VIRGINIA BEACH PARKS AND RECREATION FOUNDATION: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: VIRGINIA BEACH PARKS AND RECREATION FOUNDATION (EIN 20-0717428)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-06-01
IRS object ID: 202611529349200821
Schema version: 2025v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-06-01T13:40:29-04:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	921496310	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIENTS 1ST CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 878	AddressLine1Txt
City	YORKTOWN	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23692	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	200717428	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VIRGINIA BEACH PARKS AND RECREATION	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	VIRG	BusinessNameControlTxt
Phone	7573773436	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 64342	AddressLine1Txt
City	VIRGINIA BEACH	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23467	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RON KAUFMAN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7577170259	PhoneNum
Signature	2026-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHRYN LIGHTNER CPA	PreparerPersonNm
PTIN	P01231145	PTIN
Phone	8772513687	PhoneNum
Preparation	2026-06-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	VBRF.ORG	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$44,432	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$31,871	ContributionsGiftsGrantsEtcAmt
Investment Income	$103	InvestmentIncomeAmt
Fundraising Gross Income	$12,458	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$2,268	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$10,190	SpecialEventsNetIncomeLossAmt
Total Revenue	$42,164	TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct	$1,164	FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total	$45,321	OtherExpensesTotalAmt
Total Expenses	$46,485	TotalExpensesAmt
Excess Or Deficit For Year	-$4,321	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$401,731	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$397,410	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$401,731	BOYAmt
EOY	$397,465	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$401,731	BOYAmt
EOY	$397,465	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
EOY	$55	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$401,731	BOYAmt
EOY	$397,410	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	SUPPORT VIRGINIA BEACH CITY PARKS & RECREATION BY LEVERAGING PRIVATE FUNDS TO SUPPORT PROGRAM & FACILITIES.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt	Program Service ExpensesProgramServiceExpensesAmt
FOUNDATION FUNDED CITY PROJECTS - CONTRIBUTIONS ARE SOLICITED TO FUND PARK VARIOUS IMPROVEMENTS TO ENHANCE THE EXPERIENCE OF PATRONS IN THE PARKS.	$4,321
WATER SAFETY - CONTRIBUTIONS ARE SOLICITED TO FUND WATER SAFETY LESSONS FOR DISADVANTAGED YOUTH AND PROVIDING SUBSIDIES TO OFFER MEMBERSHIPS IN THE RECREATION CENTERS FOR FAMILIES ATHAT ARE ECONOMICALLY CHALLENGED.	$14,930
BENCH BUDDY BENCH PROCUREMENT, INSTALLATION & PLAQUES - CONTRIBUTIONS ARE SOLICITED TO FUND THE PLACEMENT OF BENCHES WHERE NEEDED IN CITY PARKS PROVIDING THE DONOR THE OPPORTUNITY TO HONOR OR MEMORIALIZE WHILE PROVIDING THE CITY WITH THE ADDED INFRASTRUCTURE OF BENCHES TO ENHANCE THE EXPERIENCE OF PATRONS IN THE PARKS.	$1,567
TREE BUDDY PLANTING & PLAQUES - CONTRIBUTIONS ARE SOLICITED TO FUND THE PLANTING OF TREES WHERE NEEDED IN CITY PARKS PROVIDING THE DONOR THE OPPORTUNITY TO HONOR OR MEMORIALIZE WHILE PROVIDING THE CITY WITH SELECTIVE ADDITIONS TO THE CITY'S TREE CANOPY WHILE ENHANCING THE BEAUTY OF THE PARKS AND ENHANCING THE EXPERIENCE OF PATRONS IN THE PARK.	$20,563

Field	Value	IRS element (for citing)
Total Program Service Expenses	$41,381	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
BARBARA DUKE
PRESIDENT	19.00	$0
RON KAUFMAN
TREASURER	16.00	$0
CLAIRE YODER
SECRETARY	15.00	$0
JOYCE HEARN
DIRECTOR	8.00	$0
PETE STRIFFLER
DIRECTOR	2.00	$0
KRISTYN WORTHLEY
VICE PRESIDE	2.00	$0
CARRIE RICE
DIRECTOR	2.00	$0
GABRIELLE GRAVES
DIRECTOR	5.00	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	RON KAUFMAN	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5193 FOXBORO LANDING	AddressLine1Txt
City	VIRGINIA BEACH	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23464	ZIPCd

Field	Value	IRS element (for citing)
Phone	7573773436	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (true)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$45,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,411	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$230,489	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$57,082	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,871	CurrentTaxYearAmt
Total	$428,030	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$45,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63,411	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$230,489	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$57,082	CurrentTaxYearMinus1YearAmt
Current Tax Year	$31,871	CurrentTaxYearAmt
Total	$428,030	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$428,030	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$54	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$41	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$157	CurrentTaxYearMinus1YearAmt
Current Tax Year	$103	CurrentTaxYearAmt
Total	$381	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$428,411	TotalSupportAmt
Gross Receipts Rltd Activities	$97,839	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.99910	PublicSupportCY170Pct
Public Support PY170	0.99890	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16	EXPENSES MARKETING 527 POSTAGE 192 WEB SERVICES 641 GENERAL LIABILITY 1,150 TREE BUDDIES 875 TREE BUDDIES 400 BENCH BUDDIES 650 WATER SAFETY 14,900 MOBILE BIKE RACKS PROJECT 4,261 DUES AND MEMBERSHIP 725 BUSINESS REGISTRATION FEE 25 FLOW PROGRAM SUPPORT 2,540 BIKE BUDDIES 2,550 MISC. EXP 1,300 BEACH WHEELCHAIRS 60 P&R GC 50 COMMUNITY CARES AWARDS 12,758 RECONCILIATION DISC. 479 NET ASSET CHANGES NOT REC 1,238 TOTAL 45,321
FORM 990-EZ, PART II, LINE 24	EQUIPMENT 3,890 3,890 LESS ACCUMULATED DEPRECIATION 3,890 3,890 TOTAL 0 0
FORM 990-EZ, PART II, LINE 26	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 55
FORM 990-EZ, PART III	SUPPORT VIRGINIA BEACH CITY PARKS & RECREATION BY LEVERAGING PRIVATE FUNDS TO SUPPORT PROGRAM & FACILITIES.
FORM 990-EZ, PART III, LINE 30	BENCH BUDDY BENCH PROCUREMENT, INSTALLATION & PLAQUES - CONTRIBUTIONS ARE SOLICITED TO FUND THE PLACEMENT OF BENCHES WHERE NEEDED IN CITY PARKS PROVIDING THE DONOR THE OPPORTUNITY TO HONOR OR MEMORIALIZE WHILE PROVIDING THE CITY WITH THE ADDED INFRASTRUCTURE OF BENCHES TO ENHANCE THE EXPERIENCE OF PATRONS IN THE PARKS.
FORM 990-EZ, PART III, LINE 31	TREE BUDDY PLANTING & PLAQUES - CONTRIBUTIONS ARE SOLICITED TO FUND THE PLANTING OF TREES WHERE NEEDED IN CITY PARKS PROVIDING THE DONOR THE OPPORTUNITY TO HONOR OR MEMORIALIZE WHILE PROVIDING THE CITY WITH SELECTIVE ADDITIONS TO THE CITY'S TREE CANOPY WHILE ENHANCING THE BEAUTY OF THE PARKS AND ENHANCING THE EXPERIENCE OF PATRONS IN THE PARK.