Civic Intelligence

Pittsburgh Allegheny County Thermal Ltd

EIN 25-1414595 • 501(c)12 • Pittsburgh, PA

Profile

The production and distribution of steam heat to the organization's members.

120 Cecil WayPittsburgh, PA 15222

www.pacthermal.com

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.04x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-116%

Higher net margin than 2% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

1st percentile

-34%

Faster asset growth than 1% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

1st percentile

-72%

Faster revenue growth than 1% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Down

$1,754,115

Down $139,516 (-7.4%) from 2024

Liabilities

Down

$4,612

Down $8,443 (-65%) from 2024

Net Assets

Down

$1,749,503

Down $131,073 (-7.0%) from 2024

Revenue

Down

$112,785

Down $90,950 (-45%) from 2024

Expenses

Down

$243,858

Down $2,671,414 (-92%) from 2024

Net Income

Up

-$131,073

Up $2,580,464 (+95%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2017: $6,841,435Liabilities 2017: $1,678,755Net Assets 2017: $5,162,6802017Assets 2018: $8,145,949Liabilities 2018: $1,603,700Net Assets 2018: $6,542,2492018Assets 2019: $8,167,182Liabilities 2019: $1,110,160Net Assets 2019: $7,057,0222019Assets 2020: $8,289,172Liabilities 2020: $943,512Net Assets 2020: $7,345,6602020Assets 2021: $7,087,028Liabilities 2021: $586,613Net Assets 2021: $6,500,4152021Assets 2022: $6,178,022Liabilities 2022: $309,606Net Assets 2022: $5,868,4162022Assets 2023: $5,066,869Liabilities 2023: $474,756Net Assets 2023: $4,592,1132023Assets 2024: $1,893,631Liabilities 2024: $13,055Net Assets 2024: $1,880,5762024Assets 2025: $1,754,115Liabilities 2025: $4,612Net Assets 2025: $1,749,5032025

Highlighted filing

2025

Assets$1,754,115
Liabilities$4,612
Net Assets$1,749,503

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2017: $7,267,499Expenses 2017: $8,005,560Net Income 2017: -$738,0612017Revenue 2018: $7,794,763Expenses 2018: $6,415,194Net Income 2018: $1,379,5692018Revenue 2019: $8,057,134Expenses 2019: $7,542,361Net Income 2019: $514,7732019Revenue 2020: $7,599,613Expenses 2020: $7,310,975Net Income 2020: $288,6382020Revenue 2021: $5,445,341Expenses 2021: $6,290,586Net Income 2021: -$845,2452021Revenue 2022: $5,299,602Expenses 2022: $5,931,601Net Income 2022: -$631,9992022Revenue 2023: $4,766,422Expenses 2023: $6,042,725Net Income 2023: -$1,276,3032023Revenue 2024: $203,735Expenses 2024: $2,915,272Net Income 2024: -$2,711,5372024Revenue 2025: $112,785Expenses 2025: $243,858Net Income 2025: -$131,0732025

Highlighted filing

2025

Revenue$112,785
Expenses$243,858
Net Income-$131,073

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Aug 26, 2025
Return Version
2024v5.2
Gross Receipts
$112,785
Mission and Program Overview

Mission

The production and distribution of steam heat to the organization's members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$218,729$81,213▼ $137,516
Accounts Receivable$2,000--
Total Assets$1,893,631$1,754,115▼ $139,516
Other Assets Total$1,672,902$1,672,902→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,055$4,612▼ $8,443
Total Liabilities$13,055$4,612▼ $8,443
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,880,576$1,749,503▼ $131,073
Total Net Assets Fund Balance$1,880,576$1,749,503▼ $131,073
Total Liabilities and Net Assets / Fund Balance$1,893,631$1,754,115▼ $139,516

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,672,902--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRANCINE O'BRIENController (thru March 2024)PT$41,869$8,419$50,288

Board Members and Trustees

NameTitle
Douglas StraleyChairman
Michael BarnardVice Chairman
Christopher GelikDirector
Jake PawlakDirector
Gary DilmoreSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$785
Other Revenue
$112,000
Change in Net Assets
$-131,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,858
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$31,378-$31,378
Other Expenses-$27,683-$27,683
All Other Expenses-$17,179-$17,179
Information Technology-$7,345-$7,345
Fees for Services Legal-$5,924-$5,924
Fees for Services Accounting-$3,500-$3,500
Fees for Services Other-$75-$75
Office Expenses-$72-$72
Total Functional Expenses$0$243,858$0$243,858
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a cooperative which produces and sells steam heat to its members. Accordingly, the cooperative is composed of members/users.

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

The organization is a cooperative which produces and sells steam heat to its members. The members of the cooperative elect the board of directors which governs the organization.

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

The board of directors is comprised of the largest users/members of the organization. Under the bylaws of the organization, the board of directors maintains the authority to authorize most general business decisions for the organization. A significant decision, such as the purchase or sale of a major asset or the entire organization would require presentation to the general membership for approval.

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

Management of the organization reviews the form 990 prior to the filing. The preparer of the form 990 provides a preliminary/draft copy of the form 990 to management. After the review process, the preparer and management meet to discuss and evaluate any questions that have been raised during the review process. Adjustments, if any, are made to the form 990, and it is presented for final review, signature, and filing.

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

The organization through its board of directors and management, regularly monitors potential conflicts of interest. If a potential conflict of interest is discovered, appropriate action is taken to eliminate the conflict.

Form 990, Part VI, Section C, Line 19

The organization provides, upon request, copies of its various governing documents, policies, and financial statements to the respective party via mail or in person at the corporate offices.

Filing and Contact Details

Filer

Filer Name
Pittsburgh Allegheny County Thermal Ltd
EIN
25-1414595
Phone
4129777251
Address
120 CECIL WAY, PITTSBURGH, PA 15222

Signing Officer

Name
Doug Straley
Title
Chairman
Phone
4129777251
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Straley
Formed
1983
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
0

Preparer

Firm
MAHER DUESSEL CPA'S
Address
503 MARTINDALE STREET SUITE 600, PITTSBURGH, PA 15212
Preparer
David P Duessel
Phone
4124715500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization ceased operations on july 1, 2023. It is currently going through various stages of decommissioning, which are anticipated to be completed during the fiscal year ended may 31, 2026.

Raw XML Appendix315 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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IRS990/AllOtherExpensesGrp/TotalAmt017179
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5CONTROLLER (THRU MARCH 2024)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CEASED OPERATIONS ON JULY 1, 2023. IT IS CURRENTLY GOING THROUGH VARIOUS STAGES OF DECOMMISSIONING, WHICH ARE ANTICIPATED TO BE COMPLETED DURING THE FISCAL YEAR ENDED MAY 31, 2026.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A COOPERATIVE WHICH PRODUCES AND SELLS STEAM HEAT TO ITS MEMBERS. ACCORDINGLY, THE COOPERATIVE IS COMPOSED OF MEMBERS/USERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A COOPERATIVE WHICH PRODUCES AND SELLS STEAM HEAT TO ITS MEMBERS. THE MEMBERS OF THE COOPERATIVE ELECT THE BOARD OF DIRECTORS WHICH GOVERNS THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS COMPRISED OF THE LARGEST USERS/MEMBERS OF THE ORGANIZATION. UNDER THE BYLAWS OF THE ORGANIZATION, THE BOARD OF DIRECTORS MAINTAINS THE AUTHORITY TO AUTHORIZE MOST GENERAL BUSINESS DECISIONS FOR THE ORGANIZATION. A SIGNIFICANT DECISION, SUCH AS THE PURCHASE OR SALE OF A MAJOR ASSET OR THE ENTIRE ORGANIZATION WOULD REQUIRE PRESENTATION TO THE GENERAL MEMBERSHIP FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT OF THE ORGANIZATION REVIEWS THE FORM 990 PRIOR TO THE FILING. THE PREPARER OF THE FORM 990 PROVIDES A PRELIMINARY/DRAFT COPY OF THE FORM 990 TO MANAGEMENT. AFTER THE REVIEW PROCESS, THE PREPARER AND MANAGEMENT MEET TO DISCUSS AND EVALUATE ANY QUESTIONS THAT HAVE BEEN RAISED DURING THE REVIEW PROCESS. ADJUSTMENTS, IF ANY, ARE MADE TO THE FORM 990, AND IT IS PRESENTED FOR FINAL REVIEW, SIGNATURE, AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS AND MANAGEMENT, REGULARLY MONITORS POTENTIAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST IS DISCOVERED, APPROPRIATE ACTION IS TAKEN TO ELIMINATE THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION PROVIDES, UPON REQUEST, COPIES OF ITS VARIOUS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS TO THE RESPECTIVE PARTY VIA MAIL OR IN PERSON AT THE CORPORATE OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01880576
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01749503
IRS990/TotalOtherCompensationAmt08419
IRS990/TotalReportableCompFromOrgAmt041869
IRS990/TotalRevenueGrp/ExclusionAmt0112785
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112785
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01893631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01754115
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0120 CECIL WAY
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015222
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG STRALEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04129777251
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PITTSBURGH ALLEGHENY COUNTY THERMAL LTD
ReturnHeader/Filer/BusinessNameControlTxt0PITT
ReturnHeader/Filer/EIN0251414595
ReturnHeader/Filer/PhoneNum04129777251
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 CECIL WAY
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015222
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251622758
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAHER DUESSEL CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0503 MARTINDALE STREET SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015212
ReturnHeader/PreparerPersonGrp/PhoneNum04124715500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID P DUESSEL
ReturnHeader/ReturnTs02025-08-26T15:26:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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