{"success":true,"data":{"_id":540519576,"filings":[{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","R REED TATE","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2021,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":15004,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7811,"Investment income total":7811,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-12807,"Other total":0,"Royalties revenue":0,"Net rental income":-12807,"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":14754,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14754,"Management services":0,"Legal":0,"Accounting":1725,"Lobbying services":0,"Investment management fees":0,"Other services":8100,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1239,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":344,"Insurance":3151,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195,"DUES":100,"BANK FEES":70,"TAXES & LICENCES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":9683,"Management And General Expenses":5071,"Fundraising Expenses":0}},"Assets":{"value":633823,"Non-interest bearing cash":46675,"Savings and temp cash investments":185000,"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":402148,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":448980,"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":448980,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":184843,"Net assets without donor restriction":184843,"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":0.6562965975328724,"percentile":0.5151025512957876},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.01666222340709144,"percentile":0.4434021463397137},"Liabilities to Assets Ratio":{"score":0.7083681090777709,"percentile":0.09244522174317023},"Operating Reserve Ratio":{"score":42.959400840450044,"percentile":0.9778980849628122},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.19180389521141225,"percentile":0.09146050431833391},"Revenue Growth":{"score":-0.2366503156672442,"percentile":0.06274421861382236},"Asset Growth":{"score":-0.008547873618584603,"percentile":0.2856805222120389},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46680763071256787,"percentile":0.24563998397722733}},"source_xml":"202221619349301202_public.xml"},{"Organization":{"value":null,"Person":["BARRY PRESGRAVES","JOHN H GRAVES","R REED TATE","LOWELL B BAUGHAN","W DALE HOUFF","JESSE RATCLIFFE","SUSAN S DEES"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,15115,0],"Direct compensation":[0,0,0,0,0,15115,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide, and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2016,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 151, LURAY, VA, 22835, USA","city":"LURAY","state":"VA","country":"USA","zip_code":22835},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":25801,"Contributions":{"value":25000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":5000,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4272,"Investment income total":4272,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-3471,"Other total":0,"Royalties revenue":0,"Net rental income":-3471,"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":22789,"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":15115,"Current officers":15115,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7674,"Management services":0,"Legal":0,"Accounting":1250,"Lobbying services":0,"Investment management fees":0,"Other services":4163,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1245,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":550,"Insurance":348,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":118,"MISCELLANEOUS":64,"BANK FEES":29,"TAXES & LICENSES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":21073,"Management And General Expenses":1716,"Fundraising Expenses":0}},"Assets":{"value":657783,"Non-interest bearing cash":17232,"Savings and temp cash investments":180086,"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":460465,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":477422,"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":477422,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":180361,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":180361,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9247005134055905,"percentile":0.8091057575342576},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11673966125343979,"percentile":0.6507271007538907},"Liabilities to Assets Ratio":{"score":0.7258047106720605,"percentile":0.089705489542519},"Operating Reserve Ratio":{"score":28.86405722058888,"percentile":0.965545659594617},"Officer Compensation Ratio":{"score":0.663258589670455,"percentile":0.035731536321266376},"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":0.707415501094786,"percentile":0.8607534662844826}},"source_xml":"201813119349302176_public.xml"},{"Organization":{"value":null,"Person":["BARRY PRESGRAVES","JOHN H GRAVES","R REED TATE","LOWELL B BAUGHAN","W DALE HOUFF","JESSE RATCLIFFE","SUSAN S DEES"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,12700,0],"Direct compensation":[0,0,0,0,0,12700,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2019,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":25900,"Contributions":{"value":20414,"Other contributions":20414,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6135,"Investment income total":3135,"Net investment gain":3000,"Income from invest bond proceeds":0},"Other revenues":{"value":-649,"Other total":0,"Royalties revenue":0,"Net rental income":-649,"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":26211,"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":12700,"Current officers":12700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":13511,"Management services":0,"Legal":0,"Accounting":1695,"Lobbying services":0,"Investment management fees":0,"Other services":4800,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":3670,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":401,"Insurance":2756,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":189,"DUES":100,"BANK FEES":64,"TAXES & LICENCES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":21571,"Management And General Expenses":4640,"Fundraising Expenses":0}},"Assets":{"value":656830,"Non-interest bearing cash":61467,"Savings and temp cash investments":170000,"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":425363,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":456454,"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":456454,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":200376,"Net assets without donor restriction":200376,"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":0.8229750867956201,"percentile":0.6551160851667164},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.012007722007722007,"percentile":0.3557159537031055},"Liabilities to Assets Ratio":{"score":0.6949347624194997,"percentile":0.09458211043978283},"Operating Reserve Ratio":{"score":25.059326237076036,"percentile":0.9589405081666097},"Officer Compensation Ratio":{"score":0.4845293960550914,"percentile":0.077353535718594},"Program Expense Growth":{"score":0.01088074710896555,"percentile":0.36641571001224504},"Revenue Growth":{"score":0.04849467815509377,"percentile":0.5999760348345997},"Asset Growth":{"score":0.0008379608405111561,"percentile":0.32354246505367373},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5489230511866766,"percentile":0.45412961367159277}},"source_xml":"202040369349301004_public.xml"},{"Organization":{"value":null,"Person":["BARRY PRESGRAVES","JOHN H GRAVES","R REED TATE","LOWELL B BAUGHAN","W DALE HOUFF","JESSE RATCLIFFE","SUSAN S DEES"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,13700,0],"Direct compensation":[0,0,0,0,0,13700,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide, and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2017,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 151, LURAY, VA, 22835, USA","city":"LURAY","state":"VA","country":"USA","zip_code":22835},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":26312,"Contributions":{"value":26240,"Other contributions":21240,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":5000,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3376,"Investment income total":3376,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-3304,"Other total":0,"Royalties revenue":0,"Net rental income":-3304,"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":21352,"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":13700,"Current officers":13700,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7652,"Management services":0,"Legal":0,"Accounting":1340,"Lobbying services":0,"Investment management fees":0,"Other services":3600,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1631,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":494,"Insurance":381,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":206,"DUES":100,"BANK FEES":81,"TAXES & LICENSES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":19425,"Management And General Expenses":1927,"Fundraising Expenses":0}},"Assets":{"value":655988,"Non-interest bearing cash":25093,"Savings and temp cash investments":182177,"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":448718,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":470667,"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":470667,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":185321,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":185321,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9097508430123642,"percentile":0.7866769916138335},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18850714502888416,"percentile":0.744455669506809},"Liabilities to Assets Ratio":{"score":0.717493307804411,"percentile":0.09098368983650507},"Operating Reserve Ratio":{"score":30.722555264143875,"percentile":0.9680515914789424},"Officer Compensation Ratio":{"score":0.6416260771824653,"percentile":0.03899104635937539},"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":0.7205562114584468,"percentile":0.8804957540252417}},"source_xml":"201823119349302077_public.xml"},{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","BRAD HOLSINGER","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2022,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":17460,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5114,"Investment income total":5114,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-7654,"Other total":0,"Royalties revenue":0,"Net rental income":-7654,"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":24593,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":24593,"Management services":0,"Legal":0,"Accounting":1775,"Lobbying services":0,"Investment management fees":0,"Other services":16600,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":2717,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":344,"Insurance":2911,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":246,"DUES":151,"BANK FEES":70,"TAXES & LICENCES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":19661,"Management And General Expenses":4932,"Fundraising Expenses":0}},"Assets":{"value":650991,"Non-interest bearing cash":48915,"Savings and temp cash investments":185000,"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":26528,"Land, building, equipment":390548,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":473281,"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":473281,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":177710,"Net assets without donor restriction":177710,"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":0.7994551295083967,"percentile":0.6240957279691943},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.40853379152348224,"percentile":0.0882543977301144},"Liabilities to Assets Ratio":{"score":0.7270161953083837,"percentile":0.0895217482502585},"Operating Reserve Ratio":{"score":26.47058105965112,"percentile":0.9616899600445329},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09020665931411162,"percentile":0.14973637554723604},"Revenue Growth":{"score":-0.16916451395518617,"percentile":0.09020785021547652},"Asset Growth":{"score":-0.0052433864699765334,"percentile":0.29799791243029167},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.44523127673408247,"percentile":0.2018697367781628}},"source_xml":"202311639349301121_public.xml"},{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","BRAD HOLSINGER","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2024,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"W DALE HOUFF","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":28588,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5866,"Investment income total":5866,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2722,"Other total":0,"Royalties revenue":0,"Net rental income":2722,"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":26785,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26785,"Management services":0,"Legal":0,"Accounting":1955,"Lobbying services":0,"Investment management fees":0,"Other services":14800,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":7041,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":344,"Insurance":2450,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195,"DUES":100,"BANK FEES":70,"LICENSES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":22185,"Management And General Expenses":4600,"Fundraising Expenses":0}},"Assets":{"value":646248,"Non-interest bearing cash":69138,"Savings and temp cash investments":185000,"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":24760,"Land, building, equipment":367350,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":454862,"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":454862,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":191386,"Net assets without donor restriction":191386,"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":0.8282620869889864,"percentile":0.662216131085207},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0630684203162166,"percentile":0.553158460131588},"Liabilities to Assets Ratio":{"score":0.7038505341602604,"percentile":0.09315499161795576},"Operating Reserve Ratio":{"score":24.127235392943813,"percentile":0.9569642575297695},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.01829513034923758,"percentile":0.26430739990796925},"Revenue Growth":{"score":-0.01890535068194966,"percentile":0.2998907289245828},"Asset Growth":{"score":-0.002625033057642278,"percentile":0.30827567471032374},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5722391685325228,"percentile":0.5235536957869027}},"source_xml":"202543149349301004_public.xml"},{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","R REED TATE","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2020,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":-8388,"Contributions":{"value":5385,"Other contributions":5385,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5155,"Investment income total":5163,"Net investment gain":-8,"Income from invest bond proceeds":0},"Other revenues":{"value":-18928,"Other total":0,"Royalties revenue":0,"Net rental income":-18928,"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":7395,"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":800,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":800,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6595,"Management services":0,"Legal":0,"Accounting":1650,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1504,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":361,"Insurance":2885,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195,"DUES":100,"BANK FEES":70,"TAXES & LICENCES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":2665,"Management And General Expenses":4730,"Fundraising Expenses":0}},"Assets":{"value":633573,"Non-interest bearing cash":59825,"Savings and temp cash investments":160000,"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":413748,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":448980,"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":448980,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":184593,"Net assets without donor restriction":184593,"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":0.3603786342123056,"percentile":0.4611094551811364},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":1.8816165951359085,"percentile":0.997896540613315},"Liabilities to Assets Ratio":{"score":0.7086476222945106,"percentile":0.09240650702272739},"Operating Reserve Ratio":{"score":85.67586206896551,"percentile":0.9879553596527587},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.2041765800570069,"percentile":0.08719401268722135},"Revenue Growth":{"score":-0.31270456033166044,"percentile":0.04436103297701948},"Asset Growth":{"score":-0.007278170902552546,"percentile":0.29034292944401285},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5474107241930335,"percentile":0.4497417497819667}},"source_xml":"202120829349301507_public.xml"},{"Organization":{"value":null,"Person":["BARRY PRESGRAVES","JOHN H GRAVES","R REED TATE","LOWELL B BAUGHAN","W DALE HOUFF","JESSE RATCLIFFE","SUSAN S DEES"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,13800,0],"Direct compensation":[0,0,0,0,0,13800,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2018,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"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":40367,"Contributions":{"value":26419,"Other contributions":21719,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4700,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14760,"Investment income total":14760,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-812,"Other total":0,"Royalties revenue":0,"Net rental income":-812,"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":25001,"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":13800,"Current officers":13800,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":11201,"Management services":0,"Legal":0,"Accounting":1700,"Lobbying services":0,"Investment management fees":0,"Other services":4500,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":1423,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":445,"Insurance":2904,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":229,"BANK FEES":104,"DUES":100,"TAXES & LICENCES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":20168,"Management And General Expenses":4833,"Fundraising Expenses":0}},"Assets":{"value":664367,"Non-interest bearing cash":109199,"Savings and temp cash investments":118150,"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":437018,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":463680,"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":463680,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":200687,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":200687,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8066877324907004,"percentile":0.6339204723965424},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.38065746773354475,"percentile":0.8768580540932064},"Liabilities to Assets Ratio":{"score":0.6979275009144043,"percentile":0.09409766433477049},"Operating Reserve Ratio":{"score":26.573617055317786,"percentile":0.9618758840230472},"Officer Compensation Ratio":{"score":0.5519779208831647,"percentile":0.057293922923381},"Program Expense Growth":{"score":-0.022376619523291463,"percentile":0.25382197615940344},"Revenue Growth":{"score":0.23625648788927334,"percentile":0.9195363972349351},"Asset Growth":{"score":0.00499257382447534,"percentile":0.34086738717633347},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6457715838829632,"percentile":0.7311189962848845}},"source_xml":"201912989349300016_public.xml"},{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","BRAD HOLSINGER","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2023,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LOWELL B BAUGHAN","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":32930,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10518,"Investment income total":10518,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2412,"Other total":0,"Royalties revenue":0,"Net rental income":2412,"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":21057,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":21057,"Management services":0,"Legal":0,"Accounting":1828,"Lobbying services":0,"Investment management fees":0,"Other services":9925,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":5774,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":345,"Insurance":2947,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":238,"DUES":145,"BANK FEES":93},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":16044,"Management And General Expenses":5013,"Fundraising Expenses":0}},"Assets":{"value":653809,"Non-interest bearing cash":64215,"Savings and temp cash investments":185000,"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":25644,"Land, building, equipment":378950,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":464226,"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":464226,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":189583,"Net assets without donor restriction":189583,"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":0.7619318991309303,"percentile":0.5842265956675501},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3605526875189797,"percentile":0.8678061067373676},"Liabilities to Assets Ratio":{"score":0.7100330524663931,"percentile":0.09219122040269864},"Operating Reserve Ratio":{"score":31.049484731918128,"percentile":0.9684499133937815},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.06168218150718726,"percentile":0.18122777958202263},"Revenue Growth":{"score":-0.05687265042059609,"percentile":0.2063815091950924},"Asset Growth":{"score":-0.0030670565910093607,"percentile":0.306494539824892},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5867663461956583,"percentile":0.5664676085811827}},"source_xml":"202431359349301938_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["JERRY DOFFLEMYER","BRAD HOLSINGER","LOWELL B BAUGHAN","SUSAN S DEES","JOHN H GRAVES","W DALE HOUFF"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","TREASURER","SECRETARY","VICE PRESIDE"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To establish, provide and maintain: public parks, cultural facilities, and recreational facilities for the general public.","year":2024,"name":"LURAY PARK ASSOCIATION","phone":5407436493,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"W DALE HOUFF","year_formation":1918,"state_legal_domicile":"VA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 151, LURAY, VA, 228350151, USA","city":"LURAY","state":"VA","country":"USA","zip_code":228350151},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"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":28588,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5866,"Investment income total":5866,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2722,"Other total":0,"Royalties revenue":0,"Net rental income":2722,"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":26785,"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":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":26785,"Management services":0,"Legal":0,"Accounting":1955,"Lobbying services":0,"Investment management fees":0,"Other services":14800,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":7041,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":344,"Insurance":2450,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195,"DUES":100,"BANK FEES":70,"LICENSES":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":22185,"Management And General Expenses":4600,"Fundraising Expenses":0}},"Assets":{"value":646248,"Non-interest bearing cash":69138,"Savings and temp cash investments":185000,"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":24760,"Land, building, equipment":367350,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":454862,"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":454862,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":191386,"Net assets without donor restriction":191386,"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":0.8282620869889864,"percentile":0.662216131085207},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0630684203162166,"percentile":0.553158460131588},"Liabilities to Assets Ratio":{"score":0.7038505341602604,"percentile":0.09315499161795576},"Operating Reserve Ratio":{"score":24.127235392943813,"percentile":0.9569642575297695},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.01829513034923758,"percentile":0.26430739990796925},"Revenue Growth":{"score":-0.01890535068194966,"percentile":0.2998907289245828},"Asset Growth":{"score":-0.002625033057642278,"percentile":0.30827567471032374},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5722391685325228,"percentile":0.5235536957869027}},"source_xml":"202543149349301004_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}