Breckinridge County Community Center Inc
Nonprofit profile at a glance
- EIN
- 610679852
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990 2017, Form 990-EZ 2025
- Location
- Hardinsburg, KY, USA
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Community Recreational Centers
Reported finances
- Revenue
- $173,430
- Expenses
- $157,200
- Assets
- $167,822
- Liabilities
- $72,590
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Benjamin Smith (President)
People named in this filing
- Benjamin Smith (President)
- Ann Denton (secretary)
- Crystal Smith (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We support the only public swimming pool and green space with a public pavilion and public golf course
What it reported doing in 2025
Provide a course for high school and middle school golf we provide full year memberships for students at highly reduced rate.
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
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 2
- Transparency & Controls: 82
- Sustainability: 52
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 2.5%; rating input score 2
- Program expense ratio: 2.7%; rating input score 3
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 9.4%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.43; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -88.1% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: -0.5% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 2.5% of revenue deployed · 2.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $4K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 2/100.
- High — Financial Efficiency: Program expense ratio scored 3/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.