Salem Area Community Betterment Associat

Nonprofit profile at a glance

EIN
431677891
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Salem, MO, USA
Phone
5737298263
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$145,095
Expenses
$135,246
Assets
$540,300
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SARAH MASSENGALE (PRESIDENT)
  • BOB GRAVELY (VICE PRESIDENT)

People named in this filing

  • SARAH MASSENGALE (PRESIDENT)
  • BOB GRAVELY (VICE PRESIDENT)
  • DALTON SANDERS (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Encourage economic progress in the salem, mo area by planning for economic and cultural growth and providing cultural, historical, religious and humanitarian activities to the community.

What it reported doing in 2025

The ozark natural and cultural resource center (oncrc) promotes awareness and appreciation of the natural resources, cultural heritage, and unique identity of the ozarks for both residents and visitors. As a regional information and education hub, the center provides interpretive exhibits, educational materials, and visitor resources highlighting the area's ecology, history, and cultural traditions.located as a northern gateway to the ozark national scenic riverways and surrounding public lands, oncrc serves as an entry point for individuals seeking to explore the region. Program activities are designed to enhance visitor experiences, support tourism, and encourage stewardship of the ozarks' natural and cultural resources.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 84
  • Accountability: 82
  • Sustainability: 63
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 12.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 76.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2010 to 2025
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Growth: Asset growth scored 0/100.