Penguin Club Inc

Nonprofit profile at a glance

EIN
540741910
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025
Location
Salem, VA, USA
Phone
5405622321
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$74,376
Expenses
$77,665
Assets
$361,718
Liabilities
$59,484

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Richard Kessler (President)
  • Jim Martin (Vice President)

People named in this filing

  • Richard Kessler (President)
  • Jim Martin (Vice President)
  • Jimmy Fender (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Social and Recreational

Operating model

Revenue model
Membership-supported. 64% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 82
  • Sustainability: 49
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.5%; rating input score 8
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.4%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 8.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.