Central Susquehanna Region School Employees' Health & Welfare Trust

Nonprofit profile at a glance

EIN
232049829
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Milton, PA, USA
Phone
5705231155
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$67,795,211
Expenses
$65,631,504
Assets
$24,045,411
Liabilities
$8,613,940

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

Leadership & pay

52 people listed

People named in this filing

  • BRIAN MANNING (CHAIRPERSON)
  • MIKE SOKOLOSKI (VICE--CHAIRP)
  • BRIAN SNYDER (TRUST MNGR/T)

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

The central susquehanna region school employees' health & welfare trust was formed on august 31, 1977 by certain Pennsylvania public school employers for the purpose of facilitating provision and payment of health and welfare or other benefits to employees and/or their dependents and beneficiaries of the Pennsylvania public school employers. Membership in the trust is open to any school district or unit, established by the laws of the commonwealth of Pennsylvania in the administration of the school laws, which is an employer of persons to carry out free public education deemed appropriate for membership by the trustees of the trust.

What it reported doing in 2024

The trust administers 2 self-funded health plans. The ppo (preferred provider organization) plan has 18 participating employers and the geisinger health options plan has 15 participating employers. The trust also acts as a conduit for a life insurance plan. There are 16 employers who purchase life insurance. The trust provides dental and vision coverage to 17 school employers on an actual claims basis. There were approximately 2,709 total individuals, which include active, cobra & retirees, participating in the health, life insurance and dental and vision plans.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 99%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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; 77th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Pass

Sustainability

  • Operating margin: 3.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 98; 98th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 9th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 9th percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 99% of spending went to programs
  • Governance: 50 of 50 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $65M in reported program spending
  • Leadership: top reported pay $0 · 52 people listed
  • Highest-paid contractors: 3 contractors listed · $1.5M reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2009 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 — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.