Papillion Recreation Organization

Nonprofit profile at a glance

EIN
237155926
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Papillion, NE, USA
Phone
4028719405
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$1,256,689
Expenses
$1,216,511
Assets
$685,472
Liabilities
$27,671

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • J DOUGLAS WHITAKER (PRESIDENT)
  • TROY BENDICKSON (VICE PRESIDENT)

People named in this filing

  • J DOUGLAS WHITAKER (PRESIDENT)
  • TROY BENDICKSON (VICE PRESIDENT)
  • STEPHANIE KURPGEWEIT (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

To provide local area youths various sports programs

What it reported doing in 2024

Baseball - the baseball program includes recreation level through the papillion baseball association (pba) and a select program through the storm chasers. The recreation level offers baseball in a spring season that runs mid-april through june, and a fall season that runs mid-august through october. There are 4 formats (t-ball, coach pitch, machine pitch and player pitch) that are offered to players aged 4 through 18.the storm chasers begin indoor practices by early to mid-january and games will typically begin end of march or beginning of april with most teams wrapping up their seasons in early june. Most teams plan at least one out of town tournament so the teams can compete with teams outside our local area. Other than tournaments, most games are played in the omaha-lincoln-council bluffs area. Approximately 2,000 kids played in the baseball program.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program 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

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: 85
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.6%; rating input score 94
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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; 63rd 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: 3.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 93.6% of revenue deployed · 96.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 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: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.