Maple Island Park Association

Nonprofit profile at a glance

EIN
411878097
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Hollandale, MN, USA
Phone
5078899901
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$57,969
Expenses
$56,137
Assets
$114,835
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DARWIN BOS (PRESIDENT)

Highest reported compensation

  • JODI ADAMS (SECRETARY): $22,787 total reported compensation
  • JODY MONDEEL (TREASURER): $1,200 total reported compensation

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

Overview

Mission

To support and maintain park activities.

What it reported doing in 2024

The organization's objective is to provide support and maintenance for the local ballpark. During this fiscal year, 15 teams have been sanctioned by the USA/mn sports federation, including 5 men's teams and 7 co-ed teams. Little league games are also played at the ballpark. Approximately 75 games were played during this fiscal year.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

The verdict

SUPPORTED - 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: 85
  • Transparency & Controls: 71
  • Accountability: 54
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.5%; rating input score 94
  • Program expense ratio: 97.5%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 63.5%; rating input score 63; 47th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 24th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 2.05; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 42.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 20.8% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 23.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 94.5% of revenue deployed · 97.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $55K in reported program spending
  • Leadership: top reported pay $23K · 4 people listed
  • Consistency: 18 of 20 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.