Perham Area Activity Center

Nonprofit profile at a glance

EIN
411565457
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Perham, MN, USA
Phone
2183467222
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$1,425,477
Expenses
$1,274,015
Assets
$2,015,604
Liabilities
$1,377,284

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Tiffany Hemberger (President)
  • Chris Phillips (Vice President)

Highest reported compensation

  • Mackenzie Blume (Manager): $67,259 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community services

What it reported doing in 2025

School district; educational needs and services; city of perham: recreational and fitness programs; hospital: rehabilitation and human welfare programs

Operating model

Revenue model
Membership-supported. 80% of the money available for current operations came from membership dues.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.6%; rating input score 59
  • Program expense ratio: 63.8%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • 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 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 58.6% of revenue deployed · 63.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $813K in reported program spending
  • Leadership: top reported pay $67K · 10 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.