Recreation Center Committee Delaware County
Nonprofit profile at a glance
- EIN
- 335015622
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Manchester, IA, USA
- Phone
- 5636082227
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Recreational Centers
Reported finances
- Revenue
- $138,589
- Expenses
- $128,251
- Assets
- $619,641
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- NIKOLAS MAY (PRESIDENT)
Highest reported compensation
- LINDA LAWSON (DIRECTOR): $22,200 total reported compensation
- RACHEL MENARD (BOOKKEEPER): $5,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Management and operation of a recreational facility in Delaware county, ia which promotes amateur sports competition and fitness for its members
What it reported doing in 2024
Promote amateur sports competition and fitness
Operating model
- Revenue model
- Earned-program. 92% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 57
- Transparency & Controls: 81
- Accountability: 63
- Sustainability: 60
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 61.7%; rating input score 62
- Program expense ratio: 69.4%; rating input score 69
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th 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 8 controls in place; rating input score 12
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.5%; rating input score 55; 55th percentile among comparable filings
- Total-asset coverage ratio: 4.83; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 21.6%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 61.7% of revenue deployed · 69.4% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $89K in reported program spending
- Leadership: top reported pay $22K · 9 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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: 6 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 55/100.
- High — Sustainability: Officer compensation ratio scored 18/100.