Associated Pennsylvania Constructor

Nonprofit profile at a glance

EIN
230370330
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Harrisburg, PA, USA
Phone
7172382513
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,502,196
Expenses
$3,183,761
Assets
$3,105,842
Liabilities
$536,982

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

Leadership & pay

73 people listed

Executive titles in this filing

  • MARK A GENTILE (PRESIDENT)

Highest reported compensation

  • ROBERT LATHAM (EXECUTIVE VI): $317,318 total reported compensation
  • JASON WAGNER (DIR. POLICY/): $212,436 total reported compensation
  • JOE MULVIHILL (DIR. INFO TE): $157,537 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 advocate adequate funding for Pennsylvania's transportation needs, foster a positive partnership between governmental agencies and officials and apc members based on trust and integrity, and promote quality in the design and construction of transportation systems.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 71
  • Accountability: 94
  • Sustainability: 40
  • 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; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 98.7%; rating input score 99; 27th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 29.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.7% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 74 of 75 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $317K · 73 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.