Middlebourne Parks & Recreation

Nonprofit profile at a glance

EIN
550775162
IRS 990-EZ coverage
2021–2024
Forms available
Form 990 2020, Form 990-EZ 2024
Location
Middlebourne, WV, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$156,230
Expenses
$103,152
Assets
$425,655

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

Leadership & pay

2 people listed

People named in this filing

  • DANIEL PATTERSON (DIRECTOR)
  • CALEB STROBE (ASSISTANT DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide recreation opportunities to residents and guests of tyler county West Virginia

What it reported doing in 2024

Depreciaiton of our assets that helps provide recreation opportunities for residents and guests of tyler county West Virginia

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 77.3%; rating input score 77

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 34%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.13; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 41.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -13.9% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 27.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 77.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $80K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.