Freedom Area Recreation Council
Nonprofit profile at a glance
- EIN
- 814020731
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Sykesville, MD, USA
- Phone
- 4102748623
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recreational l Clubs
Reported finances
- Revenue
- $183,209
- Expenses
- $131,977
- Assets
- $166,306
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Ken Whalen (President)
- Dave Ferguson (Vice President)
People named in this filing
- Ken Whalen (President)
- Dave Ferguson (Vice President)
- Wing Lam (Secretary)
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
The purpose of the Freedom Area Rec Council is to build a public recreation program using public school buildings, grounds, parks and facilities, volunteers and local organizations, both public and private to stimulate interest in promoting and furthering the cause of recreation.
Operating model
- Revenue model
- Earned-program. 72% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 90
- Accountability: 54
- Sustainability: 69
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.8%; rating input score 63
- Program expense ratio: 87.2%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 71%; rating input score 71; 19th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 28%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 1.26; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 74.2% per year; rating input score 100; 99th percentile among comparable filings
- Asset growth: 36.4% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 62.8% of revenue deployed · 87.2% of spending went to programs
- Governance: 22 of 31 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $115K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 15 of 15 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 — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.