Recreation Centers of Sun City West Inc.
Legal name: Recreation Centers of Sun City West Inc
Nonprofit profile at a glance
- EIN
- 860374506
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Sun City West, AZ, US
- Phone
- 623-544-6000
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $36,137,789
- Expenses
- $34,304,205
- Assets
- $103,693,715
- Liabilities
- $39,731,081
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- JACK LEARY (PRESIDENT)
- RUDY GROM (VICE PRESIDENT)
Highest reported compensation
- TODD PATTY (ENVIRONMENTAL SERVICES MANAGER): $169,903 total reported compensation
- KATHERINE OGRADY (GENERAL SERVICES OFFICER): $159,874 total reported compensation
- CLIFTON SWANN (CHIEF FINANCIAL OFFICER): $156,881 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide a premier active adult golf retirement community with extensive amenities, events, clubs and activities for residents aged 55 and older.
What it reported doing in 2024
Sports pavilion division: provide 30 lane bowling centers including billiards and pub for use by members. Provided 300,000 uses in the current year.
Operating model
- Revenue model
- Other-operating. 95% of the money available for current operations came from other operating 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: 79
- Transparency & Controls: 82
- Accountability: 79
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.6%; rating input score 88
- Program expense ratio: 89.9%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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; 66th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.1%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 3.02; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 87.6% of revenue deployed · 89.9% of spending went to programs
- Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
- Programs: 7 filed program accomplishments · $30.9M in reported program spending
- Leadership: top reported pay $170K · 17 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $812K reported
- Consistency: 31 of 31 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Operating margin scored 54/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.