Central Recreation Department

Nonprofit profile at a glance

EIN
570730016
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Central, SC, USA
Phone
8646396381
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$182,688
Expenses
$149,385
Assets
$73,303
Liabilities
$0

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

Leadership & pay

7 people listed

People named in this filing

  • LYNNE ODELL CHAPMAN (MEMBER)
  • ANDREW J BECKNER (MAYOR)
  • JOE N MOSS (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Recreational activities

What it reported doing in 2024

Various recreational activities such as baseball, football, and basketball.

Operating model

Revenue model
Donor-supported. 69% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 100
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.3%; rating input score 56
  • Program expense ratio: 68.8%; rating input score 69

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 18.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 56.3% of revenue deployed · 68.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $103K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.