Ardent Community Trust of Pennsylvania

Nonprofit profile at a glance

EIN
260002804
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
King of Prussia, PA, USA
Phone
6102654788
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$1,403,048
Expenses
$1,335,132
Assets
$1,362,105
Liabilities
$262,131

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MR STEVE BENNETT (PRESIDENT)
  • MS EILEEN MACDONALD (VICE PRESIDENT)
  • SCOTT CAMILLERI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SCOTT CAMILLERI (EXECUTIVE DIRECTOR): $143,102 total reported compensation

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

Overview

Mission

To serve persons with disabilities, their caregivers, and families, as trustee of a pooled special needs trust and individual trusts, established for disabled children and adults to enhance their lives while not disturbing eligibility for government services and benefits.

What it reported doing in 2024

Act administers a pooled special needs trust, individual special needs trusts and compensatory education trusts for children and adults with disabilities. Trusts are administered in accordance with federal and state law for the supplemental needs of beneficiaries beyond basic care and support. Act serves over 100 individual beneficiaries regionally. Act administers trusts that often times are unacceptable, to for profit enterprises, due to small size or challenging circumstances, thus providing services to those with disabilities that are not otherwise available. Act educates individuals and their representatives and caregivers on planning for their financial future with goals of enhancing the daily lives of diabled beneficiaries, securing payments for necessary products or services that may otherwise not be affordable. We protect funds from mismanagement or abuse while maintaining beneficiaries eligible for government services and benefits.

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 71
  • Program expense ratio: 75.3%; rating input score 75
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 4.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 75.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $143K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.