Pennsylvania Rural Electric Association

Nonprofit profile at a glance

EIN
236291530
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Harrisburg, PA, USA
Phone
7172335704
Rating confidence
Limited

Reported finances

Revenue
$5,819,952
Expenses
$5,419,108
Assets
$1,807,862
Liabilities
$841,811

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

Leadership & pay

14 people listed

Highest reported compensation

  • Leroy Walls (Chairman): $23,949 total reported compensation
  • Barbara Miller (Secretary): $21,223 total reported compensation
  • Ann B Henderson (Director): $21,223 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Prea provides legal services; federal/state legislative and regulatory representation; job training and safety education for member cooperatives; and communication services with members, employees and directors.

What it reported doing in 2025

Job training and safety - the job training & safety (jt&s) team provides compliance and safety education for its 14 member cooperatives. In 2025, it accomplished this through over 100 days of safety meetings conducted by jt&s staff throughout the year. The meetings included updated osha compliance training and required regulatory safety training. Safety meetings vary from 2 to 9 meetings per cooperative, depending on the size and requests from each cooperative. Jt&s also conducted 15 training schools that ranged from 3 days to 2 weeks in length. In addition, jt&s conducted several multi-day rural electric safety achievement program, (resap) evaluations.

Operating model

Revenue model
Other-operating. 100% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 91
  • Accountability: 95
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • 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: 6.9%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.8% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $24K · 14 people listed
  • Highest-paid contractors: 2 contractors listed · $3.9M reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 14 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.

  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.