Elizabeth Ludgate Tuw for Stauffer Park

Nonprofit profile at a glance

EIN
236592967
IRS 990 coverage
2019–2022
Forms available
Form 990 2022
Location
Lancaster, PA, USA
Phone
7172912726
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$351,121
Expenses
$286,164
Assets
$9,145,195
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • NICHOLAS T GARD (CO-TRUSTEE): $2,769 total reported compensation
  • RICHARD M RANKIN (CO-TRUSTEE): $2,769 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Establish, operate, and maintain stauffer park for the use of the citizens and general public in the township of manheim, lancaster county, Pennsylvania and provide funding to the township of manheim for the operation, maintenance, and conduct of programs and activities of other public parks located in manheim township.

What it reported doing in 2022

Operated and maintained stauffer park in conjunction with manheim township department of recreation and park planning. Stauffer park is an 18 acre public park located in manheim township, lancaster county, Pennsylvania. The park contains gardens, walking trails, numerous athletic fields, and several buildings utilized for recreational programs and classes by the township's 44,138 residents.

Operating model

Revenue model
Investment-supported. 87% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 94
  • Accountability: 21
  • Sustainability: 76
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 80.8%; rating input score 81
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 31.96; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -12% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 80.8% of spending went to programs
  • Governance: 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $231K in reported program spending
  • Leadership: top reported pay $39K · 3 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2019 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.