Sunnyside Gardens Community Association

Nonprofit profile at a glance

EIN
111953751
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Sunnyside, NY, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$470,868
Expenses
$475,960
Assets
$252,592
Liabilities
$16,828

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

Leadership & pay

16 people listed

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

Overview

Mission

To promote social and recreational interest of the residents of the sunnyside gardens community manage, operate and maintain the sunnyside gardens park and cultivate relationships between members.

What it reported doing in 2025

Expenses for festivals and events open to the public as well to park members, offering activities including, games, rides, food, beverages, and arts and crafts.

Operating model

Revenue model
Membership-supported. 66% of the money available for current operations came from membership dues.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 83
  • Accountability: 88
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 69.3%; rating input score 69
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -1.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 70.1% of revenue deployed · 69.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $330K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 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 — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.