Allied Trades Assistance Program

Nonprofit profile at a glance

EIN
232591093
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Philadelphia, PA, USA
Phone
2156778820
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boards of Trade

Official website

Reported finances

Revenue
$1,363,489
Expenses
$1,350,608
Assets
$2,229,976
Liabilities
$1,057,118

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • RYAN BOYER (PRESIDENT)
  • KEN SERVISS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEN SERVISS (EXECUTIVE DIRECTOR): $236,724 total reported compensation
  • MARIANNE WOLFE (MANAGED CARE SUPERVISOR): $121,647 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the allied trades assistance program (atap) is to provide a referral service for members, retirees and their dependents of the building trades unions in the philadelphia area for mental health, drug and alcohol treatment.

Operating model

Revenue model
Earned-program. 95% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 66
  • Accountability: 79
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 63
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 26.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -6.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 66.2% of spending went to programs
  • Governance: 21 of 21 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $894K in reported program spending
  • Leadership: top reported pay $237K · 29 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.