West Union Recreation Foundation

Nonprofit profile at a glance

EIN
421474003
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2021
Location
West Union, IA, USA
Phone
5634128404
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Reported finances

Revenue
$80,911
Expenses
$88,955
Assets
$2,494,644
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • NORMAN EINCK (President)
  • CYRIL STEINLAGE (Vice President)

People named in this filing

  • NORMAN EINCK (President)
  • CYRIL STEINLAGE (Vice President)
  • DEBRAH CHENSVOLD (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide recreational opportunities to the general public on a 40 acre park site

What it reported doing in 2024

Provide recreational opportunities to the general public on a 40 acre park site and continue the development and maintenance of the 40 acre park site used by the public for recreational activities. Since 1998, the organization has constructed 5 ball diamonds, multiple soccer fields, 3 ponds, outdoor tennis courts, outdoor basketball courts, 2 consession stand, restroom facilities, and a maintenance shed. This has been funded entirely by contributions, gifts and grants. Volunteers provide all the labor to maintain the facility.

Operating model

Revenue model
Donor-supported. 67% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 84
  • Accountability: 70
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -9.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 28.04; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 16.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $89K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.