Pennsylvania State Association of Township Commissioners

Nonprofit profile at a glance

EIN
251856455
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Harrisburg, PA, USA
Phone
7172369469
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Reported finances

Revenue
$384,303
Expenses
$295,381
Assets
$1,169,377
Liabilities
$177,377

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

Leadership & pay

18 people listed

Highest reported compensation

  • JOHN JABLOWSKI JR (PRES. 10/23-): $3,000 total reported compensation
  • JENNIFER CARRON (SEC/TREAS TH): $1,800 total reported compensation

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

Overview

Mission

Advancement of the interests of first class townships and other similar municipalities by facilitating discussion of issues pertaining to duties of governing bodies and for developing methods of administering township operations and to improve the effectiveness of commissioners and to promote professional administration in communities by providing appropriate technical assistance and training.

What it reported doing in 2024

Conducts meetings and conferences to provide education and training on the latest issues affecting townships, their managers, employees and constituents.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program 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: 55
  • Transparency & Controls: 90
  • Accountability: 73
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 78.1%; rating input score 78
  • 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: 88.9%; rating input score 89; 24th 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: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 3.96; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 78.1% of spending went to programs
  • Governance: 16 of 18 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $231K in reported program spending
  • Leadership: top reported pay $3K · 18 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.