Fort Dodge Community Recreation Center

Nonprofit profile at a glance

EIN
420745991
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Fort Dodge, IA, USA
Phone
5155737107
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$948,375
Expenses
$881,644
Assets
$711,955
Liabilities
$1,109

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JIM BIRD (VICE PRESIDENT)
  • CRAIG SCHLIENZ (PRESIDENT)
  • DAVE PEARSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MATT HANSON (ASSISTANT DIRECTOR): $58,526 total reported compensation
  • DAVE PEARSON (EXECUTIVE DIRECTOR): $16,346 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fort dodge community recreation center is a nonprofit association organized for the purpose of offering programs and activities to enhance the physical fittness and well being of fort dodge and area residents.

What it reported doing in 2024

Operation of sport leagues, swimming lessons, preschool and nautilus equipment.

Operating model

Revenue model
Membership-supported. 83% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 98% 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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 91
  • Accountability: 68
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 93.5%; rating input score 94
  • 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: 94.1%; rating input score 94; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 8.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 86.9% of revenue deployed · 93.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $825K in reported program spending
  • Leadership: top reported pay $59K · 11 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.