Heritage Pool and Racquet Club

Nonprofit profile at a glance

EIN
042442699
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Concord, MA, USA
Phone
9783695199
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$727,600
Expenses
$631,900
Assets
$1,645,800
Liabilities
$367,800

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Ward Christopher (President)
  • Valle Thomas (Vice President)

People named in this filing

  • Ward Christopher (President)
  • Valle Thomas (Vice President)
  • Ramirez Kathleen (Treasurer)

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 Heritage Pool & Racquet Club is a private, cooperative swimming tennis club.

What it reported doing in 2025

A semi-private limited membership club serving approximately 200 family memberships. Club swim and tennis facilities fulfill local residents desire for a convenient, safe, and affordable means of obtaining summertime outdoor recreation, exercise, and socializing. Parents particularly appreciate the Club facilities and programs as a healthy alternative activity for their children during the summer months.

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

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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 62
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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: 13.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 2.6; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • 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: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.