Earth Action Partnership Inc

Nonprofit profile at a glance

EIN
341608580
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Zoar, OH, USA
Phone
3308744276
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Environmental Beautification and Aesthetics

Official website

Reported finances

Revenue
$17,330
Expenses
$4,170
Assets
$285,567
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Sherrie Baughman (President/Treasurer)
  • Janie Hovan (Vice President)

People named in this filing

  • Sherrie Baughman (President/Treasurer)
  • Bonny Schwitzgable (Secretary/Membership)
  • Floyd Stanfll (Trustee)

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

Our mission is to interpret the history and natural features of the Zoar Wetland through education and recreation.

What it reported doing in 2024

The Zoar Wetland was granted Historic Landmark Status in 2018. The Wetland is finalizing the partnership with Lawrence Township, Zoar Village, Muskingum Watershed, and other local partners to complete a community hiking route through our respective properties. We continued to improve the pavilion with interpretice signage and perennial plantings on the brewery terraces. Due to Covid restrictions we scaled back the public programs in 2021. But, the wetlans remained open for public use at their own leisure. In partnership with members of the Trail Life group, the dock was moved to a better location and sandstone steps were added for easier access to the dock as a part of the ongoing Eagle Scout project.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 87
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 75.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 68.48; rating input score 93; 93rd 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: -6% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.