Highfield Community Association

Nonprofit profile at a glance

EIN
251309864
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Butler, PA, USA
Phone
7242833037
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$91,523
Expenses
$116,932
Assets
$739,853
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Dave Savage (President)
  • Paul Miller (Vice President)

People named in this filing

  • Dave Savage (President)
  • Paul Miller (Vice President)
  • Pete Desantis (Sgt of Arms)

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

Provide access to & maintain public recreation facility.

What it reported doing in 2025

Organization promotes social welfare by providing recreational facilities open to the general public. Organization owns and maintains a community hall which is available for public rental. Organization owns and maintains a playground which is open to the public. Membership is open to the public for a nominal fee. Rental space is provided to non profit organizations and community groups at reduced or no cost.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 57.9%; rating input score 58
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -27.8%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 6.33; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 16.5% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 57.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 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.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.