Clay County Park Association

Nonprofit profile at a glance

EIN
460305864
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Vermillion, SD, USA
Phone
6056779441
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$94,872
Expenses
$83,532
Assets
$50,391

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Tony Kellar (President)
  • Jen Miller (Vice President)

People named in this filing

  • Tony Kellar (President)
  • Jen Miller (Vice President)
  • Matthew Heard (Secretary)

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

The mission of the CCPA is to provide and create a self-supporting family friendly recreational experience to encourage visitor use, Park sustainability, and educational opportunities.

What it reported doing in 2025

Camping & Hiking, with 107,000 recorded vehicle entrances to our park facilities and over 1780 camping units booked (averaging 3 campers per unit).

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $95K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.