Larry Joe Harless Community Ctr Fdn Inc

Nonprofit profile at a glance

EIN
550749741
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Gilbert, WV, USA
Phone
3046643227
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$1,200,562
Expenses
$888,525
Assets
$1,786,724
Liabilities
$17,037

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

Leadership & pay

13 people listed

Executive titles in this filing

  • QUINN MILLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • QUINN MILLER (EXECUTIVE DIRECTOR): $46,500 total reported compensation
  • SHARON MURPHY (PRES/DIR): $20,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a non-profit which operates a local community center in southern West Virginia for the benefit of the general public.

What it reported doing in 2024

Since the center opened in 4/99 there have been over 1500 persons who purchased memberships to take advantage of the recreational and educational opportunities offered at the center by the organization. The community center houses a fitness center, swimming pool, outdoor playground, tennis and basketball courts, and a gymnasium with a walking track. Conference rooms are available where catering is offered. The center has worked closely to respond to community needs and continues to be part of the mingo county coronavirus coalition. The center is vaccination site.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 86
  • Accountability: 91
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 26%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $889K in reported program spending
  • Leadership: top reported pay $46K · 13 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.