Sand Mountain Recreation Center Inc

Nonprofit profile at a glance

EIN
630520077
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Rainsville, AL, USA
Phone
2568459128
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$140,662
Expenses
$61,465
Assets
$144,261
Liabilities
$51,650

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

Leadership & pay

7 people listed

Executive titles in this filing

  • RODNEY HITCHCOCK (PRESIDENT)
  • KEVEN TIMMONS (VICE PRESIDENT)

People named in this filing

  • RODNEY HITCHCOCK (PRESIDENT)
  • LARRY BARBER (BOARD MEMBER)
  • KEVEN TIMMONS (VICE 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Recreational- community golf course

What it reported doing in 2025

Community golf course funded by membersgolf course fees and sales of small snack & related items

Operating model

Revenue model
Membership-supported. 61% of the money available for current operations came from membership dues.
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 program spending has grown recently. A relatively small share of available resources goes toward mission work and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 82
  • Sustainability: 77
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.3%; rating input score 35
  • Program expense ratio: 80.7%; rating input score 81

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 56.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 41.1% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 16.3% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 35.3% of revenue deployed · 80.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.