WESTMORELAND CLEANWAYS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

MICHAEL SKAPURA

Phone

7248794020

Tax Period

2024-10-01 to 2025-09-30

WESTMORELAND CLEANWAYS, founded in 2005, is a small nonprofit in the Environment sector that reported $759K in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum. Expenses of $685K left a modest 10% surplus.

Mission

THE ORGANIZATIONS MISSION IS TO PROTECT, RESTORE, AND MAINTAIN THE ENVIRONMENTAL QUALITIES OF WESTMORELAND COUNTY FOR THE BENEFIT OF ALL WHO LIVE, WORK,

Program Service Accomplishments

Program 1

Expenses: $65,171 Revenue: $0

TO PROMOTE PROGRAMS FOR ROADWAY CLEANUPS, TRAINING, AND SUPPORT OF VOLUNTEERS

Program 2

Expenses: $327,373 Revenue: $161,249

TO PROVIDE RECYCLING PROGRAMS FOR THE DISPOSAL OF TIRES, TOXIC WASTE, CHRISTMAS TREES, AND OTHER WASTE MATERIALS

Program 3

Expenses: $70,916 Revenue: $0

TO PROVIDE INFORMATIONAL AND EDUCATIONAL PROGRAMS TO THE PUBLIC THROUGH WORKSHOPS AND VARIOUS PUBLICATIONAL MATERIALS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $561,964

Program Service Revenue $161,249

Investment Income $13,935

Other Revenue $22,278

TOTAL REVENUE $759,426

Expense Breakdown

Grants Paid $0

Salaries & Benefits $285,552

Fundraising Expenses $0

Program Expenses $634,050

Other Expenses $399,283

TOTAL EXPENSES $684,835

Year-over-Year Comparison

	2024	2023	Change
Revenue	$759,426	$558,212	+0.4%
Expenses	$684,835	$625,299	+0.1%
Net Income	$74,591	$-67,087	-2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

200

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$82,057

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SERDAR BANKACI	PRESIDENT	2.00	Officer Director	$0	$0	$0
MICHAEL POREMBKA	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
WILLIAM J MCCABE	SECRETARY	2.00	Officer Director	$0	$0	$0
BARBARA MCMILLEN	TREASURER	2.00	Officer Director	$0	$0	$0
CURT FONTAINE	DIRECTOR	1.00	Director	$0	$0	$0
FRED GOODMAN	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER SEAMAN	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL QUATRINI	DIRECTOR	1.00	Director	$0	$0	$0
JOHN BACHA	DIRECTOR	1.00	Director	$0	$0	$0
MATT PELLIS	DIRECTOR	1.00	Director	$0	$0	$0
RENEE ROSIER	DIRECTOR	1.00	Director	$0	$0	$0
MIKE SKAPURA	EXECUTIVE DIRECTOR	40.00	Director	$79,667	$2,390	$82,057

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$759,426	$684,835	$1,319,147	$74,591
2024	$558,212	$625,299	$1,208,133	$-67,087
2023	$623,203	$580,794	$1,301,637	$42,409
2022	$642,079	$477,307	$1,158,783	$164,772
2021	$539,357	$440,397	$1,001,787	$98,960
2020	$445,365	$328,454	$599,287	$116,911
2019	$398,552	$349,669	$449,557	$48,883
2018	$325,451	$339,758	$401,051	$-14,307