United States Adaptive Recreation Center
Nonprofit profile at a glance
- EIN
- 953872771
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Big Bear Lake, CA, USA
- Phone
- 9095840243
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Winter Sports
Reported finances
- Revenue
- $722,522
- Expenses
- $686,652
- Assets
- $395,574
- Liabilities
- $3,216
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Sara Rosell - Gavigan (Executive Director)
- John V Mattos (President)
Highest reported compensation
- Sara Rosell - Gavigan (Executive Director): $81,900 total reported compensation
- Shelly Egerer (Admin Assistant): $69,300 total reported compensation
- Daniel Horner (Programs Coordinator): $59,144 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Primary exempt purpose - therapeutic recreation for people with physical and developmental disabilities. Additional information at www.usarc.org
What it reported doing in 2024
Usarc provides individuals with disabilities access to challenging outdoor adatptive recreation that increases health well being and builds self- confidence by enabling personal achievement awareness of potential and the ability to overcome limitations.
Operating model
- Revenue model
- Donor-supported. 79% of the money available for current operations came from contributions and gifts.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 86
- Accountability: 95
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.6%; rating input score 88
- Program expense ratio: 91.8%; rating input score 92
- Fundraising efficiency: $26.11 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 22nd 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: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 37.4%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 1.6% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: 87.6% of revenue deployed · 91.8% of spending went to programs
- Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $631K in reported program spending
- Leadership: top reported pay $82K · 15 people listed
- Consistency: 45 of 46 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- Review — Sustainability: Operating margin scored 50/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Review — Accountability: Governance controls: Whistleblower policy not reported.
- High — Sustainability: Officer compensation ratio scored 4/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.