Civic Intelligence

Western Pennsylvania Chapter of the Appraisal Institute

EIN 25-1299023 • 501(c)6 • Chicago, IL

Profile

To empower valuation professionals through community credentialing education body of knowledge and ethical standards.

200 W Madison St Ste 2000Chicago, IL 60606-3515

www.pghai.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.36x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.17x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

83rd percentile

22%

Higher net margin than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

93rd percentile

57%

Faster asset growth than 93% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

29th percentile

-13%

Faster revenue growth than 29% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$28,473

Up $9,587 (+51%) from 2023

Liabilities

Down

$10,314

Down $3,858 (-27%) from 2023

Net Assets

Up

$18,159

Up $13,445 (+285%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin83rd percentile

Revenue

Down

$61,137

Down $17,502 (-22%) from 2023

Expenses

Down

$47,692

Down $25,318 (-35%) from 2023

Net Income

Up

$13,445

Up $7,816 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50KAssets 2014: $102,881Net Assets 2014: $102,8812014Assets 2015: $86,439Net Assets 2015: $86,4392015Assets 2016: $66,247Net Assets 2016: $66,2472016Assets 2017: $74,842Net Assets 2017: $74,8422017Assets 2018: $74,561Liabilities 2018: $7,251Net Assets 2018: $67,3102018Assets 2021: $31,532Liabilities 2021: $14,289Net Assets 2021: $17,2432021Assets 2022: $11,522Liabilities 2022: $12,437Net Assets 2022: -$9152022Assets 2023: $18,886Liabilities 2023: $14,172Net Assets 2023: $4,7142023Assets 2024: $28,473Liabilities 2024: $10,314Net Assets 2024: $18,1592024

Highlighted filing

2024

Assets$28,473
Liabilities$10,314
Net Assets$18,159
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2014: $190,947Expenses 2014: $174,107Net Income 2014: $16,8402014Revenue 2015: $168,404Expenses 2015: $184,846Net Income 2015: -$16,4422015Revenue 2016: $108,801Expenses 2016: $128,993Net Income 2016: -$20,1922016Revenue 2017: $125,621Expenses 2017: $117,026Net Income 2017: $8,5952017Revenue 2018: $93,849Expenses 2018: $101,381Net Income 2018: -$7,5322018Revenue 2021: $82,888Expenses 2021: $95,489Net Income 2021: -$12,6012021Revenue 2022: $81,140Expenses 2022: $99,298Net Income 2022: -$18,1582022Revenue 2023: $78,639Expenses 2023: $73,010Net Income 2023: $5,6292023Revenue 2024: $61,137Expenses 2024: $47,692Net Income 2024: $13,4452024

Highlighted filing

2024

Revenue$61,137
Expenses$47,692
Net Income$13,445
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,473
Liabilities
$10,314
Net assets
$18,159
Revenue
$61,137
Expenses
$47,692
Net income
$13,445
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.18$0.61$0.48$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.14$0.05$0.79$0.73$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.01$0.81$0.99$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.14$0.17$0.83$0.95$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.07$0.67$0.94$1.01$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.75$1.26$1.17$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.66$1.09$1.29$0.20
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.86$1.68$1.85$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.03$1.03$1.91$1.74$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$61,137
Mission and Program Overview

Mission

Promote ethical standards & provide high level of education

To empower valuation professionals through community credentialing education body of knowledge and ethical standards.

Program Services

DescriptionGrantsExpenses
Education - The Appraisal Institute provides a curriculum of courses and seminars for residential and commercial real estate appraisal.$0$0
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele L Allerton MAIPresidentPT$0--
Ryan F Whitney MAI1st Vice President-$0--
Mark Smeltzer Jr MAI SRA AI-GR2nd Vice President-$0--
Bo Fox SRASecretarytreasurer-$0--
Brian P Kelly MAI SRADirector-$0--
Sergio S LoPresti MAIDirector-$0--
Richard D Jones MAIDirector-$0--
Barry A Baer SRADirector-$0--
Douglas A Herold MAIDirector-$0--
Joseph A Barack MAIDirector-$0--
Political and Lobbying Activity
In-house lobbying only
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Section 527 Activity Spending$0
Total Exempt Function Spending$0
Filing and Contact Details

Filer

Filer Name
Western Pennsylvania Chapter of the Appraisal Institute
EIN
25-1299023
Address
200 W MADISON ST STE 2000, CHICAGO, IL 60606-3515

Signing Officer

Name
Elizabeth Kramer
Title
Controller
Phone
3123354143
Signed
2025-11-17
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Office Expenses, $1353| Information Tech, $36| Travel, $3052| Conferences Meetings, $9332| Insurance, $47| Administrative Fees, $2212| Education Expense, $14960|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Accounts Receivable, $4272, $7658|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Deferred Revenue, $14172, $10314|”

Raw XML Appendix174 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHICAGO
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michele L Allerton MAI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ryan F Whitney MAI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mark Smeltzer Jr MAI SRA AI-GR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Bo Fox SRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Brian P Kelly MAI SRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Sergio S LoPresti MAI
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Douglas A Herold MAI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Joseph A Barack MAI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11st Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22nd Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SecretaryTreasurer
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04272
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07658
IRS990EZ/OtherExpensesTotalAmt030992
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IRS990EZ/TotalRevenueAmt061137
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IRS990EZ/TypeOfOrganizationAssocInd0X
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IRS990ScheduleC/TotalExemptFunctionExpendAmt00
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IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Office Expenses, $1353| Information Tech, $36| Travel, $3052| Conferences Meetings, $9332| Insurance, $47| Administrative Fees, $2212| Education Expense, $14960|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Explanation:, BOYAmount:, EOYAmount:| Accounts Receivable, $4272, $7658|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| Deferred Revenue, $14172, $10314|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Elizabeth Kramer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Controller
ReturnHeader/BusinessOfficerGrp/PhoneNum03123354143
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN PENNSYLVANIA CHAPTER OF THE APPRAISAL INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0251299023
ReturnHeader/Filer/ForeignPhoneNum03123354100
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ReturnHeader/Filer/USAddress/CityNm0CHICAGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0606063515
ReturnHeader/ReturnTs02025-11-16T20:27:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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