Harlem Community Center
Nonprofit profile at a glance
- EIN
- 362706406
- IRS 990 coverage
- 2009–2023
- Forms available
- Form 990 2023, Form 990-T 2020
- Location
- Machesney Park, IL, USA
- Phone
- 8156335817
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community Recreational Centers
Reported finances
- Revenue
- $8,659,503
- Expenses
- $4,197,923
- Assets
- $12,212,673
- Liabilities
- $2,574,553
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SHANNON SCHEFFEL (EXECUTIVE DIRECTOR)
- JASON BLUME (PRESIDENT)
Highest reported compensation
- SHANNON SCHEFFEL (EXECUTIVE DIRECTOR): $119,274 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Harlem community center is a not-for-profit corporation created for the purpose of promoting individual growth, family life, and community service by providing recreational, educational, and human service opportunities for persons living in the loves park/machesney park community and its surrounding area.
What it reported doing in 2023
Recreational - hcc's wentland family sport complex is located in loves park. It is a 32-acre facility created to meet the needs for open green space and for both passive and active recreational opportunities. It currently has 15 ball diamonds (4-6 tournament quality), basketball courts, sand volleyball courts, a walking path, project playworks (a wooden playground facility) and skateworks - the only skate park in winnebago county. Hcc's ball diamonds are rented throughout the season. Two area high schools call our diamonds their "home" diamonds and practice and play throughout their season. During ihssa playoffs, hcc is the chosen location for regional, sectional, and super sectional games. Throughout the summer, our diamonds are rented for local, state, regional, and national softball, and baseball tournaments. The tournaments are primarily youth tournaments. Over 100,000 individuals per year visit this facility. Hcc's summerball program includes baseball and softball for youth ages 4 through 16. This program has existed at hcc for 60 years. Last year approximately 500 children participated in the program. Hcc utilizes volunteers as coaches, assistant coaches, scorekeepers, and concession helpers. The program operates from may to august.
Operating model
- Revenue model
- Grant-funded. 82% of the money available for current operations came from government grants.
- 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 79
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.2%; rating input score 45
- Program expense ratio: 86.4%; rating input score 86
- Fundraising efficiency: $245.09 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 51.5%; rating input score 93; 93rd percentile among comparable filings
- Total-asset coverage ratio: 2.91; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 6.2% per year; rating input score 100; 48th percentile among comparable filings
- Revenue growth: 9.3% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 9.7% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 45.2% of revenue deployed · 86.4% of spending went to programs
- Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $3.6M in reported program spending
- Leadership: top reported pay $119K · 6 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2009 to 2023
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Financial Efficiency: Mission deployment rate scored 45/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.