Associated Master Plumbers of Allegh

Nonprofit profile at a glance

EIN
251397903
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Pittsburgh, PA, USA
Phone
4129231023
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$920,731
Expenses
$858,405
Assets
$2,640,881
Liabilities
$495,529

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Howard Stuber (Vice-President)
  • Robert Arlof (President)

Highest reported compensation

  • Howard Stuber (Vice-President): $36,917 total reported compensation
  • Robert Arlof (President): $27,417 total reported compensation
  • Curtis Baronio (TreasurerSecretary): $15,015 total reported compensation

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

Overview

Mission

To Educate apprentice plumbers and provide a forum for business affairs and new developments in the plumbing industry.

What it reported doing in 2025

Plumbers apprencticeship trade school educates numerous apprentice plumbers in a four year program designed to pass the allegheny county health department exam.

Operating model

Revenue model
Earned-program. 78% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: $63.2 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 87.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $753K in reported program spending
  • Leadership: top reported pay $37K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.