Westmoreland Casemanagement and Supports Inc

Nonprofit profile at a glance

EIN
251732657
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Greensburg, PA, USA
Phone
7248371808
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$18,134,415
Expenses
$18,251,122
Assets
$10,754,328
Liabilities
$1,950,377

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

Leadership & pay

15 people listed

Executive titles in this filing

  • LYNNETTE EMERICK (CHIEF EXECUTIVE OFFICER)
  • MARCO SYLVANIA (PRESIDENT)
  • SUSAN HOIS (VICE PRESIDENT)

Highest reported compensation

  • LYNNETTE EMERICK (CHIEF EXECUTIVE OFFICER): $221,281 total reported compensation
  • JAMES FEY (CHIEF FINANCIAL OFFICER): $171,303 total reported compensation
  • MAGDALENE HURST (CHIEF ADMINISTRATIVE OFFICER): $160,453 total reported compensation

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

Overview

Mission

Helping to integrate people with behavioral health or intellectual disabilities into the community by providing appropriate services needed to live a functional and fulfilling life.

What it reported doing in 2024

Locating, coordinating and monitoring behavioral health, intellectual disability, and early intervention programs in central westmoreland county, serving at least 6,000 children, adolescents, and adults of all ages.

Operating model

Revenue model
Earned-program. 72% 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

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 88.6%; rating input score 89
  • Fundraising efficiency: $101.27 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 68; 68th percentile among comparable filings

Growth

  • Program expense growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 88.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $16.2M in reported program spending
  • Leadership: top reported pay $221K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.