Mountain Lake Park Historical Assoc

Nonprofit profile at a glance

EIN
872990438
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Mt Lake Park, MD, USA
Phone
3013343558
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies, Related Historical Activities

Reported finances

Revenue
$83,924
Expenses
$89,105
Assets
$237,078
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • KAREN WOODDELL (PRESIDENT)

People named in this filing

  • GERRY DUKET (SECRETARY)
  • LINDA FIKE (TREASURER)
  • KAREN WOODDELL (PRESIDENT)

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

The organization's primary purpose is to promote and preserve the history of mountain lake park through educational opportunities and community events.

What it reported doing in 2025

1. Bethel center - ame church - one (1) african methodist episcopal (a.m.e.) church existed in the oakland area from the late nineteenth century through the early twentieth century. The a.m.e. Church was the only "colored" church for african americans where sunday services, weddings, baptisms, guest speakers, schooling and end-of-life services were provided. As the congregation diminished, the a.m.e. Church became a vacant building. The empty building was relocated, in 1935, to an amish farm in pleasant valley where it became wheelwright's shop to repair buggies and harnesses. In 2022, the town of mountain lake park mayor and town council purchased the building. The building was dismantled and deconstructed. The a.m.e. Church was renamed the bethel center and sits in its permanent location in the historical district within mountain lake park. A re-dedication ceremony was held on september 23, 2024, which was 124 years from its original dedication in 1900. Ps revenue = 0 ps expenses = 2,434 2. Tennis - the women from mountain lake park began and managed the mountain lake park tennis club as a form of recreation. The 100+ year old clay courts are still maintained and available for play. These courts are the home of the western Maryland tennis tournament. The mountain lake park tennis club dissolved its charter in 2023, and the courts transitioned under the umbrella of mlpha. Trophies, memorabilia, and other historical items are housed in the museum and mountain lake park town hall. Ps revenue = 1,998 ps expenses = 4,212 3. Museum - the ticket office museum is one (1) of sixty-one (61) original structures remaining in mountain lake park. The structure served as the ticket office for the bashford amphitheater, which held 5,000 people and had a stage large enough for up to 450 performers. Amazingly, there were no center support poles, which guaranteed a "good" seat for all. Unfortunately, the bashford fell into disrepair and funds were not available for repairs. Ultimately, the bashford was demolished. In 2023, the ticket office museum was renovated. After six (6) months of intense labor, the newly renovated museum opened in time for the victorian chautauqua held on july 8th and 9th. The exhibition is designed to guide visitors through the rise of the Maryland chautauqua summer resort and to its transition to a year-round incorporated municipality. Ps revenue = 0 ps expenses = 0

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 - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 84
  • Accountability: 64
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.3%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 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: -6.2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 42; 42nd 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: 2.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -11% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 47.5% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $85K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.