Plumbing-heating-cooling Contractors Academy of San Diego

Nonprofit profile at a glance

EIN
463279805
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2012
Location
San Diego, CA, USA
Phone
8586933855
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational, Technical Schools

Official website

Reported finances

Revenue
$483,623
Expenses
$442,729
Assets
$809,121
Liabilities
$618,606

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Michael De Silva (EXECUTIVE Officer-President)
  • Brett Geyer (Executive Officer & Immediate Past President)
  • Taylor Bray (Executive Director)

Highest reported compensation

  • Taylor Bray (Executive Director): $35,831 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 Plumbing- Heating- Cooling Contractors Academy offers training programs for plumbers, providing training, including those at the apprentice and journeyman levels. The PHCC Academy is a technical school. Dedicated to the education and training of students seeking to obtain journey level certification and certification with the federal office of apprenticeship, department of labor, classes will beheld during the evening hours, allowing students to complete a full work day, gaining on the job experience and putting their training to practice. Hands on training and classroom theory will be under the supervision of our field experienced instructors, preparing and quipping graduates with immediately marketable job skills.

What it reported doing in 2024

Apprenticeship & technical training

Operating model

Revenue model
Earned-program. 92% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.7%; rating input score 67
  • Program expense ratio: 72.9%; rating input score 73
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.83; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.76; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 15.6% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 66.7% of revenue deployed · 72.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $36K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.