Ecat Wayne School Inc

Nonprofit profile at a glance

EIN
851535499
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Erie, PA, USA
Phone
8146510904
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$802,066
Expenses
$966,575
Assets
$10,166,435
Liabilities
$10,170,067

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

Leadership & pay

6 people listed

Highest reported compensation

  • DARIA DEVLIN LEFT 92025 (EXECUTIVE DI): $12,000 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 construct, rehabilitate, develop, own, lease, sell, and maintain a mixed-use facility providing job training, healthcare services, social services, and other art-related services (continued on schedule o)

What it reported doing in 2024

Construct, rehabilitate, develop, own, lease, sell, and maintain a mixed- use facility, located at 650 east avenue, erie, pa, to house services providing kpb training, healthcare services, social services, and other art-related services for erie center for arts and technology inc. And other organizations providing such services.

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 100
  • Accountability: 61
  • Sustainability: 32
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.1%; rating input score 14
  • Program expense ratio: 11.7%; rating input score 12
  • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 10.52; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 34.2% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 37.2% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 14.1% of revenue deployed · 11.7% of spending went to programs
  • Governance: 3 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $113K in reported program spending
  • Leadership: top reported pay $12K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • 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: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.