Central Susquehanna Riverboat Society

Nonprofit profile at a glance

EIN
841981974
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Northumberland, PA, USA
Phone
5709392100
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$4,868
Expenses
$19,580
Assets
$290,019
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • OWEN R LAGERMAN (PRESIDENT)

People named in this filing

  • ANNIE CLARK (DIRECTOR)
  • OWEN R LAGERMAN (PRESIDENT)
  • JOHN MOORE (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enviromental education

What it reported doing in 2024

Our riverboat organization is dedicated to providing educational and recreational experiences that emphasize the importance of environmental stewardship and the rich cultural history of our local waterways. Through guided tours, interactive exhibits, and educational programs, we aim to foster a greater understanding and appreciation of our natural and historical resources. We offer guided riverboat tours that focus on teaching participants about the local environment, including the flora, fauna, and ecological significance of the river. Workshops and hands-on activities are conducted during the tours to engage participants in learning and conservation efforts. Additionally, we organize educational seminars and events to raise awareness about environmental issues affecting the waterway and its surrounding ecosystem, and develop and distribute educational materials about sustainable practices and the importance of protecting natural resources. Our organization also presents local history and cultural heritage through storytelling and historical reenactments during riverboat excursions, collaborating with local historians and cultural organizations to provide accurate and enriching content. We enhance community knowledge and appreciation for the local environment and history, promote sustainable tourism, and support local economic development while encouraging active participation in conservation and preservation efforts. Operating exclusively for educational purposes, we benefit the community by providing unique learning experiences that promote environmental consciousness and cultural appreciation. We are committed to keeping our programs accessible and affordable, ensuring broad community engagement and impact.

Operating model

Revenue model
Donor-supported. 100% 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 - 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: 89
  • Transparency & Controls: 81
  • Accountability: 6
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th 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: Limited
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -302.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 14.81; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -82.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 73.1% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $20K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.