Buhl Park Corporation

Nonprofit profile at a glance

EIN
203453034
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hermitage, PA, USA
Phone
7249815522
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,431,801
Expenses
$3,064,329
Assets
$717,449
Liabilities
$94,900

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

Leadership & pay

16 people listed

Executive titles in this filing

  • GARY HINKSON (PRESIDENT)
  • LEW KACHULIS (VICE PRESIDENT)
  • TOM ROSKOS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TOM ROSKOS (EXECUTIVE DIRECTOR): $134,158 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 operate and maintain a community park in the shenango valley that provides facilities to residents. The park's facilities include picnic pavilions, a swimming pool, a golf course and other entertainment and recreational activities.

What it reported doing in 2024

Operate and maintain a public park for local residents which provides recreational activities such as picnicking, swimming, walking trails, golf and other entertainment, educational, and other various activities. Approximately 800,000 people visited the park during 2024.programs, activities, and amenities included: interfest, free tennis instruction for children and adults, environmental education day, concerts, outdoor movies, golf training center, summer youth program, garden club, 5k race, tennis tournament, golf outing, one mile fitness trail, free 9-hole golf course, five playgrounds, baseball field, outdoor swimming pool, fishing, kayaking, and ice skating. The park also includes four picnic shelters, a community building known as buhl timblin casino, and a sunken flower garden.

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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 70
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: $14.21 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 18.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 78.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $134K · 16 people listed
  • Highest-paid contractors: 1 contractor listed · $676K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 7 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 49/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.