Temple Recreation Association

Nonprofit profile at a glance

EIN
232966437
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Temple, PA, USA
Phone
6104636037
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Parks and Playgrounds

Reported finances

Revenue
$70,998
Expenses
$52,544
Assets
$102,463
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JAMES HARTMAN (PRESIDENT)
  • TERRY ROHRBACH (VICE PRESIDENT)

Highest reported compensation

  • JAMES HARTMAN (PRESIDENT): $15,600 total reported compensation
  • DENISE HARTMAN (SECRETARY): $5,550 total reported compensation
  • NATALIE ROHRBACH (TREASURER): $2,375 total reported compensation

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

Overview

Mission

Promote, advance and sponsor recreational activities for all ages in and around the geographical area of temple, berks county, Pennsylvania.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 94% 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

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: 12
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.8%; rating input score 12
  • Program expense ratio: 15.9%; rating input score 16
  • 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 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.95; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 44.8%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 42nd percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 11.8% of revenue deployed · 15.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $8K in reported program spending
  • Leadership: top reported pay $16K · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 12/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.