BOULDER PARKS AND RECREATION FOUNDATION

EIN: 840725860 501(c)(3)

BOULDER, CO

Total Revenue
$1,001,186
Total Expenses
$911,085
Total Assets
$717,069
Net Assets
$715,149
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1976
Legal Domicile
CO
Principal Officer
Kevin Afflerbaugh
Phone
7206679212
Tax Period
2025-01-01 to 2025-12-31

BOULDER PARKS AND RECREATION FOUNDATION, founded in 1976, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2025. Revenue surged 34% from the prior year, signaling strong growth momentum. Expenses of $911K left a modest 9% surplus.

Mission

SUPPORT BOULDER COLORADO PARKS AND RECREATION PROGRAMS

Program Service Accomplishments

Program 1
Expenses: $708,744 Revenue: $0

TO SUPPORT THE CITY OF BOULDERS PARK AND RECREATION DEPARTMENTS PROGRAMMING FOR CITIZENS WITH DISABILITIES, LOW INCOME YOUTH AND PARK IMPROVEMENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $987,935
Program Service Revenue $0
Investment Income $13,251
Other Revenue $0
TOTAL REVENUE $1,001,186

Expense Breakdown

Grants Paid $279,402
Salaries & Benefits $387,136
Fundraising Expenses $10,104
Program Expenses $708,744
Other Expenses $244,547
TOTAL EXPENSES $911,085

Year-over-Year Comparison

2025 2024 Change
Revenue $1,001,186 $745,527 +0.3%
Expenses $911,085 $671,133 +0.4%
Net Income $90,101 $74,394 +0.2%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
9
Independent Members
9
Employees
5
Volunteers
25

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
6
$96,027
Total Directors
10
$96,027
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
KEVIN AFFLERBAUGH PRESIDENT 5.40
Officer Director
$0 $0 $0
ANGIE JEFFORDS EXECUTIVE DIRECTOR 0.40
Officer Director
$96,027 $0 $96,027
STEPHANIE O'NEIL SECRETARY 0.70
Officer Director
$0 $0 $0
KATHY OLIVER TREASURER 0.40
Officer Director
$0 $0 $0
JENNIFER ROBINS DIRECTOR 0.40
Officer Director
$0 $0 $0
CHARLES BROCK DIRECTOR 0.40
Officer Director
$0 $0 $0
EDWINN LAMAIRR DIRECTOR 0.40
Director
$0 $0 $0
JOSH BURGER DIRECTOR 0.40
Director
$0 $0 $0
KATIE CRANE DIRECTOR 0.40
Director
$0 $0 $0
GREG TUCKER DIRECTOR 0.40
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,001,186 $911,085 $717,069 $90,101
2024 $745,527 $671,133 $625,045 $74,394
2023 $382,902 $380,784 $553,821 $2,118
2022 $256,993 $249,193 $551,211 $7,800
2021 $360,790 $478,075 $541,484 $-117,285
2020 $421,454 $389,526 $693,957 $31,928
2019 $404,391 $456,100 $635,340 $-51,709
2018 $392,391 $98,878 $687,049 $293,513
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