Bowling Green Curling Inc

Nonprofit profile at a glance

EIN
455554408
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Bowling Green, OH, USA
Phone
4197512057
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$315,406
Expenses
$320,860
Assets
$716,477
Liabilities
$664,552

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Mary Glowacki (President)
  • Rick Bush (Vice President)

People named in this filing

  • Mary Glowacki (President)
  • Christopher Meyer (Treasurer)
  • Rick Bush (Vice President)

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

Bowling Green Curling Club is a sports education organization committed to teaching developing promoting and encouraging the sport of curling; to develop youth and adult programs that lead to local national and international competition. In pursuing such purposes the corporation shall not act so as to impair its eligibility for exemption under SECTION 501C3 of the Internal Revenue Code of 1986 as amended.

What it reported doing in 2024

To advance our mission of promoting the sport of curling the curling club achieved the following: -Conducted 11 curling leagues each spanning 20 weeks. -Served as the venue for USA Curlings Junior National Championships. -Organized various bonspiels with local and out-of-town participants. -Instructed over 200 individuals in the sport through our Learn to Curl classes. -Ran youth programs for children aged 6-18 with some participants advancing to the Under 18 National Championships. -Welcomed corporate and community groups for facility rentals providing curling instruction to many guests. -Introduced 5-week starter leagues to assist newcomers in learning the game.

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: 87
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.9%; rating input score 94
  • 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: -1.7%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $301K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • 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.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.