Friends of the Alpena Courts

Nonprofit profile at a glance

EIN
383436876
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2011, Form 990-N 2024
Location
Alpena, MI, USA
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Racquet Sports

Reported finances

Revenue
$417,864
Expenses
$344,397
Assets
$122,731
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Brian DenBleyjer (President/Secretary)

People named in this filing

  • Susan Cloft (Director)
  • Leah Conboy (Director)
  • Julie Dietz (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the Friends of the Alpena Courts is to promote and support the sports of pickleball and tennis for people of all ages living in Northeast Michigan.

What it reported doing in 2025

The Friends of the Alpena Courts with the cooperation of the City of Alpena, Michigan planned and reused funds in the amount of $417,838 to replace the basketball, tennis, and add pickleball courts at Bayview Park. The cost was $344,397 with tje remaining funds to be spent to construct a pavilion in 2026.

Operating model

Revenue model
Donor-supported. 76% 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. 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: 79
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 99.9%; rating input score 100
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 17.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.8% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 99.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $344K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 41 of 41 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.