2024-02-05T18:10:34-06:00 2023-03-31 251467156 SISTERSON & CO LLP 310 GRANT STREET SUITE 2100 PITTSBURGH PA 15219 990 2022-04-01 250637030 MANUFACTURER & BUSINESS ASSOCIATION MANU 8148333200 2171 WEST 38TH STREET ERIE PA 16508 BRAD C PHILLIPS VP/CFO 8148333200 2024-02-05 1 BRAD PHILLIPS 999009999 0 MELISSA PUGNE P01288890 4122812025 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRAD C PHILLIPS 2171 WEST 38TH STREET ERIE PA 16508 8844851 0 X WWW.MBAUSA.ORG X 1905 PA THE ASSOCIATION SUPPORTS ITS 2,197 MEMBERS BY PROVIDING INFORMATION AND SERVICES THAT WILL ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. 12 12 31 12 974753 0 0 0 2846047 2960926 945509 -106353 179545 258064 3971101 3112637 0 0 0 0 2262814 2233504 0 0 0 1413689 1495103 3676503 3728607 294598 -615970 14395282 13606703 2678519 2899988 11716763 10706715 THE ASSOCIATION SUPPORTS ITS 2,197 MEMBERS BY PROVIDING INFORMATION AND SERVICES THAT WILL ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. 0 0 1285235 EDUCATION AND OTHER PROGRAMSTHE ASSOCIATION DEVELOPS AND PROVIDES INSTRUCTION TO ITS 2,197MEMBERS ON A VARIETY OF SUBJECTS CONCERNING PROFESSIONALINTERESTS, DEVELOPMENT AND TECHNICAL TRAINING. APPROXIMATELY 3,482INDIVIDUALS RECEIVED TRAINING DURING THE YEAR ENDED MARCH 31,2023. THE ASSOCIATION ALSO PROVIDES THE NECESSARY FACILITIES FORMEMBERS TO HOLD THEIR OWN TRAINING AND PROFESSIONAL DEVELOPMENTACTIVITIES. 1524497 MEMBER SERVICESTHE ASSOCIATION SPONSORS A MONTHLY ROUNDTABLE MEETING OF MEMBERSTHAT FOCUSES ON VARIOUS SUBJECT MATTERS. MEMBERS MEET TO DISCUSSPROBLEMS, EXCHANGE IDEAS, AND SHARE VITAL INFORMATION. THEASSOCIATION ALSO PRODUCES A MONTHLY MAGAZINE COVERING BUSINESS,ECONOMIC, AND REGULATORY ISSUES. THE ASSOCIATION ALSO OFFERS AFREE HUMAN RESOURCE AND EMPLOYMENT LAW HOTLINE THAT MEMBERS CANACCESS 24 HOURS A DAY, AND PROVIDES MONTHLY HR WEBINARS ANDNEWSLETTERS. FURTHER, THE ASSOCIATION ANNUALLY BRINGS IN ANATIONALLY KNOWN SPEAKER TO ADDRESS CURRENT BUSINESS TOPICS OFIMPORTANCE TO OUR MEMBERS. 276974 PUBLIC AND COMMUNITY RELATIONSTHE ASSOCIATION SPONSORS ACTIVITIES THAT EDUCATE THE GENERALPUBLIC AND ITS MEMBERS ON A VARIETY OF BUSINESS AND ECONOMICISSUES AFFECTING THE REGION. THE ASSOCIATION ALSO SUPPORTSAPPROXIMATELY 12 CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THEREGION WHOSE COMMON OBJECTIVE IS TO IMPROVE THE QUALITY OF LIFEAND ECONOMIC HEALTH OF THE REGION. 3086706 0 0 0 1 0 0 0 0 0 1 0 1 0 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 1 0 1 23 0 1 31 1 1 1 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BRAD C PHILLIPS VPCFO 8148333200 2171 WEST 38TH STREET ERIE PA 16508 STEVE JONES BOARD MEMBER 4.00 X 0 0 0 JANA GOODRICH CHAIRMAN 4.00 X X 0 0 0 KYLE BLAKESLEE VICE CHAIRMAN 4.00 X X 0 0 0 MARK RAIMY BOARD MEMBER 1.00 X 0 0 0 GARY CLARK BOARD MEMBER 1.00 X 0 0 0 MATT CLARK BOARD MEMBER 1.00 X 0 0 0 CHAD BETTS BOARD MEMBER 1.00 X 0 0 0 SCOTT BONNELL BOARD MEMBER 1.00 X 0 0 0 JON DEARMENT BOARD MEMBER 1.00 X 0 0 0 BOB FROST TREASURER 4.00 X X 0 0 0 JIM GREENLEAF BOARD MEMBER 1.00 X 0 0 0 JEFF PLYLER BOARD MEMBER 1.00 X 0 0 0 JOHN KRAHE PRESIDENT (UNTIL 07/31/22) 40.00 X 202262 0 26098 BRAD PHILLIPS VP/CFO 40.00 X 116957 0 24950 TAMMY LAMARY-TOMAN SECRETARY 40.00 X 101719 0 3559 LORI JOINT PRESIDENT (AFTER 07/31/22) 40.00 X 101718 0 17579 522656 0 72186 4 0 1 0 0 ADMINISTRATIVE SERVICES 561000 917153 917153 MEMBERSHIP DUES 561499 895871 895871 TRAINING PROGRAMS AND LEAN OPERAT 561499 664559 664559 ANNUAL MEETING 561499 224785 224785 FACILITIES RENTAL 561499 79963 79963 178595 178595 2960926 306042 306042 57600 0 57600 57600 57600 5318819 1000 5732214 0 -413395 1000 -412395 1000 -413395 39325 0 39325 39325 OTHER INCOME - MISC 561499 126039 126039 EMP REL-HR CONF REVENUE 561499 35100 35100 161139 3112637 2245237 974753 -107353 565854 1215801 34303 281474 136072 5313 58838 44734 102457 4800 127357 360308 8658 123909 64311 170728 35152 ANNUAL EVENT 161774 TRAINING PROGRAM 80627 COMMUNITY RELATIONS 62587 LEAN OPERATIONS 31570 51980 3728607 425 0 73945 80348 850842 852747 74760 65647 4772136 3594005 1323310 1178131 11236826 10249570 835174 1069840 0 110420 14395282 13606703 1453359 714464 705125 730446 220035 144658 300000 1310420 2678519 2899988 X 11716763 10706715 11716763 10706715 14395282 13606703 X -615970 -633533 239455 X X 0 1 X 1 0 0 0 0 895871 22797 -81542 -58745 17917 -76662 FORM 990, SCHEDULE C, PART III-B: THE MANUFACTURER AND BUSINESS ASSOCIATION HAS ELECTED TO CARRYFORWARD BALANCES OF SECTION 162(E) MEMBERSHIP DUES FROM PRIOR YEARS TOTALING $81,542 THAT WERE IN EXCESS OF LOBBYING EXPENSES IN THOSE YEARS. SEE CARRYFORWARD CALCULATION BELOW. __________________________________________________________________________ 2012 NON-DEDUCTIBLE LOBBYING EXPENSES 84,147 CARRYFORWARD FROM LAST YEAR (2,913) TOTAL 81,234 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 79,042 TAXABLE AMOUNT OF LOBBYING EXPENSES 2,192 ___________________________________________________________________________ 2013 NON-DEDUCTIBLE LOBBYING EXPENSES 65,461 CARRYFORWARD FROM LAST YEAR 2,192 TOTAL 67,653 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 89,173 TAXABLE AMOUNT OF LOBBYING EXPENSES (21,520) ___________________________________________________________________________ 2014 NON-DEDUCTIBLE LOBBYING EXPENSES 69,211 CARRYFORWARD FROM LAST YEAR (21,520) TOTAL 47,691 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 106,964 TAXABLE AMOUNT OF LOBBYING EXPENSES (59,273) ___________________________________________________________________________ 2015 NON-DEDUCTIBLE LOBBYING EXPENSES 85,959 CARRYFORWARD FROM LAST YEAR (59,273) TOTAL 26,686 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 88,843 TAXABLE AMOUNT OF LOBBYING EXPENSES (62,157) ___________________________________________________________________________ 2016 NON-DEDUCTIBLE LOBBYING EXPENSES 83,949 CARRYFORWARD FROM LAST YEAR (62,157) TOTAL 21,792 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 80,895 TAXABLE AMOUNT OF LOBBYING EXPENSES (59,103) ___________________________________________________________________________ 2017 NON-DEDUCTIBLE LOBBYING EXPENSES 84,670 CARRYFORWARD FROM LAST YEAR (59,103) TOTAL 25,567 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 74,372 TAXABLE AMOUNT OF LOBBYING EXPENSES (48,805) ___________________________________________________________________________ 2018 NON-DEDUCTIBLE LOBBYING EXPENSES 84,547 CARRYFORWARD FROM LAST YEAR (48,805) TOTAL 35,742 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 70,822 TAXABLE AMOUNT OF LOBBYING EXPENSES (35,080) ___________________________________________________________________________ 2019 NON-DEDUCTIBLE LOBBYING EXPENSES 8,236 CARRYFORWARD FROM LAST YEAR (35,080) TOTAL (26,844) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 70,424 TAXABLE AMOUNT OF LOBBYING EXPENSES (97,268) ___________________________________________________________________________ 2020 NON-DEDUCTIBLE LOBBYING EXPENSES 30,107 CARRYFORWARD FROM LAST YEAR (97,268) TOTAL (67,161) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 19,918 TAXABLE AMOUNT OF LOBBYING EXPENSES (87,079) ___________________________________________________________________________ 2021 NON-DEDUCTIBLE LOBBYING EXPENSES 19,680 CARRYFORWARD FROM LAST YEAR (87,079) TOTAL (67,399) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 18,667 TAXABLE AMOUNT OF LOBBYING EXPENSES (86,066) ___________________________________________________________________________ 2022 NON-DEDUCTIBLE LOBBYING EXPENSES 22,681 CARRYFORWARD FROM LAST YEAR (86,066) TOTAL (63,385) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 18,157 TAXABLE AMOUNT OF LOBBYING EXPENSES (81,542) 50000 50000 3406832 2449887 956945 973924 882287 91637 341380 261831 79549 1178131 INVESTMENT IN SUBSIDIARY 1069840 C 1069840 PAYABLE TO SUBSIDIARY 1200000 LEASE LIABILITY 110420 1310420 X 2673825 -633533 239455 -394078 3067903 44734 44734 3112637 3683873 0 3683873 44734 44734 3728607 PART X, LINE 2: THE ORGANIZATION FOLLOWS TOPIC OF INCOME TAXES FROM THE FINANCIAL ACCOUNTING STANDARDS BOARD, ACCOUNTING STANDARDS CODIFICATION WITH REGARD TO THE ACCOUNTING AND RECOGNITION OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATIONS TAX RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNDISTRIBUTED EARNINGS FROM SUBS 239,455. X X X 1 0 0 JOHN KRAHE PRESIDENT (UNTIL 07/31/22) 161740 0 26861 0 13661 0 1664 0 24434 0 228360 0 0 0 PART I, LINE 4A KRAHE WAS TERMINATED AS PRESIDENT EFFECTIVE AUGUST 1, 2022. HE RECEIVED GROSS PAYMENTS FROM MANUFACTURER & BUSINESS ASSOCIATION (MBA) TOTALING $61,525.38 FROM AUGUST 1 TO DECEMBER 31, 2022 IN EXCHANGE FOR AGREEING TO USE HIS BEST EFFORTS TO ASSIST, ADVISE, AND COOPERATE WITH THE MBA DURING THAT PERIOD AND TO AGREE TO CERTAIN NON-DISCLOSURE, NON-SOLICITATION, AND NON-COMPETE PROVISIONS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED TO INCLUDE THE FOLLOWING CHANGES: - INCREASE THE NUMBER OF NON-INDUSTRIAL MEMBERS PERMITTED TO SERVE ON THE BOARD. - ALLOW BOTH INDUSTRIAL AND NON-INDUSTRIAL BOARD MEMBERS TO SERVE TWO (2) CONSECUTIVE TERMS. - CREATE ONE (1) SINGLE BALLOT WHEN ELECTING BOARD MEMBERS. - CLARIFIES THAT IMMEDIATE PAST CHAIRMEN WHO HOLD AN EX-OFFICIO APPOINTMENT RETAINS A VOTING PRIVILEGE. - ALLOW UP TO TWO (2) NON-INDUSTRIAL MEMBERS TO BE ELECTED TO SERVE AS BOARD OFFICERS. - REMOVE THE "NON-INDUSTRIAL REPRESENTATIVE" SPOT ON THE EXECUTIVE COMMITTEE AS IT IS NO LONGER NEEDED SINCE NON-INDUSTRIAL MEMBERS CAN BE ELECTED AS OFFICERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS AN ASSOCIATION ORGANIZED TO SUPPORT ITS MEMBERS BY PROVIDING INFORMATION AND SERVICES TO ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. FORM 990, PART VI, SECTION A, LINE 7A OPEN POSITIONS ON THE BOARD BECOME AVAILABLE BASED ON THE BY-LAWS. THE NOMINATING COMMITTEE GATHERS ALL NAMES TO BE CONSIDERED FOR A POSITION ON THE BOARD. THESE NAMES ARE PLACED ON A BALLOT WHICH IS SENT TO THE ASSOCIATION MEMBERS TO VOTE ON. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF GOVERNORS FOR REVIEW BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICT OF INTEREST BY OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES IS CONTINUOUSLY MONITORED BY THE ORGANIZATION. POTENTIAL CONFLICTS OF INTEREST WAS DISCUSSED WITH AUDIT COMMITTEE MEMBERS DURING THE ANNUAL AUDIT. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL SUGGESTED RAISES FOR OTHER OFFICERS ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR APPROVAL EACH YEAR. THE COMMITTEE WILL ADJUST THE RAISES AS THEY DEEM APPROPRIATE. THE COMPENSATION FOR THE PRESIDENT IS RECOMMENDED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR FORM 990, PART XI, LINE 9: UNDISTRIBUTED EARNINGS FROM SUBS $239,455 NORTHWEST PA MAECORP 2171 WEST 38TH STREET ERIE PA 16508 251533296 ADMINISTRATION PA N/A C 0 MANUFACTURER'S AND BUS ASSOC INSURANCE 2171 WEST 38TH STREET ERIE PA 16508 542099118 INSURANCE AGENT PA N/A C 0 MANUFACTURER'S & BUS ASSOC LEGAL SERVICE 2171 WEST 38TH STREET ERIE PA 16508 204225107 LEGAL SERVICE PA N/A C 0 EMPLOYER'S ENERGY ALLIANCE OF PA INC 2171 WEST 38TH STREET ERIE PA 16508 264495829 COLLECT TRANSFER PA N/A C 0 MBAUSA HOLDING COMPANY 2171 WEST 38TH STREET ERIE PA 16508 274676135 HOLDING COMPANY PA MANUFACTURER C 1844723 1.00000 1 SMC INSURANCE AGENCY INC 850 CRANBERRY WOODS DR SUITE 2224 CRANBERRY TOWNSHIP PA 16066 251475607 INSURANCE AGENT PA N/A C 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 NORTHWEST PA MAECORP L 395691 CASH MANUFACTURER & BUSINESS ASSOCIATION INSURANCE L 195776 CASH EMPLOYERS ENERGY ALLIANCE OF PENNSYLVANIA INC L 149502 CASH SMC INSURANCE AGENCY L 176184 CASH SMC INSURANCE AGENCY INC E 900000 CASH NORTHWEST PA MAECORP E 300000 CASH FORM 990, SCHEDULE R, PART IV: (1) (A)NAME: NORTHWEST PA MAE CORP (B)PRIMARY ACTIVITY: ADMINISTRATION OF INSURANCE PROGRAMS AND PRODUCTION OF A MAGAZINE (2) (A)NAME: EMPLOYER'S ENERGY ALLIANCE OF PA INC (B)PRIMARY ACTIVITY: COLLECT TRANSFER FEES FOR MARKETING THE ENERGY SERVICES OF ENERGY PROVIDERS