Etna Community Organization

Nonprofit profile at a glance

EIN
834432964
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Pittsburgh, PA, USA
Phone
4126604667
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$167,868
Expenses
$222,045
Assets
$399,410
Liabilities
$2,192

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MEGAN TUNON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MEGAN TUNON (EXECUTIVE DIRECTOR): $48,400 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 build a more vibrant and sustainable future for etna, pa where all have the opportunity to thrive and live healthy fulfilling lives.

What it reported doing in 2024

Community development

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.8%; rating input score 63
  • Program expense ratio: 47.5%; rating input score 47
  • Fundraising efficiency: $11.98 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -32.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 21.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 59.4% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -55.9% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 62.8% of revenue deployed · 47.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $105K in reported program spending
  • Leadership: top reported pay $48K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.