Courtland Recreation

Nonprofit profile at a glance

EIN
411299184
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Courtland, MN, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$65,394
Expenses
$63,113
Assets
$225,996

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BRENDA HULKE (President)
  • COREY SCHULTZ (Vice President)
  • PHIL GULDEN (Vice President)

People named in this filing

  • BRENDA HULKE (President)
  • COREY SCHULTZ (Vice President)
  • LISA STEIN (Treasurer)

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

Provide baseball, softball & teeball facilities to the community

What it reported doing in 2024

Expenses for youth baseball, softball & teeball teams and maintenance of fields and facilities

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating revenue.
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. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 87.3%; rating input score 87

Transparency & Controls

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

Sustainability

  • Operating margin: 3.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 3.58; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 87.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.