Scituate Etrusco Associates Inc

Nonprofit profile at a glance

EIN
042627418
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2007
Location
Scituate, MA, USA
Phone
7815454411
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$161,443
Expenses
$48,618
Assets
$551,093
Liabilities
$0

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

Leadership & pay

18 people listed

Executive titles in this filing

  • EDWARD KATERSKY (PRESIDENT)

People named in this filing

  • FRANK BELANGER (DIRECTOR)
  • JOHN CORBETT (DIRECTOR)
  • BARBARA FOSTER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide individuals in need, with various types of medical equipment, such as wheelchairs, walkers, hospital type beds, and the like, for their use at no charge.

What it reported doing in 2025

Program services, as described in organizations mission statement, were provided to several individuals in need.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and most voting board members are independent. 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: 52
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.5%; rating input score 34
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.9%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 11.34; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13.3% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 33.5% of revenue deployed · 100% of spending went to programs
  • Governance: 18 of 18 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $49K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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 34/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.