West Penn Energy Fund

Nonprofit profile at a glance

EIN
251862884
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Greensburg, PA, USA
Phone
7248303604
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Economic Development

Official website

Reported finances

Revenue
$1,323,391
Expenses
$2,104,742
Assets
$36,019,464
Liabilities
$1,477,715

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

Leadership & pay

10 people listed

Highest reported compensation

  • JAMES SMITH (ADMINISTRATIVE STAFF): $214,805 total reported compensation
  • GEORGE APP (ADMINISTRATIVE STAFF): $96,759 total reported compensation
  • JOEL MORRISON (FUND ADMINISTRATOR): $86,950 total reported compensation

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

Overview

Mission

Invests in the deployment of sustainable energy technologies that benefit west penn power ratepayers in Pennsylvania specifically focused on sustainable and clean energy technologies, energy efficiency and conservation technologies and faciliting economic development, betterment and public education related to sustainable energy deployment in the wpp service region.

What it reported doing in 2025

Facilitating economic development, environmental betterment, and public education as they relate to sustainable energy deployment in the WPP service region.

Operating model

Revenue model
Investment-supported. 69% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 70% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 69
  • Accountability: 84
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 99; 53rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -59%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 17.11; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 65.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $215K · 10 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $270K reported
  • Consistency: 32 of 34 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 19 filed money-flow records
  • Related organizations: 19 filed related-organization links
  • 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: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.