2024-05-13T11:27:53-05:00 2023-06-30 521186096 RUBINO AND COMPANY CHARTERED 6903 ROCKLEDGE DRIVE SUITE 300 BETHESDA MD 208171818 990 2022-07-01 362701385 RECREATION VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA RECR 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 3693002 0 X WWW.RVDA.ORG X 1970 VA TO HELP DEALER MEMBERS ACHIEVE AND MAINTAIN SUCCESS. 13 13 12 13 164905 16900 200427 0 2669545 2994191 99715 50321 335637 255554 3305324 3300066 0 0 0 0 1430938 1255571 0 0 0 1356467 1713645 2787405 2969216 517919 330850 6411573 6747358 1329082 1304821 5082491 5442537 X THE RECREATION VEHICLE DEALERS ASSOCIATION ASSISTS DEALER MEMBERS IN BEING PROFESSIONAL, SUCCESSFUL AND PROFITABLE IN ORDER TO ACHIEVE TOTAL CUSTOMER LOYALTY THROUGH EDUCATION, INDUSTRY LEADERSHIP, MEMBER SERVICES, PROACTIVELY INFLUENCING LEGISLATION, AND MARKET EXPANSION. 0 0 CONVENTIONS AND EXPO: THE ASSOCIATION HOLDS AN ANNUAL CONVENTION AND EXPO RESULTING IN SIGNIFICANT EDUCATIONAL/NETWORKING BENEFITS AS WELL AS EXPOSURE TO NEW PRODUCTS. MEMBERSHIP SERVICES: THE ASSOCIATION PROVIDES INFORMATION FOR DEALERSHIP EMPLOYEES ABOUT PRODUCTS, SERVICES, AND TRAINING. THIS PROGRAM PROVIDES GUIDANCE OR RECOMMENDATIONS TO FOSTER POSITIVE DEALER/MANUFACTURER RELATIONS. RVDA IS COMMITTED TO WORKING WITH ALL RV INDUSTRY STAKEHOLDERS THROUGH EVENTS, SURVEYS, AND OTHER INITIATIVES USING ITS INDUSTRY RELATIONS PROGRAM. PUBLICATIONS AND PROMOTIONAL SALES: THE ASSOCIATION PUBLISHES MONTHLY INDUSTRY NEWS INCLUDING RELEVANT LEGISLATION INFORMATION AND DEALERSHIP MANAGEMENT INFORMATION. 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 28 0 1 12 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X PHILIP L INGRASSIA 7035917130 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 MIKE PEARO END 63023 CHAIR, PAST CHAIR 0.40 0.20 X X 0 0 0 NATHAN HART END 63023 1ST VICE CHAIR, CHAIR 0.40 0.20 X X 0 0 0 RYAN HORSEY END 63023 2ND VICE CHAIR, 1ST VICE CHAIR 0.40 0.20 X X 0 0 0 BOB COX END 63023 TREASURER, 2ND VICE CHAIR 0.40 X X 0 0 0 LARRY TROUTT III END 63023 DIRECTOR, TREASURER 0.40 X X 0 0 0 JON FERRANDO SECRETARY 0.40 0.20 X X 0 0 0 CHRIS ANDRO END 11922 PAST CHAIR 0.40 X X 0 0 0 BRAD BACON DIRECTOR 0.40 X 0 0 0 LANE BELL END 63023 DIRECTOR 0.40 X 0 0 0 JIM COLTON DIRECTOR 0.40 X 0 0 0 SCOTT KRENECK DIRECTOR 0.40 X 0 0 0 JEFF HIRSCH DIRECTOR 0.40 0.20 X 0 0 0 JEFF PASTORE DIRECTOR 0.40 0.20 X 0 0 0 FRANK ROBERTS END 63023 DIRECTOR 0.40 X 0 0 0 PHILIP L INGRASSIA PRESIDENT 40.00 0.20 X 264733 0 39319 JULIANNE RYDER DIRECTOR OF OPERATIONS 40.00 0.20 X 104865 0 23082 KARIN VAN DUYSE CHIEF LEARNING CENTER 40.00 X 125753 0 30760 HANK FORTUNE DIRECTOR OF FINANCE 40.00 X 114418 0 28737 BRETT RICHARSON DIRECTOR OF LEGAL & REG 40.00 X 111756 0 22169 721525 0 144067 5 0 1 0 0 CONVENTION/EXPO 900099 1902343 1882071 20272 MEMBERSHIP DUES 900099 544701 544701 DIRECTORY/NEWSLETTER 541800 275205 110300 164905 SPONSORSHIPS 900099 139592 139592 MARKET EXPANSION 900099 100269 100269 32081 32081 2994191 51483 51483 201422 201422 47792 0 47792 47792 47792 391774 392936 -1162 -1162 -1162 MISC. INCOME 900099 6340 6340 6340 3300066 2675762 164905 459399 525134 450055 67547 122460 90375 2073 24602 5281 140969 111743 102970 142626 140490 37056 798280 2510 53114 18298 DUES AND SUBSCRIPTION 49129 GO RVING EXPENSE 45771 ARTWORK AND DESIGN 38733 2969216 2967025 3358090 342770 342804 69516 41542 665030 665007 2273483 1713433 605636 560050 523730 572623 368809 390441 869057 816801 6411573 6747358 511340 405160 760635 845498 57107 54163 1329082 1304821 X 5010924 5302945 71567 139592 5082491 5442537 6411573 6747358 330850 29196 0 X X 0 1 X 1 0 0 1 0 374743 374743 449365 431483 17882 882841 724960 157881 566534 556990 9544 560050 INVESTMENT IN STOCK OF RVAC 390441 F 390441 RELATED PARTY RECEIVABLES 806359 FINANCE LEASE RIGHT OF USE ASSET 10442 816801 CAPITAL LEASE OBLIGATION 12307 STATE AND LOCAL DUES COLLECTED 38689 PREPAID LEASE DEPOSITS 3167 54163 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. X 1 1 X 0 0 0 PHILIP L INGRASSIA PRESIDENT 210000 0 54733 0 0 0 21179 0 18140 0 304052 0 0 0 KARIN VAN DUYSE CHIEF LEARNING CENTER 125103 0 650 0 0 0 10057 0 20703 0 156513 0 0 0 PART I, LINE 1A GYM MEMBERSHIP DUES WERE INCLUDED IN TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 1) REGULAR RECREATION VEHICLE DEALER MEMBERS, 2) ASSOCIATE MEMBERS, 3) HONARARY MEMBERS, 4) RVRA MEMBERS, 5) AFTERMARKET (AM) RETAIL MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THERE IS A REGULAR ANNUAL MEETING OF THE MEMBERS OF THE CORPORATION AT SUCH TIME AS THE BOARD OF DIRECTORS MAY DETERMINE FOR THE PURPOSE OF ELECTING DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE INDEPENDENT AUDITORS AND IS REVIEWED BY THE RECREATION VEHICLE DEALERS ASSOCIATION STAFF. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS AS FOLLOWS: CONFLICT OF INTEREST POLICY: THE DIRECTORS OF RECREATION VEHICLE DEALERS ASSOCIATION OF NORTH AMERICA ("RVDA") ARE FIDUCIARIES OF THE ORGANIZATION AND, AS SUCH, MUST ACT AT ALL TIMES IN THE BEST INTERESTS OF RVDA. WHEN A POTENTIAL CONFLICT OF INTEREST IS 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: - AVOID PLACING (AND AVOID THE APPEARANCE OF PLACING) ONES' OWN SELF-INTEREST ABOVE THAT OF RVDA - NOT IMPROPERLY USE THEIR BOARD MEMBERSHIP OR RVDA'S STAFF, SERVICES, EQUIPMENT, MATERIALS, RESOURCES, OR PROPERTY FOR THEIR PERSONAL OR PRIVATE BUSINESS GAIN - NOT REPRESENT TO THIRD PARTIES THAT THE BOARD MEMBER'S AUTHORITY EXTENDS BEYOND THE AUTHORITY ACTUALLY GRANTED NOT NEGOTIATE ON BEHALF OF RVDA WITH RVDA VENDORS OR SUPPLIERS FOR WHOM THE DIRECTOR IS A SUPPLIER, VENDOR OR SUBCONTRACTOR, UNLESS REQUESTED TO DO SO BY RVDA - NOT NEGOTIATE ON BEHALF OF RVDA WITH INDUSTRY SUPPLIERS IF THE DIRECTOR IS AN OFFICER, DIRECTOR, OR SIGNIFICANT OWNER OF A COMPETING SUPPLIER - NOT ENGAGE IN OR FACILITATE ANY DISCRIMINATORY OR HARASSING BEHAVIOR DIRECTED TOWARD RVDA STAFF, MEMBERS, OFFICERS, DIRECTORS, MEETING ATTENDEES, EXHIBITORS, ADVERTISERS, SPONSORS, SUPPLIERS, CONTRACTORS, OR OTHERS IN THE CONTEXT OF ACTIVITIES RELATING TO RVDA - 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 RVDA WITHOUT DISCLOSING SUCH ITEMS TO THE PRESIDENT AND CHAIRMAN - PROVIDE GOODS OR SERVICES TO RVDA 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 - NOT PERSUADE OR ATTEMPT TO PERSUADE ANY EMPLOYEE OF RVDA TO LEAVE THE EMPLOY OF RVDA OR TO BECOME EMPLOYED BY ANY PERSON OR ENTITY OTHER THAN RVDA - 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 RVDA, OR TO IN ANY WAY REDUCE THE MONETARY OR OTHER BENEFITS TO RVDA OF SUCH A RELATIONSHIP QUESTIONS REGARDING THIS POLICY AND ITS IMPLEMENTATION WILL BE DETERMINED BY THE CHAIRMAN AND PRESIDENT OF RVDA IN CONSULTATION OF THE WHOLE BOARD IF NECESSARY. THIS POLICY SHALL APPLY TO OFFICERS, MEMBERS OF THE RVDA BOARD OF DIRECTORS AND BOARD OF DELEGATES, AND ALL MEMBERS OF RVDA COMMITTEES, TASK FORCES, AND OTHERS IN THE RVDA GOVERNANCE STRUCTURE, AS WELL AS TO ALL RVDA EMPLOYEES. ALL REFERENCES HEREIN TO THE BOARD OF DIRECTORS SHALL BE CONSTRUED ALSO TO REFER TO THESE ADDITIONAL INDIVIDUALS. THE BOARD MEMBERS ARE REMINDED OF THIS AND ALL POLICIES IN THEIR BOARD MATERIALS FOR EVERY MEETING. WE DEPEND UPON THE INTEGRITY OF THE VOLUNTEER TO DISCLOSE ANY CIRCUMSTANCE WHERE A CONFLICT OF INTEREST MIGHT OCCUR. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY THE CONTRACT NEGOTIATED BETWEEN HIMSELF AND THE OFFICERS OF THE BOARD OF DIRECTORS. THERE IS NO EXTERNAL APPROVAL, BUT GUIDANCE IS SOUGHT FROM SALARY STUDIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE RVDA EDUCATION FOUNDATION 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 561664245 EDUCATIONAL PRODUCTS AND SEMINARS VA 501(C)(3) LINE 10 RECRATION VEHICLE DEALERS ASSOCIATION 1 RECREATION VEHICLE ASSISTANCE CORPORATION 3930 UNIVERSITY DRIVE FAIRFAX VA 22030 541314432 AFFINITY PROGRAMS VA RECREATION VEHICLE DEALERS ASSOCIATION C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 THE RVDA EDUCATION FOUNDATION O 202093 FAIR MARKET VALUE THE RVDA EDUCATION FOUNDATION Q 223584 FAIR MARKET VALUE