United Polish Club
Nonprofit profile at a glance
- EIN
- 340589967
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Elyria, OH, USA
- Phone
- 4403226829
- Rating confidence
- Limited
Reported finances
- Revenue
- $297,929
- Expenses
- $350,881
- Assets
- $1,181,584
- Liabilities
- $4,130
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- MARK MACOVINA (PRESIDENT)
Highest reported compensation
- KEVIN BOROWY (STEWARD): $46,588 total reported compensation
- BRIAN MOWRY (FINANCIAL SECRETARY): $12,000 total reported compensation
- MARK MACOVINA (PRESIDENT): $4,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Maintain facility for members and promote polish culture
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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 72
- Sustainability: 34
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- 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; 64th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.8%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 3.37; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 21.5%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.6% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 10 of 10 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $47K · 9 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 9 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.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 17/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.