2024-11-12T15:21:41-06:00 2023-12-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2023-01-01 521349346 PARKS AND PEOPLE INC PARK 4104485663 2100 LIBERTY HEIGHTS AVENUE BALTIMORE MD 21217 FRANK LANCE PRESIDENT & CEO 4438653240 2024-11-11 1 0 PAMELA GRAY P01237506 4105840060 2023 2024-10-15 13:58:12Z FRANK LANCE 2100 LIBERTY HEIGHTS AVENUE BALTIMORE MD 21217 7624317 0 X HTTPS://WWW.PARKSANDPEOPLE.ORG/ X 1984 MD TO IMPROVE BALTIMORE THROUGH GREEN SPACE AND EDUCATION 19 19 64 70 0 0 2539011 7736688 7500 0 42377 -168305 19775 -42254 2608663 7526129 0 0 0 0 1319769 1371954 0 0 442571 1881956 4738149 3201725 6110103 -593062 1416026 13824039 17464724 709227 1976433 13114812 15488291 TO IMPROVE BALTIMORE THROUGH GREEN SPACE AND EDUCATION 0 0 4229043 THE ORGANIZATION HELPS COMMUNITIES TO IMPROVE THE PHYSICAL, SOCIAL, AND ENVIRONMENTAL QUALITY OF THEIR NEIGHBORHOODS THROUGH THE IMPROVEMENT OF AND PROVIDING ACCESS TO GREEN SPACES. 550501 THE ORGANIZATION OFFER A SIX-WEEK SUMMER PROGRAM TO ANY RISING 1ST 5TH GRADE STUDENTS WHO IS ATTENDING A BALTIMORE CITY SCHOOL. THE PROGRAM FOCUSES ON LITERACY AND STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, AND MATHEMATICS) ACTIVITIES, HELPING STUDENTS DEVELOP POSITIVE BEHAVIOR AND RESILIENCE. OUTDOOR ACTIVITIES, INCLUDING VISITS TO BALTIMORE'S PARKS, FURTHER ENHANCE THE PROGRAM, FOSTERING ENVIRONMENTAL AWARENESS AND ACADEMIC IMPROVEMENT, AS SUPPORTED BY RESEARCH ON THE BENEFITS OF OUTDOOR EDUCATION. 280355 THE ORGANIZATION OFFERS AN INNOVATIVE YEAR ROUND BRANCHES WORKFORCE DEVELOPMENT PROGRAM THAT EMPHASIZES MENTORSHIP AND RELATIONSHIP-BASED LEARNING, OFFERING A COMBINATION OF PROJECT-BASED ENVIRONMENTAL EDUCATION FINANCIAL LITERACY, AND COLLEGE-READINESS TRAINING TO BALTIMORE HIGH SCHOOL STUDENTS. 5059899 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 50 0 64 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X THE ORGANIZATION 4104485663 2100 LIBERTY HEIGHTS AVENUE BALTIMORE MD 21217 FRANKLIN LANCE PRESIDENT 50.00 X X 180758 0 0 AARON MOORE CHAIR 1.00 X X 0 0 0 SHERI PARKS PHD VICE CHAIR AND SECRETARY 1.00 X X 0 0 0 HEATHER PLITT TREASURER 1.00 X X 0 0 0 FRANKLYN BAKER DIRECTOR 1.00 X 0 0 0 MARC BROADY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER FEDAK DIRECTOR 1.00 X 0 0 0 MATTHEW D GALLAGHER DIRECTOR 1.00 X 0 0 0 RICHARD GAMPER DIRECTOR 1.00 X 0 0 0 CARA GARCIA-BOU DIRECTOR 1.00 X 0 0 0 TALIB HORNE DIRECTOR 1.00 X 0 0 0 MATTHEW KOSTMAYER DIRECTOR 1.00 X 0 0 0 TAMMIRA LUCAS PHD DIRECTOR 1.00 X 0 0 0 DANIEL MULLINS PHD DIRECTOR 1.00 X 0 0 0 RYAN PALMER DIRECTOR 1.00 X 0 0 0 TENYO PEARL EDD DIRECTOR 1.00 X 0 0 0 DAVID ROBINSON DIRECTOR 1.00 X 0 0 0 JOSEPHA HENDLER DIRECTOR 1.00 X 0 0 0 THEODORE BORDER DIRECTOR 1.00 X 0 0 0 180758 0 0 1 0 1 0 DIVISION ST OUTDOOR CONTRACTING 16101 MORROW RD POOLESVILLE MD 20837 LANDSCAPING 1429648 SPARKS AT PLAY LLC 2101 WASHINGTON BOULEVARAD BALTIMORE MD 21230 LANDSCAPING 997882 PLANO-COUDON LLC 2220 BOSTON STREET BALTIMORE MD 21231 LANDSCAPING 138376 YOUNGER SERVICES LLC 3705 CRONDALL LANE OWING MILLS MD 21117 PLAYGROUND INSTALLATION 116516 4 57500 3872892 3806296 7736688 -168305 -168305 28539 0 28539 28539 28539 27395 57500 98188 -70793 -70793 7526129 -139766 0 -70793 X 180757 103646 48772 28339 973476 558190 262665 152621 125886 72183 33967 19736 91835 52658 24779 14398 197855 103309 52152 42394 173868 173868 23256 23256 3226419 3226094 325 11775 575 2000 9200 155784 146625 5734 3425 51096 11293 35465 4338 209692 160660 38163 10869 124780 124185 595 101357 1246 2930 97181 223857 129837 42533 51487 35918 4281 31637 BAD DEBT 123285 90245 25532 7508 PROGRAM FEES AND STIPEN 79207 77748 709 750 6110103 5059899 607633 442571 865559 2144312 85570 1867994 3389 8613 11457824 2170404 9511277 9287420 3266208 4156385 92036 13824039 17464724 88637 1309423 528554 667010 92036 709227 1976433 X 11057813 12573063 2056999 2915228 13114812 15488291 13824039 17464724 X 1416026 859271 98182 X 0 1 X 1 0 X 3659604 2812615 2871822 2450722 7406980 19201743 3659604 2812615 2871822 2450722 7406980 19201743 621613 18580130 87829 43600 61082 62152 -168305 86358 40550 2400 88289 131239 19419340 0.95680 0.95610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1839509 15930 411296 -142351 2124384 2230550 42100 -349089 73580 1849981 2018469 25933 264148 78000 2230550 1677182 88358 302929 50000 2018469 445195 1321014 62000 1677182 0.00000 1.00000 0 0 8869478 1487241 7382237 2290545 387293 1903252 30307 30307 0 267494 265563 1931 9287420 X 8565438 859271 81850 941121 7624317 -98188 -98188 7526129 6191959 81856 81856 6110103 0 6110103 PART X, LINE 2: THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND ANY STATE AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES -98,188. PICNIC IN THE PARK 84895 57500 27395 26862 35044 3646 32636 84895 57500 27395 26862 35044 3646 32636 98188 -70793 0 0 0 0 0 0 0 0 0 FRANKLIN LANCE PRESIDENT 180758 0 0 0 0 0 0 0 0 0 180758 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY VIA EMAIL A FEW WEEKS PRIOR TO THE FILING DEADLINE. THE FINANCE AND AUDIT COMMITTEE REVIEWS THE DRAFT DILIGENTLY TO VERIFY ALL FINANCIAL INFORMATION IS ACCURATE AND CONSISTENT WITH P&P'S INTERNAL RECORDS. THE NARRATIVE SECTIONS IS ALSO REVIEWED TO ENSURE IT IS ACCURATELY REFLECTING P&P'S ACTIVITIES AND GOVERNANCE PRACTICES. DURING THIS TIME, ANY MINOR CORRECTIONS ARE ADDRESSED WHILE ENSURING COMPLIANCE WITH IRS GUIDELINES. THE FINAL DRAFT OF FORM 990 INCLUDING CORRECTIONS IF ANY, IS THEN PRESENTED ONCE AGAIN TO THE FULL BOARD FOR FINAL REVIEW AND APPROVAL DURING A MEETING A COUPLE OF WEEKS PRIOR TO FILING THE DEADLINE. IT IS THEN SUBSEQUENTLY FILED WITH THE IRS FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, BOARD MEMBERS, EMPLOYEES, AND FULL TIME VOLUNTEERS MUST SIGN A WRITTEN CONFIRMATION INDICATING THEY HAVE READ, UNDERSTOOD, AND COMPLY WITH THE CONFLICT OF INTEREST POLICY. WHEN AN ISSUE ARISES, IT IS PRESENTED TO THE BOARD OR A COMMITTEE FOR RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION OBTAINS SALARY DATA FROM LOCAL REGIONAL AND NATIONAL NON PROFITS TO DETERMINE SALARIES FOR ALL EMPLOYEES. THE FINANCE COMMITTEE IS RESPONSIBLE FOR MAKING THE FINAL DECISION ON COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 PARKS AND PEOPLE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTOR FEES: PROGRAM SERVICE EXPENSES 3,226,094. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 325. TOTAL EXPENSES 3,226,419. FORM 990, PART XI, LINE 9: FUNDRAISING DIRECT EXPENSES 98,182. PARKS & PEOPLE RESTORATION PROJECT 2100 LIBERTY HEIGHTS AVENUE BALTIMORE MD 21217 474815651 HOLD LEASE ON REAL ESTATE MD PARKS & PEOPLE INC