{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/williston-parks-and-recreation-foundation-inc-450434754",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "450434754",
  "name": "Williston Parks & Recreation Foundation Inc",
  "city": "Williston",
  "state": "ND",
  "name_irs": "WILLISTON PARKS & RECREATION FOUNDATION INC",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "16",
   "ruling_month": "2019-04",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "1",
   "group_exemption": false
  },
  "focus": {
   "ntee": "S12",
   "group": "S",
   "label": "Fundraising and fund distribution",
   "group_label": "Community improvement"
  },
  "fiscal_year_end_month": 12,
  "latest_return": {
   "period": "2025-12",
   "fy": 2025,
   "revenue": 1184704,
   "assets": 1179866,
   "income": 1216144,
   "revenue_band": "1m_2500k"
  },
  "required_form": {
   "form": "990",
   "basis": "receipts"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2025-12",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2026,
     "fy_end": "2026-12",
     "due": "2027-05-17",
     "due_moved": {
      "from": "2027-05-15",
      "weekday": "saturday",
      "holiday": null
     },
     "extended": "2027-11-15",
     "extended_moved": null
    }
   ],
   "revocation": {
    "state": "none",
    "years_not_on_file": 0
   }
  },
  "peers": {
   "group": "ND:S:500k_5m",
   "level": "state",
   "size_class": "500k_5m",
   "position": "ranked",
   "percentile": 50,
   "assets_weeks": 51.8,
   "age": "younger"
  },
  "filings": [
   {
    "period": "2025-12",
    "fy": 2025,
    "form": "990",
    "record_date": "2026-08-18",
    "due": "2026-05-15",
    "extended": "2026-11-16",
    "timing": "after_due_in_window",
    "object_id": "202622309349301617",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2024-12",
    "fy": 2024,
    "form": "990",
    "record_date": "2025-07-24",
    "due": "2025-05-15",
    "extended": "2025-11-17",
    "timing": "after_due_in_window",
    "object_id": "202512059349300536",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-12",
    "fy": 2023,
    "form": "990",
    "record_date": "2024-11-07",
    "due": "2024-05-15",
    "extended": "2024-11-15",
    "timing": "after_due_in_window",
    "object_id": "202443129349303744",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-12",
    "fy": 2022,
    "form": "990-EZ",
    "record_date": "2023-11-15",
    "due": "2023-05-15",
    "extended": "2023-11-15",
    "timing": "after_due_in_window",
    "object_id": "202323199349205467",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2021-12",
    "fy": 2021,
    "form": "990-EZ",
    "record_date": "2022-11-15",
    "due": "2022-05-16",
    "extended": "2022-11-15",
    "timing": "after_due_in_window",
    "object_id": "202243199349209804",
    "versions": 1,
    "later_version": null
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": true,
    "revoked": "2013-05-15",
    "revoked_listed": "2013-05-15",
    "posted": "2013-08-12",
    "reinstated": "2013-05-15",
    "subsection": "03",
    "entries": 1,
    "standing": "reinstated"
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "ND:S:500k_5m",
  "level": "state",
  "size_class": "500k_5m",
  "n": 15,
  "revenue": {
   "p10": 718235,
   "p25": 875158,
   "p50": 1184704,
   "p75": 1767844,
   "p90": 3072056,
   "min": 551581,
   "max": 3633915
  },
  "ruling_year": {
   "p25": 2002,
   "p50": 2013,
   "p75": 2016
  },
  "assets_weeks": {
   "p25": 37.9,
   "p50": 59.5,
   "p75": 221.7
  }
 },
 "state_rule": {
  "registration": "required",
  "agency": "North Dakota Secretary of State",
  "url": "https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations",
  "renewal": {
   "cadence": "annual",
   "kind": "report",
   "basis": "fixed_date",
   "month": 9,
   "day": 1,
   "days": null
  },
  "extension": true,
  "confidence": "high"
 },
 "claimed": null
}
