Friends of Lake Panorama

Nonprofit profile at a glance

EIN
464161580
IRS 990-EZ coverage
2016–2025
Forms available
Form 990 2017, Form 990-EZ 2025, Form 990-N 2014
Location
Panora, IA, USA
Phone
6417554382
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Environmental Quality, Protection, and Beautification N.E.C.

Reported finances

Revenue
$79,253
Expenses
$100,581
Assets
$52,270

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JAN REINICKE (PRESIDENT)

People named in this filing

  • JAN REINICKE (PRESIDENT)
  • JIM TIBBLES (VICE PRESIDE)
  • JOHN MUENZENBERGER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is create new opportunities for people in the area and communities around lake panorama to enjoy as well as helping to maintain and enhance the existing facilities.

What it reported doing in 2025

Boat dock beside control dam - a very delapidated boat dock which accesses to the walking trails and light recreational venue beside the lake was replaced to make an overall safer docking process for the elderly and general public.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.1%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -26.9%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -17.3% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -12.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -18.4% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $83K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2025
  • 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 — Sustainability: Operating margin scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.