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Nonprofiteer
← THE FUND FOR PARKS AND RECREATION IN BOSTON

Form 990 for tax year 2023

Filed by THE FUND FOR PARKS AND RECREATION IN BOSTON.

Totals

Total revenue
$9,998,889
Total expenses
$6,888,625
Contributions and grants received
$4,160,881
Grants paid
$0
Program service revenue
$3,945,990
Investment income
$1,343,670
Other revenue
$548,348
Total assets, end of year
$27,344,062
Total liabilities, end of year
$287,840
Net assets or fund balances, end of year
$27,056,222
Program services expenses (Part IX)
$4,068,885
Management and general expenses
$2,819,740
Fundraising expenses
$0
Program service expenses (Part III)
$4,068,885

Program services were 59.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,160,881

  • 2a · Program service revenue: PUBLIC GOLF COURSE

    total $3,945,990 · related or exempt $3,945,990

  • 3 · Investment income

    total $1,343,670 · related or exempt $0 · unrelated business $0 · excluded $1,343,670

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $744,178

  • 8b · Fundraising events: direct expenses

    $195,830

  • 8c · Net income from fundraising events

    total $548,348 · excluded $548,348

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,376,612 · management and general $2,376,612

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $238,933 · management and general $238,933

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $975 · management and general $975

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $173,083 · program services $173,083

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $607,193 · program services $607,193

  • 17 · Travel

    total $3,999 · program services $3,999

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $0

  • 24a · Other expenses: PROJECT EXPENSES

    total $3,336,700 · program services $3,273,325 · management and general $63,375

  • 24b · Other expenses: SALES TAX EXPENSE

    total $11,285 · program services $11,285

  • 24c · Other expenses: BANK FEES

    total $89,845 · management and general $89,845

  • 24d · Other expenses: MISCELLANEOUS

    total $50,000 · management and general $50,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $23,746,711 · end of year $26,968,675

  • 2 · Savings and temporary cash investments

    beginning of year $418,628 · end of year $129,887

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $112,500 · end of year $245,500

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $283,123 · end of year $224,465

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $48,758 · end of year $63,375

  • 27 · Net assets without donor restrictions

    beginning of year $78,672 · end of year $78,672

  • 28 · Net assets with donor restrictions

    beginning of year $23,867,286 · end of year $26,977,550

Mission and programs · 2023

Mission

TO PROVIDE RESIDENTS AND VISTORS WITH CLEAN, GREEN, SAFE, AND ACCESSIBLE OPEN SPACE IN MORE THAN 2,300 ACRES OF PARK LAND THROUGHOUT THE CITY INCLUDING PARKS, PLAYGROUNDS, ATHLETIC FACILITIES, CITY SQUARES, URBAN WILDS, STREET TRESS, THREE ACTIVE CEMETERIES, SIXTEEN HISTORIC BURYING GROUNDS, AND TWO GOLF COURSES. OUR DEPARTMENT IS RESPONSIBLE FOR 217 CITY PARKS, PLAYGROUNDS AND ATHLETIC FIELDS, TWO GOLF COURSES, 65 SQUARES, 17 FOUNTAINS, 75 GAME COURTS, 16 HISTORIC AND THREE ACTIVE CEMETERIES, URBAN WILDS, FOUR HIGH SCHOOL ATHLETIC FIELDS, AND APPROXIMATELY 125,000 TREES, ALL COVERING 2,346 ACRES, 1,000 OF WHICH COMPRISE THE HISTORIC EMERALD NECKLACE. WE ARE ALSO RESPONSIBLE FOR MORE THAN 35,000 STREET TREES.

Activities or mission (Part I)

SEE SCHEDULE O.

  • FUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS.

    Expenses $2,447,688

  • FUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS AT THE FRANKLIN PARK GOLF COURSE.

    Expenses $939,966 · Revenue $1,708,743

  • FUNDS, GRANTS OR CONTRIBUTIONS ARE USED TO PROVIDE BOSTON RESIDENTS WITH RECREATIONAL PROGRAMS AT THE GEORGE WRIGHT GOLF COURSE.

    Expenses $681,231 · Revenue $2,237,246

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ryan Woods

    CHAIR & COMMISSIONER

    Total calculated
    $145,787
    From this org
    $0
    From related orgs
    $118,632
    Other
    $27,155
    Hours/week
    1 + 35 related

  • Scott R Allen

    EXECUTIVE ASSISTANT

    Total calculated
    $135,471
    From this org
    $131,277
    From related orgs
    $0
    Other
    $4,194
    Hours/week
    35

  • Jerica Bradley

    1ST ASST. COLLECTOR-TREASURER

    Total calculated
    $132,498
    From this org
    $0
    From related orgs
    $122,875
    Other
    $9,623
    Hours/week
    1 + 35 related

  • Kevin Frawley

    HEAD GOLF PROFESSIONAL

    Total calculated
    $125,291
    From this org
    $121,817
    From related orgs
    $0
    Other
    $3,474
    Hours/week
    35

  • Leonard Curtin

    GOLF COURSE SUPERINTENDENT

    Total calculated
    $125,291
    From this org
    $121,817
    From related orgs
    $0
    Other
    $3,474
    Hours/week
    35

  • Russell Heller

    GOLF COURSE SUPERINTENDENT

    Total calculated
    $125,291
    From this org
    $121,817
    From related orgs
    $0
    Other
    $3,474
    Hours/week
    35

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • CITY OF BOSTON

    115 · Governmental · MA

Provenance

Return type
form_990
Tax year
2023
Filed
11 February 2025
IRS schema version
2023v6.0
Source object
202521149349300812

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