{"success":true,"data":{"_id":421088426,"filings":[{"Organization":{"value":null,"Person":["STEVEN E JORDISON","RYAN GOURLEY","BECKY HALLING","MATT HIBBARD","JULI SEYDELL JOHNSON","NICK LENOX","RYAN MAEHL","MOLLY RUPERT","CARISSA WILLIAMS"],"Title":["CHIEF EXECUT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDE","PRESIDENT","DIRECTOR","TREASURER"],"Hours":[55.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[100563,0,0,0,0,0,0,0,0],"Direct compensation":[88920,0,0,0,0,0,0,0,0],"Other compensation":[11643,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2020,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":278,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":2,"Total Gross UBI":2270,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":325165,"Contributions":{"value":61966,"Other contributions":9356,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":52610,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":196615,"Total revenue":{"value":196615,"RECREATION SPORTS":166260,"WORKSHOP AND CONFERENCES":13885,"SPONSORSHIPS":7900,"CONSIGNMENT TICKET SALES":6300,"ADVERTISING REVENUES":2270},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10189,"Investment income total":10189,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":56395,"Other total":56395,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":254559,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":94,"Fundraising professional":94,"Fees to independent contractors":0},"Benefits paid to members":{"value":700,"Benefits paid to members Total":700},"Salaries":{"value":150914,"Current officers":91200,"Disqualified persons":0,"Other salaries and wages":36907,"Pension plan contributions":0,"Other employee benefits":13007,"Payroll taxes":9800},"Other expenses":{"value":102851,"Management services":0,"Legal":0,"Accounting":3200,"Lobbying services":0,"Investment management fees":465,"Other services":0,"Advertising":0,"Office expenses":21664,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":1142,"Conferences and meetings":63776,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2088,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10516,"CONSIGNMENT TICKETS":6075,"DUES AND SUBSCRIPTIONS":4165,"SCHOLARSHIP EXPENSES":276},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":204783,"Management And General Expenses":49406,"Fundraising Expenses":370}},"Assets":{"value":305993,"Non-interest bearing cash":105808,"Savings and temp cash investments":75000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":125185},"Liabilities":{"value":526,"Sum of Total Liabilities":0,"Accounts payable, accrued":526,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":305467,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8044618339952624,"percentile":0.6311303198988182},"Fundraising Efficiency":{"score":167.4756756756757,"percentile":0.908772778723441},"Operating Margin":{"score":0.21713899097381328,"percentile":0.7728322965492546},"Liabilities to Assets Ratio":{"score":0.0017189935717483733,"percentile":0.5597351749249877},"Operating Reserve Ratio":{"score":1.2020513908367019,"percentile":0.4759599285324394},"Officer Compensation Ratio":{"score":0.3950479063792677,"percentile":0.11750841372627832},"Program Expense Growth":{"score":-0.073342325386965,"percentile":0.16671879458543737},"Revenue Growth":{"score":-0.06534840896965942,"percentile":0.19131649108543441},"Asset Growth":{"score":-0.0061630372113224575,"percentile":0.294512741997299},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5884814609978041,"percentile":0.5715394200804218}},"source_xml":"202211329349305416_public.xml"},{"Organization":{"value":null,"Person":["RICK COURCIER","JENNIFER HART","ERIKA RANDALL","KELLY WILLADSEN","TODD SEAMAN","MATT HIBBARD","RYAN MAEHL","RYAN HARKEMA","JULI SEYDELL JOHNSON","STEVEN E JORDISON"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","VICE PRESIDE","TREASURER","DIRECTOR","CHIEF EXECUT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,55.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,90373],"Direct compensation":[0,0,0,0,0,0,0,0,0,83051],"Other compensation":[0,0,0,0,0,0,0,0,0,7322]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2018,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":278,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":1129,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":388313,"Contributions":{"value":51926,"Other contributions":4026,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":47900,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":330129,"Total revenue":{"value":330129,"CONTINUING EDUCATION":153480,"WORKSHOP AND CONFERENCES":88031,"CONSIGNMENT TICKET SALES":86263,"SPONSORSHIPS":1226,"ADVERTISING REVENUES":1129},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4484,"Investment income total":4484,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1774,"Other total":1774,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":378941,"Grant expense":{"value":800,"Grants to domestic orgs":0,"Grants to domestic individuals":800,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":136683,"Current officers":84335,"Disqualified persons":0,"Other salaries and wages":33228,"Pension plan contributions":0,"Other employee benefits":10125,"Payroll taxes":8995},"Other expenses":{"value":241458,"Management services":0,"Legal":0,"Accounting":2325,"Lobbying services":0,"Investment management fees":190,"Other services":0,"Advertising":3920,"Office expenses":18824,"Information technology":4000,"Royalties":0,"Occupancy":0,"Travel":10920,"Conferences and meetings":112903,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":418,"Insurance":1981,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":85977,"CONSIGNMENT TICKETS":82605,"DUES AND SUBSCRIPTIONS":2972,"SCHOLARSHIP EXPENSES":400},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":334582,"Management And General Expenses":43959,"Fundraising Expenses":400}},"Assets":{"value":244757,"Non-interest bearing cash":73689,"Savings and temp cash investments":116994,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":627,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":53447},"Liabilities":{"value":525,"Sum of Total Liabilities":0,"Accounts payable, accrued":525,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":244232,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8829395605120586,"percentile":0.7438888128056198},"Fundraising Efficiency":{"score":129.815,"percentile":0.8897711878970466},"Operating Margin":{"score":0.024135169309294307,"percentile":0.46303028993745055},"Liabilities to Assets Ratio":{"score":0.0021449846173960297,"percentile":0.5548479023586073},"Operating Reserve Ratio":{"score":0.6458973824421216,"percentile":0.30871221575103486},"Officer Compensation Ratio":{"score":0.23848831348415717,"percentile":0.2558226990638066},"Program Expense Growth":{"score":-0.040162039795067314,"percentile":0.2152723091068474},"Revenue Growth":{"score":-0.06964455901388794,"percentile":0.1842005727562544},"Asset Growth":{"score":-0.034733368997494955,"percentile":0.1994453333452954},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5661422967027879,"percentile":0.5052888948706529}},"source_xml":"202021399349301262_public.xml"},{"Organization":{"value":null,"Person":["ANGIE COLE","KATHLEEN GUYER","MCKENZIE KIGER","NICK SCHENK","TODD SEAMAN","JAN HERKE","MATT JERMIER","RYAN MAEHL","MATT BOGGESS","STEVEN E JORDISON"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TR","CHIEF EXECUT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,47.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,85485],"Direct compensation":[0,0,0,0,0,0,0,0,0,77552],"Other compensation":[0,0,0,0,0,0,0,0,0,7933]},"Basic":{"value":null,"mission":"To support the advancement of park, recreation and environmental conservation opportunities through education, resource tools and advocacy.","year":2016,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6412363917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANGIE COLE","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":174,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2185,"Net unrelated business taxable income":-13872,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":436558,"Contributions":{"value":51144,"Other contributions":4759,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":46385,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":347060,"Total revenue":{"value":347060,"CONTINUING EDUCATION":143925,"CONSIGNMENT TICKET SALES":107756,"WORKSHOP AND CONFERENCES":81594,"RECREATION SPORTS":11600,"ADVERTISING REVENUES":2185},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2083,"Investment income total":2083,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":36271,"Other total":33721,"Royalties revenue":0,"Net rental income":2550,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":426406,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":144600,"Current officers":77552,"Disqualified persons":0,"Other salaries and wages":40403,"Pension plan contributions":0,"Other employee benefits":17607,"Payroll taxes":9038},"Other expenses":{"value":281806,"Management services":0,"Legal":0,"Accounting":2100,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3828,"Office expenses":28449,"Information technology":0,"Royalties":0,"Occupancy":3376,"Travel":6768,"Conferences and meetings":96505,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4766,"Insurance":1970,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":128319,"CONSIGNMENT TICKETS":93667,"STRATEGIC PLAN EXPENSES":22607,"MISCELLANEOUS":7657,"RECREATIONAL SPORTS PROG.":4388},"All other expenses":5725},"Functional Expenses":{"value":null,"Program Service Expenses":388088,"Management And General Expenses":35741,"Fundraising Expenses":2577}},"Assets":{"value":290173,"Non-interest bearing cash":93041,"Savings and temp cash investments":111829,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":85303,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":525,"Sum of Total Liabilities":0,"Accounts payable, accrued":525,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":289648,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9101372869987758,"percentile":0.7873192462922832},"Fundraising Efficiency":{"score":19.846332945285216,"percentile":0.5959262555479711},"Operating Margin":{"score":0.023254641994878113,"percentile":0.46075237446753703},"Liabilities to Assets Ratio":{"score":0.001809265507128506,"percentile":0.5586493191944716},"Operating Reserve Ratio":{"score":0.6805087170443193,"percentile":0.321469025772499},"Officer Compensation Ratio":{"score":0.20047794824650686,"percentile":0.31323969608512037},"Program Expense Growth":{"score":-0.01337491810784217,"percentile":0.2780683135661409},"Revenue Growth":{"score":-0.04348865617553857,"percentile":0.2338554995715107},"Asset Growth":{"score":0.005864744355373353,"percentile":0.3444969436420662},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5684770608189799,"percentile":0.5122261634758778}},"source_xml":"201811349349309091_public.xml"},{"Organization":{"value":null,"Person":["STEVEN E JORDISON","MARK BREWICK","JILL BURT","RYAN GOURLEY","BECKY HALLING","NICK LENOX","MOLLY RUPERT","NICK SCHENCK","JOSH VANDEKAMP","CARISSA WILLIAMS"],"Title":["CHIEF EXECUT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHAIR","DIRECTOR","VICE CHAIR","DIRECTOR","SECRETARY-TR"],"Hours":[55.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[106304,0,0,0,0,0,0,0,0,0],"Direct compensation":[93684,0,0,0,0,0,0,0,0,0],"Other compensation":[12620,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2021,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":278,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":1900,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":439574,"Contributions":{"value":49405,"Other contributions":725,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":48680,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":381731,"Total revenue":{"value":379831,"RECREATION SPORTS":234780,"WORKSHOP AND CONFERENCES":64905,"CERTIFIED PLAYGROUND SAFETY":33355,"CONSIGNMENT TICKET SALES":31776,"SPONSORSHIPS":15015},"Total other revenue":1900,"Unrelated business revenue":0},"Investment income":{"value":6814,"Investment income total":6814,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1624,"Other total":1624,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":405023,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":160676,"Current officers":96168,"Disqualified persons":0,"Other salaries and wages":38555,"Pension plan contributions":0,"Other employee benefits":15646,"Payroll taxes":10307},"Other expenses":{"value":244347,"Management services":0,"Legal":0,"Accounting":3250,"Lobbying services":0,"Investment management fees":614,"Other services":0,"Advertising":5366,"Office expenses":23685,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":10288,"Conferences and meetings":164719,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2190,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34235,"CONSIGNMENT TICKETS":30644,"DUES AND SUBSCRIPTIONS":2956,"SCHOLARSHIP EXPENSES":635},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":355194,"Management And General Expenses":49194,"Fundraising Expenses":635}},"Assets":{"value":319681,"Non-interest bearing cash":134171,"Savings and temp cash investments":77833,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":107677},"Liabilities":{"value":525,"Sum of Total Liabilities":0,"Accounts payable, accrued":525,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":319156,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8769724188502875,"percentile":0.7345911240363159},"Fundraising Efficiency":{"score":77.80314960629921,"percentile":0.8405928588503999},"Operating Margin":{"score":0.07860110015606019,"percentile":0.5843141562755583},"Liabilities to Assets Ratio":{"score":0.0016422621300609046,"percentile":0.5606510136292203},"Operating Reserve Ratio":{"score":0.7892909785370213,"percentile":0.35932496661957264},"Officer Compensation Ratio":{"score":0.26246410697664085,"percentile":0.22611593286991702},"Program Expense Growth":{"score":-0.049077427600009646,"percentile":0.1998811483452028},"Revenue Growth":{"score":-0.038287685303609646,"percentile":0.2459814253170135},"Asset Growth":{"score":0.007458104093475628,"percentile":0.35110449707821545},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5894143866691188,"percentile":0.5743274065206605}},"source_xml":"202341359349317294_public.xml"},{"Organization":{"value":null,"Person":["STEVEN E JORDISON","MARK BREWICK","RYAN GOURLEY","BECKY HALLING","NICK LENOX","MOLLY RUPERT","NICK SCHENCK","JASON THRAEN","JOSH VANDEKAMP","CARISSA WILLIAMS","KELLY M JOHNSON ROSE"],"Title":["CHIEF EXECUT","DIRECTOR","DIRECTOR","DIRECTOR","CHAIR","DIRECTOR","VICE CHAIR","DIRECTOR","DIRECTOR","SECRETARY-TR","PRESIDENT &"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,0],"Total Compensation":[112391,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[100008,0,0,0,0,0,0,0,0,0,0],"Other compensation":[12383,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2022,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":138,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"PO BOX 189, GRINNELL, IA, 501120189, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501120189},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":725,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":422241,"Contributions":{"value":50985,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":50985,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":365180,"Total revenue":{"value":365180,"RECREATION SPORTS":240585,"WORKSHOP AND CONFERENCES":75515,"CERTIFIED PLAYGROUND SAFETY":30180,"SPONSORSHIPS":18175,"ADVERTISING REVENUES":725},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3596,"Investment income total":3596,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2480,"Other total":2480,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":402949,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":174937,"Current officers":103848,"Disqualified persons":0,"Other salaries and wages":42280,"Pension plan contributions":0,"Other employee benefits":17629,"Payroll taxes":11180},"Other expenses":{"value":228012,"Management services":0,"Legal":0,"Accounting":4375,"Lobbying services":0,"Investment management fees":554,"Other services":0,"Advertising":6026,"Office expenses":28887,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":10458,"Conferences and meetings":171838,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2281,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3593,"DUES AND SUBSCRIPTIONS":3319,"PENALTY EXPENSE":274},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":347165,"Management And General Expenses":55784,"Fundraising Expenses":0}},"Assets":{"value":347366,"Non-interest bearing cash":151811,"Savings and temp cash investments":77900,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":117655},"Liabilities":{"value":1765,"Sum of Total Liabilities":0,"Accounts payable, accrued":1765,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":345601,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8615606441509968,"percentile":0.7110337299509397},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04568954696488498,"percentile":0.515201422387729},"Liabilities to Assets Ratio":{"score":0.005081096019760137,"percentile":0.5285206634187269},"Operating Reserve Ratio":{"score":0.8620594665826197,"percentile":0.3827127884777252},"Officer Compensation Ratio":{"score":0.2789211537936563,"percentile":0.20794150268589684},"Program Expense Growth":{"score":-0.035428223154001105,"percentile":0.22443853946997475},"Revenue Growth":{"score":-0.02503310195777675,"percentile":0.28119314047534455},"Asset Growth":{"score":0.018900733571369354,"percentile":0.39923523064056654},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5504802302844484,"percentile":0.45871886213516044}},"source_xml":"202411349349307531_public.xml"},{"Organization":{"value":null,"Person":["KELLY M JOHNSON ROSE","STEVE JORDISON","KARI ALLEN","TYLER BAIR","RYAN GOURLEY","NATHAN OSMUNDSON","MOLLY RUPERT","NICK SCHENCK","SETH STAASHELM","COLBY VLIEGER","CARISSA WILLIAMS"],"Title":["PRESIDENT &","FORMER C.E.O","DIRECTOR","DIRECTOR","VICE CHAIR","DIRECTOR","DIRECTOR","CHAIR","DIRECTOR","DIRECTOR","SECRETARY-TR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,0],"Total Compensation":[113580,4711,0,0,0,0,0,0,0,0,0],"Direct compensation":[90280,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23300,4711,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2024,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6413252164,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KELLY M JOHNSON ROSE","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":153,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"PO BOX 189, GRINNELL, IA, 501120189, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501120189},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2872,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":479053,"Contributions":{"value":64547,"Other contributions":112,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":64435,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":400888,"Total revenue":{"value":400888,"CERTIFIED POOL OPERATOR":274273,"WORKSHOP AND CONFERENCES":104105,"SPONSORSHIPS":19638,"ADVERTISING REVENUES":2872},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11918,"Investment income total":11918,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1700,"Other total":1700,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":471587,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":172736,"Current officers":96901,"Disqualified persons":0,"Other salaries and wages":40260,"Pension plan contributions":0,"Other employee benefits":25407,"Payroll taxes":10168},"Other expenses":{"value":298851,"Management services":0,"Legal":0,"Accounting":7180,"Lobbying services":0,"Investment management fees":675,"Other services":0,"Advertising":13026,"Office expenses":24884,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":14126,"Conferences and meetings":228671,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3740,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":6549,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":415544,"Management And General Expenses":56043,"Fundraising Expenses":0}},"Assets":{"value":395314,"Non-interest bearing cash":39529,"Savings and temp cash investments":213848,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":141937},"Liabilities":{"value":6321,"Sum of Total Liabilities":0,"Accounts payable, accrued":6321,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":388993,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8811608462489424,"percentile":0.7411488081332119},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.015584914404042976,"percentile":0.4404893819220699},"Liabilities to Assets Ratio":{"score":0.015989820750087272,"percentile":0.4719197421312843},"Operating Reserve Ratio":{"score":0.8382631412655566,"percentile":0.37523359225941894},"Officer Compensation Ratio":{"score":0.25083600692979235,"percentile":0.24001939882210274},"Program Expense Growth":{"score":-0.008448462213699109,"percentile":0.2929856101237274},"Revenue Growth":{"score":-0.0024050224478894254,"percentile":0.35916895749570743},"Asset Growth":{"score":0.03350481250372173,"percentile":0.46062116273090903},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.562573476327519,"percentile":0.49464071052157405}},"source_xml":"202543519349300424_public.xml"},{"Organization":{"value":null,"Person":["ANGIE COLE","CHAD WEIR","KATHLEEN GUYER","MCKENZIE KIGER","NICK SCHENK","TODD SEAMAN","JAN HERKE","MATT JERMIER","RYAN MAEHL","STEVEN E JORDISON"],"Title":["PRESIDENT","TREASURER/DI","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","CHIEF EXECUT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,45.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,80653],"Direct compensation":[0,0,0,0,0,0,0,0,0,75289],"Other compensation":[0,0,0,0,0,0,0,0,0,5364]},"Basic":{"value":null,"mission":"To support the advancement of park, recreation and environmental conservation opportunities through education, resource tools and advocacy.","year":2015,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6412363917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":126,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"1534 PENROSE ST, GRINNELL, IA, 501121203, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501121203},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2235,"Net unrelated business taxable income":-10760,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":465996,"Contributions":{"value":49114,"Other contributions":5009,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":44105,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":379415,"Total revenue":{"value":379415,"CONSIGNMENT TICKET SALES":149779,"CONTINUING EDUCATION":140515,"WORKSHOP AND CONFERENCES":80886,"RECREATION SPORTS":6000,"ADVERTISING REVENUES":2235},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2042,"Investment income total":2042,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":35425,"Other total":33625,"Royalties revenue":0,"Net rental income":1800,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":462983,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":133449,"Current officers":75289,"Disqualified persons":0,"Other salaries and wages":38688,"Pension plan contributions":0,"Other employee benefits":10725,"Payroll taxes":8747},"Other expenses":{"value":329534,"Management services":0,"Legal":0,"Accounting":1900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4310,"Office expenses":32052,"Information technology":0,"Royalties":0,"Occupancy":3861,"Travel":12000,"Conferences and meetings":107941,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3605,"Insurance":1882,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":158821,"CONSIGNMENT TICKETS":143237,"MISCELLANEOUS":5703,"RECREATIONAL SPORTS PROG.":4997,"DUES AND SUBSCRIPTIONS":4884},"All other expenses":3162},"Functional Expenses":{"value":null,"Program Service Expenses":419679,"Management And General Expenses":40142,"Fundraising Expenses":3162}},"Assets":{"value":280001,"Non-interest bearing cash":79932,"Savings and temp cash investments":109850,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":150,"Land, building, equipment":90069,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":505,"Sum of Total Liabilities":0,"Accounts payable, accrued":505,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":279496,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9064674080905778,"percentile":0.7815603022564508},"Fundraising Efficiency":{"score":15.532574320050601,"percentile":0.5301628172892203},"Operating Margin":{"score":0.006465720735800307,"percentile":0.414870628382252},"Liabilities to Assets Ratio":{"score":0.0018035649872679025,"percentile":0.5587220373201711},"Operating Reserve Ratio":{"score":0.6047759852953564,"percentile":0.29305842721652203},"Officer Compensation Ratio":{"score":0.1742029404967353,"percentile":0.36075020500139926},"Program Expense Growth":{"score":-0.015009302247624156,"percentile":0.27338322760648875},"Revenue Growth":{"score":-0.057075659650966094,"percentile":0.20601055307178268},"Asset Growth":{"score":-0.0100399938288454,"percentile":0.28023170173378187},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5486279840842962,"percentile":0.4532812786540551}},"source_xml":"201632849349301113_public.xml"},{"Organization":{"value":null,"Person":["STEW TIMM","DANAE EDWARDS","ERIKA RANDALL","KELLY WILLADSEN","TODD SEAMAN","JAN HERKE","MATT JERMIER","RYAN MAEHL","MATT BOGGESS","STEVEN E JORDISON"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","VICE PRESIDE","SECRETARY/TR","CHIEF EXECUT"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,47.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,78520],"Direct compensation":[0,0,0,0,0,0,0,0,0,78520],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2017,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":278,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":1026,"Net unrelated business taxable income":-5721,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":303056,"Contributions":{"value":45213,"Other contributions":4033,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":41180,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":326784,"Total revenue":{"value":326784,"CONTINUING EDUCATION":140825,"CONSIGNMENT TICKET SALES":96458,"WORKSHOP AND CONFERENCES":79055,"RECREATION SPORTS":9420,"ADVERTISING REVENUES":1026},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-80305,"Investment income total":2129,"Net investment gain":-82434,"Income from invest bond proceeds":0},"Other revenues":{"value":11364,"Other total":10114,"Royalties revenue":0,"Net rental income":1250,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":360262,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":108071,"Current officers":80695,"Disqualified persons":0,"Other salaries and wages":10896,"Pension plan contributions":0,"Other employee benefits":9473,"Payroll taxes":7007},"Other expenses":{"value":252191,"Management services":0,"Legal":0,"Accounting":2200,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2459,"Office expenses":25688,"Information technology":0,"Royalties":0,"Occupancy":894,"Travel":11287,"Conferences and meetings":103056,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1824,"Insurance":1834,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":102729,"CONSIGNMENT TICKETS":90869,"RECREATIONAL SPORTS PROG.":8057,"DUES AND SUBSCRIPTIONS":2463,"SCHOLARSHIP EXPENSES":1340},"All other expenses":220},"Functional Expenses":{"value":null,"Program Service Expenses":338190,"Management And General Expenses":20732,"Fundraising Expenses":1340}},"Assets":{"value":232967,"Non-interest bearing cash":118081,"Savings and temp cash investments":113841,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1045,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":525,"Sum of Total Liabilities":0,"Accounts payable, accrued":525,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":232442,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9387334773026298,"percentile":0.8291733463301459},"Fundraising Efficiency":{"score":33.7410447761194,"percentile":0.7144500224174993},"Operating Margin":{"score":-0.18876379283036798,"percentile":0.1572148901527897},"Liabilities to Assets Ratio":{"score":0.002253538054745951,"percentile":0.5536499992625767},"Operating Reserve Ratio":{"score":0.6466599308281196,"percentile":0.3089917079926495},"Officer Compensation Ratio":{"score":0.21795249013218157,"percentile":0.2852505949802373},"Program Expense Growth":{"score":-0.036657779111432025,"percentile":0.22199681062826854},"Revenue Growth":{"score":-0.09652487847226275,"percentile":0.14786171091683276},"Asset Growth":{"score":-0.03374030766527308,"percentile":0.20218866796735585},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5233869857574578,"percentile":0.38246130346415463}},"source_xml":"201911309349300126_public.xml"},{"Organization":{"value":null,"Person":["ANGIE COLE","SHERRI PROUD","RYAN PENNING","AMY FAULKNER","RON WARD","CHAD WEIR","KATHLEEN GUYER","MCKENZIE KIGER","NICK SCHENK","STEVEN E JORDISON"],"Title":["VICE PRESIDE","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER/DI","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,44.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,79688],"Direct compensation":[0,0,0,0,0,0,0,0,0,74907],"Other compensation":[0,0,0,0,0,0,0,0,0,4781]},"Basic":{"value":null,"mission":"To support the advancement of park, recreation and environmental conservation opportunities through education, resource tools and advocacy.","year":2014,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6412363917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":153,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"1534 PENROSE STREET, GRINNELL, IA, 501121203, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501121203},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":3888,"Net unrelated business taxable income":-7298,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":417528,"Contributions":{"value":45440,"Other contributions":5987,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":39453,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":341932,"Total revenue":{"value":341932,"CONSIGNMENT TICKET SALES":131958,"CONTINUING EDUCATION":119490,"WORKSHOP AND CONFERENCES":75636,"RECREATION SPORTS":10960,"ADVERTISING REVENUES":3888},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2028,"Investment income total":2028,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28128,"Other total":25728,"Royalties revenue":0,"Net rental income":2400,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":426181,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":136507,"Current officers":75275,"Disqualified persons":0,"Other salaries and wages":37200,"Pension plan contributions":0,"Other employee benefits":15428,"Payroll taxes":8604},"Other expenses":{"value":289674,"Management services":0,"Legal":0,"Accounting":1850,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4711,"Office expenses":28233,"Information technology":0,"Royalties":0,"Occupancy":4865,"Travel":8180,"Conferences and meetings":99509,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3126,"Insurance":1838,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":135368,"CONSIGNMENT TICKETS":121887,"RECREATIONAL SPORTS PROG.":7200,"SCHOLARSHIP EXPENSES":3472,"MISCELLANEOUS":2809},"All other expenses":1994},"Functional Expenses":{"value":null,"Program Service Expenses":341962,"Management And General Expenses":80747,"Fundraising Expenses":3472}},"Assets":{"value":276988,"Non-interest bearing cash":78309,"Savings and temp cash investments":107908,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":90771,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":505,"Sum of Total Liabilities":0,"Accounts payable, accrued":505,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":276483,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8023867793261549,"percentile":0.628531293048585},"Fundraising Efficiency":{"score":13.087557603686635,"percentile":0.48075023257555466},"Operating Margin":{"score":-0.020724358605889906,"percentile":0.33700879963820746},"Liabilities to Assets Ratio":{"score":0.0018231836758271116,"percentile":0.5584903635168862},"Operating Reserve Ratio":{"score":0.6499304286207034,"percentile":0.3102046598611754},"Officer Compensation Ratio":{"score":0.18698158763530048,"percentile":0.3365822616037629},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5656581528291722,"percentile":0.5038690036343216}},"source_xml":"201640439349302109_public.xml"},{"Organization":{"value":null,"Person":["STEVEN E JORDISON","RICK COURCIER","RYAN HARKEMA","JENNIFER HART","MATT HIBBARD","JULI SEYDELL JOHNSON","NICK LENOX","RYAN MAEHL","ERIKA RANDALL","KELLY WILLADSEN"],"Title":["CHIEF EXECUT","DIRECTOR","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDE","PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[55.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[97043,0,0,0,0,0,0,0,0,0],"Direct compensation":[86315,0,0,0,0,0,0,0,0,0],"Other compensation":[10728,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2019,"name":"IOWA PARKS AND RECREATION ASSOC","phone":5152914917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":278,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"PO BOX 906, AMES, IA, 500100906, USA","city":"AMES","state":"IA","country":"USA","zip_code":500100906},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":1700,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":326057,"Contributions":{"value":51530,"Other contributions":750,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":50780,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":269342,"Total revenue":{"value":269342,"CONTINUING EDUCATION":157660,"CONSIGNMENT TICKET SALES":82615,"WORKSHOP AND CONFERENCES":26252,"ADVERTISING REVENUES":1700,"SPONSORSHIPS":1115},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3842,"Investment income total":3842,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1343,"Other total":1343,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":346074,"Grant expense":{"value":1750,"Grants to domestic orgs":0,"Grants to domestic individuals":1750,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":142578,"Current officers":86640,"Disqualified persons":0,"Other salaries and wages":34790,"Pension plan contributions":0,"Other employee benefits":11858,"Payroll taxes":9290},"Other expenses":{"value":201746,"Management services":0,"Legal":0,"Accounting":3175,"Lobbying services":0,"Investment management fees":270,"Other services":0,"Advertising":3632,"Office expenses":20481,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":6146,"Conferences and meetings":82339,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1900,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83803,"CONSIGNMENT TICKETS":78878,"DUES AND SUBSCRIPTIONS":2970,"RECREATIONAL SPORTS PROG.":1700,"SCHOLARSHIP EXPENSES":255},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":296228,"Management And General Expenses":49591,"Fundraising Expenses":255}},"Assets":{"value":253004,"Non-interest bearing cash":78826,"Savings and temp cash investments":119118,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":55060},"Liabilities":{"value":28575,"Sum of Total Liabilities":0,"Accounts payable, accrued":525,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":28050,"Other liabilities":0},"Fund balance":{"value":224429,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8559672208833948,"percentile":0.7025506915969162},"Fundraising Efficiency":{"score":202.07843137254903,"percentile":0.9205834886237192},"Operating Margin":{"score":-0.0613911064629804,"percentile":0.2686733735791561},"Liabilities to Assets Ratio":{"score":0.11294287837346445,"percentile":0.3134364251031983},"Operating Reserve Ratio":{"score":0.7310690777117033,"percentile":0.3394650522537321},"Officer Compensation Ratio":{"score":0.28041112594416223,"percentile":0.20637572666219628},"Program Expense Growth":{"score":-0.04925033760098621,"percentile":0.1995846618811809},"Revenue Growth":{"score":-0.07012270357399755,"percentile":0.1834600603440625},"Asset Growth":{"score":-0.028092771196186167,"percentile":0.2190568816485913},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5160827500614418,"percentile":0.36304619066179533}},"source_xml":"202141329349305264_public.xml"},{"Organization":{"value":null,"Person":["ANGIE COLE","SHERRI PROUD","DOUG BYLUND","RYAN PENNING","AMY FAULKNER","RON WARD","SCOTT HOCK","MICHAEL MORAN","CHAD WEIR","KATHLEEN GUYER","MCKENZIE KIGER","NICK SCHENK","STEVEN E JORDISON"],"Title":["VICE PRESIDE","PRESIDENT","FORMER TREAS","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER/DI","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,44.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,78865],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,73807],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,5058]},"Basic":{"value":null,"mission":"To support the advancement of park, recreation and environmental conservation opportunities through education, resource tools and advocacy.","year":2013,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6412363917,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"STEVEN E JORDISON","year_formation":1977,"state_legal_domicile":"IA","total_volunteers":126,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"1534 PENROSE STREET, GRINNELL, IA, 501121203, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501121203},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2448,"Net unrelated business taxable income":-9183,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":519377,"Contributions":{"value":47632,"Other contributions":7027,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":40605,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":441933,"Total revenue":{"value":441933,"CONSIGNMENT TICKET SALES":209742,"CONTINUING EDUCATION":134115,"WORKSHOP AND CONFERENCES":84128,"RECREATION SPORTS":11500,"ADVERTISING REVENUES":2448},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":179,"Investment income total":179,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":29633,"Other total":27233,"Royalties revenue":0,"Net rental income":2400,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":520840,"Grant expense":{"value":1600,"Grants to domestic orgs":0,"Grants to domestic individuals":1600,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":132802,"Current officers":74907,"Disqualified persons":0,"Other salaries and wages":35760,"Pension plan contributions":0,"Other employee benefits":13669,"Payroll taxes":8466},"Other expenses":{"value":386438,"Management services":0,"Legal":0,"Accounting":1750,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":6123,"Office expenses":26669,"Information technology":0,"Royalties":0,"Occupancy":4656,"Travel":6025,"Conferences and meetings":130475,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1788,"Insurance":1618,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":207334,"CONSIGNMENT TICKETS":196625,"RECREATIONAL SPORTS PROG.":6091,"SCHOLARSHIP EXPENSES":2900,"DUES AND SUBSCRIPTIONS":1718},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":431619,"Management And General Expenses":86321,"Fundraising Expenses":2900}},"Assets":{"value":285641,"Non-interest bearing cash":131162,"Savings and temp cash investments":106000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":48479,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":505,"Sum of Total Liabilities":0,"Accounts payable, accrued":505,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":285136,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8286978726672298,"percentile":0.6628126686698944},"Fundraising Efficiency":{"score":16.424827586206895,"percentile":0.5454163174433106},"Operating Margin":{"score":-0.0028168363250586762,"percentile":0.37821284009000794},"Liabilities to Assets Ratio":{"score":0.0017679534800676374,"percentile":0.5591354040178096},"Operating Reserve Ratio":{"score":0.5484237001766378,"percentile":0.2709213482964412},"Officer Compensation Ratio":{"score":0.15141886183856845,"percentile":0.4089674132022366},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5954047794351542,"percentile":0.5919750547108091}},"source_xml":"201443189349302949_public.xml"},{"Organization":{"value":null,"Person":["STEVE JORDISON","KELLY M JOHNSON ROSE","KARI ALLEN","MARK BREWICK","RYAN GOURLEY","MOLLY RUPERT","NICK SCHENCK","JASON THRAEN","JOSH VANDEKAMP","CARISSA WILLIAMS"],"Title":["CHIEF EXECUT","PRESIDENT &","DIRECTOR","DIRECTOR","VICE CHAIR","DIRECTOR","CHAIR","DIRECTOR","DIRECTOR","SECRETARY-TR"],"Hours":[40.0,40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[124501,47159,0,0,0,0,0,0,0,0],"Direct compensation":[111429,44133,0,0,0,0,0,0,0,0],"Other compensation":[13072,3026,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2023,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6413252164,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KELLY M JOHNSON ROSE","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":138,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"PO BOX 189, GRINNELL, IA, 501120189, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501120189},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2875,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":466937,"Contributions":{"value":57637,"Other contributions":57,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":57580,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":392042,"Total revenue":{"value":392042,"CERTIFIED POOL OPERATOR":274645,"WORKSHOP AND CONFERENCES":96860,"SPONSORSHIPS":17662,"ADVERTISING REVENUES":2875},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9531,"Investment income total":9531,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7727,"Other total":7727,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":451971,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":171757,"Current officers":106233,"Disqualified persons":0,"Other salaries and wages":35333,"Pension plan contributions":0,"Other employee benefits":19330,"Payroll taxes":10861},"Other expenses":{"value":280214,"Management services":0,"Legal":0,"Accounting":8175,"Lobbying services":0,"Investment management fees":612,"Other services":0,"Advertising":7751,"Office expenses":40715,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":14141,"Conferences and meetings":201254,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2250,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":5316,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":389646,"Management And General Expenses":62325,"Fundraising Expenses":0}},"Assets":{"value":368328,"Non-interest bearing cash":111844,"Savings and temp cash investments":125000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":131484},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":368328,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8621039845476811,"percentile":0.7118806038684314},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03205143306270439,"percentile":0.48291767201400376},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8149372415486834,"percentile":0.36775762950160856},"Officer Compensation Ratio":{"score":0.3798031289618139,"percentile":0.12653677791034834},"Program Expense Growth":{"score":-0.02056282907596716,"percentile":0.25841194651932603},"Revenue Growth":{"score":-0.01158106695882462,"percentile":0.32439315077812597},"Asset Growth":{"score":0.027010648385487345,"percentile":0.43343481475272},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5755670559203,"percentile":0.5333907422691422}},"source_xml":"202510939349301921_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KELLY M JOHNSON ROSE","STEVE JORDISON","KARI ALLEN","TYLER BAIR","RYAN GOURLEY","NATHAN OSMUNDSON","MOLLY RUPERT","NICK SCHENCK","SETH STAASHELM","COLBY VLIEGER","CARISSA WILLIAMS"],"Title":["PRESIDENT &","FORMER C.E.O","DIRECTOR","DIRECTOR","VICE CHAIR","DIRECTOR","DIRECTOR","CHAIR","DIRECTOR","DIRECTOR","SECRETARY-TR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,0],"Total Compensation":[113580,4711,0,0,0,0,0,0,0,0,0],"Direct compensation":[90280,0,0,0,0,0,0,0,0,0,0],"Other compensation":[23300,4711,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To assist members in the development of their careers and to support lasting parks and recreation systems.","year":2024,"name":"IOWA PARKS AND RECREATION ASSOC","phone":6413252164,"website":"WWW.IAPRA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KELLY M JOHNSON ROSE","year_formation":1976,"state_legal_domicile":"IA","total_volunteers":153,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"PO BOX 189, GRINNELL, IA, 501120189, USA","city":"GRINNELL","state":"IA","country":"USA","zip_code":501120189},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":2872,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":479053,"Contributions":{"value":64547,"Other contributions":112,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":64435,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":400888,"Total revenue":{"value":400888,"CERTIFIED POOL OPERATOR":274273,"WORKSHOP AND CONFERENCES":104105,"SPONSORSHIPS":19638,"ADVERTISING REVENUES":2872},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11918,"Investment income total":11918,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1700,"Other total":1700,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":471587,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":172736,"Current officers":96901,"Disqualified persons":0,"Other salaries and wages":40260,"Pension plan contributions":0,"Other employee benefits":25407,"Payroll taxes":10168},"Other expenses":{"value":298851,"Management services":0,"Legal":0,"Accounting":7180,"Lobbying services":0,"Investment management fees":675,"Other services":0,"Advertising":13026,"Office expenses":24884,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":14126,"Conferences and meetings":228671,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3740,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":6549,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":415544,"Management And General Expenses":56043,"Fundraising Expenses":0}},"Assets":{"value":395314,"Non-interest bearing cash":39529,"Savings and temp cash investments":213848,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":141937},"Liabilities":{"value":6321,"Sum of Total Liabilities":0,"Accounts payable, accrued":6321,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":388993,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8811608462489424,"percentile":0.7411488081332119},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.015584914404042976,"percentile":0.4404893819220699},"Liabilities to Assets Ratio":{"score":0.015989820750087272,"percentile":0.4719197421312843},"Operating Reserve Ratio":{"score":0.8382631412655566,"percentile":0.37523359225941894},"Officer Compensation Ratio":{"score":0.25083600692979235,"percentile":0.24001939882210274},"Program Expense Growth":{"score":-0.008448462213699109,"percentile":0.2929856101237274},"Revenue Growth":{"score":-0.0024050224478894254,"percentile":0.35916895749570743},"Asset Growth":{"score":0.03350481250372173,"percentile":0.46062116273090903},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.562573476327519,"percentile":0.49464071052157405}},"source_xml":"202543519349300424_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}