Alburtis Area Community Center Inc

Nonprofit profile at a glance

EIN
232667142
IRS 990 coverage
2013–2022
Forms available
Form 990 2022, Form 990-EZ 2012
Location
Alburtis, PA, USA
Phone
6107041200
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Reported finances

Revenue
$152,069
Expenses
$158,197
Assets
$327,459
Liabilities
$27,741

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RICHARD HAUSMAN JR (PRESIDENT)
  • ASHLYNN RIVERA (VICE PRESIDENT)

People named in this filing

  • RICHARD HAUSMAN JR (PRESIDENT)
  • ASHLYNN RIVERA (VICE PRESIDENT)
  • ELIZABETH KUHNS (TREASURER)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote community and youth activities, provision of community swimming pool, youth sports programs, and other community building activities

What it reported doing in 2022

Operate a public swimming pool for the borough residents, by handling the daily and seasonal operations, staff and pass sales. Organize various youth sports programs for borough residents.

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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -4%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.07; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 86% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $136K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2013 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.