2024-06-12T12:02:54-04:00 2023-12-31 232213999 HAMILTON & MUSSER PC CPAS 176 CUMBERLAND PARKWAY MECHANICSBURG PA 17055 990 2023-01-01 231544844 PENNSYLVANIA MANUFACTURED HOUSING ASSOCIATION PENN 7177743440 315 LIMEKILN ROAD NEW CUMBERLAND PA 17070 MARY GAISKI EXECUTIVE VICE PRES 7177743440 2024-06-10 true MARY GAISKI XXX-XX-XXXX true MARK S MCNALLY CPA P01678111 7176973888 2024-06-10 2023 2023-04-26 12:10:37Z MARY GAISKI 315 LIMEKILN ROAD NEW CUMBERLAND PA 17070 1034740 false X WWW.PMHA.ORG X 1949 PA INDUSTRY/MEMBERSHIP PROMOTION AND SERVICES. 15 15 4 2250 17500 570748 554492 -23540 32804 9150 13490 556358 618286 0 0 271600 281729 0 0 260955 259232 532555 540961 23803 77325 1780718 1979863 16618 20276 1764100 1959587 INDUSTRY/MEMBERSHIP PROMOTION AND SERVICES. false false PROMOTION AND ENHANCEMENT OF THE MANUFACTURED HOUSING INDUSTRY WITHIN PENNSYLVANIA AND PROVIDING SERVICES TO OVER 450 MEMBERS. false true true true false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 4 true true true false false false false false false false X 15 15 false false false false true true true true true false false false true true true true true true false false X MARY GAISKI 7177743440 315 LIMEKILN ROAD NEW CUMBERLAND PA 17070 TAMMY ENGEL PRESIDENT 1.00 X X 0 0 0 TRACY KIRBY VICE PRESIDE 1.00 X X 0 0 0 JARED SURNAMER TREASURER 1.00 X X 0 0 0 DEE EISENHART SECRETARY 1.00 X X 0 0 0 DALE WALKER PAST PRESIDE 1.00 X 0 0 0 LLOYD BLACK SR HUD MFGR 1.00 X 0 0 0 AMBER PEFFER EASTERN DIRE 1.00 X 0 0 0 JOHN FANELLI WESTERN DIRE 1.00 X 0 0 0 SAM HEMMINGER WESTERN DIRE 1.00 X 0 0 0 WILLIAM HUGHES WESTERN DIRE 1.00 X 0 0 0 KAREN WILLAR WESTERN DIRE 1.00 X 0 0 0 KEVIN ARCHER FINANCE DIRE 1.00 X 0 0 0 SEAN DALTON INSURANCE DI 1.00 X 0 0 0 JEFF ZIMMERMAN MODULAR MFG 1.00 X 0 0 0 JEFFREY CHALK SUPPLIER DIR 1.00 X 0 0 0 JAMES MCDONALD HONORARY MEM 1.00 X 0 0 0 CATHY WHITSEL HONORARY MEM 1.00 X 0 0 0 D RAY BRODERICK HONORARY MEM 1.00 X 0 0 0 MARY GAISKI EXECUTIVE VI 40.00 X 109629 0 26456 109629 26456 1 false false false 17500 17500 MEMBERSHIP DUES 230000 457525 457525 MEETINGS & SEMINARS 900099 89150 89150 OTHER MEMBER ASSESSMENTS 900099 5567 5567 ADVERTISING INCOME 900099 2250 2250 554492 71371 71371 377887 416454 -38567 -38567 -38567 COMMISSION INCOME 900099 7500 7500 MISCELLANEOUS INCOME 5990 5990 13490 618286 527165 2250 71371 136085 96249 33663 15732 13599 5860 9787 14282 36250 7800 45615 9386 28860 8626 59291 1241 2394 DUES AND SUBSCRIPTIONS 11034 BOARD EXPENSES 3207 FEDERAL PROXY TAX 2000 540961 0 0 0 X 200 200 277983 355339 370690 306140 65790 64550 1421336 1539498 15409 20276 1780718 1979863 16618 20276 16618 20276 X 1764100 1959587 1764100 1959587 1780718 1979863 77325 118162 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9487 false false false false 457525 9487 9487 9487 SCHEDULE C, PART I-A, LINE 1 PMHA WORKS WITH CONTRACT LOBBYISTS ON LEGISLATIVE AND REGULATORY ISSUES THAT DIRECTLY IMPACT THE FACTORY BUILT HOUSING INDUSTRY. 45785 45785 238905 222678 16227 42527 39989 2538 43473 43473 64550 OPERATING LEASE LIABILITIES 20276 20276 X SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX AS PROVIDED BY CODE SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO INCOME TAX IS INCURRED UNLESS THE ASSOCIATION EARNS INCOME CONSIDERED TO BE UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS ELECTED TO PAY A PROXY TAX EQUAL TO 21% OF LOBBYING EXPENDITURES. THE TAX IS PAID IN LIEU OF REPORTING TO ITS MEMBERS THE NONDEDUCTIBLE PERCENTAGE OF MEMBERS DUES ATTRIBUTABLE TO LOBBYING EXPENSES. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE POSITIONS TAKEN BY THE ASSOCIATION. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2020. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS BROKEN DOWN BY THE TYPE OF BUSINESS THE MEMBER DOES. CATEGORIES CONSIST OF BUILDERS/DEVELOPERS, COMMUNITIES, RETAILERS, FINANCIAL SERVICES/PROFESSIONAL, INSURANCE, SUPPLIES, REPAIRS/SERVICES, TRANSPORTERS, & MANUFACTURERS. BOARD MEMBERS VOTE FOR THE POSITION OF PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER. EVERY MEMBER GETS TO VOTE FOR POSITION OF SUPPLIER DIRECTOR,INSURANCE DIRECTOR, FINANCE DIRECTOR, HUD MANUFACTURER DIRECTORS, AND THE MODULAR MANUFACTURER DIRECTOR. MEMBERS IN THE CATEGORIES OF RETAILERS,COMMUNITIES, & BUILDERS/DEVELOPERS VOTE FOR THEIR RESPECTIVE DISTRICT DIRECTOR AS WELL. ONLY MEMBERS HOLDING A FULL MEMBERSHIP GET TO VOTE. THOSE HOLDING INACTIVE, MEDIA, OR AFFILIATE MEMBERSHIPS DO NOT GET TO VOTE. MEMBERS ARE NOT ENTITLED TO APPROVE ANY OF THE BOARD DECISIONS OR RECEIVE A SHARE OF PROFITS OR NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B BOARD OF DIRECTORS HAS AUTHORIZATION TO MAKE, ALTER, AMEND AND REPEAL THE BYLAWS OF THE ASSOCIATION. MEMBERS HAVE AUTHORIZATION TO CHANGE SUCH ACTIONS BY MAJORITY VOTE. FORM 990, PAGE 6, PART VI, LINE 11B EVP REVIEWS 990 FORM AND SENDS COPY TO THE EXECUTIVE COMMITTEE TO REVIEW. THE COMPLETED 990 IS DISCUSSED WITH THE BOARD AT THE AUGUST MEETING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED ANNUALLY TO SIGN A FORM AT THE FEBRUARY BOARD MEETING DISCLOSING ANY CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUEST.