Salem Slovak Club

Nonprofit profile at a glance

EIN
340220647
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2013
Location
Salem, OH, USA
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$95,929
Expenses
$145,021
Assets
$165,979
Liabilities
$5,158

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ROBERT SMITH (PRESIDENT)

People named in this filing

  • ROSE STROKA (HOUSE COMMIT)
  • RAMONA SMITH (TREASURER/SE)
  • ROBERT SMITH (PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and advance the general welfare of all people of slovak, czech, or slavonic ancestry by preaching and practicing loyalty and devotion to the democratic institutions of america. The salem slovak club will help its members make exemplary citizens of the united states of america by cherishing and preserving the worthwhile customs, traditions and languages of their ancestors including an active respect for the land of there forebearers and a pride in their own blood and culture. The salem slovak club will attain or hold any real or personal property of every kind to serve the social, cultural and athletic activities of its members and their friends. The salem slovak club will make and perform contracts of every kind that will serve the social, cultural and athletic activities of its members and their friends.

What it reported doing in 2024

Help members make exemplary citizens of the united states of america by cherishing and preserving the worthwhile customs, traditions and language of their ancestors including an active respect for the land of their forebearers and a pride in their own blood and culture.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 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; 64th 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: -51.2%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -3.1% per year; rating input score 0; 49th percentile among comparable filings
  • Asset growth: -6.6% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.