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    <ReturnTs>2024-10-14T03:50:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251524288</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PENN NATIONAL HOMEOWNERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Steve Mitchell</InCareOfNm>
      <BusinessNameControlTxt>PENN</BusinessNameControlTxt>
      <ForeignPhoneNum>7176608326</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 358</AddressLine1Txt>
        <CityNm>MONT ALTO</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>172370358</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steven Mitchell</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-10-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.PNCA.org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>79066</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1850</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>15568</MembershipDuesAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
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      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="1850" referenceDocumentName="IRS990ScheduleG">52132</FundraisingGrossIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>-9125</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>9511</OtherRevenueTotalAmt>
      <TotalRevenueAmt>17809</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>11406</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>4669</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16075</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1734</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26388</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>28122</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>28122</EOYAmt>
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        <BOYAmt>26388</BOYAmt>
        <EOYAmt>28122</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>See Part III Statement Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mark Orndorff</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Beth Pryor</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Saundy Fielhauer</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steve Mitchell</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Gale Christ</PersonNm>
        <TitleTxt>Membership Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dan Whaley</PersonNm>
        <TitleTxt>Past President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Eileen Grady</PersonNm>
        <TitleTxt>Publications Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Rob Ackerman</PersonNm>
        <TitleTxt>Community Liasion</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Tara Kellam</PersonNm>
        <TitleTxt>Social Activities Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
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      <BooksInCareOfDetail>
        <PersonNm>Steven Mitchell</PersonNm>
        <USAddress>
          <AddressLine1Txt>3663 Cascades Drive</AddressLine1Txt>
          <CityNm>Fayetteville</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17222</ZIPCd>
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        <PhoneNum>7176608326</PhoneNum>
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      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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        <Event1Nm>Holiday Dinner Dance</Event1Nm>
        <GrossReceiptsEvent1Amt>11770</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>1250</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>10520</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>15013</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>1495</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>727</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Golf Outing</Event2Nm>
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        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>6275</GrossRevenueEvent2Amt>
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        <RentFacilityCostsEvent2Amt>3420</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>3820</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>0</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>13</OtherEventsTotalCnt>
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        <CharitableContriOtherEventsAmt>600</CharitableContriOtherEventsAmt>
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        <CashPrizesOtherEventsAmt>0</CashPrizesOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>0</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>750</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>35474</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>450</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>0</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>52132</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>1850</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>50282</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
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        <RentFcltyCostsTotalEventsAmt>4170</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>54307</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>1945</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>727</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>61257</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-10975</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Form 990-EZ Part 1 Line 8 - Other Revenue - Association Newsletter Advertising, $9511|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Line 16= Administration $1198 Committee Support $700 Insurance $1315 Federal Taxes &amp; Prep Fees $640 Memorial &amp; Veteran Day Services $107 Website $709. TOTAL, $4669|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 28</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Organization's Primary Purpose: The Association was established to provide a structure within which to develop and maintain socially interactive and mutually beneficial groups within our community. Association sponsored activities for the year included: monthly newsletters to member households a membership directory to each member which lists contact information and addresses of each member an annual picnic attended by 186 members holiday dinner dance attended by 240 members 5 wine pairing events 2 music events two community golf outings attended by 128 members per event and maintenance of the community website. The Association also supports social activity groups including a community chorus community garden neighborhood welcome committee ladies &amp; mens luncheon groups plus other social groups and clubs in the community.</ExplanationTxt>
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