Pennsylvania College of Technology Community Arts Center Inc

Nonprofit profile at a glance

EIN
232617447
IRS 990 coverage
2011–2020
Forms available
Form 990 2020, Form 990-T 2020
Location
Williamsport, PA, USA
Phone
5703277650
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$1,098,529
Expenses
$1,478,393
Assets
$7,113,519
Liabilities
$12,714,244

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Dr Davie Jane Gilmour (President)
  • Mr Charles Still (Executive Director)

Highest reported compensation

  • Dr Davie Jane Gilmour (President): $438,194 total reported compensation
  • Ms Suzanne Stopper (Treasurer): $302,925 total reported compensation
  • AJ Lacomba (Director from 6-19-2019): $253,343 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Enhance the quality of life for the community by providing exceptional arts, entertainment events and participatory activities. Offer programming that is appropriate to the diverse interest and educational needs of our regional audience and priced fairly to assure accessibility to all. Provide complete and courteous service and maintain a warm and welcoming environment for all our guests.

What it reported doing in 2020

Event programming services entail the identification, advancement, marketing and technical support of a broad-based offering of cultural and entertainment events for the Williamsport-Lycoming market. Event offerings include national and international touring productions and a number of locally produced events as well. The Community Arts Center's programming appeals to a very wide spectrum of the market we serve and it is not uncommon for us to host over 100 events during the events season.

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 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 66
  • Accountability: 58
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 65.8%; rating input score 66
  • Fundraising efficiency: $15.07 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 44.4%; rating input score 44; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -34.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 4.81; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 1.79; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 32.1%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -10% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 65.8% of spending went to programs
  • Governance: 4 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $973K in reported program spending
  • Leadership: top reported pay $438K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 44 of 45 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

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

  • Moderate — Accountability: Independent voting board scored 44/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.