2024-05-13T11:25:18-05:00 2023-06-30 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2022-07-01 541664245 THE RVDA EDUCATION FOUNDATION DBA THE MIKE MOLINO RV LEARNING CENTER RVDA 7035917130 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 PHILIP L INGRASSIA PRESIDENT 7035917130 2024-05-13 1 PHILIP INGRASSIA 999009999 0 KAY VOLLANS CPA P01404047 3015643636 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PHILIP L INGRASSIA 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 522800 0 X WWW.RVDA.ORG X 1991 VA LEADING A TOTAL INDUSTRY EFFORT TO INFORM AND EDUCATE RV DEALERS AND DEALER PERSONNEL. 16 16 0 17 0 0 290525 135476 228390 257166 72656 2191 2140 3532 593711 398365 14424 12015 0 0 159541 202344 0 0 0 217633 240584 391598 454943 202113 -56578 1106424 1030368 864882 815400 241542 214968 THE MIKE MOLINO RV LEARNING CENTER IS A NOT-FOR-PROFIT ENTERPRISE THAT INFORMS AND EDUCATES INDUSTRY PERSONNEL TO ACHIEVE SUPERIOR PERFORMANCE. 0 0 437394 12015 249128 EDUCATIONAL PRODUCTS AND SEMINARS, PROFESSIONAL CERTIFICATIONS FOR RV DEALERSHIP EMPLOYEES, IMPROVING THE KNOWLEDGE LEVEL OF EMPLOYEES THEREBY IMPROVING PROFESSIONALISM AND CUSTOMER SERVICE, AND LEADERSHIP AND MANAGEMENT SEMINARS FOR YOUNG RV EXECUTIVES. 437394 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 VA X PHILIP L INGRASSIA 7035917130 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 JEFF PASTORE CHAIRMAN 0.20 0.40 X X 0 0 0 DAN PEARSON VICE CHAIRMAN 0.20 X X 0 0 0 BILL KOSTER SECRETARY/TREASURER 0.20 X X 0 0 0 CHRIS ANDRO END 11822 DIRECTOR 0.20 X 0 0 0 BOB COX DIRECTOR 0.20 X 0 0 0 MICK FERKEY DIRECTOR 0.20 X 0 0 0 JON FERRANDO DIRECTOR 0.20 0.40 X 0 0 0 ELEONORE HAMM DIRECTOR 0.20 X 0 0 0 NATHAN HART DIRECTOR 0.20 0.40 X 0 0 0 JEFF HIRSCH DIRECTOR 0.20 0.40 X 0 0 0 RICK HORSEY DIRECTOR 0.20 X 0 0 0 RYAN HORSEY DIRECTOR 0.20 0.40 X 0 0 0 MIKE PEARO DIRECTOR 0.20 0.40 X 0 0 0 STEVE PLEMMONS DIRECTOR 0.20 X 0 0 0 TOM STINNETT DIRECTOR 0.20 X 0 0 0 LARRY TROUTT III DIRECTOR 0.20 X 0 0 0 BRIAN WILKINS DIRECTOR 0.20 X 0 0 0 PHILIP L INGRASSIA PRESIDENT 0.20 40.00 X 0 264733 39319 JULIANNE RYDER DIRECTOR OF OPERATIONS 0.20 40.00 X 0 104865 23082 0 369598 62401 0 0 1 0 0 25000 110476 135476 MEETINGS AND SEMINARS 900099 172595 172595 CERTIFICATION FEE 900099 37352 37352 EDUCATIONAL MATERIALS 900099 26934 26934 SPONSORSHIPS 900099 10800 10800 SUBSCRIPTIONS REVENUE 900099 9485 9485 257166 11175 11175 770 770 115451 124435 -8984 -8984 -8984 MISC INCOME 900099 2762 2762 2762 398365 249128 0 13761 X 12015 12015 202093 202093 251 251 2254 2254 3998 3998 194617 194617 24515 24515 1000 1000 649 649 10551 10551 BAD DEBT EXPENSE 3000 3000 454943 437394 17549 0 12495 11391 442127 430040 80189 46059 999 541 111660 108485 401265 429414 57689 4438 1106424 1030368 470 3183 14378 14095 850034 798122 864882 815400 X -29352 -67906 270894 282874 241542 214968 1106424 1030368 -56578 30004 0 X X 0 1 X 1 0 X 115795 109681 215814 290525 135476 867291 221509 172103 235270 228390 257166 1114438 337304 281784 451084 518915 392642 1981729 48130 42604 72582 65661 82104 311081 0 48130 42604 72582 65661 82104 311081 1670648 7333 7710 6140 9530 11945 42658 7333 7710 6140 9530 11945 42658 1854 2903 7343 2070 2762 16932 346491 292397 464567 530515 407349 2041319 0.81840 0.84280 0.02090 0.01710 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2018 AMOUNT: $ 1,854. 2019 AMOUNT: $ 2,903. 2020 AMOUNT: $ 7,343. 2021 AMOUNT: $ 2,070. 2022 AMOUNT: $ 2,762. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 INTERCOMPANY TRANSACTIONS 798122 798122 X PART X, LINE 2: THE ASSOCIATION AND THE FOUNDATION ARE EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES ON THEIR EXEMPT ACTIVITIES UNDER SECTION 501(C)(6) AND SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, RESPECTIVELY. THE ASSOCIATION AND THE FOUNDATION ARE SUBJECT TO FEDERAL AND STATE TAXES ON ANY UNRELATED BUSINESS INCOME (UBIT). THE ASSOCIATION RECORDED UBIT OF $34,742 AND $1,896 FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. RVS IS A ONE-MEMBER LIMITED LIABILITY COMPANY (LLC) AND AS SUCH, NOT A TAXPAYING ENTITY FOR U.S. FEDERAL AND STATE INCOME TAX PURPOSES. RATHER, RVS'S U.S. TAXABLE INCOME IS REPORTED BY RVAC. RVAC RECORDED FEDERAL AND STATE INCOME TAX OF $17,809 AND $9,360 FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. THE FOUNDATION INCURRED NO FEDERAL AND STATE INCOME TAXES ON ITS UNRELATED BUSINESS INCOME FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. 0 SCHOLARSHIPS 7 12015 PART III SOCIETY OF CERTIFIED RV PROFESSIONALS SCHOLARSHIP: THE SOCIETY EXTENDS SIX CONVENTION/EXPO SCHOLARSHIPS TO LONG-CERTIFIED FIXED OPERATIONS PROFESSIONALS. THE RECIPIENTS, AND THEIR PARTNERS, RECEIVE REIMBURSEMENT FOR TWO NIGHTS' HOTEL IN THE ROOM BLOCK, A CONVENTION REGISTRATION, MEAL PER DIEM, AND ROUND-TRIP AIRFARE. COLLEGE SCHOLARSHIP: ENDOWED THROUGH THE KINDLUND FAMILY FOUNDATION, THE $2,500 AWARD GOES TO A DESERVING RV COMPANY EMPLOYEE, OR A DEPENDENT OF A DEALERSHIP EMPLOYEE, ENROLLED AS A SOPHOMORE, JUNIOR, OR SENIOR IN UNDERGRADUATE STUDIES AT A 4-YEAR COLLEGE OR UNIVERSITY. THE SCHOLARSHIP WAS CREATED TO HELP FUND THE RECIPIENT'S EDUCATION AND ULTIMATELY PURSUE A CAREER IN THE RV INDUSTRY. 0 0 0 0 0 0 0 0 0 PHILIP L INGRASSIA PRESIDENT 0 210000 0 54733 0 0 0 21179 0 18140 0 304052 0 0 PART I, LINE 3 COMPENSATION FOR THE PRESIDENT IS DETERMINED AND APPROVED BY THE BOARD BY THE RELATED ORGANIZATION, RECREATIONAL VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA. FORM 990, PART VI, SECTION A, LINE 2 RICK HORSEY AND RYAN HORSEY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY INDEPENDENT AUDITORS AND REVIEWED BY FOUNDATION MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS OF THE MIKE MOLINO RV LEARNING CENTER ARE FIDUCIARIES OF THE ORGANIZATION AND AS SUCH, MUST ACT AT ALL TIMES IN THE BEST INTERESTS OF THE RV LEARNING CENTER. WHEN POTENTIAL CONFLICT OF INTERESTS ARE ENCOUNTERED, BOARD MEMBERS SHALL DISCLOSE THE POTENTIAL CONFLICT TO THE PRESIDENT AND CHAIRMAN AND REMOVE THEMSELVES FROM ALL DISCUSSION AND VOTING ON THE MATTER. SPECIFICALLY, BOARD MEMBERS SHALL: 1) AVOID PLACING (AND AVOID THE APPEARANCE OF PLACING) ONES' OWN SELF-INTEREST ABOVE THAT OF THE RV LEARNING CENTER. 2) NOT IMPROPERLY USE THEIR BOARD MEMBERSHIP OR THE RV LEARNING CENTER'S STAFF, SERVICES, EQUIPMENT, MATERIALS, RESOURCES, OR PROPERTY FOR THEIR PERSONAL OR PRIVATE BUSINESS GAIN. 3) NOT REPRESENT TO THIRD PARTIES THAT THE BOARD MEMBER'S AUTHORITY EXTENDS BEYOND THE AUTHORITY ACTUALLY GRANTED. 4) NOT NEGOTIATE ON BEHALF OF THE RV LEARNING CENTER WITH THE RV LEARNING CENTER VENDORS OR SUPPLIERS FOR WHO THE DIRECTOR IS A SUPPLIER, VENDOR OR SUBCONTRACTOR, UNLESS REQUESTED TO DO SO BY THE RV LEARNING CENTER. 5) NOT NEGOTIATE ON BEHALF OF THE RV LEARNING CENTER WITH INDUSTRY SUPPLIERS IF THE DIRECTOR IS AN OFFICER, DIRECTOR, OR SIGNIFICANT OWNER OF A COMPETING SUPPLIER. 6) NOT ENGAGE IN OR FACILITATE ANY DISCRIMINATORY OR HARASSING BEHAVIOR DIRECTED TOWARD THE RV LEARNING CENTER STAFF, MEMBERS, OFFICERS, DIRECTORS, MEETING ATTENDEES, EXHIBITORS, ADVERTISERS, SPONSORS, SUPPLIERS, CONTRACTORS, OR OTHERS IN THE CONTEXT OF ACTIVITIES RELATING THE TO THE RV LEARNING CENTER. 7) NOT SOLICIT OR ACCEPT GIFTS, GRATUITIES, FREE TRIPS, HONORARIA, PERSONAL PROPERTY, OR ANY OTHER ITEM OF VALUE FROM ANY PERSON OR ENTITY AS AN INDUCEMENT TO PROVIDE SPECIAL TREATMENT TO SUCH DONOR WITH RESPECT TO MATTERS PERTAINING TO THE RV LEARNING CENTER WITHOUT DISCLOSING SUCH ITEMS TO THE PRESIDENT AND CHAIRMAN. 8) PROVIDE GOODS OR SERVICES TO THE RV LEARNING CENTER AS A PAID VENDOR ONLY AFTER FULL DISCLOSURE TO, AND ADVANCE APPROVAL BY, THE PRESIDENT AND CHAIRMAN, AND PURSUANT TO ANY RELATED PROCEDURES ADOPTED BY THE BOARD. 9) NOT PERSUADE OR ATTEMPT TO PERSUADE ANY EMPLOYEE OF THE RV LEARNING CENTER TO LEAVE THE EMPLOYMENT OF THE RV LEARNING CENTER, OR TO BECOME EMPLOYED BY ANY PERSON OR ENTITY OTHER THAN THE RV LEARNING CENTER. 10) NOT PERSUADE OR ATTEMPT TO PERSUADE ANY MEMBER, EXHIBITOR, ADVERTISER, SPONSOR, SUBSCRIBER, SUPPLIER, CONTRACTOR, OR ANY OTHER PERSON OR ENTITY WITH A RELATIONSHIP TO OR WITH THE RV LEARNING CENTER, OR TO IN ANY WAY REDUCE THE MONETARY OR OTHER BENEFITS TO THE RV LEARNING CENTER OF SUCH A RELATIONSHIP. QUESTIONS REGARDING THIS POLICY AND ITS IMPLEMENTATION WILL BE DETERMINED BY THE CHAIRMAN AND PRESIDENT OF THE RV LEARNING CENTER IN CONSULTATION OF THE WHOLE BOARD IF NECESSARY. 11) THIS POLICY SHALL APPLY TO OFFICERS, MEMBERS OF THE RV LEARNING CENTER BOARD OF DIRECTORS AND BOARD OF DELEGATES, AND ALL MEMBERS OF THE RV LEARNING CENTER COMMITTEES, TASK FORCES, AND OTHERS IN THE RV LEARNING CENTER GOVERNANCE STRUCTURE, AS WELL AS TO ALL THE RV LEARNING CENTER EMPLOYEES. ALL REFERENCES HEREIN TO THE BOARD OF DIRECTORS SHALL BE CONSTRUED ALSO TO REFER TO THESE ADDITIONAL INDIVIDUALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 76,857. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,857. BANK AND CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 4,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,042. MISC EXPENSE: PROGRAM SERVICE EXPENSES 113,718. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 113,718. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. RECREATION VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 362701385 ASSISTING DEALER MEMBERS VA 501(C) 6 N/A 0 RECREATION VEHICLE ASSISTANCE CORPORATION 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 541314432 AFFINITY PROGRAMS VA RECREATION VEHICLE DEALERS C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 RECREATION VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA O 202093 FAIR MARKET VALUE RECREATION VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA P 223584 FAIR MARKET VALUE