: $1,823,583Liabilities 2023: $587,103Net Assets 2023: $1,236,4802023Assets 2024: $1,721,348Liabilities 2024: $416,641Net Assets 2024: $1,304,7072024Assets 2025: $1,843,221Liabilities 2025: $573,246Net Assets 2025: $1,269,9752025

Highlighted filing

2025

Assets$1,843,221
Liabilities$573,246
Net Assets$1,269,975
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,592,542Expenses 2011: $1,993,220Net Income 2011: -$400,6782011Revenue 2012: $1,609,208Expenses 2012: $1,865,956Net Income 2012: -$256,7482012Revenue 2013: $1,682,232Expenses 2013: $1,737,398Net Income 2013: -$55,1662013Revenue 2014: $1,845,766Expenses 2014: $1,883,749Net Income 2014: -$37,9832014Revenue 2015: $2,052,784Expenses 2015: $1,915,389Net Income 2015: $137,3952015Revenue 2016: $2,225,465Expenses 2016: $2,149,246Net Income 2016: $76,2192016Revenue 2017: $2,381,178Expenses 2017: $2,249,554Net Income 2017: $131,6242017Revenue 2018: $2,618,845Expenses 2018: $2,513,359Net Income 2018: $105,4862018Revenue 2019: $2,637,289Expenses 2019: $2,535,067Net Income 2019: $102,2222019Revenue 2020: $2,711,117Expenses 2020: $2,785,876Net Income 2020: -$74,7592020Revenue 2021: $1,309,086Expenses 2021: $1,518,007Net Income 2021: -$208,9212021Revenue 2022: $2,322,085Expenses 2022: $2,344,211Net Income 2022: -$22,1262022Revenue 2023: $3,028,681Expenses 2023: $2,741,530Net Income 2023: $287,1512023Revenue 2024: $2,941,850Expenses 2024: $2,873,623Net Income 2024: $68,2272024Revenue 2025: $3,104,417Expenses 2025: $3,139,149Net Income 2025: -$34,7322025

Highlighted filing

2025

Revenue$3,104,417
Expenses$3,139,149
Net Income-$34,732
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,843,221
Liabilities
$573,246
Net assets
$1,269,975
Revenue
$3,104,417
Expenses
$3,139,149
Net income
-$34,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.84$0.57$1.27$3.10$3.14$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.42$1.30$2.94$2.87$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.82$0.59$1.24$3.03$2.74$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.46$0.95$2.32$2.34$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.45$0.97$1.31$1.52$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.32$1.18$2.71$2.79$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.63$0.37$1.26$2.64$2.54$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.43$1.15$2.62$2.51$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.25$1.05$2.38$2.25$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.33$0.92$2.23$2.15$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.27$0.84$2.05$1.92$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.25$0.70$1.85$1.88$0.04
2013Summary only. Only limited summary data is available for this year.$0.97$0.23$0.74$1.68$1.74$0.06
2012Summary only. Only limited summary data is available for this year.$1.12$0.32$0.80$1.61$1.87$0.26
2011Summary only. Only limited summary data is available for this year.$1.35$0.30$1.05$1.59$1.99$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 3, 2026
Return Version
2024v5.2
Gross Receipts
$3,104,417
Mission and Program Overview

Mission

The Organization works to encourage and assist in the advancement and development of recreational facilities and services, to assist in providing advanced education to park and recreational personnel, to engage in research for the purpose of assisting advancement and development of park and recreation services and facilities, and to disseminate information related to the field of parks and recreation throughout the State of California.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,247,358$1,150,543▼ $96,815
Investments Other Securities$136,997$348,633▲ $211,636
Land, Buildings, and Equipment, Net$274,888$281,613▲ $6,725
Prepaid Expenses and Deferred Charges$58,105$60,752▲ $2,647
Accounts Receivable$4,000$1,680▼ $2,320
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,721,348$1,843,221▲ $121,873
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$297,476$482,404▲ $184,928
Other Liabilities$74,529$90,142▲ $15,613
Deferred Revenue$44,636$700▼ $43,936
Total Liabilities$416,641$573,246▲ $156,605
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,304,707$1,269,975▼ $34,732
Total Net Assets Fund Balance$1,304,707$1,269,975▼ $34,732
Total Liabilities and Net Assets / Fund Balance$1,721,348$1,843,221▲ $121,873

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$112,357$246,184$358,541
Buildings$74,918$232,638$307,556
Equipment$12,875$213,720$226,595
Land$76,889-$76,889
Other Land Buildings$4,574$33,591$38,165
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie StephensExecutive DirectorFT$167,552$35,532$203,084
Tammy CamposCFOFT$135,387$41,575$176,962

Board Members and Trustees

NameTitle
Kyla BrownPresident
Cindy BagleyPresident-Elect
Jenni WorshamVice President
Ashika LalMember
Aumee FreyMember
Candice SmithMember
Janine AndradeMember
Mel JohnsonMember
Nicole McNeilMember
Tricia MullanMember
Victoria ReynaSecretary-Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,852,471
Investment Income
$15,909
Other Revenue
$236,037
Change in Net Assets
$-34,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,104,417
Total Revenue per Audited Statements
$3,104,417
Total Revenue per Form 990
$3,104,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,996,870
Salaries, Compensation, and Employee Benefits$1,142,279
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,217,159$64,061-$1,281,220
Other Salaries and Wages$343,864$91,407-$435,271
Current Officers, Directors, Trustees, and Key Employees$303,571$80,697-$384,268
Other Employee Benefits$158,756$42,201-$200,957
Office Expenses$137,977$7,262-$145,239
All Other Expenses$96,380$2,739-$99,119
Pension Plan Contributions$57,012$15,155-$72,167
Other Expenses$51,299$73,141-$51,299
Payroll Taxes$39,197$10,419-$49,616
Depreciation Depletion$27,697$3,078-$30,775
Fees for Services Other$20,815$5,204-$26,019
Fees for Services Accounting$14,720$3,680-$18,400
Fees for Services Legal$1,049$262-$1,311
Total Functional Expenses$2,722,646$416,503$0$3,139,149

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,139,149
Total Expenses per Audited Statements$3,139,149
Total Expenses per Form 990$3,139,149
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$51,299
Total Nondeductible Lobbying and Political Cost$51,299
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$89,652
Other Current Liabilities$490
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Executive Director and director of finance review form 990 before filling.”

Form 990, Part VI, Section B, Line 12C

“Reported to Board Annual or more often if issues arise.”

Form 990, Part VI, Section B, Line 15B

“Salary survey conducted every 3 years, analysis and recommendations are made from this report.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
California Park and Recreation Society
EIN
95-2122946
Phone
9166652777
Address
7971 Freeport Boulevard, Sacramento, CA 95832

Signing Officer

Name
Stephanie Stephens
Title
Executive Director
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Stephens
Formed
1949
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
8
Volunteers
200

Preparer

Firm
MUN CPAs LLP
Address
2901 Douglas Blvd Ste 290, Roseville, CA 95661
Preparer
Bradley J Bartells CPA
Phone
9167744208
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a tax-exempt organization under section 501(c)(6) of the Internal Revenue Code and section 23701(e) of the California Revenue and Taxation Code; therefore, the Organization is subject to federal and state income taxes only on unrelated business income. For the current year, there was no unrelated business taxable income (UBTI).The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities as of April 30, 2025.”

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IRS990/Form990PartVIISectionAGrp/PersonNm2Ashika Lal
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IRS990/Form990PartVIISectionAGrp/PersonNm4Kyla Brown
IRS990/Form990PartVIISectionAGrp/PersonNm5Cindy Bagley
IRS990/Form990PartVIISectionAGrp/PersonNm6Mel Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm7Victoria Reyna
IRS990/Form990PartVIISectionAGrp/PersonNm8Jenni Worsham
IRS990/Form990PartVIISectionAGrp/PersonNm9Aumee Frey
IRS990/Form990PartVIISectionAGrp/PersonNm10Candice Smith
IRS990/Form990PartVIISectionAGrp/PersonNm11Janine Andrade
IRS990/Form990PartVIISectionAGrp/PersonNm12Nicole McNeil
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IRS990/MissionDesc0The Organization works to encourage and assist in the advancement and development of recreational facilities and services, to assist in providing advanced education to park and recreational personnel, to engage in research for the purpose of assisting advancement and development of park and recreation services and facilities, and to disseminate information related to the field of parks and recreation throughout the State of California.
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