PARKS AND PEOPLE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PARKS AND PEOPLE INC (EIN 52-1349346)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-13
IRS object ID: 202503179349307465
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 G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T13:40:35-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	202153727	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SB & COMPANY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10200 GRAND CENTRAL AVE SUITE 250	AddressLine1Txt
City	OWINGS MILLS	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21117	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	521349346	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PARKS AND PEOPLE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PARK	BusinessNameControlTxt
Phone	4104485663	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2100 LIBERTY HEIGHTS AVENUE	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21217	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	FRANK LANCE	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	4438653240	PhoneNum
Signature	2025-11-05	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	PAMELA GRAY	PreparerPersonNm
PTIN	P01237506	PTIN
Phone	4105840060	PhoneNum

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	FRANK LANCE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2100 LIBERTY HEIGHTS AVENUE	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21217	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,261,482	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.PARKSANDPEOPLE.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1984	FormationYr
Legal Domicile State	MD	LegalDomicileStateCd
Activity Or Mission	TO IMPROVE BALTIMORE THROUGH GREEN SPACE AND EDUCATION	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	78	TotalEmployeeCnt
Total Volunteers	70	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,736,688	PYContributionsGrantsAmt
CY Contributions Grants	$5,748,298	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	-$168,305	PYInvestmentIncomeAmt
CY Investment Income	$297,106	CYInvestmentIncomeAmt
PY Other Revenue	-$42,254	PYOtherRevenueAmt
CY Other Revenue	$150,286	CYOtherRevenueAmt
PY Total Revenue	$7,526,129	PYTotalRevenueAmt
CY Total Revenue	$6,195,690	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,371,954	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,754,284	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$525,249	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,738,149	PYOtherExpensesAmt
CY Other Expenses	$4,938,552	CYOtherExpensesAmt
PY Total Expenses	$6,110,103	PYTotalExpensesAmt
CY Total Expenses	$6,692,836	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,416,026	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$497,146	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,464,724	TotalAssetsBOYAmt
Total Assets EOY	$17,261,411	TotalAssetsEOYAmt
Total Liabilities BOY	$1,976,433	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,154,431	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,488,291	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$15,106,980	NetAssetsOrFundBalancesEOYAmt
Mission	TO IMPROVE BALTIMORE THROUGH GREEN SPACE AND EDUCATION	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,390,502	ExpenseAmt
Desc	THE ORGANIZATION HELPS COMMUNITIES TO IMPROVE THE PHYSICAL, SOCIAL, AND ENVIRONMENTAL QUALITY OF THEIR NEIGHBORHOODS THROUGH THE IMPROVEMENT OF AND PROVIDING ACCESS TO GREEN SPACES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,168,229	ExpenseAmt
Desc	THE ORGANIZATION OFFER A SIX-WEEK SUMMER PROGRAM TO ANY RISING 1ST 5TH GRADE STUDENTS WHO IS ATTENDING A BALTIMORE CITY SCHOOL. THE PROGRAM FOCUSES ON LITERACY AND STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS) ACTIVITIES, HELPING STUDENTS DEVELOP POSITIVE BEHAVIOR AND RESILIENCE. OUTDOOR ACTIVITIES, INCLUDING VISITS TO BALTIMORE'S PARKS, FURTHER ENHANCE THE PROGRAM, FOSTERING ENVIRONMENTAL AWARENESS AND ACADEMIC IMPROVEMENT, AS SUPPORTED BY RESEARCH ON THE BENEFITS OF OUTDOOR EDUCATION.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,558,731	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	Yes (1)	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	0	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	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	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	67	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	78	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	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
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	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	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	MD	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4104485663	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2100 LIBERTY HEIGHTS AVENUE	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21217	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
FRANKLIN LANCE
PRESIDENT	50.00	Yes (X)	Yes (X)	$186,754	$0	$0
AARON MOORE
CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
SHERI PARKS PHD
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
HEATHER PLITT
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
FRANKLYN BAKER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARC BROADY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRISTOPHER FEDAK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MATTHEW D GALLAGHER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD GAMPER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CARA GARCIA-BOU
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TALIB HORNE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MATTHEW KOSTMAYER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TAMMIRA LUCAS PHD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DANIEL MULLINS PHD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RYAN PALMER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TENYO PEARL EDD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID ROBINSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOSIE HENDLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TED BORDER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN C WOLOSZYN
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$186,754	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PLANO-COUDON LLC
2101 WASHINGTON BOULEVARD	BALTIMORE	MD	21230	CONSTRUCTION	$982,835
DA DUNLEVY LANDSCAPERS INC
16101 MORROW ROAD	POOLESVILLE	MD	20837	CONSTRUCTION	$495,565
SPARKS AT PLAY LLC
3705 CRONDALL LANE	OWINGS MILLS	MD	21117	CONSTRUCTION	$449,850
DIVISION ST OUTDOOR CONTRACTING
2220 BOSTON STREET SUITE E	BALTIMORE	MD	21231	TREE PLANTING	$337,377

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Fundraising	$148,095	FundraisingAmt
Government Grants	$3,259,662	GovernmentGrantsAmt
All Other Contributions	$2,340,541	AllOtherContributionsAmt
Total Contributions	$5,748,298	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$297,106	TotalRevenueColumnAmt
Related Or Exempt Func Income	$297,106	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$67,983	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$67,983	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$67,983	TotalRevenueColumnAmt
Related Or Exempt Func Income	$67,983	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$148,095	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$65,792	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$82,303	TotalRevenueColumnAmt
Exclusion	$82,303	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,195,690	TotalRevenueColumnAmt
Related Or Exempt Func Income	$365,089	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$82,303	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$186,754	TotalAmt
Program Services	$113,471	ProgramServicesAmt
Management And General	$46,883	ManagementAndGeneralAmt
Fundraising	$26,400	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,283,964	TotalAmt
Program Services	$780,133	ProgramServicesAmt
Management And General	$322,330	ManagementAndGeneralAmt
Fundraising	$181,501	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$154,570	TotalAmt
Program Services	$93,916	ProgramServicesAmt
Management And General	$38,804	ManagementAndGeneralAmt
Fundraising	$21,850	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$128,996	TotalAmt
Program Services	$78,378	ProgramServicesAmt
Management And General	$32,383	ManagementAndGeneralAmt
Fundraising	$18,235	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$108,174	TotalAmt
Program Services	$53,292	ProgramServicesAmt
Management And General	$32,167	ManagementAndGeneralAmt
Fundraising	$22,715	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$87,000	TotalAmt
Program Services	$87,000	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$11,660	TotalAmt
Program Services	$11,660	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,756,469	TotalAmt
Program Services	$3,717,152	ProgramServicesAmt
Fundraising	$39,317	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$44,448	TotalAmt
Program Services	$2,483	ProgramServicesAmt
Management And General	$707	ManagementAndGeneralAmt
Fundraising	$41,258	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$80,925	TotalAmt
Program Services	$73,553	ProgramServicesAmt
Management And General	$4,623	ManagementAndGeneralAmt
Fundraising	$2,749	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$45,268	TotalAmt
Program Services	$18,246	ProgramServicesAmt
Management And General	$14,001	ManagementAndGeneralAmt
Fundraising	$13,021	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$198,049	TotalAmt
Program Services	$130,841	ProgramServicesAmt
Management And General	$45,999	ManagementAndGeneralAmt
Fundraising	$21,209	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$134,500	TotalAmt
Program Services	$133,720	ProgramServicesAmt
Management And General	$565	ManagementAndGeneralAmt
Fundraising	$215	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$79,010	TotalAmt
Program Services	$4,998	ProgramServicesAmt
Management And General	$4,549	ManagementAndGeneralAmt
Fundraising	$69,463	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$225,776	TotalAmt
Program Services	$129,837	ProgramServicesAmt
Management And General	$44,452	ManagementAndGeneralAmt
Fundraising	$51,487	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$34,799	TotalAmt
Program Services	$19,192	ProgramServicesAmt
Management And General	$7,872	ManagementAndGeneralAmt
Fundraising	$7,735	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM FEES AND STIPEN	$89,474	$88,693	$414	$367
BANK FEES AND BAD DEBT	$43,000	$22,166	$13,107	$7,727

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,692,836	TotalAmt
Program Services	$5,558,731	ProgramServicesAmt
Management And General	$608,856	ManagementAndGeneralAmt
Fundraising	$525,249	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,144,312	BOYAmt
EOY	$2,241,773	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,867,994	BOYAmt
EOY	$1,281,132	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$8,613	BOYAmt
EOY	$25,647	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$11,466,820	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,396,128	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,287,420	BOYAmt
EOY	$9,070,692	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,156,385	BOYAmt
EOY	$4,642,167	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,464,724	BOYAmt
EOY	$17,261,411	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,309,423	BOYAmt
EOY	$1,122,268	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$667,010	BOYAmt
EOY	$1,032,163	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,976,433	BOYAmt
EOY	$2,154,431	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	$12,573,063	BOYAmt
EOY	$11,776,347	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,915,228	BOYAmt
EOY	$3,330,633	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,488,291	BOYAmt
EOY	$15,106,980	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,464,724	BOYAmt
EOY	$17,261,411	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$497,146	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$196,736	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$1,402	DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets	-$82,303	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)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,812,615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,871,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,450,722	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,406,980	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,748,298	CurrentTaxYearAmt
Total	$21,290,437	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,812,615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,871,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,450,722	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,406,980	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,748,298	CurrentTaxYearAmt
Total	$21,290,437	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$576,465	SubstantialContributorsTotAmt
Public Support Total170	$20,713,972	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$43,600	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$61,082	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$62,152	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	-$168,305	CurrentTaxYearMinus1YearAmt
Current Tax Year	$297,106	CurrentTaxYearAmt
Total	$295,635	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,400	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$88,289	CurrentTaxYearMinus2YearsAmt
Total	$90,689	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$21,676,761	TotalSupportAmt
Public Support CY170	0.95560	PublicSupportCY170Pct
Public Support PY170	0.95680	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,124,384	BeginningYearBalanceAmt
Contributions	$3,325	ContributionsAmt
Investment Earnings Or Losses	$262,641	InvestmentEarningsOrLossesAmt
End Year Balance	$2,390,350	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,839,509	BeginningYearBalanceAmt
Contributions	$15,930	ContributionsAmt
Investment Earnings Or Losses	$411,296	InvestmentEarningsOrLossesAmt
Other Expenditures	-$142,351	OtherExpendituresAmt
End Year Balance	$2,124,384	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,230,550	BeginningYearBalanceAmt
Contributions	$42,100	ContributionsAmt
Investment Earnings Or Losses	-$349,089	InvestmentEarningsOrLossesAmt
Other Expenditures	$73,580	OtherExpendituresAmt
End Year Balance	$1,849,981	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,018,469	BeginningYearBalanceAmt
Contributions	$25,933	ContributionsAmt
Investment Earnings Or Losses	$264,148	InvestmentEarningsOrLossesAmt
Other Expenditures	$78,000	OtherExpendituresAmt
End Year Balance	$2,230,550	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,677,182	BeginningYearBalanceAmt
Contributions	$88,358	ContributionsAmt
Investment Earnings Or Losses	$302,929	InvestmentEarningsOrLossesAmt
Other Expenditures	$50,000	OtherExpendituresAmt
End Year Balance	$2,018,469	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,869,478	OtherCostOrOtherBasisAmt
Depreciation	$1,664,965	DepreciationAmt
Book Value	$7,204,513	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,290,545	OtherCostOrOtherBasisAmt
Depreciation	$433,425	DepreciationAmt
Book Value	$1,857,120	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,303	OtherCostOrOtherBasisAmt
Depreciation	$32,175	DepreciationAmt
Book Value	$7,128	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$267,494	OtherCostOrOtherBasisAmt
Depreciation	$265,563	DepreciationAmt
Book Value	$1,931	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$9,070,692	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,299,865	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$196,736	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$1,402	DonatedServicesAndUseFcltsAmt
Other Revenue	-$82,303	OtherRevenueAmt
Revenue Not Reported	$115,835	RevenueNotReportedAmt
Revenue Subtotal	$6,184,030	RevenueSubtotalAmt
Investment Expenses Not Incld	$11,660	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$11,660	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,195,690	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,681,176	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$6,681,176	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$11,660	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$11,660	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,692,836	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2024 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND ANY STATE AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING DIRECT EXPENSES -82,303.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	PICNIC IN THE PARK	Event1Nm
Gross Receipts Event1	$141,095	GrossReceiptsEvent1Amt
Gross Revenue Event1	$141,095	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$20,038	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$18,018	FoodAndBeverageEvent1Amt
Entertainment Event1	$5,185	EntertainmentEvent1Amt
Other Direct Expenses Event1	$19,279	OtherDirectExpensesEvent1Amt
Event2	EASTER EGG 2024	Event2Nm
Gross Receipts Event2	$7,000	GrossReceiptsEvent2Amt
Gross Revenue Event2	$7,000	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$1,047	RentFacilityCostsEvent2Amt
Entertainment Event2	$775	EntertainmentEvent2Amt
Other Direct Expenses Event2	$1,450	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$148,095	GrossReceiptsTotalAmt
Gross Revenue Total Events	$148,095	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$21,085	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$18,018	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$5,960	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$20,729	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$65,792	DirectExpenseSummaryEventsAmt
Net Income Summary	$82,303	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	FRANKLIN LANCE	PersonNm
Title	PRESIDENT	TitleTxt
Base Compensation Filing Org	$186,754	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$186,754	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE DRAFT OF FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY VIA EMAIL A FEW WEEKS PRIOR TO THE FILING DEADLINE. THE FINANCE AND AUDIT COMMITTEE REVIEWS THE DRAFT DILIGENTLY TO VERIFY ALL FINANCIAL INFORMATION IS ACCURATE AND CONSISTENT WITH P&P'S INTERNAL RECORDS. THE NARRATIVE SECTIONS IS ALSO REVIEWED TO ENSURE IT IS ACCURATELY REFLECTING P&P'S ACTIVITIES AND GOVERNANCE PRACTICES. DURING THIS TIME, ANY MINOR CORRECTIONS ARE ADDRESSED WHILE ENSURING COMPLIANCE WITH IRS GUIDELINES. THE FINAL DRAFT OF FORM 990 INCLUDING CORRECTIONS IF ANY, IS THEN PRESENTED ONCE AGAIN TO THE FULL BOARD FOR FINAL REVIEW AND APPROVAL DURING A MEETING A COUPLE OF WEEKS PRIOR TO FILING THE DEADLINE. IT IS THEN SUBSEQUENTLY FILED WITH THE IRS
FORM 990, PART VI, SECTION B, LINE 12C	EACH YEAR, BOARD MEMBERS, EMPLOYEES, AND FULL TIME VOLUNTEERS MUST SIGN A WRITTEN CONFIRMATION INDICATING THEY HAVE READ, UNDERSTOOD, AND COMPLY WITH THE CONFLICT OF INTEREST POLICY. WHEN AN ISSUE ARISES, IT IS PRESENTED TO THE BOARD OR A COMMITTEE FOR RESOLUTION.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION OBTAINS SALARY DATA FROM LOCAL REGIONAL AND NATIONAL NON PROFITS TO DETERMINE SALARIES FOR ALL EMPLOYEES. THE FINANCE COMMITTEE IS RESPONSIBLE FOR MAKING THE FINAL DECISION ON COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	PARKS AND PEOPLE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACTOR FEES: PROGRAM SERVICE EXPENSES 3,717,152. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 39,317. TOTAL EXPENSES 3,756,469.
FORM 990, PART XI, LINE 9:	FUNDRAISING DIRECT EXPENSES -82,303.