Pennsylvania Association of Plumbing Heating Cooling Contractors Inc

Nonprofit profile at a glance

EIN
230961084
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Aston, PA, USA
Phone
8002207422
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$373,859
Expenses
$304,068
Assets
$813,953
Liabilities
$157,862

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

Leadership & pay

1 person listed

Executive titles in this filing

  • MICHAEL MCGRAW (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL MCGRAW (EXECUTIVE DIRECTOR): $126,537 total reported compensation

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

Overview

Mission

Plumbers association

What it reported doing in 2024

Apprentice training

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating 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: 56
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.6%; rating input score 58
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.7%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.68; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 41.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 49% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 13.1% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 57.6% of revenue deployed · 70.8% of spending went to programs
  • Governance: 203 of 203 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $127K · 1 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.