Partners for Active Living
Nonprofit profile at a glance
- EIN
- 542111221
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Spartanburg, SC, USA
- Phone
- 8645989638
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Safety Education
Reported finances
- Revenue
- $1,973,003
- Expenses
- $1,850,515
- Assets
- $1,679,763
- Liabilities
- $344,037
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Highest reported compensation
- LAURA RINGO (EXECUTIVE DI): $137,888 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mission statement: partners for active living transforms spartanburg county into a vibrant, healthy, connected community where we live and grow. Form 990, part iii, line 1, description of organization mission: partners for active living frames our work in three themes, which all point to healthy lifestyles through physical activity and healthy eating. The programs are walking & bicycling, healthy children, and trails & parks development.
What it reported doing in 2024
Trails and parks development: in order to encourage a more active and healthy community, partners for active living is spearheading the creation of a 55 mile urban trail network called daniel morgan trail system and a rail-to-trail conversion called the saluda grade trail, in addition to other community park improvements.
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
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.6%; rating input score 81
- Program expense ratio: 85.6%; rating input score 86
- Fundraising efficiency: $18.1 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings
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: 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.2%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.91; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 13.3% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 80.6% of revenue deployed · 85.6% of spending went to programs
- Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.6M in reported program spending
- Leadership: top reported pay $138K · 18 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 56/100.
- Review — Sustainability: Operating margin scored 53/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.