Allentown Education Association
Nonprofit profile at a glance
- EIN
- 232344716
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Allentown, PA, USA
- Phone
- 6107989300
- Rating
- 34
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $267,594
- Expenses
- $201,006
- Assets
- $560,346
- Liabilities
- $112,952
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- LESLIE FRANKLIN (PRESIDENT)
Highest reported compensation
- LESLIE FRANKLIN (PRESIDENT): $117,974 total reported compensation
- JOE FIORITO (VICE-PRES): $1,695 total reported compensation
- JOHN POLASKI (TREASURER): $1,695 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Negotiation of teacher employment contracts and arbitration issues, leadership training workshops, participation in teacher conferences, teacher recognition awards, publications, scholarships.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 0
- Transparency & Controls: 90
- Accountability: 5
- Sustainability: 59
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 24.9%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 2.79; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.2; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 62.5%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -3.3% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 14 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $118K · 8 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 7 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.