Phila Suburban Association of Plumbing

Nonprofit profile at a glance

EIN
273260135
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Aston, PA, USA
Phone
8002207422
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$178,274
Expenses
$128,937
Assets
$837,160
Liabilities
$524,177

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

Leadership & pay

15 people listed

Executive titles in this filing

  • MARK SCHULTZ (PRESIDENT)
  • MIKE MCGRAW (EXECUTIVE DIRECTOR)
  • BILL HAMILTON (IST VICE PRESIDENT)

Highest reported compensation

  • JOHN McCUEN (CHAIRMAN OF THE BOARD): $28,663 total reported compensation
  • BILL DONOVAN III (2ND VP): $22,495 total reported compensation
  • MIKE MCGRAW (EXECUTIVE DIRECTOR): $14,040 total reported compensation

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

Overview

Mission

Work force training to promote the heating and plumbing trades

What it reported doing in 2024

Promote the plumbing and heating trades. Testing revenue and support for school

Operating model

Revenue model
Other-operating. 73% 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

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 89.2%; rating input score 89
  • 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 27.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 6.49; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -18.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 89.2% of spending went to programs
  • Governance: 0 of 13 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $29K · 15 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 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 9/100.