Shady Oaks Recreation Association Inc

Nonprofit profile at a glance

EIN
751282140
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Baird, TX, USA
Phone
3258541757
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$1,409,468
Expenses
$1,319,476
Assets
$1,082,712
Liabilities
$18,168

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

Leadership & pay

8 people listed

Executive titles in this filing

  • STEPHEN RAINBOLT (President)
  • SHERRI BOWDEN (Vice President)

Highest reported compensation

  • DARRELL A DRAPER (MANAGER): $42,181 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide recreational facility services to the members in the baird, Texas area.

What it reported doing in 2025

Operation of recreational facilities for use by association members. All income reported is used for support of the facility.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - 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: 90
  • Accountability: 74
  • Sustainability: 46
  • Growth: 60

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: 100%; rating input score 100; 63rd 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $42K · 8 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.