Sawyer Overman Memorial

Nonprofit profile at a glance

EIN
883436802
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Fort Recovery, OH, USA
Phone
4197335229
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$163,117
Expenses
$31,527
Assets
$356,368
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • MEGAN WENDEL (PRESIDENT)

People named in this filing

  • DANIELLE DUES (SECRETARY)
  • LISA OVERMAN (DIRECTOR/TRE)
  • ABBY TIMMERMAN (VICE PRESIDE)

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

The mission of the sawyer overman memorial ninja park is to encourage children to seek adventure, be active, and embrace the outdoors. With the support of our family, faith, and community - the sawyer overman memorial is committed to providing enjoyment and fun for generations to come in honor of sawyer overman.

What it reported doing in 2025

Donations made back to local organizations of the community to honor sawyer overman's memory.

Operating model

Revenue model
Other-operating. 62% 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 24.9%; rating input score 25
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 80.7%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 11.3; rating input score 91; 91st 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: Limited
  • Revenue growth: 44.7% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 77% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 24.9% of revenue deployed · 100% of spending went to programs
  • Governance: 15 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.