Elizabeth K Wingerter Charitable Foundation

Nonprofit profile at a glance

EIN
272498681
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Wheeling, WV, USA
Phone
3042335215
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$42,523
Expenses
$28,966
Assets
$575,957
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate exclusively for the support and benefit of duquesne university, pittsburgh, Pennsylvania, for the purpose of providing scholarships for students maintaining a major course of concentration in the school of education of duquesne university.

What it reported doing in 2025

Support to duquesne university, pittsburgh, Pennsylvania, for the purpose of providing scholarships for students maintaining a major course of concentration in the school of education of duquesne university.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - Program spending has grown recently and revenue comfortably covers expenses. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 57
  • Accountability: 12
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.3%; rating input score 49
  • Program expense ratio: 66%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 19.88; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 28.3%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 49.3% of revenue deployed · 66% of spending went to programs
  • Governance: 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $8K · 1 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.