The Common Wheel EIN 46-4763532

The Common Wheel

EIN  46-4763532 Public charity (501(c)(3)) Lancaster, PA
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Empowering communities and individuals through the transformative power of cycling.
Leadership
Mackenzie Hand · Executive · $70K
Money in and out
$619K revenue, $614K expenses
Bottom line
62% program efficiency

Empowering communities and individuals through the transformative power of cycling. For fiscal year 2024 it reported $619K in revenue, $614K in expenses, and $-2K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$619K
Pt VIII · Ln 12
Total expenses
$614K
Pt IX · Ln 25
Net assets
$-2K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $5K
Where spending went · Part IX cols B–D
Program services $0.62 Management & general $0.31 Fundraising $0.07
Program efficiency
62%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
0.8mo
months of highly liquid reserves at operating expense rate▼ -80% vs prior filing year
Surplus margin
+1%
revenue over expenses, this year▲ +109% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$619K
FY2024▲ +26%
Expenses
$614K
FY2024▲ +13%
Total assets
$250K
FY2024▼ -9%
Total liabilities
$251K
FY2024▼ -10%
Total revenue
$619K
Pt VIII · Ln 12
Total expenses
$614K
Pt IX · Ln 25
Net assets
$-2K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$5K
Total assetsPt X · Ln 16$250K
Program-expense ratioPt IX · col B62%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412
Mission & Programs · Part III

Where the work happens

1 program service account for $382K of program spending, described in the organization's own filed words · FY2024.
01

The organization provides educational classes, maintenance and trade in programs for individuals of the community to have access to bicycles. The organization also offers a full-service and repair community bike shop.

$382Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Common Wheel
EINHdr · item D46-4763532
Principal addressHdr · item CLancaster, PA
WebsiteHdr · item Jthecommonwheel.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N99)
Ruling yearIRS BMFAug 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$69,817Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Mackenzie Hand’s $70K as Executive is at the 78th percentile of top reported officer pay among 1018 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Adriana Atencio$74,404$63,260$52,500$32,386
Mackenzie Hand$69,817
Mikhail Zapata-Rotz$44,434

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$382K · 62%
Program service revenue$236K · 38%
Contributions & grants62%$382K
Program service revenue38%$236K
Investment income$687
Total revenueLn 12$619K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.62 Management & general $0.31 Fundraising $0.07
Program services62%$382K
Management & general31%$190K
Fundraising7%$42K
Total functional expensesLn 25$614K

Balance Sheet

Part X · end of year
CashLn 1$41K
Total assetsLn 16$250K
Total liabilitiesLn 26$251K
Total net assetsLn 32$-2K
Months of cash on handcomputed0.8

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $41K · Operating expenses/yr $614K
0.8 months
Where the money goes
Program services
Program services $382K · Total expenses $614K
62%
Management & General
Management & general $190K · Total expenses $614K
31%
Fundraising
Fundraising $42K · Total expenses $614K
7%
Cost to raise $1
Fundraising expense (3-yr avg) $17K · Solicited contributions (3-yr avg) $274K
$0.06 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $382K · Total revenue $619K
62%
Government reliance
Government grants — · Total revenue $619K
Earned-income share
Program service revenue $236K · Total revenue $619K
38%
Investment reliance
Investment income $687 · Total revenue $619K
0%
Program self-sufficiency
Program service revenue $236K · Total expenses $614K
39%
Growth & trend
Revenue growth (YoY)
This year $619K · Prior year $493K
+26%
Revenue CAGR
FY2020 $457K · FY2024 $619K
+8%
Net-asset trend (YoY)
End of year $-2K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $619K · Expenses $614K
+1%
Liabilities-to-Assets
Total liabilities — · Total assets $250K
Net-asset ratio
Net assets $-2K · Total assets $250K
-1%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $250K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Mackenzie Hand · Reported title EXECUTIVE · Highest reported compensation $70K · Total expenses $614K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $365K · Total expenses $614K
59%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 62%
Overhead ratio 31%
Fundraising cost ratio 11%
Revenue growth 26%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$79K
See all 3 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$619K revenue · viewing · ⤓ 990 PDF
FY2023$493K revenue · ⤓ 990 PDF
FY2022$487K revenue · ⤓ 990 PDF
FY2021$532K revenue · ⤓ 990 PDF
FY2020$457K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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