Randolph County Park & Recreation Board 4-H Clubs & Affiliated 4-H

Nonprofit profile at a glance

EIN
550566272
IRS 990 coverage
2015–2019
Forms available
Form 990 2019, Form 990-N 2011
Location
Beverly, WV, USA
Phone
0030463636
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Parks and Playgrounds

Official website

Reported finances

Revenue
$234,186
Expenses
$269,526
Assets
$328,625
Liabilities
$2,535

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • JAMES DEAN (PRESIDENT)

People named in this filing

  • JAMES DEAN (DIRECTOR)
  • RUSTY LINGER (DIRECTOR)
  • DR FRANK MAMS (DIRECTOR)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To maintain a conference facility and overnight camp/retreat venue available for rent to community organizations and businesses. Located in randolph county, west virgina, camp pioneer is the home of 4-h camps, the randolph county fair, and serves as a red cross station.

What it reported doing in 2019

To maintain camp pioneer as a conference facility and overnight camp/retreat.

Operating model

Revenue model
Earned-program. 64% 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: 88
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 13.1% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $260K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2015 to 2019
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.