Oakland Planning and Development Corporation

Nonprofit profile at a glance

EIN
251382510
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Pittsburgh, PA, USA
Phone
4126217863
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Senior Citizens' Housing/Retirement Communities

Official website

Reported finances

Revenue
$1,210,403
Expenses
$1,499,844
Assets
$7,116,688
Liabilities
$4,062,734

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ERIC MACADANGDANG (PRESIDENT)
  • ANDREA BOYKOWYCZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANDREA BOYKOWYCZ (EXECUTIVE DIRECTOR): $93,089 total reported compensation
  • ELINOR FISHER (DEPUTY DIRECTOR): $59,790 total reported compensation

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

Overview

Mission

Oakland planning and development corporation builds a better oakland and helps neighbors thrive. Our vision is a beautiful, well-designed, sought-after neighborhood, in which a diverse mix of residents and visitors flourish.

What it reported doing in 2024

Opdc facilitates community planning and engagement to establish strategies for moving the neighborhood forward and to make sure that the community's voice is heard regarding the future of the neighborhood. We develop for-sale housing to provide affordable homeownership opportunities and to maintain a stable base of homeowners in the neighborhood. We own and maintain 54 units of quality apartments to ensure the availability of affordable rental housing for working people, those with low incomes, seniors, and people with disabilities. An additional 49 affordable apartments were constructed and made available to persons with low incomes.

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 93% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 95
  • Accountability: 100
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.9%; rating input score 92
  • Program expense ratio: 77.8%; rating input score 78
  • Fundraising efficiency: $14.84 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.7%; rating input score 95; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.9%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 4.74; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 10.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 91.9% of revenue deployed · 77.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $93K · 14 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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: Fundraising efficiency scored 50/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.