Art of Recycle
Nonprofit profile at a glance
- EIN
- 454801893
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Ephrata, PA, USA
- Phone
- 7174666966
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Arts Education
Reported finances
- Revenue
- $652,845
- Expenses
- $578,553
- Assets
- $307,955
- Liabilities
- $702,755
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Joshua Myers (President, Treasurer, Executive Director)
- Jennifer Montanye (Vice President, Secretary, Creative Director)
Highest reported compensation
- Joshua Myers (President, Treasurer, Executive Director): $13,000 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 develop, heal and grow community through experiential learning and interactive instruction for the advancement of diverse learners. We aim to promote access and equality by assisting all people to be inspired and empowered by using discarded, unwanted, and excess items as learning tools; creating generations to come to be more environmentally and socially conscious. Our philosophy is that art and music is the foundation to teaching math, science, reading, writing and sociology. Creativity belongs in the same category as preventive healthcare, diet and exercise, and people who are robbed of the ability to create art because of economic hardship live a life of the poorest quality.
What it reported doing in 2024
Art Center - Art of Recycle's Community Arts Center is a place where the community comes together around the locus of art. The Craft Castle is a free crafting area which is utilized by the general Ephrata community. Latchkey kids and people with special needs are two significant groups serviced at the free craft area. Revenue obtained through sale of donated craft supplies. Paid cashier positions utilized to train special needs youth empowering them with confidence and job skills. Summer job skills youth training program enables both advanced and delayed youth to experience a work environment while developing workplace skills, empathy, and critical thinking. Seven to eleven volunteers each day throughout the year
Operating model
- Revenue model
- Donor-supported. 66% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 86
- Accountability: 74
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.5%; rating input score 84
- Program expense ratio: 95.3%; rating input score 95
- Fundraising efficiency: $10,396.09 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 1st 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; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.4%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 2.28; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 2.2%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
- Revenue growth: 10.6% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 18.3% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 84.5% of revenue deployed · 95.3% of spending went to programs
- Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $209K in reported program spending
- Leadership: top reported pay $13K · 3 people listed
- Consistency: 36 of 38 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 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.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.