Pennsylvania Association of Intermediate Units
Nonprofit profile at a glance
- EIN
- 208344361
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Enola, PA, USA
- Phone
- 7177328464
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $1,453,179
- Expenses
- $1,540,654
- Assets
- $1,211,959
- Liabilities
- $76,175
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- DR ANDRIA SAIA (PRESIDENT)
- DR GREG KOONS (PRESIDENT-EL)
Highest reported compensation
- DR JOHN J GEORGE (PAST EXEC. D): $162,877 total reported compensation
- DR MARK K LEIDY (EXECUTIVE DI): $101,985 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Advocate for equitable delivery of high-quality service to the schools and districts of the state. Create opportunities for partnerships, statewide marketing and entrepreneurism. Create an equity of opportunity among the members. Advocate for strong individual intermediate units at the same time we develop a strong network statewide. Leverage and focus the resources of the individual intermediate units for the benefit of the entire network. Enhance the reputation and increase the influence of the state network of intermediate units. Operate from a common philosophy and apply the set of paiu guiding principles - especially about how the intermediate units can operate effectively in a market environment. Provide technical assistance and support to member intermediate units. Interpret public policy and issues. Influence public policy development and implementation. Represent the membership to other organizations. Keep the members informed of emerging trends and issues.
What it reported doing in 2024
To promote educational and operational collaboration across ius' boundaries in order to provide equitable high quality services to students, schools and communities throughout Pennsylvania.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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: 85
- Transparency & Controls: 74
- Accountability: 90
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98%; rating input score 98
- Program expense ratio: 92.4%; rating input score 92
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -6%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 25.2% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 23.3% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 17% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 98% of revenue deployed · 92.4% of spending went to programs
- Governance: 30 of 30 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $163K · 32 people listed · 2 of 6 pay-setting controls reported
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- 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: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 22/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 19/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.