Muskingum Recreation Center

Nonprofit profile at a glance

EIN
273457993
IRS 990 coverage
2012–2019
Forms available
Form 990 2019, Form 990-N 2011
Location
Athens, OH, USA
Phone
7405932555
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$12,250,910
Expenses
$1,106,163
Assets
$10,076,429
Liabilities
$143,148

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

18 people listed

People named in this filing

  • JAROD ANDERSON (FORMER TRUST)
  • EDWARD BOHREN (TRUSTEE)
  • KARLA FRYE (FORMER TRUST)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dedicated to providing residents and visitors a safe, clean, and well maintained facility that promotes health, education, and recreation through a network of quality programs, activities, and amenities.

What it reported doing in 2019

Promotes health and wellness through recreational, fitness, and educational programming to a multi-generational population from infants to older adults.

Operating model

Revenue model
Other-operating. 98% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 20
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 96
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 4.5%; rating input score 5
  • Program expense ratio: 52%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 67th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 91%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 9.11; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 97; 97th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 33.3% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 4.5% of revenue deployed · 52% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $575K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Filing history: 7 filing years from 2012 to 2019
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.