The Westmoreland Club Charitable Foundation

Nonprofit profile at a glance

EIN
473233704
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Wilkesbarre, PA, USA
Phone
5708226141
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Independent Foundations

Reported finances

Revenue
$120,728
Expenses
$23,497
Assets
$519,811
Liabilities
$7,135

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

Leadership & pay

6 people listed

Executive titles in this filing

  • HAROLD E FLACK II (PRESIDENT)

People named in this filing

  • PETER BUTERA (DIRECTOR)
  • MARK SOBECK (DIRECTOR)
  • JOHN H WEINBERG (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist qualified charitable community organizations providing educational, health, and guidance assistance to children and youth; provide educational programs to educate the public on the history of the community through lectures and tours using the portraits of prominent community leaders on display at the club to foster public understanding of and appreciation for the rich heritage of the community; support historic preservation activities in the community including the maintenance of the exterior structure of the club; and assist charitable associations, corporations, and institutions engaged in any of the above purposes.

What it reported doing in 2024

Provide scholarship assistance to employees of the westmoreland club.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 45% for direct work, and 55% for grants.

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: 51
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32%; rating input score 32
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 80.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 22.12; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 32% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $23K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 32/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.