THE PARKS AND RECREATION FOUNDATION OF VANCOUVER AND CLARK COUNTY: Form 990, tax year 2024
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- Organization
- THE PARKS AND RECREATION FOUNDATION OF VANCOUVER AND CLARK COUNTY (EIN 91-1986747)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202533179349306333
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-13T13:09:27-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 911503183 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DP&C | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1614 | AddressLine1Txt |
| City | TACOMA | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 984011614 | 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 | 911986747 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PARKS AND RECREATION FOUNDATION OF | BusinessNameLine1Txt |
| Business Name Line2 | VANCOUVER AND CLARK COUNTY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PARK | BusinessNameControlTxt |
| Phone | 3609953836 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5727 BAKER WAY NW 200 | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98332 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY REEVES | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3609953836 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ED RAMOS CPA | PreparerPersonNm |
| PTIN | P00601133 | PTIN |
| Phone | 2535729922 | 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 | TIM LEAVITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5727 BAKER WAY NW SUITE 200 | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98332 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $239,594 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PARKSFORCLARK.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE PARKS FOUNDATION OF CLARK COUNTY IS TO IMPROVE THE QUALITY OF LIFE IN CLARK COUNTY BY SUPPORTING PARKS, TRAILS, AND RECREATIONAL PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $204,622 | PYContributionsGrantsAmt |
| CY Contributions Grants | $217,072 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,199 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,791 | CYInvestmentIncomeAmt |
| PY Other Revenue | $70,940 | PYOtherRevenueAmt |
| CY Other Revenue | -$6,277 | CYOtherRevenueAmt |
| PY Total Revenue | $284,761 | PYTotalRevenueAmt |
| CY Total Revenue | $218,586 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $146,747 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $132,291 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $54,764 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $74,765 | PYOtherExpensesAmt |
| CY Other Expenses | $80,920 | CYOtherExpensesAmt |
| PY Total Expenses | $276,276 | PYTotalExpensesAmt |
| CY Total Expenses | $213,211 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,485 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,375 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,470,944 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,636,008 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $491,308 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $650,997 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $979,636 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $985,011 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE PARKS FOUNDATION OF CLARK COUNTY IS TO IMPROVE THE QUALITY OF LIFE IN CLARK COUNTY BY SUPPORTING PARKS, TRAILS, AND RECREATIONAL PROGRAMS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $207,338 | ExpenseAmt |
| Grant | $132,291 | GrantAmt |
| Desc | THE DEVELOPMENT AND MAINTENANCE OF PARKS, OPEN SPACES, AND RECREATIONAL PROGRAMS WITHIN CLARK COUNTY, WASHINGTON. | Desc |
| Total Program Service Expenses | $207,338 | 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 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 | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION MANAGEMENT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8774605880 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5727 BAKER WAY NW SUITE 200 | AddressLine1Txt |
| City | GIG HARBOR | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98332 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TIM LEAVITT | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT HIGGINGS | ||||||
| PAST CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY REEVES | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW GRATZER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AUDRI BOMAR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NATALIE FAIRCHILD | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CYNDI HOLLOWAY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM WEST | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEGAN SCHOENDFELDER | ||||||
| EXECUTIVE DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $14,314 | MembershipDuesAmt |
| Fundraising | $52,247 | FundraisingAmt |
| All Other Contributions | $150,511 | AllOtherContributionsAmt |
| Total Contributions | $217,072 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,791 | TotalRevenueColumnAmt |
| Exclusion | $7,791 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,731 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $52,247 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $21,008 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,277 | TotalRevenueColumnAmt |
| Exclusion | -$6,277 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $218,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,514 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,291 | TotalAmt |
| Program Services | $132,291 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,650 | TotalAmt |
| Program Services | $66,650 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,774 | TotalAmt |
| Program Services | $4,774 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,527 | TotalAmt |
| Program Services | $1,527 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,801 | TotalAmt |
| Program Services | $1,801 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139 | TotalAmt |
| Program Services | $139 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,434 | TotalAmt |
| Management And General | $2,434 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| TELEPHONE | $1,375 | $1,375 | |
| PRINTING AND POSTAGE | $1,000 | $1,000 | |
| BANK AND MERCHANT FEES | $864 | $708 | $156 |
| DUES AND SUBSCRIPTIONS | $356 | $356 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,211 | TotalAmt |
| Program Services | $207,338 | ProgramServicesAmt |
| Management And General | $5,873 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,069 | BOYAmt |
| EOY | $51,277 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,417 | BOYAmt |
| EOY | $845,174 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $9,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,505 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,294 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $350 | BOYAmt |
| EOY | $211 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,108 | BOYAmt |
| EOY | $730,108 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,470,944 | BOYAmt |
| EOY | $1,636,008 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $708 | BOYAmt |
| EOY | $206 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,089 | BOYAmt |
| EOY | $93,042 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,511 | BOYAmt |
| EOY | $557,749 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,308 | BOYAmt |
| EOY | $650,997 | 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 | $979,636 | BOYAmt |
| EOY | $985,011 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $979,636 | BOYAmt |
| EOY | $985,011 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,470,944 | BOYAmt |
| EOY | $1,636,008 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,375 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| 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 | $40,826 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,883 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $61,860 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $204,622 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $164,625 | CurrentTaxYearAmt |
| Total | $510,816 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $84,158 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107,898 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $107,896 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $95,775 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,731 | CurrentTaxYearAmt |
| Total | $410,458 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,924 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,924 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,924 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,924 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,924 | CurrentTaxYearAmt |
| Total | $119,620 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $148,908 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $170,705 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $193,680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $324,321 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $203,280 | CurrentTaxYearAmt |
| Total | $1,040,894 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $70,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,938 | CurrentTaxYearAmt |
| Total | $199,938 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $70,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $129,938 | CurrentTaxYearAmt |
| Total | $199,938 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $840,956 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $938 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,791 | CurrentTaxYearAmt |
| Total | $22,521 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,932 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $938 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,661 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,791 | CurrentTaxYearAmt |
| Total | $22,521 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $151,840 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,643 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $195,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $333,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $211,071 | CurrentTaxYearAmt |
| Total | $1,063,415 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.79080 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91260 | PublicSupportPY509Pct |
| Investment Income CY | 0.02120 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01790 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $908,947 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,703 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $914,650 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $790,899 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $118,048 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $908,947 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $764,764 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $26,135 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $790,899 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $764,764 | BeginningYearBalanceAmt |
| End Year Balance | $764,764 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $774,284 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $30,791 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $30,971 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $9,340 | AdministrativeExpensesAmt |
| End Year Balance | $764,764 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,505 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,294 | DepreciationAmt |
| Book Value | $211 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $211 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ENDOWMENT FUND SUPPORTS SENIORS | Desc |
| Book Value | $730,108 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $730,108 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| CITY OF BATTLE GROUND | $30,471 |
| CITY OF CAMAS | $968 |
| CLARK COUNTY | $62,596 |
| CITY OF RIDGEFIELD | $2,892 |
| CITY OF VANCOUVER | $460,688 |
| CITY OF WASHOUGAL | $134 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $557,749 | TotalLiabilityAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL LUNCH | Event1Nm |
| Gross Receipts Event1 | $36,361 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $28,764 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $7,597 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $7,988 | OtherDirectExpensesEvent1Amt |
| Event2 | CORNHOLE TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $24,279 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $21,283 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $2,996 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $13,020 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $6,338 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $2,200 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $4,138 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $66,978 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $52,247 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $14,731 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $21,008 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,008 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$6,277 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF VANCOUVER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 124987 | AddressLine1Txt |
| City | SEATTLE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 916001288 | RecipientEIN |
| Cash Grant | $125,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | RENAISSANCE POINT AND SUMMER PLAYGROUND | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE PFCC FOUNDATION MAINTAINS A COMPREHENSIVE SYSTEM OF INTERNAL CONTROLS TO MONITOR THE RECEIPT AND USE OF ALL GRANT FUNDS, ENSURING COMPLIANCE WITH DONOR RESTRICTIONS AND INTENDED PURPOSES. OUR MONITORING PROCEDURES ARE AS FOLLOWS: (1) FUND CATEGORIZATION & SEGREGATION: ALL GRANTS ARE CLASSIFIED UPON RECEIPT INTO RESTRICTED OR UNRESTRICTED ACCOUNTS TO ENSURE DONOR-DESIGNATED FUNDS ARE PROPERLY SEGREGATED AND TRACKED SEPARATELY. (2) PRE-EXPENDITURE CONTROL: A FORMAL BUDGET APPROVAL PROCESS IS REQUIRED BEFORE ANY GRANT FUNDS ARE DEPLOYED, ENSURING ALIGNMENT WITH BOTH GRANT OBJECTIVES AND ORGANIZATIONAL STRATEGY. (3) ONGOING FINANCIAL OVERSIGHT: WE CONDUCT CONTINUOUS FINANCIAL REPORTING AND MONITORING, COMPARING ACTUAL EXPENDITURES AGAINST APPROVED BUDGETS TO IDENTIFY AND ADDRESS ANY VARIANCES PROMPTLY. (4) VERIFICATION & COMPLIANCE: WE VERIFY RECORDS TO ENSURE EXPENSES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION AND ARE ALLOWABLE UNDER THE SPECIFIC GRANT'S TERMS. (5) INTERNAL AUDIT: THE FOUNDATION CONDUCTS PERIODIC INTERNAL AUDITS TO PROVIDE AN INDEPENDENT ASSESSMENT OF CONTROL EFFECTIVENESS AND COMPLIANCE WITH ALL POLICIES AND GRANT AGREEMENTS. THIS MULTI-LAYERED FRAMEWORK ENSURES THAT THE PFCC FOUNDATION MANAGES ALL GRANT RESOURCES WITH ACCOUNTABILITY, TRANSPARENCY, AND FISCAL INTEGRITY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE PARKS FOUNDATION IS MADE UP OF MEMBERS WHO PAY ANNUAL DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | NAMES OF NEW BOARD OF DIRECTORS ARE PROPOSED BY A NOMINATING COMMITTEE OF EXISTING DIRECTORS AT A REGULARLY SCHEDULED MEETING OF THE TOTAL BOARD OF DIRECTORS. THE TOTAL BOARD INTERVIEWS AND VOTES ON THOSE PROPOSED DIRECTORS AND PRESENTS THE LIST OF SELECTED CANDIDATES FOR APPROVAL TO THE PARKS FOUNDATION MEMBERSHIP AT ITS ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE PARKS FOUNDATION MEMBERSHIP HAVE THE RIGHT TO APPROVE DIRECTORS AND THOSE RIGHTS VESTED IN MEMBERS UNDER THE WASHINGTON NONPROFIT CORPORATION ACT. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE TAX RETURN IS PROVIDED TO THE GOVERNING BODY TO REVIEW BEFORE THEY SIGN THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | WHENEVER ANY MEMBER OF THE BOARD OF DIRECTORS FIRST BECOMES AWARE OF A DIRECT, INDIRECT OR POTENTIAL CONFLICT OF INTEREST CONCERNING ANY MATTER THAT IS BEFORE THE BOARD OF DIRECTORS, THAT MEMBER IS REQUIRED TO PROMPTLY DISCLOSE THE EXISTENCE OF THE CONFLICT OF INTEREST. ANY DISCLOSURE WILL BE DULY RECORDED IN THE BOARD MINUTES. THE MEMBER MAY THEREAFTER ENGAGE IN DISCUSSION OF THE MATTER AND MAY VOTE UNLESS THE BOARD BELIEVES THE NATURE AND EXTENT OF THE CONFLICT OF INTEREST WARRANTS THE EXCLUSION FROM THE DISCUSSION AND VOTE. MEMBERS OF THE BOARD OF DIRECTORS WILL AUTOMATICALLY BE DEEMED TO HAVE AGREED TO COMPLY WITH THIS POLICY BY ACCEPTING APPOINTMENT TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PARKS FOUNDATION BOARD OF DIRECTORS ESTABLISHES THE SALARY OF THE EXECUTIVE DIRECTOR. SALARIES MAY BE DETERMINED BY THE FOLLOWING FACTORS: AVAILABILITY OF FUNDS, MERIT INCREASE FOR DEMONSTRATED PERFORMANCE AND INITIATIVE, CHANGES IN THE COST OF LIVING OF THE EMPLOYMENT MARKET, PROMOTION OR SUBSTANTIAL CHANGE IN JOB RESPONSIBILITIES AND COMPARABLE SALARIES IN SIMILIAR ORGANIZATIONS. THE EXECUTIVE DIRECTOR WILL ESTABLISH SALARIES OF STAFF WITHIN THE BUDGET APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST. |
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