Scioto Boat Club Inc

Nonprofit profile at a glance

EIN
310677838
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Columbus, OH, USA
Phone
6143752628
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$226,715
Expenses
$184,664
Assets
$356,948
Liabilities
$0

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

Leadership & pay

5 people listed

People named in this filing

  • GINA HAWTHORNE (VICE COMMODO)
  • CHRIS LANG (REAR COMMODO)
  • PAUL LAUSCH (COMMODORE)

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

The scioto boat club is situated on 3 acres on the west bank of the scioto river adjacent to the indian village camp at the griggs reservoir in columbus, Ohio. Sbc was organized in the 1930s by a group of local boating enthusiasts dedicated to better and safer boating. We remain committed to our founding principles and the preservation of the scioto river as one of the finest inland resources in Ohio. Griggs reservoir is widely known as the best water for sports in Ohio. The sbc is a member-driven club that provides a fun, clean, family atmosphere, coupled with the camaraderie of boating, skiing, wake boarding, and fishing.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program 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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 100%; rating input score 100
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.5%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.93; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 66.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2024
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.