Central Point Parks & Recreational Foundation Inc

Nonprofit profile at a glance

EIN
202945490
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2020
Location
Central Point, OR, USA
Phone
5416643321
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$41,819
Expenses
$34,402
Assets
$136,641
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

People named in this filing

  • Eden Foster (Chair)
  • Christina Garrett (Vice Chair)
  • Patricia Alvarez (Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the Central Point Parks & Recreation Foundation Inc. is to acquire assets through grants donations and fundraising to be used by the City of Central Point for public park and recreation purposes along with downtown and open space beautification within the City of Central Point.

What it reported doing in 2025

Central Point Cemetery Improvement Project: It is the goal of the City of Central Point to maintain the Central Point Cemetery as a quiet and restful place for the deceased and to provide their families and friends with the assurance that the facility will be taken care of in a thoughtful manner. Our objective is not to attempt to interfere with individual tastes but to enact rules and regulations that will benefit and protect all lot owners and provide for the efficient management and maintenance of the cemetery grounds.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 61
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.5%; rating input score 84
  • Program expense ratio: 100%; rating input score 100
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 3.97; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 40.1% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -51.3% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 84.5% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 4 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.