Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
EIN 25-1414595 • 501(c)12 • Pittsburgh, PA
Profile
The production and distribution of steam heat to the organization's members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
9th percentile
Higher debt load relative to assets than 9% of similar nonprofits.
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
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
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The production and distribution of steam heat to the organization's members.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $1,672,902 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRANCINE O'BRIEN | Controller (thru March 2024) | PT | $41,869 | $8,419 | $50,288 |
| Name | Title |
|---|---|
| Douglas Straley | Chairman |
| Michael Barnard | Vice Chairman |
| Christopher Gelik | Director |
| Jake Pawlak | Director |
| Gary Dilmore | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $243,858 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization is a cooperative which produces and sells steam heat to its members. Accordingly, the cooperative is composed of members/users.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13055 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4612 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 2000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE PRODUCTION AND DISTRIBUTION OF STEAM HEAT TO THE ORGANIZATION'S MEMBERS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17179 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17179 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FRANCINE O'BRIEN CONSULTANT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4129777251 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 120 CECIL WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15222 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 785 |
| IRS990/CYOtherExpensesAmt | 0 | 243858 |
| IRS990/CYOtherRevenueAmt | 0 | 112000 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -131073 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 243858 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 112785 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PRODUCTION AND DISTRIBUTION OF STEAM HEAT |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5924 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5924 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 75 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 75 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 8419 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DOUGLAS STRALEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL BARNARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GARY DILMORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAKE PAWLAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTOPHER GELIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FRANCINE O'BRIEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 41869 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CONTROLLER (THRU MARCH 2024) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 112785 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 7345 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7345 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 31378 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 31378 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 785 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 785 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PRODUCTION AND DISTRIBUTION OF STEAM HEAT TO THE ORGANIZATION'S MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1880576 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1749503 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1880576 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1749503 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 72 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 72 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1672902 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1672902 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OUTSIDE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | REAL ESTATE TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | ELECTRIC |
| IRS990/OtherExpensesGrp/Desc | 3 | WATER AND SEWAGE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 84773 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 36692 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 29237 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 27683 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 84773 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 36692 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29237 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27683 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PROCEEDS FROM STEAM SY |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | GAS LINE FEES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 100000 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 12000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 100000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 12000 |
| IRS990/OtherRevenueTotalAmt | 0 | 112000 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 100785 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DOUG STRALEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27035 |
| IRS990/PYOtherExpensesAmt | 0 | 1838312 |
| IRS990/PYOtherRevenueAmt | 0 | 123919 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 52781 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2711537 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1076960 |
| IRS990/PYTotalExpensesAmt | 0 | 2915272 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 203735 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -131073 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 218729 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 81213 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1672902 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ASSETS HELD FOR SALE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1672902 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION IS A COOPERATIVE WHICH PRODUCES AND SELLS STEAM HEAT TO ITS MEMBERS. ACCORDINGLY, THE COOPERATIVE IS COMPOSED OF MEMBERS/USERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 1 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1893631 |
| IRS990/TotalAssetsEOYAmt | 0 | 1754115 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1893631 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1754115 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 243858 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 243858 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 13055 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4612 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 13055 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4612 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1880576 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1749503 |
| IRS990/TotalOtherCompensationAmt | 0 | 8419 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 41869 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 112785 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 112785 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1893631 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1754115 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 120 CECIL WAY |
| IRS990/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 15222 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DOUG STRALEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4129777251 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PITTSBURGH ALLEGHENY COUNTY THERMAL LTD |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PITT |
| ReturnHeader/Filer/EIN | 0 | 251414595 |
| ReturnHeader/Filer/PhoneNum | 0 | 4129777251 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 120 CECIL WAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15222 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251622758 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MAHER DUESSEL CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 503 MARTINDALE STREET SUITE 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15212 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4124715500 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID P DUESSEL |
| ReturnHeader/ReturnTs | 0 | 2025-08-26T15:26:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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