Arizona Parks and Recreation Association

Nonprofit profile at a glance

EIN
866057664
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Chandler, AZ, USA
Phone
4805006223
Rating confidence
Limited

Reported finances

Revenue
$655,537
Expenses
$594,650
Assets
$920,529
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • JEFFREY KADE NELSON (EXECUTIVE DIRECTOR/CEO FROM 01/12/24)
  • SAMANTHA CHRISTIANI (EXECUTIVE DIRECTOR/CEO UNTIL 01/12/24)
  • WAYNE BARNETT (PRESIDENT FROM 01/08/24)
  • TINA ROYER (VICE PRESIDENT)
  • STACIA HOLMES (PRESIDENT ELECT)

Highest reported compensation

  • JEFFREY KADE NELSON (EXECUTIVE DIRECTOR/CEO FROM 01/12/24): $98,554 total reported compensation
  • SAMANTHA CHRISTIANI (EXECUTIVE DIRECTOR/CEO UNTIL 01/12/24): $3,826 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Arizona parks and recreation association is a non-profit professional organization designed to operate for the promotion, broadening and improvement of parks and recreation in Arizona, and to offer services which help members to become the best parks and recreation service providers.

What it reported doing in 2024

Apra had a great year rebuilding the basic functions of the business. We executed a brand-new strategic plan to benefit members and our industry partners through fy 2027. Developed and executed a new workforce plan to expand our full-time staff from 2 to 3 people. Delivered one of the largest statewide conferences and expos in our history in terms of attendance and offered new educational programming to engage our members. Apra was also able to identify a new office space in downtown chandler and execute a contract in december to begin business operations there in 2025.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 18.5% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $99K · 18 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.