Pennsylvania Municipal League
Nonprofit profile at a glance
- EIN
- 236002596
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Harrisburg, PA, USA
- Phone
- 7172369469
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $4,447,504
- Expenses
- $4,450,500
- Assets
- $3,822,472
- Liabilities
- $623,231
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
38 people listed
Executive titles in this filing
- DOUG BAKER (PRESIDENT)
Highest reported compensation
- JOHN BRENNER (ED, SECY./TR): $204,998 total reported compensation
- AMY STURGES (DIR. LEGIS.): $161,519 total reported compensation
- ABE AMOROS (DIR OF OPERA): $141,096 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the Pennsylvania municipal league is to represent the interests of its membership and to serve local government by providing programs and cost-effective services and legislation, which strengthens the autonomy of Pennsylvania municipalities. This can be achieved by: representing the collective interests of the membership with the legislative, executive and judicial branches of the state and federal governments; acting as an agent for enhancing cooperation and communication among municipalities in the commonwealth; to investigate, study, discuss and recommend improvements in the provision of services by municipal governments and to provide a means whereby officials may exchange ideas and experience and obtain expert advice; fostering improved municipal government in Pennsylvania by providing appropriate technical assistance and research services; maximizing cost savings through the collective utilization of group services and "pooled" insurance programs; providing trainin
What it reported doing in 2024
The association administers a workers' compensation insurance trust, liability insurance trust and an unemployment compensation trust that allows municipalities to purchase insurance and unemployment coverage in a pooled environment.
Operating model
- Revenue model
- Other-operating. 93% 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 44
- Transparency & Controls: 72
- Accountability: 77
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 49.2%; rating input score 49
- Program expense ratio: 49.2%; rating input score 49
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: No; rating input score 0
Accountability
- Independent voting board: 97.1%; rating input score 97; 26th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: -0.1%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.86; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 16.8%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 0.3% per year; rating input score 100; 15th percentile among comparable filings
- Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: 5.7% per year; rating input score 100; 38th percentile among comparable filings
Details
- Where the money goes: 49.2% of revenue deployed · 49.2% of spending went to programs
- Governance: 33 of 34 board members independent · 4 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $205K · 38 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $115K reported
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay and related organizations
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 49/100.
- Moderate — Financial Efficiency: Program expense ratio scored 49/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 16/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.