Georgia Recreation and Park Association

Legal name: Georgia Recreation and Park Association Inc

Nonprofit profile at a glance

EIN
586081469
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Conyers, GA, US
Phone
770.760.1403
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$4,334,974
Expenses
$4,165,333
Assets
$1,455,433
Liabilities
$152,131

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

Leadership & pay

6 people listed

Executive titles in this filing

  • KIM WATT (PRESIDENT)
  • TJ IMBERGER (PAST PRESIDENT)
  • DADRIAN COSBY (VICE PRESIDENT)
  • TIM ESTES (PRESIDENT ELECT)
  • STEVE CARD (EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEVE CARD (EXECUTIVE DIRECTOR): $131,516 total reported compensation

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

Overview

Mission

Caring for Georgia's People & Parks

What it reported doing in 2024

Recreation program services for Georgia citizens athletics approximately 5,100 individual participants 4,800 team participants, and 1,000 senior citizen participants.

Operating model

Revenue model
Grant-funded. 76% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 66
  • Accountability: 74
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 63.1%; rating input score 63
  • Fundraising efficiency: $6.67 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 9.2%; rating input score 9; 12th percentile among comparable filings
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 3.9%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 24.2% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 60.9% of revenue deployed · 63.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $132K · 6 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 9/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.