Ottumwa Park and Recreation Foundation Inc
Nonprofit profile at a glance
- EIN
- 844876396
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Ottumwa, IA, USA
- Phone
- 6416827541
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $64,430
- Expenses
- $71,272
- Assets
- $45,624
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- DAVID NINO-LIU (PRESIDENT)
People named in this filing
- DAVID NINO-LIU (PRESIDENT)
- JAMES MAIZE (VICE PRESIDE)
- NICOLETTE PROCTOR (TREASURER)
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
Our mission is to enhance and beautify ottumwa's parks and enrich the lives of the people who enjoy them. Friends of ottumwa's parks helps seek out grants and tax deductible donations for projects to improve ottumwa's parks.
What it reported doing in 2024
Provided funding to ottumwa community school district for completion of its new tennis court project. This project includes construction of eight first-class tennis courts and amenities including restrooms, bleachers and parking. Provided funding to the city of ottumwa for construction and installation of new playground equipment, updating equipment that was almost a half- century old and deemed fairly unsafe. We provide continued involvement with the maintenance and repair of playgrounds, grounds, and other equipment within the parks. This includes our annual community day of service partnering with the ottumwa school district, indian hills community college, job corp, and many businesses and service organitzations to clean up the parks. The organization also maintains two tree nurseries. New trees and shrubs are planted in the nurseries and as they become mature enough to transplant, the parks department plants them in the parks. This is a joint effort with ottumwa community schools with the nurseries located on school property.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.
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 program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 94
- Accountability: 70
- Sustainability: 42
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97%; rating input score 97
- Fundraising efficiency: Limited
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: 100%; rating input score 100; 80th percentile among comparable filings
- 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -10.6%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -99.2% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: -106.9% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: -14% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $69K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 2 filing years from 2023 to 2024
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Growth: Asset growth scored 0/100.