Pennsylvania State Coroners Association
Nonprofit profile at a glance
- EIN
- 251294995
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Mechanicsburg, PA, USA
- Phone
- 7177666418
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $340,235
- Expenses
- $195,340
- Assets
- $362,370
- Liabilities
- $2,260
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- TIM WARCO (PRESIDENT)
Highest reported compensation
- MANDY L TINKEY (EXECUTIVE DI): $18,132 total reported compensation
- TIMOTHY URICH (SOLICITOR): $8,000 total reported compensation
- CHARLES E HALL (SEC/TREASURE): $6,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Annual meeting and seminar training for coroners, law enforcement officials and district attorneys. Meetings with elected officials and legislators at the capitol to encourage support for coroner legislation, dues to Pennsylvania state association of elected county officials.
What it reported doing in 2024
Annual meeting and seminar training for coroners, law enforcement officials and district attorneys. Meetings with elected officials and legislators at the capital to encourage support for coroner legislation, dues to Pennsylvania state association of elected county officials.
Operating model
- Revenue model
- Earned-program. 77% of the money available for current operations came from fees and other program 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
MIXED - 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: 0
- Transparency & Controls: 81
- Accountability: 63
- Sustainability: 67
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 9th 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: 1 of 8 controls in place; rating input score 12
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 42.6%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 1.86; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 17.3%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: -2.9% per year; rating input score 0; 21st percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: -0% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 53 of 14 board members independent · 1 of 8 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $18K · 6 people listed
- Consistency: 10 of 12 current checks pass · 2 findings to review
- Schedules: 2 filed schedules
- Filing history: 7 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 22/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.