Monrovia Parks and Recreation Assoc
Nonprofit profile at a glance
- EIN
- 631087837
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Madison, AL, USA
- Phone
- 2566940325
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $482,414
- Expenses
- $486,124
- Assets
- $999,949
- Liabilities
- $72,201
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- JOHN C HIMES (PRESIDENT)
People named in this filing
- THAD ALSUP (BASKETBALL C)
- VICTORIA HAWKINS (BASEBALL CHA)
- JAY HIMES (SOFTBALL CHA)
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
To provide recreation and advanced athletic training, under competitive conditions, to youth living in the monrovia, harvest, legacy and endeavor communities of north west madison county, Alabama, in baseball, softball, basketball, or volleyball. Many individuals also utilize the walking trail, playground equipment, and ball fields. Three scholarships are awarded each year to graduating seniors who have played 2 or more years with mrpa.
What it reported doing in 2024
Cal ripken/babe ruth baseball program: in early 1993 a local group of people recognized a shortage of recreational facilities available for the communities of monrovia and harvest located in northwest Alabama. The all volunteer group formed an organization called the monrovia parks and recreation association, inc. (mpra) and began the development of a recretional facility called phillips park. The initial purpose was to establish programs for baseball and softball. The park was developed with 4 ball fields and a borrowed concessions trailer. In 4 years, the facility had grown to 7 ball fields with field lights, irrigation and supported by a first rate concessions building, pavilion, and storage building. The baseball program continues to draw 650-700 participants each season. Each age group shows great progress winning tournaments at the district and state levels every year. The 2007 cal ripken 10-year old south eastern regional tournament was held at phillips park. Teams from 6 states participated in a 4 day tournament to select an entry for the world series. Although we did not win, our 2 all star teams won 5 games, placing a team in the championship game. The mpra baseball program operates with a set of rules established to foster fair play, good sportsmanship, and ensures every child gets plenty of playing time. During registration the parents must sign an adult code of conduct policy. Softball program: the softball program began in 1993 with the development of phillips park by the monrovia parks and recreation association, inc. The first year at phillips park was a building year. The association bought 18.8 acres of land at 1962 jeff road, madison, al. The land was leveled and prepared for baseball/softball fields, volunteers installed irrigation systems for 4 ball fields, laid sod to cover them and built a 24' by 40' building to house a concession room, 2 restrooms, and 2 storage rooms. The softball program was initiated with the 1994 season. Registration, tryouts, and draft was held for 180 girls the first year. Softball now has 8 divisions covering each age group 5 - 18. The players furnish their own uniform and equipment and mpra furnishes the catchers equipment. Team sponsors by local business provide uniforms for most of the teams. Some parents choose to pay for their child's uniforms and save the effort of finding a team sponsor. The softball rules foster fair play good sportsmanship, and ensures every child gets plenty of playing time. During registration the parents must sign an adult code of conduct policy.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.9%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.8%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 2.06; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 5.1% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 6.8% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
- Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $486K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2015 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.