Disability Empowerment Center

Nonprofit profile at a glance

EIN
202740932
IRS 990 coverage
2011–2023
Forms available
Form 990 2023, Form 990-EZ 2009
Location
Williamsport, PA, USA
Phone
5703279070
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$490,777
Expenses
$515,477
Assets
$115,330
Liabilities
$88,355

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • DEBORAH HERR (PRESIDENT)

Highest reported compensation

  • JACLYN NAGLE - FORMER (EXECUTIVE DI): $66,554 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empower individuals with disabilities through advocacy, collaboration, and full participation in the community.

What it reported doing in 2023

The disability empowerment center (dec) is the center for independent living serving lancaster and lebanon counties. Dec is a non-profit organization run by and for people with disabilities. Our efforts are dedicated to attaining equal opportunity and full participation of people with diverse disabilities in all aspects of community life. Dec provides free and confidential services that prioritize self-determination, personal choice, and consumer control to individuals of all ages and with all types of disabilities. Programs include independent living services, transitional services, advocacy, peer mentoring, support groups, and information and referral services. We served 375 consumers this past year.

Operating model

Revenue model
Grant-funded. 94% of the money available for current operations came from government grants.
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 most voting board members are independent. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.1%; rating input score 64
  • Program expense ratio: 61%; rating input score 61
  • 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; 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 64.1% of revenue deployed · 61% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $315K in reported program spending
  • Leadership: top reported pay $67K · 12 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.