Orange & Rockland Utilities MGMT WBP

Nonprofit profile at a glance

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

1 person listed

THE BANK OF NEW YORK MELLON (TRUSTEE (SEE SCHEDULE O)): $21,875 total reported compensation

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

Provision of employee benefits

Revenue model: Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
Governance controls: 2 of 9 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass

Operating margin: -1.9%; rating input score 27; 27th percentile among comparable filings
Total-asset coverage ratio: 0.78; rating input score 29; 29th percentile among comparable filings
Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
Officer compensation ratio: 0.3%; rating input score 82; 82nd percentile among comparable filings

Program expense growth: Limited
Revenue growth: 6% per year; rating input score 100; 48th percentile among comparable filings
Asset growth: -12.1% per year; rating input score 0; 1st percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 1 board members independent · 2 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $22K · 1 people listed
Consistency: 11 of 12 current checks pass · 1 finding to review
Schedules: 3 filed schedules
Filing history: 12 filing years from 2011 to 2024
Contacts: How to reach this organization
Money network: 1 filed money-flow record
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Independent voting board scored 0/100.
High — Accountability: Governance controls: 5 of 7 not reported.
Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
High — Sustainability: Operating margin scored 27/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 29/100.