The Salem Community Center Inc
Nonprofit profile at a glance
- EIN
- 341921103
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Salem, OH, USA
- Phone
- 3303325885
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Recreational Centers
Reported finances
- Revenue
- $3,118,611
- Expenses
- $2,690,130
- Assets
- $10,090,380
- Liabilities
- $1,047,484
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- MATTHEW BUTTS (PRESIDENT)
Highest reported compensation
- HEATHER YOUNG (EXECUTIVE DI): $84,056 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The improvement of the quality of life within our community by facilitating partnerships between health care and education providers, promoting a sense of community, providing recreational activities to promote wellness, being responsive to community needs and by providing community services and resources.
What it reported doing in 2025
The salem community center ("scc") provides facilities, supervision and programming to enhance the health and wellness of its members. Facilities include a fitness facility with a variety of cardiovascular and weight training equipment, an aquatics facility that houses a lap pool and a wading pool for pre-swimmers, and two gymnasiums with "open gym" times. The scc is contracted with healthways to offer silversneakers, a fitness program for medicare advantage participants through their health insurance. Currently, over 3,000 medicare eligible adults participate in fitness and social activities through the scc silversneakers. Scholarships are available for regular scc membership for those who cannot afford regular membership rates. Non-members can participate in these activities by purchasing a day pass. The scc also provides classes and programming to the community. These include but are not limited to: - land and water aerobics and fitness classes - health/wellness classes - swimming lessons - summer youth camps and social activity programs classes and programs are open to members and non-members. The scc also participates in community events often partnering with community groups such as rotary, kiwanis, salem regional medical center, kent state university salem campus, area public schools, the city of salem and the american red cross. To support community charitable events, the scc provides in-kind donations that include complimentary use of space and/or complimentary memberships or merchandise. The scc also provides certain services at rates below cost such as a children's fitness center and babysitting services.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 56
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.8%; rating input score 60
- Program expense ratio: 68.8%; rating input score 69
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13.7%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 3.75; rating input score 75; 75th percentile among comparable filings
- Liabilities to assets ratio: 0.1; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 3.1%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 1% per year; rating input score 100; 15th percentile among comparable filings
- Revenue growth: 1.5% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 0.7% per year; rating input score 100; 12th percentile among comparable filings
Details
- Where the money goes: 59.8% of revenue deployed · 68.8% of spending went to programs
- Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.9M in reported program spending
- Leadership: top reported pay $84K · 8 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 16 filing years from 2010 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.