Keystone Central Foundation

Nonprofit profile at a glance

EIN
232338225
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Lock Haven, PA, USA
Phone
5707484011
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$319,326
Expenses
$210,443
Assets
$1,624,035
Liabilities
$624

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

Leadership & pay

22 people listed

Executive titles in this filing

  • WAYNE ALLISON (PRESIDENT)
  • ROCCO ROSAMILIA (VICE PRESIDENT)
  • MELISSA BOTTORF (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MELISSA BOTTORF (EXECUTIVE DIRECTOR): $26,230 total reported compensation

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

Overview

Mission

Keystone central foundation is organized exclusively for charitable, cultural, and educational purpose to benefit students of the keystone central school district by promoting education, extracuriular activities, and such other charitable purposes as will enhance the education and welfare of students of the keystone central school district.

What it reported doing in 2025

Keystone central foundation reveices pass-through contributions that are used to enhance the education and welfare of the students of the keystone central school district.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.3%; rating input score 73
  • Program expense ratio: 83.8%; rating input score 84
  • Fundraising efficiency: $24.89 raised per $1 spent on fundraising; rating input score 60; 60th 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 34.1%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 7.72; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 11.2% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 7.3% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 73.3% of revenue deployed · 83.8% of spending went to programs
  • Governance: 22 of 22 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $176K in reported program spending
  • Leadership: top reported pay $26K · 22 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2011 to 2025
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.