Encompass Resources for Learning Inc
Nonprofit profile at a glance
- EIN
- 201612594
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024
- Location
- Rochester, NY, USA
- Phone
- 5855632988
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $8,799,331
- Expenses
- $8,778,691
- Assets
- $7,735,721
- Liabilities
- $4,522,933
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- JOSEPH M MARTINO (CEO/SECRETARY)
Highest reported compensation
- JOSEPH M MARTINO (CEO/SECRETARY): $289,484 total reported compensation
- CHRISTOPHER ZUPCAK (CFO): $171,141 total reported compensation
- CARA FITZGERALD (CHIEF PROGRAM OFFICER & DIRECTOR OF ENCOMPASS): $161,252 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Encompass: resources for learning develops and provides innovative educational services to students and to the families, schools, communities, and professionals that support them. These services are matched to each student's unique learning style in order to prevent academic failure and enhance lifelong learning.
What it reported doing in 2024
Encompass provides resources to develop educational plans and supports to students who struggle to learn and the families and professionals who support them. Approximately 6,575 plans delivered and 57,210 supports provided.
Operating model
- Revenue model
- Grant-funded. 87% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 88% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 71
- Accountability: 95
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88.9%; rating input score 89
- Program expense ratio: 88.9%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.8%; rating input score 100; 41st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.2%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.58; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 10.1% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 18.4% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 88.9% of revenue deployed · 88.9% of spending went to programs
- Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $7.8M in reported program spending
- Leadership: top reported pay $289K · 15 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $747K reported
- Consistency: 31 of 31 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 7 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 7 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.