Abington Area Joint Recreation Board

Nonprofit profile at a glance

EIN
201116575
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Clarks Summit, PA, USA
Phone
5705868996
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$208,593
Expenses
$296,949
Assets
$869,109
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

People named in this filing

  • JOSHUA MITCHELL (CO-CHAIRPERS)
  • MARK SPATZ PE (CO-CHAIR & T)
  • CAROLYN CROWLEY (VICE CHAIRPE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The abington area joint recreation board (aajrb or "organization") was established by the governing municipal bodies of clarks summit borough, clarks green borough, glenburn township, south abington township and waverly township on january 1, 1972. The mission of the aajrb is to develop plans for acquisition, development and operation of regional recreation areas and facilities; review the nature and scope of existing recreational facilities and activities; and assemble detailed information relative to various sites, etc. The organization is also authorized to undertake specific projects including site acquistion, construction and financing of necessary facilities and the operation when specifically authrorized to do so by the joint consent and approval of the participating municipalities. In connection with this mission, the aajrb manages and develops the abington area community park (also known as "hillside park"), which includes the hillside park community center.

What it reported doing in 2024

Aajrb's principal exempt purpose is to develop, manage and operate recreational areas, programs and facilties for the abington area community of lackawanna county, Pennsylvania. Aajrb is responsible for managing hillside park, a multifaceted 100-acre municipal public park located in south abington township. The park's facilities include a boundless playground, picnic areas, two pavilions, a community garden, a dog park, a lake for public fishing with two handicapped accessible fishing piers, hiking trails and paved walking trails. The park's sports facilities include two softball fields (one with lights), a grass surface soccer field, and a lighted synthetic-surface football and soccer field. Hillside park is home to several youth sports organizations. It also includes the hillside park community center of which aajrb assumed management in 2020

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -42.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $287K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Asset growth scored 0/100.