Winona Forest Recreation Association Inc

Nonprofit profile at a glance

EIN
222327188
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Lacona, NY, USA
Phone
3155464822
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$88,193
Expenses
$202,316
Assets
$391,292
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MATTHEW WESTERLUND (PRESIDENT)
  • JESSICA LEHMAN (VICE PRESIDENT)

People named in this filing

  • ALAN RICALTON (DIRECTOR (TRAIL))
  • RICHARD SHUMWAY (DIRECTOR (BIKE))
  • KATIE MALINOWSKI (MEMBERSHIP OFFICER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes for which the association has been organized are as follows: 1. Promote healthy and safe outdoor recreational activities within winona forest recreation area. 2. Provide assistance and available resources to any authorized organization/club to hold a recreational activity within winona forest recreation area. 3. Organize and conduct events that are in keeping with the promotion of outdoor recreational activities within winona forest recreation area. 4. Coordinate resources to maintain the trail system to applicable standards for which the trails are intended. 5. To do any other act or thing incidental to or connected with the foregoing purposes or in advancement thereof, but not for the pecuniary profit or financial gain of its members, director, or officers. Which will serve to increase public awareness of the beauty, accessibility, abundance, and variety of recreation potential of the forest and the tug hill region of New York state; to engage in any other activities con

What it reported doing in 2025

To promote healthy and safe outdoor recreational activities within the winona forest recreation area. To provide assistance and available resources to any authorized organization/ club to hold a recreational activity within the winona forest recreation area. To organize and conduct events that are in keeping with the promotion of outdoor recreational activities within the winona forest recreation area. To cordinate resources to maintain the trail system to applicable standards for which the trails are intended. To do any other act or thing incedental to or connected with the forgoing purposes or advancement thereof, but not for the pecuniary profit or financial gain of its members, director, or officers. To sponsor, organize, and conduct any other competative and/or participation sports events which will serve to increase public awareness of the beauty, accessibility, abundancy, and variety of recreation potential of the forest and the tug hill region of New York state; to engage in any other activities consistent with and in support of the above.

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 99% 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: 87
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93%; rating input score 93
  • 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -129.4%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 1.93; 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: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $188K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.