Curling Club of the Berkshires Inc

Nonprofit profile at a glance

EIN
814418022
IRS 990-EZ coverage
2017–2024
Forms available
Form 990-EZ 2024
Location
Lenox, MA, USA
Phone
4134412195
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$22,487
Expenses
$8,954
Assets
$274,224
Liabilities
$224,191

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Richard Nasman (President)
  • Christopher Begley (Vice President)

People named in this filing

  • Keith Chapman (Director)
  • Richard Nasman (President)
  • Wm Gordon Prescott (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

To promote, encourage, and facilitate local, regional, national, and internationalcompetition; and recreational and social enjoyment of, the sport of curling. To raise awareness of, provide access to, and support participation in, the sport ofcurling. To provide educational programs and mechanisms for advancing, teaching, and expanding participation in, the sport of curling in Berkshire County and throughout western Massachusetts and surrounding areas. To promote the sport ofcurling, both on the off the ice, in the areas of education, finance, equipment, instruction, and the like, to adult, senior, youth and handicapped communities.

What it reported doing in 2024

To promote, encourage, and facilitate local, regional, national, and international competition in; and recreational and social enjoyment of, the sport of curling. To promote awareness and foster fraternal goodwill and sportsmanship among club members and in their contact with other curling clubs and sporting associations. To provide educational programs and mechanisms for advancing, teaching others, and expanding participation in the sport of curling in Berkshire County and throughout western Massachusetts and surrounding areas in Vermont, New York, and Connecticut.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.5%; rating input score 39
  • Program expense ratio: 99.2%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: 60.2%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 30.63; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.82; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 36.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 39.5% of revenue deployed · 99.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2017 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.