Friends of Rutherford Pool

Nonprofit profile at a glance

EIN
452493101
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2012
Location
Ann Arbor, MI, USA
Phone
7344742907
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$216,724
Expenses
$168,623
Assets
$267,957
Liabilities
$2,132

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

Leadership & pay

10 people listed

People named in this filing

  • JESSICA FAUL (CHAIR)
  • JOEL RUTHERFORD (VICE-CHAIR)
  • ERIC MOORE (TRUSTEE)

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

Friends of rutherford pool is organized exclusively for charitable and educational purposes. These functions include management and maintenance of rutherford community pool as a community asset in order to support the health, recreation opportunities, and water safety training of members of our community, with a focus on children and youth.

What it reported doing in 2024

During 2024, the pool was open for the season as usual after spending $200k to resurface the inner lining of the pool. The pool had over 20,000 visits with the majority of our patrons being children/youth. With grants from the metroparks and washtenaw county, we were able to give out free swim lessons to residents, mostly living in the 48197 and 48198 zip codes. Over 450 toddlers, children, and youth received swim lessons as well as 50 adults. Students who attended at least 80% of their classes were given free pool passes good for 5 visits. The ypsilanti otters, a non-profit, community-based swim organization, hosted its summer practices and swim meets for children and youth at rutherford pool as well. The pool worked in partnership with ypsilanti community schools to provide free daily pool passes to over 3,000 students and with the ypsi district library to give out another 1,000 passes through their summer reading program. In august, we hosted the annual kids' triathlon and the ypsi night out event, in partnership with the ypsilanti housing commission. We continued to build our list of community partners working with parkridge community center, the ann arbor area ymca, educate youth, boys and girls club of america, our house mi, friends in deed and circles of washtenaw county, and mentor 2 youth.

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

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: 75
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 96.8%; rating input score 97
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -13.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 96.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $163K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2013 to 2024
  • 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: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.