Acld Inc

Nonprofit profile at a glance

EIN
256094749
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4123252460
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$5,682,595
Expenses
$5,250,880
Assets
$4,809,347
Liabilities
$941,514

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

Leadership & pay

11 people listed

Executive titles in this filing

  • DONNA WESTBROOKS-MARTIN (CHIEF EXECUTIVE OFFICER)
  • TARA SKALKA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DONNA WESTBROOKS-MARTIN (CHIEF EXECUTIVE OFFICER): $222,678 total reported compensation
  • TARA SKALKA (EXECUTIVE DIRECTOR): $148,407 total reported compensation

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

Overview

Mission

Building the framework of support for children and adults with disabilities.

What it reported doing in 2024

The acld tillotson school was founded in 1972 as a co-educational, non-denominational, private special education day school. The school provides innovative special education programs for students from ages 5 through 21 years who display moderate to severe specific learning disabilities (sld), autism, emotional disturbance, and related disorders. See schedule o for continuationthe acld tillotson school is a special education day school designated as an approved private school by the Pennsylvania department of education, bureau of special education. It is licensed by the state board of private academic schools to provide special education services to students who are unable to receive appropriate education programs in the public sector. Currently, all students' tuition is paid for by a fixed subsidy from the pensylvania department of education and the referring school district.the acld tillotson school includes an 18-21 year old transition program. This program supports students with disabilities with making the transition from high school to adulthood in the areas of higher education, career and work, and independent living. This 18-21 year old program is part of the overarching apporved private school educational programs.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $3.33 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.6%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 82.1% of revenue deployed · 90% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $223K · 11 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $700K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.