Esmc Support Corporation Nfp
Nonprofit profile at a glance
- EIN
- 831835994
- IRS 990 coverage
- 2018–2025
- Forms available
- Form 990 2025
- Location
- Chicago, IL, USA
- Phone
- 3122781804
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $3,822,782
- Expenses
- $272,652
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- SARA RAY HALLMAN (PRESIDENT AND CEO)
Highest reported compensation
- SARA RAY HALLMAN (PRESIDENT AND CEO): $648,164 total reported compensation
- DONNA IWANSKI (CHIEF FINANCIAL OFFICER): $214,064 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The corporation is organized for the exclusive purpose of holding title of property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to easter seals metropolitan chicago, inc., an organization exempt from federal income tax pursuant to section 501(c)(3) of the internal revenue code.
What it reported doing in 2025
The corporation is organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to easter seals metropolitan chicago, inc., an organization exempt from federal income tax pursuant to section 501(c)(3) of the internal revenue code.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating 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 few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 24
- Transparency & Controls: 64
- Accountability: 91
- Sustainability: 49
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 4.6%; rating input score 5
- Program expense ratio: 64%; rating input score 64
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 92.9%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: 18.2% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: -11.3% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 4.6% of revenue deployed · 64% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $175K in reported program spending
- Leadership: top reported pay $648K · 10 people listed · 0 of 6 pay-setting controls reported
- Consistency: 15 of 15 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 7 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- 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 5/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 19/100.