Melaina Cunningham and Friends Park Fund
Nonprofit profile at a glance
- EIN
- 264510656
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-N 2009
- Location
- Cape Girardeau, MO, USA
- Phone
- 5732436496
- Rating
- 40
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $250
- Expenses
- $961
- Assets
- $734,703
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- Andrea Cunningham (Executive Direc)
- Jeff Cunningham (TREASURER)
- Scott Lipke (BOARD MEMBER)
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 organization's mission is to raise money and purchase handicap accessible equipment that will be used by the community. The board of directors and the executive director are responsible for conducting the fund raising and implementation of equipment. By raising funds and purchasing handicap accessible equipment for a playground, the organization will provide a place for the handicap children in the county to be able to play that local playgrounds do not currently allow. The organization allocates approximately 10 hours per week to fundraising and meetings. The activity is funded through community donations and federal and state grants.
What it reported doing in 2024
This organization will help to bring the areas first public all-inclusive and fully accessible playground to Southeast Missouri. There is currently no public playground that enables individuals with special needs to experience the joy of playing outdoors with other children and adults for nearly 100 miles. Melainas Magical Playland was inspired by the daughter of Jeff and Andrea Cunningham. Melaina Cunningham was a vibrant and spunky 3-year- old who didnt let a disease like Nemaline Myopathy diminish her spirit. Melainas Magical Playland is designed to encourage people of all ability levels to interact side by side enjoying similar activities in a common, fun-filled area. The playground will include integrated activities for all ages and ability levels where fun has no limitations, and everyone can participate!
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up. 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: 23
- Transparency & Controls: 90
- Accountability: 0
- Sustainability: 49
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36%; rating input score 36
- Program expense ratio: 9.4%; rating input score 9
- 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; 9th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- 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: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -284.4%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 764.52; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -4.5% per year; rating input score 0; 39th percentile among comparable filings
- Revenue growth: -32.3% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 36% of revenue deployed · 9.4% of spending went to programs
- Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $90 in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2011 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 36/100.
- High — Financial Efficiency: Program expense ratio scored 9/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.