Allegheny League of Municipalities

Nonprofit profile at a glance

EIN
251238488
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4122612521
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Government and Public Administration

Official website

Reported finances

Revenue
$854,577
Expenses
$813,151
Assets
$457,602
Liabilities
$500

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

Leadership & pay

21 people listed

Executive titles in this filing

  • JASON DAVIDEK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JASON DAVIDEK (EXECUTIVE DIRECTOR): $121,392 total reported compensation

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

Overview

Mission

The mission of the allegheny league of municipalities (alom) is to foster local government in allegheny county & southwestern Pennsylvania by educating elected officials, delivering essential resources and advocating for sound policy and legislation. Alom is helping public servants make their communities better.

What it reported doing in 2024

Alom acts as a conduit between the allegheny county association of township officials (acato), the allegheny county boroughs association (acba) and the allegheny county & western pa association of township commissioners (ac&wpatc). Additionally, alom is the plan sponsor of 401(a) and 457 deferred compensation programs that are available to government entities to offer their employees. In addition, access to newsletters and critical information on relevant benefits information is provided. Educational opportunities - alom offers educational opportunities throughout the year, including the spring educational conference as well as other free local educational workshops. Banner community program - alom members have access to apply to be recognized as a banner community. These communities exemplify good government and receive special recognition and additional benefits throughout the year. Special publications, resources and legislative advocacy - members receive free access to publications, special communications and representation on legislative matters in addition to accessing alom resources for questions, concerns and a voice within the hierarchy of local government.

Operating model

Revenue model
Earned-program. 94% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 93
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 80.1%; rating input score 80
  • 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: 96%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 80.1% of spending went to programs
  • Governance: 24 of 25 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $651K in reported program spending
  • Leadership: top reported pay $121K · 21 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.