Main St

Nonprofit profile at a glance

EIN
822405128
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2021, Form 990-N 2020
Location
Pittsburgh, PA, USA
Phone
4124439942
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$451,574
Expenses
$250,126
Assets
$250,127
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Lorrine Rue (Executive Director)

Highest reported compensation

  • Manden Justin McCaskill (Executive Creative Director): $52,500 total reported compensation
  • Tyler Butler (Creative Director): $47,425 total reported compensation
  • Meairra McCaskill (Program Director): $37,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community Sustainability

What it reported doing in 2023

Public Foundation Grant - The Pittsburgh Foundation 75000 dollars for small business strategic planning support services Public Foundation Grant - URA Avenue of Hope 70000 dollars for small business support services Public Foundation Grant - PACE 12500 dollars for small business strategic planning support services

Operating model

Revenue model
Donor-supported. 80% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 74
  • Accountability: 23
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.2%; rating input score 48
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.6%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 64.4%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 152.3% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 48.7% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 104.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 48.2% of revenue deployed · 86.9% of spending went to programs
  • Governance: 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $250K in reported program spending
  • Leadership: top reported pay $52K · 4 people listed
  • Consistency: 38 of 41 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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: Mission deployment rate scored 48/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.