PARKS ALLIANCE OF LOUISVILLE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PARKS ALLIANCE OF LOUISVILLE INC (EIN 20-4372292)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-08-05
IRS object ID: 202542179349300049
Schema version: 2024v5.2
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
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-08-05T11:36:23-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	611064249	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DEMING MALONE LIVESAY & OSTROFF PSC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9300 SHELBYVILLE ROAD SUITE 1100	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402225187	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	204372292	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PARKS ALLIANCE OF LOUISVILLE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PARK	BusinessNameControlTxt
Phone	5023149690	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5755	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40255	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BROOKE PARDUE	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	5024563253	PhoneNum
Signature	2025-07-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SARAH K ANTLE	PreparerPersonNm
PTIN	P01391676	PTIN
Phone	5024269660	PhoneNum
Preparation	2025-07-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BROOKE PARDUE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5755	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40255	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,838,123	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.PARKSALLIANCELOU.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	DRIVE EQUITABLE INVESTMENT IN OUR PUBLIC PARKS TO IMPROVE THE HEALTH OF THE ENTIRE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	13	TotalEmployeeCnt
Total Volunteers	75	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,487,326	PYContributionsGrantsAmt
CY Contributions Grants	$1,678,351	CYContributionsGrantsAmt
PY Program Service Revenue	$1,928,724	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,046,891	CYProgramServiceRevenueAmt
PY Investment Income	$84,207	PYInvestmentIncomeAmt
CY Investment Income	$108,558	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$4,323	CYOtherRevenueAmt
PY Total Revenue	$5,500,257	PYTotalRevenueAmt
CY Total Revenue	$3,838,123	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,139,010	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$766,683	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$362,902	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$600,826	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$167,013	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,517,206	PYOtherExpensesAmt
CY Other Expenses	$1,728,164	CYOtherExpensesAmt
PY Total Expenses	$6,019,118	PYTotalExpensesAmt
CY Total Expenses	$3,095,673	CYTotalExpensesAmt
PY Revenues Less Expenses	-$518,861	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$742,450	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,425,727	TotalAssetsBOYAmt
Total Assets EOY	$4,273,893	TotalAssetsEOYAmt
Total Liabilities BOY	$141,212	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$263,928	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,284,515	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,009,965	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	DRIVE EQUITABLE INVESTMENT IN OUR PUBLIC PARKS TO IMPROVE THE HEALTH AND WELLBEING OF THE ENTIRE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$998,338	ExpenseAmt
Grant	$655,513	GrantAmt
Revenue	$1,075	RevenueAmt
Desc	ALBERTA O. JONES PARK - A VIBRANT PUBLIC PARK NAMED AFTER THE PIONEERING ATTORNEY AND CIVIL RIGHTS CHAMPION ALBERTA ODELL JONES WHOSE FIRST LAW OFFICE WAS LOCATED JUST BLOCKS FROM THE PARK SITE. THE FIRST PHASE OF THE PARK - ON FIVE OF THE SITE'S ROUGHLY 20 ACRES - CELEBRATED ITS FIRST FULL YEAR OF OPERATION IN 2024, WHEN WE PARTNERED WITH MORE THAN 50 OTHER NONPROFITS TO PROVIDE EVENTS, SERVICES, AND PROGRAMMING REQUESTED BY THE COMMUNITY. PHASE 1 OF THE PARK BOASTS:* CUSTOM MUSIC-INSPIRED NATURE PLAYGROUND DESIGNED BY EARTHSCAPE.* PERFORMANCE PAVILION FEATURING A GIANT PHOTOMOSAIC HONORING ALBERTA O. JONES.* WALKING PATHS AND FITNESS STATIONS.* MULTI-PURPOSE GREAT LAWN FOR SPORTS, EVENTS, MARKETS, AND MORE.* PICNIC PAVILION WITH GRILLS FOR GROUP GATHERINGS AND COOKOUTS.* OUTDOOR CLASSROOM FOR PEOPLE OF ALL AGES TO LEARN AND ENGAGE WITH NATURE.* FREE 5G WI-FI.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,543,456	ExpenseAmt
Revenue	$2,046,891	RevenueAmt
Desc	EVENTS - THE JACK O'LANTERN SPECTACULAR BEGAN IN LOUISVILLE IN 2013 AND IS HELD ANNUALLY IN IROQUOIS PARK WITH MORE THAN 5,000 ARTISTICALLY CARVED PUMPKINS ILLUMINATED AT NIGHT AS AN ORGANIC ART SHOW". THIS REGIONAL EVENT WELCOMES MORE THAN 110,000 GUESTS ANNUALLY, AND ACCOUNTS FOR APPROXIMATELY $2.8M IN ECONOMIC IMPACT FOR THE CITY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$94,962	ExpenseAmt
Grant	$59,277	GrantAmt
Desc	BALLARD PARK - COMMUNITY OUTREACH ON THIS REIMAGINED PARK ENDED AND THE FINAL DESIGN IS UNDER DEVELOPMENT, REFLECTING THE NEEDS AND WANTS OF THE SMOKETOWN COMMUNITY.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$76,940	ExpenseAmt
Grant	$51,893	GrantAmt
Desc	OTHER PROJECTS - SUPPORTING IMPROVEMENTS TO LOUISVILLE METRO PARKS WITH A VISION OF CREATING GREAT PARKS FOR ALL.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$76,940	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$51,893	TotalOtherProgSrvcGrantAmt
Total Program Service Expenses	$2,713,696	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	13	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BROOKE PARDUE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5023149690	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5755	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40255	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MEGAN CAMPBELL
DIRECTOR	1.00	Yes (X)	$0	$0	$0
KATRINA HARMON
DIRECTOR	1.00	Yes (X)	$0	$0	$0
REBECCA BRADY
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
SWANNIE JETT
DIRECTOR	1.00	Yes (X)	$0	$0	$0
AMEERAH PALACIOS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ASHLEY DUNCAN
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MICHAEL BOWMAN
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JUAN DAVIS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
TAMRA HAMADE
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
DREEMA JACKSON
DIRECTOR	1.00	Yes (X)	$0	$0	$0
MAX BRIDGES
DIRECTOR	1.00	Yes (X)	$0	$0	$0
SANDRA DODGE
CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
DOMINIC MANECKE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ALONZO RAMONT
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JASMINE WEATHERBY
VICE-CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)
BROOKE PARDUE
PRESIDENT/CEO	40.00		$129,293	$0	$6,471	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$129,293	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$6,471	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GRESHAM SMITH	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 W MAIN ST STE 201	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40202	ZIPCd

Field	Value	IRS element (for citing)
Services	DESIGN AND DEVELOPMENT ENGINEERING SERVI	ServicesDesc
Compensation	$243,190	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$121,002	GovernmentGrantsAmt
All Other Contributions	$1,557,349	AllOtherContributionsAmt
Total Contributions	$1,678,351	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EVENTS	Desc
Business	900099	BusinessCd
Total Revenue Column	$2,046,891	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,046,891	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,046,891	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$108,558	TotalRevenueColumnAmt
Exclusion	$108,558	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$4,323	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,075	RelatedOrExemptFuncIncomeAmt
Exclusion	$3,248	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,323	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,838,123	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,047,966	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$111,806	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$766,683	TotalAmt
Program Services	$766,683	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$135,764	TotalAmt
Program Services	$61,094	ProgramServicesAmt
Management And General	$27,153	ManagementAndGeneralAmt
Fundraising	$47,517	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$385,613	TotalAmt
Program Services	$263,446	ProgramServicesAmt
Management And General	$51,898	ManagementAndGeneralAmt
Fundraising	$70,269	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$38,080	TotalAmt
Program Services	$26,311	ProgramServicesAmt
Management And General	$5,272	ManagementAndGeneralAmt
Fundraising	$6,497	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$41,369	TotalAmt
Program Services	$25,958	ProgramServicesAmt
Management And General	$6,289	ManagementAndGeneralAmt
Fundraising	$9,122	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$21,500	TotalAmt
Management And General	$21,500	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$104,344	TotalAmt
Program Services	$48,641	ProgramServicesAmt
Management And General	$55,703	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$53,672	TotalAmt
Program Services	$18,623	ProgramServicesAmt
Management And General	$28,355	ManagementAndGeneralAmt
Fundraising	$6,694	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,888	TotalAmt
Management And General	$1,888	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,620	TotalAmt
Management And General	$4,620	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
EVENT EXPENSE	$1,374,534	$1,374,534
PURCHASED SERVICES	$110,034	$108,496	$1,538
PROFESSIONAL DEVELOPMEN	$31,883	$19,910	$4,816	$7,157
DEVELOPMENT	$19,757			$19,757

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,932	TotalAmt
Management And General	$5,932	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,095,673	TotalAmt
Program Services	$2,713,696	ProgramServicesAmt
Management And General	$214,964	ManagementAndGeneralAmt
Fundraising	$167,013	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$31,281	BOYAmt
EOY	$122,047	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,307,627	BOYAmt
EOY	$3,959,131	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,070,675	BOYAmt
EOY	$138,324	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$10,825	BOYAmt
EOY	$29,181	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$27,736	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,526	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,319	BOYAmt
EOY	$25,210	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,425,727	BOYAmt
EOY	$4,273,893	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$43,823	BOYAmt
EOY	$121,095	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$97,389	BOYAmt
EOY	$142,833	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$141,212	BOYAmt
EOY	$263,928	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,271,787	BOYAmt
EOY	$1,353,294	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,012,728	BOYAmt
EOY	$2,656,671	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,284,515	BOYAmt
EOY	$4,009,965	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,425,727	BOYAmt
EOY	$4,273,893	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$742,450	ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts	-$17,000	DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$174,372	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,880,274	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,596,290	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,487,326	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,678,351	CurrentTaxYearAmt
Total	$9,816,613	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$1,886,859	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,883,560	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,928,724	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,046,891	CurrentTaxYearAmt
Total	$7,746,034	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year	$83,583	CurrentTaxYearMinus1YearAmt
Total	$108,583	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$199,372	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,767,133	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,479,850	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,499,633	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,725,242	CurrentTaxYearAmt
Total	$17,671,230	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$2,243,937	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,207,995	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,604,998	CurrentTaxYearMinus1YearAmt
Current Tax Year	$793,250	CurrentTaxYearAmt
Total	$6,850,180	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$2,243,937	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,207,995	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,604,998	CurrentTaxYearMinus1YearAmt
Current Tax Year	$793,250	CurrentTaxYearAmt
Total	$6,850,180	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$10,821,050	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$905	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$202	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,212	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$84,207	CurrentTaxYearMinus1YearAmt
Current Tax Year	$108,558	CurrentTaxYearAmt
Total	$204,084	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$905	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$202	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,212	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$84,207	CurrentTaxYearMinus1YearAmt
Current Tax Year	$108,558	CurrentTaxYearAmt
Total	$204,084	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$200,277	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,767,335	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,490,062	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,583,840	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,833,800	CurrentTaxYearAmt
Total	$17,875,314	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.60540	PublicSupportCY509Pct
Public Support PY509	0.56900	PublicSupportPY509Pct
Investment Income CY	0.01140	InvestmentIncomeCYPct
Investment Income PY	0.00720	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,736	OtherCostOrOtherBasisAmt
Depreciation	$2,526	DepreciationAmt
Book Value	$25,210	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$25,210	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PAYABLE TO THIRD-PARTY BENEFICIARIES	Desc
Amt	$142,833	Amt

Field	Value	IRS element (for citing)
Total Liability	$142,833	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,838,123	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$3,838,123	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,838,123	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,112,673	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$17,000	DonatedServicesUseFcltsAmt
Expenses Not Reported	$17,000	ExpensesNotReportedAmt
Expenses Subtotal	$3,095,673	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,095,673	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL, STATE, AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE ORGANIZATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF ATTORNEY GENERAL. AS OF DECEMBER 31, 2024, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LOUISVILLE PARKS AND RECREATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 37280	AddressLine1Txt
City	LOUISVILLE	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40233	ZIPCd

Field	Value	IRS element (for citing)
Cash Grant	$0	CashGrantAmt
Non Cash Assistance	$766,683	NonCashAssistanceAmt
Valuation Method Used	FAIR MARKER VALUE	ValuationMethodUsedDesc
Non Cash Assistance	PARK IMPROVEMENTS	NonCashAssistanceDesc
Purpose Of Grant	INVESTMENT IN PUBLIC PARKS	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II, LINE 1:	FormAndLineReferenceDesc
Explanation	PARKS ALLIANCE OF LOUISVILLE DRIVES EQUITABLE INVESTMENT IN OUR PUBLIC PARKS TO IMPROVE THE HEALTH AND WELLBEING OF THE ENTIRE COMMUNITY.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY THE BOARD TREASURER AND VOTED ON BY THE BOARD PRIOR TO FILING THE RETURN. THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15	SALARY RANGE OF THE PRESIDENT/CEO IS RECOMMENDED BY THE EXECUTIVE COMMITTEE BASED ON REVIEW OF PUBLISHED SALARIES OF COMPARABLE LOCAL ORGANIZATIONS AND MERIT. COMPENSATION OF THE PRESIDENT IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION OF OTHER STAFF IS DETERMINED BY THE CEO AND APPROVED BY THE BOARD OF DIRECTORS. THERE ARE NO OFFICERS WHO RECEIVE COMPENSATION OTHER THAN THE PRESIDENT/CEO.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S 990 IS AVAILABLE PUBLICLY ON GUIDESTAR.