Ephrata Cloister Associates

Nonprofit profile at a glance

EIN
231529681
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Ephrata, PA, USA
Phone
7177336600
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$183,981
Expenses
$117,254
Assets
$631,860
Liabilities
$11,753

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

Leadership & pay

9 people listed

Executive titles in this filing

  • NANCY HESS (PRESIDENT)

People named in this filing

  • SHEREE WOLF (DIRECTOR)
  • CHRIS LAUSCH (VICE PRESIDE)
  • MEGAN SWARTZ (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ephrata cloister's historic buildings, collections, and programming invite the exploration of this unique community's spiritual, creative, and intellectual accomplishments by encouraging visitors to develop a personal connection to Pennsylvania's significant role in religious toleration and intellectual freedom. The ephrata cloister associates is dedicated to the continued preservation and promotion of the ephrata cloister through the sponsorship of special cloister related events such as lantern tours, apple dumpling day, day of music, christmas at the cloister, the student historian program and other education programs for special audiences. The ephrata cloister chorus, sponsored by the associates, is unique as it relates to the museum and the historic site. The chorus performs several of over 1,000 hymns written at the site. In addition to ephrata's past, the group performs compositions from other early american communities including works from the shakers, the moravians, the ha

What it reported doing in 2024

A community-based not-for-profit since 1958, the organization, in partnership with the Pennsylvania historical and museum commission, creates programs that feature the unique music, art, architecture, and spiritual practice of this pre-revolutionary community. The organization supports the cloister chorus, founded in 1959, which offers historically informed performances of music composed in early ephrata. Regular site programs and an artisan-rich museum store combine with a calendar of sponsored special events like winter history class, school-based community days, christmas at the cloister, the ice cream social, and chorus concerts as a means to engage the community, invite exploration, promote local tourism, and preserve the legacy of this national historic landmark. The organization also provides visitor services and regular guided tours; raises funds; and assists in acquiring artifacts using money donated to the back to the cloister fund.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 85
  • Accountability: 94
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.1%; rating input score 59
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: $11.82 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.3%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.39; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -6.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 59.1% of revenue deployed · 72.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $85K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.