Bend Pickleball Club

Nonprofit profile at a glance

EIN
452576677
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2017
Location
Bend, OR, USA
Phone
3606016991
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$255,527
Expenses
$205,089
Assets
$319,402
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • KIRK FOSTER (PRESIDENT)
  • CYNDE HARGRAVE (VICE PRESIDENT)

Highest reported compensation

  • KIRK FOSTER (PRESIDENT): $7,500 total reported compensation
  • JANET DAVIS (DIRECTOR): $5,000 total reported compensation
  • CYNDE HARGRAVE (VICE PRESIDENT): $4,000 total reported compensation

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

Overview

Mission

To facilitate the growth of pickleball in central Oregon for the enjoyment, health and social engagement of all players by offering organized recreational and competitive play, by insuring opportunities for the continued development of all players in a collegial and sportsmanlike environment and by working to expand facilities as needed.

What it reported doing in 2024

To promote pickleball play and growth throughout central Oregon, to provide the local community with access to a quality pickleball facility, and to create an organized and competitive environment for local pickleball tournaments.

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 99% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.4%; rating input score 61
  • Program expense ratio: 76.5%; rating input score 77
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.7%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -10% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 19.3% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 22% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 61.4% of revenue deployed · 76.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $157K in reported program spending
  • Leadership: top reported pay $8K · 11 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.