Lake Roland Nature Council Inc

Nonprofit profile at a glance

EIN
451462130
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Baltimore, MD, USA
Phone
4104353100
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$103,429
Expenses
$66,371
Assets
$744,170
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • GERO VERHEYEN (PRESIDENT)

People named in this filing

  • GERO VERHEYEN (PRESIDENT)
  • JEFFREY BUDNITZ (TREASURER)
  • STEVE BRUNO (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The lake roland nature council is an all-volunteer, non-profit organization dedicated to the stewardship of lake roland, a 503-acre nature park, as a public space for passive recreation and educational programs.

What it reported doing in 2024

Working to maintain, preserve and protect the natural environment and historical structures in the park, providing a legacy for future generations

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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 58
  • Transparency & Controls: 84
  • Accountability: 82
  • Sustainability: 84
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.1%; rating input score 54
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 35.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 11.21; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -8.8% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 54.1% of revenue deployed · 83% of spending went to programs
  • Governance: 18 of 18 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Mission deployment rate scored 54/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.