EMCO Recreation and Sports Club
Nonprofit profile at a glance
- EIN
- 840595350
- IRS 990 coverage
- 2014–2014
- Forms available
- Form 990 2014
- Location
- Brush, CO, USA
- Phone
- 9708424019
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $93,644
- Expenses
- $115,040
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- RICH YEAMANS (President)
- JOHN GOTTO (Vice President)
People named in this filing
- RICH YEAMANS (President)
- JOHN GOTTO (Vice President)
- SUE REED (Secretary/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. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Nonprofit Recreation
What it reported doing in 2014
Greens & cart fees
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 2
- Transparency & Controls: 100
- Accountability: 76
- Sustainability: 17
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 2.6%; rating input score 3
- Program expense ratio: 2.1%; rating input score 2
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -22.8%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 2.6% of revenue deployed · 2.1% of spending went to programs
- Governance: 81 of 81 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 2 filed schedules
- 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.
- High — Financial Efficiency: Mission deployment rate scored 3/100.
- High — Financial Efficiency: Program expense ratio scored 2/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.