Civic Intelligence

Pennsylvania One Call System Inc

EIN 25-1358395 • 501(c)6 • West Mifflin, PA

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Profile

Pennsylvania one call system, inc. Is organized and operates pursuant to the provisions of 73 p.s. Sec. 176 et. Seq., which delineates our structure, obligations, and certain other annual reporting requirements to the auditor general of pennsylvania and the pa general assembly.

925 Irwin Run RoadWest Mifflin, PA 15122

www.paonecall.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.14x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.10x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Net Margin

45th percentile

2.7%

Higher net margin than 45% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$433,742

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)6 • $10M-$25M nonprofits • Source year 2022

Asset Growth

24th percentile

-0.8%

Faster asset growth than 24% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$12,073,272

Down $377,582 (-3.0%) from 2023

Liabilities

Down

$1,683,837

Down $818,893 (-33%) from 2023

Net Assets

Up

$10,389,435

Up $441,311 (+4.4%) from 2023

Operations
Liabilities / Revenue18th percentileNet Margin45th percentile

Revenue

Up

$16,255,673

Up $1,430,222 (+9.6%) from 2023

Expenses

Up

$15,821,194

Up $745,618 (+4.9%) from 2023

Net Income

Up

$434,479

Up $684,604 (+274%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$15M$10M$5.0M$0Assets 2010: $7,496,246Liabilities 2010: $1,315,217Net Assets 2010: $6,181,0292010Assets 2011: $7,488,753Liabilities 2011: $1,193,194Net Assets 2011: $6,295,5592011Assets 2012: $7,945,817Liabilities 2012: $1,295,946Net Assets 2012: $6,649,8712012Assets 2013: $8,119,509Liabilities 2013: $1,396,070Net Assets 2013: $6,723,4392013Assets 2014: $8,499,931Liabilities 2014: $1,230,220Net Assets 2014: $7,269,7112014Assets 2015: $9,640,139Liabilities 2015: $1,319,763Net Assets 2015: $8,320,3762015Assets 2016: $9,515,188Liabilities 2016: $1,505,840Net Assets 2016: $8,009,3482016Assets 2017: $10,428,139Liabilities 2017: $1,534,208Net Assets 2017: $8,893,9312017Assets 2018: $11,146,168Liabilities 2018: $1,825,720Net Assets 2018: $9,320,4482018Assets 2019: $11,143,851Liabilities 2019: $1,080,626Net Assets 2019: $10,063,2252019Assets 2020: $11,130,236Liabilities 2020: $1,523,717Net Assets 2020: $9,606,5192020Assets 2021: $14,095,792Liabilities 2021: $2,355,603Net Assets 2021: $11,740,1892021Assets 2022: $12,258,962Liabilities 2022: $2,248,190Net Assets 2022: $10,010,7722022Assets 2023: $12,450,854Liabilities 2023: $2,502,730Net Assets 2023: $9,948,1242023Assets 2024: $12,073,272Liabilities 2024: $1,683,837Net Assets 2024: $10,389,4352024

Highlighted filing

2024

Assets$12,073,272
Liabilities$1,683,837
Net Assets$10,389,435
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,317,3202010Expenses 2011: $9,173,4282011Expenses 2012: $9,728,7942012Revenue 2013: $9,963,897Expenses 2013: $10,089,872Net Income 2013: -$125,9752013Revenue 2014: $11,074,854Expenses 2014: $10,538,987Net Income 2014: $535,8672014Revenue 2015: $12,208,023Expenses 2015: $10,937,495Net Income 2015: $1,270,5282015Revenue 2016: $11,394,110Expenses 2016: $11,774,154Net Income 2016: -$380,0442016Revenue 2017: $12,493,824Expenses 2017: $11,808,948Net Income 2017: $684,8762017Revenue 2018: $14,198,931Expenses 2018: $13,419,329Net Income 2018: $779,6022018Revenue 2019: $13,923,624Expenses 2019: $13,532,253Net Income 2019: $391,3712019Revenue 2020: $13,254,636Expenses 2020: $13,873,856Net Income 2020: -$619,2202020Revenue 2021: $16,050,813Expenses 2021: $13,979,780Net Income 2021: $2,071,0332021Revenue 2022: $12,961,531Expenses 2022: $14,690,971Net Income 2022: -$1,729,4402022Revenue 2023: $14,825,451Expenses 2023: $15,075,576Net Income 2023: -$250,1252023Revenue 2024: $16,255,673Expenses 2024: $15,821,194Net Income 2024: $434,4792024

Highlighted filing

2024

Revenue$16,255,673
Expenses$15,821,194
Net Income$434,479
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,073,272
Liabilities
$1,683,837
Net assets
$10,389,435
Revenue
$16,255,673
Expenses
$15,821,194
Net income
$434,479
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.1$1.68$10.4$16.3$15.8$0.43
2023Detailed filing. Detailed filing data is available for this year.$12.5$2.50$9.95$14.8$15.1$0.25
2022Detailed filing. Detailed filing data is available for this year.$12.3$2.25$10.0$13.0$14.7$1.73
2021Detailed filing. Detailed filing data is available for this year.$14.1$2.36$11.7$16.1$14.0$2.07
2020Detailed filing. Detailed filing data is available for this year.$11.1$1.52$9.61$13.3$13.9$0.62
2019Detailed filing. Detailed filing data is available for this year.$11.1$1.08$10.1$13.9$13.5$0.39
2018Detailed filing. Detailed filing data is available for this year.$11.1$1.83$9.32$14.2$13.4$0.78
2017Detailed filing. Detailed filing data is available for this year.$10.4$1.53$8.89$12.5$11.8$0.68
2016Detailed filing. Detailed filing data is available for this year.$9.52$1.51$8.01$11.4$11.8$0.38
2015Detailed filing. Detailed filing data is available for this year.$9.64$1.32$8.32$12.2$10.9$1.27
2014Detailed filing. Detailed filing data is available for this year.$8.50$1.23$7.27$11.1$10.5$0.54
2013Detailed filing. Detailed filing data is available for this year.$8.12$1.40$6.72$9.96$10.1$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.95$1.30$6.65$9.73
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.49$1.19$6.30$9.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.50$1.32$6.18$8.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$17,812,278
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,442,827$4,797,450▲ $354,623
Savings and Temporary Cash Investments$3,053,034$3,179,439▲ $126,405
Land, Buildings, and Equipment, Net$2,342,072$1,867,090▼ $474,982
Accounts Receivable$1,760,909$1,146,256▼ $614,653
Prepaid Expenses and Deferred Charges$681,346$884,391▲ $203,045
Cash and Non-Interest-Bearing Accounts$550$550→ $0
Total Assets$12,450,854$12,073,272▼ $377,582
Other Assets Total$170,116$198,096▲ $27,980
Liabilities
Accounts Payable and Accrued Expenses$1,996,619$1,141,857▼ $854,762
Deferred Revenue$335,995$343,884▲ $7,889
Other Liabilities$170,116$198,096▲ $27,980
Total Liabilities$2,502,730$1,683,837▼ $818,893
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,948,124$10,389,435▲ $441,311
Total Net Assets Fund Balance$9,948,124$10,389,435▲ $441,311
Total Liabilities and Net Assets / Fund Balance$12,450,854$12,073,272▼ $377,582

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,098,748$6,709,188$7,807,936
Buildings$743,512$2,615,300$3,358,812
Land$24,830-$24,830
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William KigerPresident & CEOFT$358,807$172,997$531,804
Ellen KigerVice President & COOFT$291,041$52,171$343,212
Sherry HarimDirector - Mbr Svcs & AcctgFT$198,139$53,866$252,005
Jonathan DemossDirector of TechnoloFT$111,281$57,452$168,733
Kelly PearlMgr - Mbr Svcs & AcctgFT$121,044$33,855$154,899
Lynette LaumanSystems AdminFT$118,125$36,614$154,739

Board Members and Trustees

NameTitle
Joseph MurphyAsst Secretary, Past Chair
Kevin GermanChair
Gerald McinawChair, Vice Chair
Tom CerasoVice Chair, Secretary
Andis KalninsDirector
Armando FerriDirector
Brady KovalchukDirector
Brian EckroadeDirector
Chris ClancyDirector
Daniel WhetzelDirector
Dave HenningDirector
David BoltonDirector
Deanna DewittDirector
Debbie VergenesDirector
Doug MeshawDirector
Holly FishelDirector
Jacob SpechtDirector
James BaerDirector
James HagleDirector
Jerry WilsonDirector
Kenneth MontanariDirector
Luke ErnyDirector
Molly CarriereDirector
Patrick DunhamDirector
Philip BarkerDirector
Rich SandalaDirector
Rob BedicsDirector
Steven HooverDirector
Terri Cooper SmithDirector
Thomas KnightsDirector
Tom McmasterDirector
Tyler SteinDirector
Tyrone CokleyDirector
Zack ArmstrongDirector
James SantryDirector - Alt
Kristie KubovicDirector - Alt
Larry DittyDirector - Alt
Mark CallahanDirector - Alt
Matthew FrickDirector - Alt
Michael OnimusDirector - Alt
Samantha RiveraDirector - Alt
Charles BrazierDirector, Director - Alt
Christopher MoughanDirector, Director - Alt
Eric BeersDirector, Director - Alt
Richard HackneyDirector, Director - Alt
Ryan GeisingerDirector, Director - Alt
Ryan LumbatisAsst Treasurer
Doug HauptSecretary, Asst Secretary
Michael KyleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
William P Boswell LLCSoftware Development & Maintenance6590 INDIAN ACRES TRAIL, Tucker, GA 30084$167,585
-Legal Services405 HARE LANE, Sewickley, PA 15143$152,488
Revenue and Support

Revenue Composition

Contributions and Grants
$97,001
Program Service Revenue
$15,652,886
Investment Income
$505,786
Other Revenue
$0
Change in Net Assets
$434,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,235,649
Revenue Not Reported on Financial Statements
$20,024
Revenue Not Reported on Form 990
$15,321
Total Revenue per Audited Statements
$16,250,970
Total Revenue per Form 990
$16,255,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,130,201
Other Expenses$6,690,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$6,217,296
Information Technology---$1,183,898
Other Employee Benefits---$993,572
Pension Plan Contributions---$906,253
Depreciation Depletion---$898,370
Advertising---$870,955
Current Officers, Directors, Trustees, and Key Employees---$531,804
Payroll Taxes---$481,276
Office Expenses---$423,671
Travel---$351,428
Occupancy---$266,821
Conferences and Meetings---$264,616
Fees for Services Legal---$172,106
Insurance---$154,200
Fees for Services Accounting---$87,332
Fees for Services Lobbying---$69,227
Other Expenses---$45,349
Fees for Services Other---$29,095
All Other Expenses---$21,313
Fees for Service Investment Mgmnt Fees---$20,024
Total Functional Expenses$0$0$0$15,821,194

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,821,194
Total Expenses per Audited Statements$15,809,659
Expenses per Audited Statements$15,801,075
Expenses Not Reported on Financial Statements$20,119
Expenses Not Reported on Form 990$8,584
Other Expense Adjustments$95
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ellen M KigerFamily Member of the PresidentCompensation for ServicesNo$343,213
Kelly a PearlFamily Member of the PresidentCompensation for ServicesNo$154,900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$198,096
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership in the organization shall be open to all facility owners, as defined in act 287 of 1974, as amended (the act). A principal member shall be a facility owner (as defined in the act) other than a general member. A general member shall be any facility owner which is a political subdivision with a population less than two thousand or a municipal authority serving less than five thousand persons. General members shall not pay the municipal activity fee, but shall pay for requested additional services. An associate member shall be any excavator, excavator association, insurance company, or other entity other than a facility owner (as defined in the act) requesting membership. Associate members shall pay fees, but shall not be entitled to vote.”

Form 990, Part VI, Section A, Line 7A

“The board of directors shall constitute the governing body of pennsylvania one call system, inc. Members can submit candidates for election to the board. The directors shall be elected by the facility owner members by electronic ballot following the annual meeting. Each member of the board of directors shall be entitled to one vote on matters brought before the board.”

Form 990, Part VI, Section B, Line 11B

“Pennsylvania one call system, inc.'s (pocs) form 990 is prepared by an independent accounting firm. Before the form 990 is filed with the irs, a copy of the form 990 is provided to the members of the executive committee of the board of directors. The executive committee members, in conjunction with pocs' management staff, reviews and approves form 990 for filing. Members of pocs' board of directors, that are not members of the executive committee, receive a copy of form 990 after it has been filed. A copy of form 990 as filed is also available to the board of directors on a secured section of pocs' website.”

Form 990, Part VI, Section B, Line 12C

“The board ethics and conflicts policy is included in the board members corporate manual. The corporate manual is published to a secure section ofthe pocs website and is available to the board of directors.”

Form 990, Part VI, Section B, Line 15A

“Pennsylvania one call system, inc.'s executive committee of the board of directors annually reviews and recommends a salary and benefit policy for the president/ceo. Additionally, pennsylvania onecall system, inc. Hires an outside consultant at least every three years to review the compensation of the organization's staff. The findings of this review are reported to the board of directors via the compensation & benefits committee.”

Form 990, Part VI, Section C, Line 19

“Pennsylvania one call system, inc.'s bylaws are available on the organization's website. Pennsylvania one call system, inc.'s year-end operational report is also available on the organization's website. The year-end operational report includes the audited financial statements of pennsylvania one call system, inc.”

Filing and Contact Details

Filer

Filer Name
Pennsylvania One Call System Inc
EIN
25-1358395
Phone
4124647114
Address
925 IRWIN RUN ROAD, WEST MIFFLIN, PA 15122

Signing Officer

Name
William G Kiger
Title
President & CEO
Phone
4124647114
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William G Kiger
Formed
1978
Legal Domicile
Pa
Voting Board Members
35
Independent Board Members
35
Employees
89
Volunteers
0

Preparer

Firm
Louis Plung & Company Llp
Address
20 STANWIX ST SUITE 901, PITTSBURGH, PA 15222
Preparer
Joseph C Zovko
Phone
4122818771
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

“Pennsylvania one call system, inc. Is organized and operates pursuant to the provisions of 73 p.s. Sec. 176 et. Seq., which delineates our structure, obligations, and certain other annual reporting requirements to the auditor general of pennsylvania and the pa general assembly.”

FORM 990, PART XI, LINE 9:

“BAD DEBT RECOVERED 95.”

Form 990, Part XII, Line 2C

“The organization's oversight process has not changed during the current year.”

Financial Statement Notes

PART X, LINE 2:

“Pocs is exempt from income tax under section 501 (c)(6) of the internal revenue code. However, income from certain activities not directly related to pocs's tax exempt purpose may be subject to taxation as unrelated business income. In addition, pocs has been classified as an organization that is not a private foundation under section 509(a)(2). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. Pocs has analyzed tax positions taken for filing with the internal revenue service. Pocs believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on pocs's financial condition, results of operations or cash flows. Accordingly, pocs has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024 and 2023. Pocs's policy is to classify any income tax related interest and penalties to interest expense and other expenses, respectively. Pocs is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Loss on sale of ppe 4,153. Loss on cip 4,431.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Loss on sale of ppe 4,153. Loss on cip 4,431.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“BAD DEBT RECOVERY 95.”

Raw XML AppendixShowing 400 of 835 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.

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