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Mahaska Community Recreation Foundation Inc

EIN 42-1490426 · Oskaloosa, IA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair69 out of 100GovernanceFair65 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO FACILITATE DEVELOPMENT OF RECREATIONAL FACILITIES, RESOURCES AND PROGRAMS WITH EMPHASIS ON HELPING CURRENT PROVIDERS EXPAND THEIR PROGRAMS AND FACILITIES. WE PROVIDE NEEDS ASSESSMENTS AND CAPABILITIES ASSESSMENTS TO THE COMMUNITIES IN OUR AREA AND OPERATE AS AN INFORMATION EXCHANGE AMONG THE CONSTITUENCIES AND THE PROVIDERS.

Income
$2.0 million
Spending
$1.4 million
Spent on programs
91%
Reserves
0.7 months of spending
Largest source of income
donations and private grants, 85%
Employees
2
Volunteers
545
Highest pay
$67,942, exec. dir/se

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 69 out of 100. Higher than 29% of charities in its peer group (philanthropy, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 31% of income.

  • Income trend

    15 of 15

    Income rose 8% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 2 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 65 out of 100. Higher than 18% of charities in its peer group (philanthropy, $1m to $10m).

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $639,522 spent. THE LACEY RECREATION COMPLEX BEGAN WITH THE DEVELOPMENT OF A 5-PLEX LITTLE LEAGUE COMPLEX AND HAS GROWN TO INCLUDE SOCCER FIELDS, ADDITIONAL BASEBALL AND SOFTBALL FIELDS AND ACTIVITIES, AND FOOTBALL FIELDS. CONSTRUCTION IS ALMOST COMPLETE ON THREE MORE BASBEABLL/SOFTBALL FIELDS. THE COMPLEX ALSO IS HOME TO A COLLEGIATE SIZED STADIUM (OWNED BY THE LOCAL COLLEGE) HOSTING FOOTBALL, SOCCER AND TRACK & FIELD AND LA CROSSE FOR HIGH SCHOOL AND COLLEGE AGE COMPETITION. THE NUMBER OF YOUTH AND COMMUNITY MEMBERS SERVED THROUGH THE COMPLEX AND STADIUM IS STEADY WITH OVER 100,000 SPECTATORS AND NEARLY 55,000 PLAYERS SERVED ANNUALLY.
  2. TRAIL TRAM (ELOGATED ELECTRIC GOLF CARTS CARRYING UP TO 7 PASSENGERS) TOURS BEGAN WITH ONE VOLUNTEER DRIVER AND 1 TRAM, BOOKING 63 TOURS IN 2010. THE PROGRAM WAS PLANNED FOR PATRONS WHO ARE NOT OTHERWISE ABLE TO GET OUT IN FRESH AIR, TO BE ABLE TO SEE BEAUTIFUL SCENERY & LEARN THE HISTORY ALONG THE TRAIL FROM VOLUNTEER DRIVERS. THE PROGRAM TO DATE HAS GROWN TO INCLUDE 15 DRIVERS & FOUR TRAIL TRAMS AND OPEN PUBLIC TOURS, BOOKING AS MANY AS TWO TOURS A DAY. IN THE LAST 5 YEARS THE TRAIL HAS BROUGHT IN VISITORS TO OSKALOOSA AND THE MAHASKA COMMUNITY FROM AT LEAST 27 STATES AND 6 COUNTRIES
  3. $595,606 spent. THE MAHASKA COMMUNITY RECREATION TRAIL STARTED AS A DREAM WITH THE FIRST FOOT POURED IN 1999. TODAY, OVER 13.5 MILES OF PLANNED 15 MILES ARE IN EXISTENCE. WHEN FULLY DEVELOPED, THE TEN-FOOT WIDE CONCRETE TRAIL WILL LOOP AROUND OSKALOOSA AND UNIVERSITY PARK IN MAHASKA COUNTY. IT FOLLOWS ALONG OLD RAIL RIGHT-OF-WAY, WINDS THROUGH SCENIC WOODLANDS, BY AGRICULTURAL FIELDS, THROUGH PARKS, BY TWO GOLF COURSES, OFFERS UNIQUE UNDERPASSES, AND SAFELY ACCOMMODATES TWO-WAY RECREATIONAL TRAFFIC.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 2000.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.