Ross Community Center Inc

Nonprofit profile at a glance

EIN
452050287
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-N 2011
Location
Muncie, IN, USA
Phone
7657474741
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$422,454
Expenses
$464,316
Assets
$2,350,902
Liabilities
$5,602

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MARK FLODDER (PRESIDENT)

Highest reported compensation

  • JACQUELINE HANOMAN (EXECUTIVE DI): $57,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is to build community by providing and promoting programs, services, and activities for the advancement of education, and health and wellness in our diverse community.

What it reported doing in 2024

Various after school enrichment programs: the organization offers free and low cost weekly programs for youth, adults, senior citizens, and families. These programs include judo, tutoring, arts and crafts, and cooking classes. Recreation programs include youth baseball/softball, parenting classes, produce and preservation instruction, euchre, and bingo. These programs benefit over 200 children and adults on a weekly basis. Revenue includes registration fees for youth judo clinics and baseball/softball programs as well as the sale of concessions.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
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: 82
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.9%; rating input score 96
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 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: -9.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 5.06; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 16.9% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 95.9% of revenue deployed · 87.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $405K in reported program spending
  • Leadership: top reported pay $57K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.