NORTH CAROLINA RECREATION AND PARK ASSOCIATION INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: NORTH CAROLINA RECREATION AND PARK ASSOCIATION INC (EIN 56-0690404)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-13
IRS object ID: 202611339349302101
Schema version: 2025v4.1
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 C
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-13T08:24:18-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	562195159	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STEWARD INGRAM & COOPER PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 167	AddressLine1Txt
City	MORRISVILLE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27560	ZIPCd

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	560690404	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTH CAROLINA RECREATION & PARK	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	9198325868	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	883-A WASHINGTON STREET	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27605	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHELLE WELLS	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	9198325868	PhoneNum
Signature	2026-05-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEPHANIE B HOLT CPA	PreparerPersonNm
PTIN	P01210703	PTIN
Phone	9198720866	PhoneNum
Preparation	2026-05-06	PreparationDt

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

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHELLE WELLS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	883-A WASHINGTON STREET	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27605	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$757,764	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.NCRPA.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1948	FormationYr
Legal Domicile State	NC	LegalDomicileStateCd
Activity Or Mission	THE NORTH CAROLINA RECREATION & PARK ASSOCIATION IS DEDICATED TO ADVANCING AND EMPOWERING THE PARKS AND RECREATION PROFESSION THROUGH PROFESSIONAL DEVELOPMENT, ADVOCACY, AND CONNECTION.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$5,000	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$181,003	PYContributionsGrantsAmt
CY Contributions Grants	$194,799	CYContributionsGrantsAmt
PY Program Service Revenue	$470,103	PYProgramServiceRevenueAmt
CY Program Service Revenue	$477,878	CYProgramServiceRevenueAmt
PY Investment Income	$55,636	PYInvestmentIncomeAmt
CY Investment Income	$63,187	CYInvestmentIncomeAmt
PY Other Revenue	$11,203	PYOtherRevenueAmt
CY Other Revenue	$17,158	CYOtherRevenueAmt
PY Total Revenue	$717,945	PYTotalRevenueAmt
CY Total Revenue	$753,022	CYTotalRevenueAmt
PY Grants And Similar Paid	$35,746	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$45,500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$295,928	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$334,669	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,348	CYTotalFundraisingExpenseAmt
PY Other Expenses	$351,468	PYOtherExpensesAmt
CY Other Expenses	$216,454	CYOtherExpensesAmt
PY Total Expenses	$683,142	PYTotalExpensesAmt
CY Total Expenses	$596,623	CYTotalExpensesAmt
PY Revenues Less Expenses	$34,803	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$156,399	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,725,624	TotalAssetsBOYAmt
Total Assets EOY	$1,967,337	TotalAssetsEOYAmt
Total Liabilities BOY	$104,992	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$103,549	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,620,632	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,863,788	NetAssetsOrFundBalancesEOYAmt
Mission	THE NORTH CAROLINA RECREATION & PARK ASSOCIATION IS DEDICATED TO ADVANCING AND EMPOWERING THE PARKS AND RECREATION PROFESSION THROUGH PROFESSIONAL DEVELOPMENT, ADVOCACY, AND CONNECTION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$516,234	ExpenseAmt
Grant	$45,500	GrantAmt
Revenue	$472,878	RevenueAmt
Desc	ANNUAL CONFERENCE AND VARIOUS WORKSHOPS AND WEBINARS PROVIDE ONGOING TRAINING DURING THE YEAR.	Desc
Total Program Service Expenses	$516,234	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	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	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	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	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	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	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
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	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9198325868	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	883-A WASHINGTON STREET	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27605	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
CHAMREECE DIGGS
PAST PRESIDENT	3.00	Yes (X)	$0	$0	$0
KEN HISLER
PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
MEGAN KEUL
PROFESSIONAL DEVELOPMENT M	2.00	Yes (X)	$0	$0	$0
ANDY STAHR
AT LARGE MEMBER	2.00	Yes (X)	$0	$0	$0
CINDI KING
PRESIDENT-ELECT	4.00	Yes (X)	$0	$0	$0
MICHELLE WELLS
EXECUTIVE DIRECTOR	40.00		$97,788	$0	$20,872	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$97,788	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$20,872	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	$143,557	MembershipDuesAmt
All Other Contributions	$51,242	AllOtherContributionsAmt
Total Contributions	$194,799	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CONFERENCE REGISTRATIO	611430	$440,412	$440,412
SPONSORSHIPS	611430	$26,406	$26,406
MAGAZINE SPONSORSHIPS	541800	$5,000		$5,000
OTHER PROGRAM SERVICE	611430	$4,575	$4,575
EXHIBITOR FEES	611430	$1,485	$1,485

Field	Value	IRS element (for citing)
Total Program Service Revenue	$477,878	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$63,187	TotalRevenueColumnAmt
Exclusion	$63,187	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$21,900	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$4,742	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$17,158	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,158	TotalRevenueColumnAmt
Exclusion	$17,158	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$753,022	TotalRevenueColumnAmt
Related Or Exempt Func Income	$472,878	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,000	UnrelatedBusinessRevenueAmt
Exclusion	$80,345	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$45,500	TotalAmt
Program Services	$45,500	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$97,788	TotalAmt
Program Services	$88,009	ProgramServicesAmt
Management And General	$8,801	ManagementAndGeneralAmt
Fundraising	$978	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$170,742	TotalAmt
Program Services	$153,668	ProgramServicesAmt
Management And General	$15,367	ManagementAndGeneralAmt
Fundraising	$1,707	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$21,026	TotalAmt
Program Services	$18,923	ProgramServicesAmt
Management And General	$1,892	ManagementAndGeneralAmt
Fundraising	$211	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$24,287	TotalAmt
Program Services	$21,858	ProgramServicesAmt
Management And General	$2,186	ManagementAndGeneralAmt
Fundraising	$243	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$20,826	TotalAmt
Program Services	$18,743	ProgramServicesAmt
Management And General	$1,874	ManagementAndGeneralAmt
Fundraising	$209	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$13,827	TotalAmt
Program Services	$11,062	ProgramServicesAmt
Management And General	$2,765	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$17,504	TotalAmt
Program Services	$17,504	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$8,516	TotalAmt
Management And General	$8,516	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$9,288	TotalAmt
Program Services	$9,288	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$77,105	TotalAmt
Program Services	$53,974	ProgramServicesAmt
Management And General	$23,131	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$13,112	TotalAmt
Program Services	$9,179	ProgramServicesAmt
Management And General	$3,933	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,508	TotalAmt
Program Services	$6,508	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,663	TotalAmt
Program Services	$24,663	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,111	TotalAmt
Program Services	$3,067	ProgramServicesAmt
Management And General	$2,044	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,405	TotalAmt
Program Services	$2,043	ProgramServicesAmt
Management And General	$1,362	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DUES & SUBSCRIPTIONS	$25,848	$20,678	$5,170
AWARDS & GIFTS	$6,875	$6,875
OTHER PROGRAM EXPENSES	$3,231	$3,231
TRAINING	$735	$735

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$726	TotalAmt
Program Services	$726	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$596,623	TotalAmt
Program Services	$516,234	ProgramServicesAmt
Management And General	$77,041	ManagementAndGeneralAmt
Fundraising	$3,348	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$782,776	BOYAmt
EOY	$716,497	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$71,141	BOYAmt
EOY	$8,910	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,478	BOYAmt
EOY	$3,102	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$240,410	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$218,212	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$27,309	BOYAmt
EOY	$22,198	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$481,199	BOYAmt
EOY	$821,999	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$360,721	BOYAmt
EOY	$394,631	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,725,624	BOYAmt
EOY	$1,967,337	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$30,465	BOYAmt
EOY	$26,743	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$74,527	BOYAmt
EOY	$76,806	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$104,992	BOYAmt
EOY	$103,549	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	$1,235,241	BOYAmt
EOY	$1,460,721	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$385,391	BOYAmt
EOY	$403,067	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,620,632	BOYAmt
EOY	$1,863,788	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,725,624	BOYAmt
EOY	$1,967,337	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$156,399	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$86,757	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

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

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	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	$300,021	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$186,273	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$198,106	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$181,003	CurrentTaxYearMinus1YearAmt
Current Tax Year	$194,799	CurrentTaxYearAmt
Total	$1,060,202	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$239,432	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$362,095	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$607,251	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$459,928	CurrentTaxYearMinus1YearAmt
Current Tax Year	$468,303	CurrentTaxYearAmt
Total	$2,137,009	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,372	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,649	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$25,668	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,900	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,575	CurrentTaxYearAmt
Total	$61,164	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$548,825	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$561,017	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$831,025	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$649,831	CurrentTaxYearMinus1YearAmt
Current Tax Year	$667,677	CurrentTaxYearAmt
Total	$3,258,375	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)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

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

Field	Value	IRS element (for citing)
Public Support Total509	$3,258,375	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35,364	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,045	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$57,020	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$59,066	CurrentTaxYearMinus1YearAmt
Current Tax Year	$63,187	CurrentTaxYearAmt
Total	$256,682	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$35,364	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$42,045	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$57,020	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$59,066	CurrentTaxYearMinus1YearAmt
Current Tax Year	$63,187	CurrentTaxYearAmt
Total	$256,682	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,000	CurrentTaxYearAmt
Total	$18,500	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$586,689	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$606,062	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$892,045	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$712,897	CurrentTaxYearMinus1YearAmt
Current Tax Year	$735,864	CurrentTaxYearAmt
Total	$3,533,557	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.92210	PublicSupportCY509Pct
Public Support PY509	0.92980	PublicSupportPY509Pct
Investment Income CY	0.07260	InvestmentIncomeCYPct
Investment Income PY	0.06580	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 C IRS990ScheduleC

Total Grassroots Lobbying TotalGrassrootsLobbyingGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$17,504	FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$17,504	FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$570,869	FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$588,373	FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$113,256	FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$28,314	FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

Field	Value	IRS element (for citing)
Filing Organizations Total	$0	FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$116,295	CurrentYearMinus3Amt
Current Year Minus2	$147,584	CurrentYearMinus2Amt
Current Year Minus1	$127,471	CurrentYearMinus1Amt
Current Year	$113,256	CurrentYearAmt
Total	$504,606	TotalAmt

Field	Value	IRS element (for citing)
Lobbying Ceiling	$756,909	LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$15,504	CurrentYearMinus3Amt
Current Year Minus2	$18,504	CurrentYearMinus2Amt
Current Year Minus1	$19,004	CurrentYearMinus1Amt
Current Year	$17,504	CurrentYearAmt
Total	$70,516	TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$29,074	CurrentYearMinus3Amt
Current Year Minus2	$36,896	CurrentYearMinus2Amt
Current Year Minus1	$31,868	CurrentYearMinus1Amt
Current Year	$28,314	CurrentYearAmt
Total	$126,152	TotalAmt

Field	Value	IRS element (for citing)
Grassroots Ceiling	$189,228	GrassrootsCeilingAmt

Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp

Field	Value	IRS element (for citing)
Current Year Minus3	$15,504	CurrentYearMinus3Amt
Current Year Minus2	$18,504	CurrentYearMinus2Amt
Current Year Minus1	$19,004	CurrentYearMinus1Amt
Current Year	$17,504	CurrentYearAmt
Total	$70,516	TotalAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$213,850	OtherCostOrOtherBasisAmt
Depreciation	$191,849	DepreciationAmt
Book Value	$22,001	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,560	OtherCostOrOtherBasisAmt
Depreciation	$26,363	DepreciationAmt
Book Value	$197	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$22,198	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	BENEFICIAL INTEREST IN ASSETS HELD BY A COMMUNITY FOUNDATION	Desc
Book Value	$394,631	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$394,631	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). IN THE NORMAL COURSE OF BUSINESS, THE ASSOCIATION IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, MANAGEMENT BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2025. THE ASSOCIATION FILES FORM 990 (RETURN OF ASSOCIATION EXEMPT FROM TAX) AS REQUIRED BY LAW. THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX RETURN EXAMINATIONS FOR YEARS ENDING PRIOR TO DECEMBER 31, 2022.	ExplanationTxt

Schedule I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	18	RecipientCnt
Cash Grant	$45,500	CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS SEVEN DIFFERENT MEMBERSHIP LEVELS: PROFESSIONAL, RETIRED, STUDENT, CITIZEN BOARD MEMBER, AFFILIATE MEMBER, AGENCY/ORGANIZATION, AND COMMERCIAL MEMBER.
FORM 990, PART VI, SECTION A, LINE 7A	THE NOMINATIONS COMMITTEE IS COMPRISED OF ONE MEMBER FROM EACH OF THE ORGANIZATION'S STANDING COMMITTEES. THIS COMMITTEE WILL SELECT THE BOARD CHAIR FROM ELIGIBLE MEMBERS, AND WILL NOTIFY THE MEMBERSHIP THAT NOMINATIONS FOR OFFICERS ARE BEING ACCEPTED. THE NOMINATIONS COMMITTEE WILL REVIEW ALL SUBMISSIONS AND PROVIDE FINAL RECOMMENDATIONS TO THE CURRENT BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD MEMBERS RECEIVE A COPY OF THE "CONFLICT OF INTEREST POLICY" ANNUALLY. THE BOARD MEMBERS ACKNOWLEDGE THEIR RECEIPT AND UNDERSTANDING OF THE POLICY BY SIGNING AND RETURNING THE SIGNED COPY TO THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION. PERFORMANCE IS DETERMINED BY A SET OF AGREED TO "PERFORMANCE MEASURES" WHICH ARE SET FORTH AT THE BEGINNING OF THE YEAR. THE BOARD OF DIRECTORS RECOMMENDS ANY PERFORMANCE OR MERIT INCREASES FOR INCLUSION IN THE FOLLOWING YEAR'S BUDGET.
FORM 990, PART VI, SECTION C, LINE 19	COPIES OF THE GOVERNING DOCUMENTS MAY BE OBTAINED BY CONTACTING THE ASSOCIATION'S OFFICE.