Marcus Hook Plank Log Cabin Association

Nonprofit profile at a glance

EIN
201927612
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Marcus Hook, PA, USA
Phone
6105877409
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Official website

Reported finances

Revenue
$34,108
Expenses
$46,008
Assets
$82,653
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • MICHAEL MANERCHIA (President)

People named in this filing

  • MICHAEL MANERCHIA (President)
  • ANNAMARIA GLISSON (SecTreasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To care for and preserve the historic Plank House; to interpret the legendary connection with pirates on the Delaware River; to celebrate the historical significance of MH from the early 18th Century to present; offer tours & educational programs to celebrate and preserve the history.

What it reported doing in 2025

-Annual Pirate Festival held each September -Visiting Pirate Re-enactments with period encampment depicting colonial seaport life during the 18th Century.Skits and demonstrations of colonial skill sets required are exhibited throughout the festival. -Live music, games, crafters, food vendors, pony rides, face painting, fire engine rides from MHFD, and a beer garden.

Operating model

Revenue model
Donor-supported. 82% 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

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 3
  • Transparency & Controls: 100
  • Accountability: 12
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.3%; rating input score 4
  • Program expense ratio: 1.6%; rating input score 2
  • 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -34.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 84.1% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -36.2% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 10.7% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 4.3% of revenue deployed · 1.6% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 4/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.