2024-10-02T19:51:59-04:00 2023-12-31 233022325 ZELENKOFSKE AXELROD LLC 210 TOLLGATE HILL ROAD GREENSBURG PA 15601 990 2023-01-01 542180439 ALLEGHENY COUNTY PARKS FOUNDATION ALLE 7243277627 675 OLD FRANKSTOWN ROAD PITTSBURGH PA 15239 JOSEPH MILCOFF TREASURER 7243277627 2024-09-27 true false JARED C EWING P00596532 7248342151 2024-09-27 2023 2024-10-15 13:58:12Z CHESTER BABST 675 OLD FRANKSTOWN ROAD PITTSBURGH PA 15239 2997966 false X WWW.ACPARKSFOUNDATION.ORG X 2007 TO HELP IMPROVE, CONSERVE, MAINTAIN, PROTECT, PRESERVE AND RESTORE ALLEGHENY COUNTY PARKS. 27 26 9 175 0 2748036 2910391 0 11079 17054 -148155 -221918 2610960 2705527 0 0 726720 758066 23242 12099 272527 1173578 677285 1923540 1447450 687420 1258077 3771920 5249752 70420 251576 3701500 4998176 X THE ALLEGHENY COUNTY PARKS FOUNDATION STRENGTHENS THE HEALTH AND VIBRANCY OF OUR COMMUNITY BY IMPROVING, CONSERVING AND RESTORING THE NINE ALLEGHENY COUNTY PARKS. WORKING IN PARTNERSHIP WITH (CONTINUED ON SCHEDULE O) false false 639637 THE ALLEGHENY COUNTY PARKS FOUNDATION MOST RECENTLY HAS COMPLETED A VARIETY OF PROJECTS IN THE NINE ALLEGHENY COUNTY PARKS, IN PARTNERSHIP WITH ALLEGHENY COUNTY. THESE INCLUDE THE RESTORATION OF AND NEWLY CONSERVED CAROL R. BROWN SCULPTURE GARDEN AT HARTWOOD ACRES PARK, OFFERING VISITORS THE OPPORTUNITY TO VIEW THE COLLECTION OF 14 SCULPTURES WITH THE BACKDROP OF NATURE. THE COMPLETION OF PINKERTONS RUN ABANDONED MINE DRAINAGE AND STREAMBANK STABILIZATION PROJECT (PHASE 1). PLANTING OVER 2,000 NATIVE TREES, PERENNIALS AND SHRUBS. THE COMPLETION OF ECOLOGICAL ASSESSMENTS AND ACTION PLANS FOR BOYCE, HARTWOOD ACRES, ROUND HILL, SETTLERS CABIN, SOUTH AND WHITE OAK PARKS, WORKING WITH THE WESTERN PENNSYLVANIA CONSERVANCY. (CONTINUED ON SCHEDULE O) 639637 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 13 0 9 true false false false false false true true false false false false false false X 27 26 false false false false false true false true true false false true true true true true true true true false PA X JOEY-LINN ULRICH 7243277627 675 OLD FRANKSTOWN ROAD PITTSBURGH PA 15239 X JOEY-LINN ULRICH EXECUTIVE DI 35.00 X 130000 0 2600 RONALD SCHIPANI PROJECT DIRE 35.00 X 103719 0 2258 ALICE SNYDER JOINED 92023 BOARD MEMBER 0.20 X 0 0 0 EMILY T LEWIS JOINED 92023 BOARD MEMBER 0.20 X 0 0 0 KIT MUELLER JOINED 92023 BOARD MEMBER 0.20 X 0 0 0 THOMAS ARMSTRONG BOARD MEMBER 0.50 X 0 0 0 CHESTER BABST BOARD CHAIR 3.00 X X 0 0 0 ELLEN STILL BROOKS BOARD MEMBER 0.20 X 0 0 0 CHRISTOPER CARSON VICE CHAIR 0.20 X X 0 0 0 G REYNOLDS CLARK BOARD MEMBER 0.20 X 0 0 0 MARIS BONDI DAUER SECRETARY 2.00 X X 0 0 0 KAREN WOLK FEINSTEIN BOARD MEMBER 0.20 X 0 0 0 RICH FITZGERALD BOARD MEMBER 1.00 X 0 0 0 WILLIAM PAT GETTY BOARD MEMBER 2.00 X 0 0 0 SEAN GRAY BOARD MEMBER 0.50 X 0 0 0 DUANE HOLLOWAY BOARD MEMBER 0.20 X 0 0 0 JOHN MASCARO JR BOARD MEMBER 0.20 X 0 0 0 LAURA SHAPIRA KARET BOARD MEMBER 0.50 X 0 0 0 JONATHAN KERSTING BOARD MEMBER 0.20 X 0 0 0 SALLY MCCRADY BOARD MEMBER 0.20 X 0 0 0 JOSEPH MILCOFF TREASURER 2.00 X X 0 0 0 JAMES MITNICK BOARD MEMBER 0.50 X 0 0 0 MORGAN O'BRIEN BOARD MEMBER 0.20 X 0 0 0 DANIEL ONORATO BOARD MEMBER 0.20 X 0 0 0 ANITA PRIZIO BOARD MEMBER 0.20 X 0 0 0 DAVID SHORT BOARD MEMBER 0.50 X 0 0 0 MICHAEL TOMERA BOARD MEMBER 0.50 X 0 0 0 CHARLES TORAN BOARD MEMBER 0.20 X 0 0 0 233719 4858 2 false false false 391558 1916556 602277 18228 2910391 17054 17054 70521 391558 292439 -221918 -221918 2705527 -204864 132600 41941 78062 12597 499540 37781 297057 164702 78442 9337 46560 22545 47484 5951 28178 13355 38805 38805 12099 12099 1659 1659 65860 65860 13156 101 6730 6325 29914 1437 19057 9420 7312 95 2243 4974 5225 5225 9859 1236 5850 2773 PROJECT MATERIALS 475748 475748 INKIND GENERAL 16866 150 2550 14166 PROFESSIONAL DEVELOPMENT 8284 2314 5970 FEES 4347 746 3601 250 250 1447450 639637 535286 272527 243346 223520 2403966 2557299 765090 2090449 27455 5576 4886 35684 34813 6096 871 320391 372727 3771920 5249752 14324 11681 50000 3000 6096 236895 70420 251576 X 526341 505329 3175159 4492847 3701500 4998176 3771920 5249752 X 1258077 38599 X false true X true false X 1733764 1592774 1874051 2748036 2910391 10859016 20375 13800 13800 30510 18610 97095 1754139 1606574 1887851 2778546 2929001 10956111 1689045 9267066 2545 1837 940 11079 17054 33455 10989566 0.84330 0.80980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 320391 51951 372342 300000 20391 320391 300000 300000 150000 150000 300000 150000 150000 1.00000 false false 9560 9560 26124 25253 871 871 DUE TO ALLEGHENY COUNTY 236024 FINANCE LEASE LIABILITY 871 236895 X 3009516 38599 18610 248439 305648 2703868 1659 1659 2705527 1712840 18610 248439 267049 1445791 1659 1659 1447450 SCHEDULE D, PAGE 2, PART V, LINE 4 THE PARKS FOUNDATION'S ENDOWMENT CONSISTS OF A DONOR-RESTRICTED GIFT TO SUPPORT THE LONG-TERM MAINTENANCE OF THE CAROL R. BROWN SCULPTURE GARDEN AT HARTWOOD ACRES. THE INTENT IS TO HOLD THE FUNDS FOR A LONG-TERM PERIOD IN ORDER TO GENERATE SUFFICIENT INCOME TO ELECT A SPENDING RATE IN FUTURE PERIODS IN ACCORDANCE WITH APPLICABLE STATE LAWS. SCHEDULE D, PAGE 3, PART X THE PARKS FOUNDATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE FINANCIAL STATEMENTS. THE PARKS FOUNDATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PARKS FOUNDATION IS NO LONGER SUBJECT TO EXAMINATIONS BY TAXING AUTHORITIES IN ANY MAJOR TAX JURISDICTION FOR YEARS BEFORE DECEMBER 31, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 248,439 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 248,439 TWILIGHT PICNIC 402463 354463 48000 59794 8000 174104 POUR AT THE PAR 28303 15058 13245 5235 1000 15528 2 31313 22037 9276 2506 650 7385 825 17412 462079 391558 70521 2506 650 72414 9825 207044 292439 -221918 FORM 990, PART III LINE 1: BRIEFLY DESCRIBE THE ORGANIZATION'S MISSION (CONTINUED): ALLEGHENY COUNTY, THE PARKS FOUNDATION BRINGS TOGETHER IDEAS, LEADERSHIP AND RESOURCES TO MAKE THE PARKS MORE SUSTAINABLE AND ENJOYABLE FOR ALL. LINE 4A PROGRAM SERVICE ACCOMPLISHMENTS (CONTINUED): THESE STUDIES EVALUATE EACH PARK'S NATURAL RESOURCES AND ECOLOGICAL ASSETS AND RECOMMEND AN IMPLEMENTATION PLAN FOR IMPROVING THE ENVIRONMENT OF THE PARK. COMPLETION OF THE SECOND PARK USERS' STUDY, GAUGING PARK USE, QUALITY, AND PERCEIVED VALUE OF THE PARKS. THIS STUDY WAS A FOLLOW-UP TO THE FIRST SURVEY COMPLETED IN 2016. RESULTS SHOWED AN INCREASE FROM 20 MILLION TO 23 MILLION VISITS TO THE NINE ALLEGHENY COUNTY PARKS. PAST PROJECTS INCLUDE TRAIL IMPROVEMENTS TO THE NORTH PARK LAKE TRAIL; CONNECTOR TRAILS IN SOUTH PARK TO THE MONTOUR TRAIL, AND IN SETTLERS CABIN TO THE PANHANDLE TRAIL; RENOVATIONS TO THE SOUTH PARK FAIRGROUNDS OVAL FIELD AND TRACK; NEW DIRECTIONAL SIGNAGE AT DEER LAKES PARK TO SERVE AS A MODEL FOR FUTURE SIGNAGE IN OTHER PARKS; INTERPRETIVE SIGNAGE AT ROUND HILL, SOUTH AND NORTH PARKS; COMPLETION OF A TRAIL DISCOVERY GUIDE; AND INSTALLATION OF 100 CHIMNEY SWIFT HABITAT TOWERS IN ALL NINE PARKS, PARTNERING WITH THE AUDUBON SOCIETY OF WESTERN PENNSYLVANIA. ECO-PLAN IMPLEMENTATION PROJECTS HAVE BEEN UNDERTAKEN, INCLUDING PLANTING MEADOWS AT BOYCE, SOUTH AND HARTWOOD ACRES PARKS, MANY NEW LARGE TREES IN BOYCE AND SOUTH PARKS, AND RIPARIAN PLANTINGS IN HARTWOOD, SOUTH AND NORTH PARKS. FORM 990, PAGE 6, PART VI, LINE 7A THE CORPORATION SHALL BE GOVERNED BY A BOARD OF DIRECTORS OF NOT LESS THAN SEVEN (7), NOR MORE THAN TWENTY-FOUR (24), NATURAL PERSONS, WHO SHALL BE VOTING MEMBERS. IN ADDITION: (A) THE ALLEGHENY COUNTY CHIEF EXECUTIVE; (B) THE PRESIDENT OF ALLEGHENY COUNTY COUNCIL, OR ANOTHER MEMBER OF COUNTY COUNCIL DESIGNATED BY THE PRESIDENT OF ALLEGHENY COUNTY COUNCIL; AND THE EXECUTIVE DIRECTOR OF THE ALLEGHENY COUNTY PARKS FOUNDATION, SHALL EACH SERVE AS EXOFFICIO MEMBERS OF THE BOARD WITH VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 11B THE COMPLETED FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR, AUDIT COMMITTEE AND TREASURER. UPON COMPLETION OF THEIR REVIEW, THE FORM 990 WILL BE PROVIDED TO THE GOVERNING BOARD IN ADVANCE OF FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, OFFICER, SENIOR MANAGEMENT, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; B. HAS READ AND UNDERSTANDS THE POLICY; C. HAS AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS THE FOUNDATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 15A SALARY DATA FOR COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS, AS WELL AS HISTORICAL FOUNDATION DATA WAS REVIEWED IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. THIS REVIEW PROCESS WAS CONDUCTED BY THE BOARD OF DIRECTORS AND DOCUMENTED IN BOARD MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B SALARY DATA FOR COMPARABLE LANDSCAPE ARCHITECT/PROJECT DIRECTOR POSITIONS IN THE NON-PROFIT SECTION HAVE BEEN REVIEWED. FORM 990, PAGE 6, PART VI, LINE 19 ALLEGHENY COUNTY PARKS FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII THE FOLLOWING EMPLOYEES OF ALLEGHENY COUNTY SERVE AS EX-OFFICIO MEMBERS WITHOUT VOTING RIGHTS: (A) COUNTY MANAGER; (B) COUNTY PARKS DIRECTOR; (C) COUNTY PUBLIC WORKS DIRECTOR; AND (D) THE COUNTY FACILITIES MANAGEMENT DIRECTOR. THE FOLLOWING INDIVIDUALS SERVE AS BOARD MEMBERS EMERITUS OF THE ALLEGHENY COUNTY PARKS FOUNDATION WITH NO VOTING RIGHTS: JOHN P. SURMA AND CAROL R. BROWN. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES 248,439 SPECIAL EVENT EXPENSES -248,439