Westinghouse Arts Academy Charter School

Nonprofit profile at a glance

EIN
814548663
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Wilmerding, PA, USA
Phone
4126461718
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,937,861
Expenses
$5,910,291
Assets
$2,360,777
Liabilities
$2,108,374

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

Leadership & pay

11 people listed

Executive titles in this filing

  • WILLIAM PRICENER (PRESIDENT/TREASURER)

Highest reported compensation

  • KELLY LOMBARD (PRINCIPAL): $140,407 total reported compensation

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

Overview

Mission

Westinghouse arts academy is dedicated to providing a comrehensive arts program for high school students to further develop their artistic skills and acheive higher academic goals through the arts.

What it reported doing in 2024

Westinghouse arts academy charter school (westinghouse) provides high school level (grades 9 - 12) students with an arts-focused education. Westinghouse provides a comprehensive arts program for high school students to further develop their artistic skills and achieve their academic goals throught the arts. In addition to problem solving and autonomous thinking skills, westinghouse aims to encourage the importance of individuality, excellence, and self-responsibility. Westinghouse had 271 full time students enrolled during the fiscal year.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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 - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39%; rating input score 39
  • Program expense ratio: 39.2%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.89; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 16% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 39% of revenue deployed · 39.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $140K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $120K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 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.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.