The Cornerstone of Beaver County

Nonprofit profile at a glance

EIN
812519152
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Beaver Falls, PA, USA
Phone
7248466400
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$2,539,389
Expenses
$1,859,800
Assets
$2,198,402
Liabilities
$80,351

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Marie Timpano (Executive Director)
  • Mike Grafton (President)
  • Leslie Benedetto (Vice President)

Highest reported compensation

  • Marie Timpano (Executive Director): $92,957 total reported compensation
  • Ashley McLaughin (Deputy Director): $86,816 total reported compensation

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

Overview

Mission

To coordinate local housing resources to prevent and end homelessness.

What it reported doing in 2024

Ental Assistance provides rent, security deposits and rent in arrears to help individuals stay in their apartments or secure an apartment to secure permanent housing.

Operating model

Revenue model
Grant-funded. 82% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 96.7%; rating input score 97
  • Fundraising efficiency: $669.63 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 26.8%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 15.7% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 15.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 23.3% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 96.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $93K · 13 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: Whistleblower policy not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.