Assessors' Association of Pennsylvania

Nonprofit profile at a glance

EIN
236462841
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Harrisburg, PA, USA
Phone
7175261010
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$529,749
Expenses
$405,076
Assets
$695,877
Liabilities
$9,121

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

Leadership & pay

9 people listed

Executive titles in this filing

  • RITA YANNAYON (PRESIDENT)
  • SARAH JORDAN (PRESIDENT EL)

People named in this filing

  • RITA YANNAYON (PRESIDENT)
  • SARAH JORDAN (PRESIDENT EL)
  • MICHELLE MACK (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To improve assessment practices in the commonwealth of Pennsylvania, to provide for the collection, distribution, and exchange of information relating to the field of assessment among members, to improve public relations, to inform members of legislation intended to improve assessment functions, to cooperate with other interested agencies in the promotion of the objectives of this association, and in every proper way to encourage a fair and just distribution of the tax burden.

What it reported doing in 2024

Assessors' association of Pennsylvania's(aap)main focus is to provide continuing education to our members and also non-members. We hold continuing professional education classes at least twice each year. Each set of classes is four weeks of education to prepare our students to take the state cpe exam to become certified property evaluators. Aap provides class transcripts for our students before they take the exam. We also offer periodic test prep classes to prepare students to take the test after they have taken the initial four weeks of education.

Operating model

Revenue model
Earned-program. 92% 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. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.5%; rating input score 55
  • Program expense ratio: 77.7%; rating input score 78
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: 23.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.72; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 54.5% of revenue deployed · 77.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $315K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.