340-23 Club

Nonprofit profile at a glance

EIN
232028531
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012, Form 990-N 2009
Location
Gap, PA, USA
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$23,289
Expenses
$23,364
Assets
$28,820

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote tourism

What it reported doing in 2012

The 34-23 club is a group of tourist related businesses founded to promote tourism and its development in Lancaster PA and the surrounding counties

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1.3%; rating input score 1
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -10.7% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 1.3% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 5 of 5 current checks pass
  • Filing history: 2 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.