Patagonia Regional Aquatics Center (PRAC)
Legal name: Patagonia Regional Aquatics Center
Nonprofit profile at a glance
- EIN
- 872702064
- IRS 990-EZ coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Patagonia, AZ, US
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Safety Education
Reported finances
- Revenue
- $105,132
- Expenses
- $71,293
- Assets
- $39,542
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Beth Lofquist (President)
People named in this filing
- Karen Riggs (Treasurer)
- Cheryl Stadlman (Secretary)
- Beth Lofquist (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To offer residents of eastern Santa Cruz County a full range of aquatics programs and services that enhance their health, well-being, safety and sense of community.
What it reported doing in 2024
Extended the pool season for several months by heating it and funding pool manager lifeguards water electricity chemicals and any other expenses associated with keeping the pool open. Raised the funds to purchase and install the heater. Provided free swim lessons water aerobics classes & lap swim; veterans and firefighters swam free as did children up to the age of 12; provided sponsorships.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 82
- Sustainability: 59
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.8%; rating input score 68
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 32.2%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -32.8% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 149.6% per year; rating input score 100; 99th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: 67.8% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $71K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.