2024-07-31T07:06:52-05:00 2023-12-31 232108173 RKL LLP 1330 BROADCASTING ROAD WYOMISSING PA 196106008 990 2023-01-01 232193048 PENNSYLVANIA AGGREGATES AND CONCRETE ASSOCIATION PENN 7172342603 2040 LINGLESTOWN RD 204 HARRISBURG PA 17110 PETER T VLAHOS PRESIDENT 7172342603 2024-07-19 1 0 RUTHANN J WOLL CPA P00647342 6103761595 2024-07-19 2023 2024-08-08 14:25:15Z PETER T VLAHOS 2040 LINGLESTOWN RD 204 HARRISBURG PA 17110 2487067 0 X WWW.PACAWEB.ORG X 1982 PA PACA SAFEGUARDS THE AGGREGATES, READY MIXED CONCRETE & CEMENT INDUSTRIES FROM COMMON THREATS; EXPANDS MARKET OPPORTUNITIES; TRAINS A PRODUCTIVE WORKFORCE; EDUCATES AND COMMUNICATES THE VALUE OF CONSTRUCTION MATERIALS TO ALL PENNSYLVANIANS; SERVES AS THE GATHERING PLACE FOR INDUSTRY STAKEHOLDERS; AND, UNITES DIVERGENT INTERESTS INTO A SHARED PLATFORM FOR ACTION TO BENEFIT THE AGGREGATES, READY MIXED CONCRETE & CEMENT INDUSTRIES IN PENNSYLVANIA. 26 26 7 0 0 0 0 0 1794129 1592294 13704 34243 550174 539084 2358007 2165621 0 0 0 0 784879 875568 0 0 0 1313250 1229539 2098129 2105107 259878 60514 1416165 1535686 303571 260464 1112594 1275222 X PACA SAFEGUARDS THE AGGREGATES, READY MIXED CONCRETE & CEMENT INDUSTRIES FROM COMMON THREATS; EXPANDS MARKET OPPORTUNITIES; TRAINS A PRODUCTIVE WORKFORCE; EDUCATES AND COMMUNICATES THE VALUE OF CONSTRUCTION MATERIALS TO ALL PENNSYLVANIANS; SERVES AS THE GATHERING PLACE FOR INDUSTRY STAKEHOLDERS; AND, UNITES DIVERGENT INTERESTS INTO A SHARED PLATFORM FOR ACTION TO BENEFIT THE AGGREGATES, READY MIXED CONCRETE & CEMENT INDUSTRIES IN PENNSYLVANIA 0 0 THE ORGANIZATION HELD IN EXCESS OF 81 EVENTS OVER THE YEAR ATTRACTING MORE THAN 2778 INDIVIDUALS THAT ARE EITHER ENGAGED IN THE AGGREGATES, CONCRETE & CEMENT INDUSTRIES IN THE COMMONWEALTH OF PENNSYLVANIA OR ARE USERS OF THE PRODUCTS OFFERED BY THE INDUSTRY. THE ORGANIZATION DISTRIBUTED ON A STATEWIDE BASIS MARKETING AND RESEARCH MATERIALS CREATED BY THE NATIONAL ORGANIZATIONS SERVING THESE SAME MARKETS (NATIONAL STONE, SAND, AND GRAVEL ASSOCIATION FOR THE AGGREGATES INDUSTRY; NATIONAL READY MIXED CONCRETE ASSOCIATION FOR THE CONCRETE INDUSTRY). THE ORGANIZATION CONTINUES TO FOSTER DIALOGUE WITH STATE AGENCIES ADVOCATING INDUSTRY POSITIONS. SUCH PROGRAMS THROUGH COMMITTEES, TASK FORCES, AND SUCH ARE EXTREMELY DIFFICULT TO MEASURE IN TERMS OF ACTUAL RETURN AND BENEFIT TO THE INDUSTRY. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 X 10 0 1 7 1 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X PETER T VLAHOS PRESIDENT 7172342603 2040 LINGLESTOWN RD STE 204 HARRISBURG PA 17110 JEFF DETWEILER CHAIRPERSON 2.00 X X 0 0 0 JAMIE STILLEY VICE CHAIRPERSON 2.00 X X 0 0 0 TRAVIS ROHRER SECRETARY/TREASURER 2.00 X X 0 0 0 ROBERT HOUSEL IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 PAUL MCCARTHY DIRECTOR 1.00 X 0 0 0 SUSAN ARMSTRONG THRU 62023 DIRECTOR 1.00 X 0 0 0 YONN BARRICK DIRECTOR 1.00 X 0 0 0 TERRY SCHMIDT DIRECTOR 1.00 X 0 0 0 DAN SCHAFFER DIRECTOR 1.00 X 0 0 0 JOSHUA WILLIAMS DIRECTOR 1.00 X 0 0 0 GREGORY RESHENBERG DIRECTOR 1.00 X 0 0 0 ROD MARTIN DIRECTOR 2.00 X 0 0 0 ROB STEWART DIRECTOR 1.00 X 0 0 0 RORY MCCOY DIRECTOR 1.00 X 0 0 0 JONATHAN BYLER DIRECTOR 1.00 X 0 0 0 LISA DILIBERTO DIRECTOR 1.00 X 0 0 0 JONATHAN KOLBE DIRECTOR 1.00 X 0 0 0 WALTER SJOGREN DIRECTOR 1.00 X 0 0 0 JOHN RADER DIRECTOR 1.00 X 0 0 0 JOHN KIBBLEHOUSE JR DIRECTOR 1.00 X 0 0 0 RON KURPIEL DIRECTOR 1.00 X 0 0 0 THOMAS BRYAN III DIRECTOR 1.00 X 0 0 0 CHRISTIAN BONONI DIRECTOR 1.00 X 0 0 0 MICHAEL HAWBAKER DIRECTOR 1.00 X 0 0 0 MARK CARROLL DIRECTOR 1.00 X 0 0 0 MICHAEL GENTOSO DIRECTOR 1.00 X 0 0 0 PETER VLAHOS PRESIDENT 40.00 X 158712 0 36670 JIM CASILIO DIRECTOR OF TECHNICAL SERV 40.00 X 134253 0 12201 JOSEPHINE GASKEY DIRECTOR OF ENVIR SAFETY & 40.00 X 113191 0 21380 KENNETH CRANK DIRECTOR OF CERTIFICATIONS AND SUSTAINABILITY 40.00 X 103639 0 32979 509795 0 103230 4 0 1 0 0 MEMBERSHIP DUES 900099 1047484 1047484 CERTIFICATION INCOME 900099 544810 544810 1592294 32433 32433 323256 321446 1810 1810 1810 MEETINGS 900099 445265 445265 MARKETING CAMPAIGNS 900099 66000 66000 MISCELLANEOUS INCOME 900099 27819 27819 539084 2165621 2065378 0 100243 195383 508555 26114 93403 52113 54872 41516 47000 38452 21392 55487 30601 73009 725742 13004 3737 PROGRAM EXPENDITURES 57238 MISC 43325 INCOME TAXES 8575 DUES 6668 8921 2105107 116449 37110 76317 99772 51849 67211 57012 89975 165614 120439 21959 45175 997388 1130251 95191 66192 1416165 1535686 72298 72707 128045 113351 96527 68067 6701 6339 303571 260464 X 1112594 1275222 1112594 1275222 1416165 1535686 60514 102114 0 X X 0 1 X 1 0 0 0 TCI-PAC 800 NORTH THIRD STREET FIFTH FLOOR HARRISBURG PA 17102 800026548 0 0 0 1047484 47000 47000 47000 PART I-A, LINE 1: PENNSYLVANIA AGGREGATES AND CONCRETE ASSOCIATION IS A SPONSORING ASSOCIATION OF THE TRANSPORTATION CONSTRUCTION INDUSTRIES POLITICAL ACTION COMMITTEE (TCI-PAC). TCI-PAC SUPPORTS STATE-WIDE CANDIDATES AND THE STATE LEGISLATURE WHO ARE SUPPORTIVE OF THE NEEDS OF THE TRANSPORTATION CONSTRUCTION INDUSTRIES IN PENNSYLVANIA, INCLUDING A WELL-FUNDED HIGHWAY PROGRAM. 32211 17941 14270 133403 102498 30905 45175 DUE TO EMPLOYEES 6339 6339 X 2267735 102114 102114 2165621 0 2165621 2105107 0 2105107 0 2105107 PART X, LINE 2: THE ASSOCIATION IS QUALIFIED AS AN EXEMPT ORGANIZATION PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS EXEMPT FROM INCOME TAXES ON ITS EXEMPT ACTIVITIES. HOWEVER, THE ASSOCIATION ENGAGES IN CERTAIN LOBBYING ACTIVITIES THAT ARE SUBJECT TO A PROXY TAX AND HAS UNRELATED BUSINESS INCOME RELATED TO ADVERTISING IN ITS MEMBERSHIP DIRECTORY. THERE WAS $8,575 PAID IN PROXY TAX FOR 2023 AND $8,085 FOR THE YEAR ENDED DECEMBER 31, 2022. AS A NOT-FOR-PROFIT ORGANIZATION THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENTS OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WERE NO ACCRUALS FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED DECEMBER 31, 2020. X 0 0 0 PETER VLAHOS PRESIDENT 158712 0 0 0 0 0 9523 0 27147 0 195382 0 0 0 PART I, LINE 3 COMPARABLE SALARY/BENEFITS ARE REVIEWED IN ACCORDANCE TO COUNTERPARTS THROUGHOUT THE COUNTRY AND CANADA VIA A SURVEY CONDUCTED BY THE ASSOCIATION: AGGREGATE AND CONCRETE EXECUTIVES (ACE). FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ASSOCIATION SHALL CONSIST OF THREE CLASSES: 1. ACTIVE MEMBERS; 2. ASSOCIATE MEMBERS; 3. HONORARY MEMBERS. EACH ACTIVE MEMBER SHALL HAVE THE RIGHT TO CAST ONE VOTE ON ALL MATTERS COMING BEFORE THE MEMBERSHIP MEETING. ASSOCIATE MEMBERS SHALL NOT HAVE THE RIGHT TO VOTE ON ANY MATTER, UNLESS OTHERWISE NOTED IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE BOARD OF DIRECTORS FROM THE SLATE OF DIRECTORS PRESENTED BY THE NOMINATING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B AT A MEETING WHERE A QUORUM IS PRESENT, DIRECTORS BY A THREE-FOURTH'S VOTE OF THE MEMBERS PRESENT SHALL HAVE THE POWER TO AUTHORIZE ACTION BY THE ASSOCIATION WHICH MAY BE DETRIMENTAL TO THE INTEREST OF SOME OF ITS MEMBERS AND BENEFICIAL TO OTHER MEMBERS. THE BYLAWS MAY BE AMENDED OR REPEALED BY A TWO-THIRD'S VOTE OF THE REGULAR MEMBERS PRESENT AT ANY ANNUAL MEETING OF THE ASSOCIATION. AMENDMENTS MAY BE PROPOSED BY THE BOARD OF DIRECTORS ON ITS OWN INITIATIVE OR UPON PETITION OF ANY TEN REGULAR MEMBERS ADDRESSED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 WILL BE CIRCULATED TO THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS IN ADVANCE OF FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWED AND SIGNED THE CONFLICT OF INTEREST POLICY ELECTRONICALLY FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S SALARY IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. COMPARIBLE SALARY/BENEFITS ARE REVIEWED IN ACCORDANCE TO COUNTERPARTS THROUGHOUT THE COUNTRY AND CANADA VIA A SURVEY CONDUCTED BY THE ASSOCIATION: AGGREGATE AND CONCRETE EXECUTIVES (ACE). FORM 990, PART VI, SECTION C, LINE 18 THE FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS SUCH AS THE LISTING OF THE EXECUTIVE COMMITTEE, BYLAWS, AND BOARD MEMBERS IS AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XII, LINE 2C THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.