Grand Forks Parks and Recreation Foundation

Nonprofit profile at a glance

EIN
260625504
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2008
Location
Grand Forks, ND, USA
Phone
7017462750
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$525,528
Expenses
$407,207
Assets
$6,770,694
Liabilities
$4,735,327

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

Leadership & pay

8 people listed

Executive titles in this filing

  • CODY BARTHOLOMEW (VICE PRESIDENT)
  • RUSS KRAFT (PRESIDENT)
  • GEORGE HELLYER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GEORGE HELLYER (EXECUTIVE DIRECTOR): $163,095 total reported compensation
  • JEFF LANCASTER (DIRECTOR OF FINANCE AND ADMINISTATION): $135,156 total reported compensation
  • JILL NELSON (DIRECTOR OF OPERATIONS AND COMMUNITY RELATIONS): $133,939 total reported compensation

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

Overview

Mission

To contribute to and promote healthful lifestyles in our community through the development and enhancement of parks, playgrounds, recreational facilities, and programs and activities for all people of grand forks, regardless of age, physical ability or economic position.

What it reported doing in 2025

Veterans memorial park is a park to be used for veterans, their families, and friends to celebrate, recognize, and remember the lives of those who are and have served in the united states military.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 71
  • Accountability: 72
  • Sustainability: 66
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 96.6%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.5%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 16.63; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.7; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -13.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 96.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $393K in reported program spending
  • Leadership: top reported pay $163K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.