Manatawny Association

Nonprofit profile at a glance

EIN
231673726
IRS 990 coverage
2018–2018
Forms available
Form 990 2018, Form 990-EZ 2017
Location
Pottstown, PA, USA
Phone
6109709776
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$142,729
Expenses
$115,947
Assets
$132,375
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • HEATHER CHRISMAN (PRESIDENT)
  • RUSSELL KELLER (VICE PRESIDENT)

Highest reported compensation

  • TAMANTHA SCHAEFFER (SECRETARY): $4,140 total reported compensation
  • CYNTHIA COOPER (TREASURER): $1,378 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a club for members to socialize

What it reported doing in 2018

Social club for members only

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.4%; rating input score 99
  • 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.8%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 47.6% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 18.6% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $115K in reported program spending
  • Leadership: top reported pay $4K · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.