Maine Recreation and Park Assoc

Nonprofit profile at a glance

EIN
205800048
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Scarborough, ME, USA
Phone
2078462406
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$256,489
Expenses
$119,915
Assets
$364,710
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SABRINA BEST (PRESIDENT)
  • ANTHONY DAHMS (VICE PRESIDENT)

People named in this filing

  • SABRINA BEST (PRESIDENT)
  • ANTHONY DAHMS (VICE PRESIDENT)
  • KARYN MACNEILL (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Maine recreation and park association (mrpa)is an organization dedicated to the promotion of quality park, recreation, therapeutic, and open space services for the citizens of Maine.

What it reported doing in 2024

The Maine recreation & park association (mrpa) aims to unite into one association all individuals, groups, students, and organizations in the field of recreation and park service while maintaining the highest standards of professional qualifications, training and ethics. Mrpa also will promote principles and standards for improvement of all types of leisure services, analyze and take action on legislation pertaining to recreation and parks, and protect the interests of professional recreation personnel as a group or as individuals in matters of professional concern.

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 98% 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: 59
  • Transparency & Controls: 86
  • Accountability: 82
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.1%; rating input score 42
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $24.85 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: Pass
    • 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: 53.2%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.04; rating input score 69; 69th 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: 1.6% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 42.1% of revenue deployed · 86.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.