Middleburg Community Center Inc

Nonprofit profile at a glance

EIN
540566300
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Middleburg, VA, USA
Phone
5406876373
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$946,069
Expenses
$748,993
Assets
$7,027,070
Liabilities
$73,329

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JONATHAN GALE (VICE PRESIDENT)
  • JASON VICKERS (PRESIDENT)
  • LYNN WILEY (DIRECTOR, PAST PRESIDENT)
  • OLIVIA ROGERS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • OLIVIA ROGERS (EXECUTIVE DIRECTOR): $60,784 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To be a gathering place providing cultural, educational, social activities and programs to enrich the lives of people within the middleburg community.

What it reported doing in 2025

The organization provides facilities & programs for educational and recreational purposes for the citizens of the town of middleburg & the surrounding area. The activities include operating a swimming pool and maintaining a building for community activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 55.8%; rating input score 56
  • Fundraising efficiency: $11.9 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 20.8%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 9.38; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 55.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $418K in reported program spending
  • Leadership: top reported pay $61K · 15 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.