2024-08-09T17:56:43-04:00 2023-12-31 233022325 ZELENKOFSKE AXELROD LLC 210 TOLLGATE HILL ROAD GREENSBURG PA 15601 990 2023-01-01 236462841 ASSESSORS' ASSOCIATION OF PENNSYLVANIA ASSE 7175261010 PO BOX 60769 HARRISBURG PA 17106 PAMELA SZAJNUK CFO 7175261010 2024-08-07 true false JARED C EWING P00596532 7248342151 2024-08-07 2023 2024-08-08 14:25:15Z TERRY COCHRAN PO BOX 60769 HARRISBURG PA 17106 434914 false X WWW.PAASSESSORS.ORG X 1966 PA THE ASSOCIATION'S PURPOSE IS TO REPRESENT THE INTERESTS OF COUNTY ASSESSMENT PROFESSIONALS IN PA. 6 6 0 5085 4085 0 400680 412005 19109 22909 0 419789 434914 0 0 0 0 0 370295 373570 370295 373570 49494 61344 475383 565966 9959 12304 465424 553662 X TO IMPROVE ASSESSMENT PRACTICES IN THE COMMONWEALTH OF PENNSYLVANIA, TO PROVIDE FOR THE COLLECTION, DISTRIBUTION, AND EXCHANGE OF INFORMATION RELATING TO THE FIELD OF ASSESSMENT AMONG MEMBERS, TO IMPROVE PUBLIC RELATIONS, TO INFORM MEMBERS OF LEGISLATION INTENDED TO IMPROVE ASSESSMENT FUNCTIONS, TO COOPERATE WITH OTHER INTERESTED AGENCIES IN THE PROMOTION OF THE OBJECTIVES OF THIS ASSOCIATION, AND IN EVERY PROPER WAY TO ENCOURAGE A FAIR AND JUST DISTRIBUTION OF THE TAX BURDEN. false false 89999 141496 AAP HOLDS TWO CONFERENCES PER YEAR TO PROVIDE THE CONTINUING EDUCATION NEED FOR OUR MEMBERS AND NON-MEMBERS TO MAINTAIN THEIR CERTIFIED PROPERTY EVALUATOR'S (CPE) LICENSES. IN PENNSYLVANIA, CPE'S NEED 28 CREDIT HOURS EVERY TWO YEARS IN ORDER TO RENEW THEIR LICENSES. EACH CONFERENCE HAS ROUGHLY 175 TO 250 ATTENDEES DEPENDING ON LOCATION AND PLACE IN THE TWO YEAR EDUCATION CYCLE. 36482 177065 ASSESSORS' ASSOCIATION OF PENNSYLVANIA'S(AAP)MAIN FOCUS IS TO PROVIDE CONTINUING EDUCATION TO OUR MEMBERS AND ALSO NON-MEMBERS. WE HOLD CONTINUING PROFESSIONAL EDUCATION CLASSES AT LEAST TWICE EACH YEAR. EACH SET OF CLASSES IS FOUR WEEKS OF EDUCATION TO PREPARE OUR STUDENTS TO TAKE THE STATE CPE EXAM TO BECOME CERTIFIED PROPERTY EVALUATORS. AAP PROVIDES CLASS TRANSCRIPTS FOR OUR STUDENTS BEFORE THEY TAKE THE EXAM. WE ALSO OFFER PERIODIC TEST PREP CLASSES TO PREPARE STUDENTS TO TAKE THE TEST AFTER THEY HAVE TAKEN THE INITIAL FOUR WEEKS OF EDUCATION. 68316 88359 AAP PROVIDES A NUMBER OF OTHER SERVICES TO OUR MEMBERS SUCH AS STAND-ALONE CLASSES, CLASSES IN CONJUNCTION WITH CCAP, LOBBYING SERVICES ON ASSESSMENT ISSUES, TECHNICAL SUPPORT, TRANSCRIPT TRACKING, SUPPORT FOR OUR SIX CHAPTERS, AND A QUARTERLY NEWSLETTER. 91349 5085 GENERAL PROGRAM SERVICE EXPENSES RELATED TO FUNDING THE OVERALL OBJECTIVE OF THE ORGANIZATION. THIS INCLUDES A PORTION OF CCAP AFFILIATE FEES WHICH COVERS COSTS FOR EMPLOYEES, EMPLOYEE BENEFITS, BOARD AND STAFF EXPENSES, PRINTING, AND POSTAGE. 91349 5085 286146 true false false false false false false false false false false false false false false 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 false false false true 13 0 false 0 true true false false false false false false false X 6 6 false true false false true true true true true false false false false true true false false false X PAMELA SZAJNUK CFO 7175261010 2789 OLD POST ROAD HARRISBURG PA 17110 X JOSHUA ZEYN PRESIDENT 2.00 X X 0 0 0 RITA YANNAYON PRESIDENT-EL 2.00 X X 0 0 0 SARAH JORDAN VICE-PRESIDE 2.00 X X 0 0 0 MICHELLE MACK TREASURER 2.00 X X 0 0 0 KRISTIN MONTGOMERY START 102023 SECRETARY 2.00 X X 0 0 0 JENNIFER PETTINA PAST PRESIDE 2.00 X X 0 0 0 SUSAN MILLER LEFT 92023 PAST PRESIDE 2.00 X X 0 0 0 PAMELA SZAJNUK CFO 5.00 X 0 0 0 TERRY COCHRAN EXECUTIVE DI 30.00 X 0 0 0 false false false CPE AND TRAINING 611430 177065 177065 SPRING/FALL CONFERENCE 611710 141496 141496 CHAPTER SUPPORT SERVICES 611710 88359 88359 PUBLICATION 611710 5085 5085 412005 22909 22909 434914 406920 5085 22909 X 4581 4581 2575 2575 161481 74057 87424 420 420 281 281 EDUCATION 59836 59836 ANNUAL CONFERENCE 57204 57204 CPE CLASS 36482 36482 FALL CONFERENCE 32795 32795 17915 17915 373570 286146 87424 0 165505 206768 281 4000 309597 355198 475383 565966 7959 10304 2000 2000 9959 12304 X 465424 553662 465424 553662 475383 565966 61344 26894 X true X false true false X 310038 305346 326647 393900 406920 1742851 310038 305346 326647 393900 406920 1742851 1742851 6998 13115 5024 19109 22909 67155 6998 13115 5024 19109 22909 67155 3707 3899 4800 5780 4085 22271 1520 1520 322263 322360 336471 418789 433914 1833797 0.95040 0.95500 0.04000 0.03000 X PART III, LINE 12 1,520 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE REGULATIONS, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. ASC NO. 740, "INCOME TAXES," PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS TAKEN ON ITS TAX RETURN. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FORM 990 - ORGANIZATION'S MISSION TO IMPROVE ASSESSMENT PRACTICES IN THE COMMONWEALTH OF PENNSYLVANIA, TO PROVIDE FOR THE COLLECTION, DISTRIBUTION, AND EXCHANGE OF INFORMATION RELATING TO THE FIELD OF ASSESSMENT AMONG MEMBERS, TO IMPROVE PUBLIC RELATIONS, TO INFORM MEMBERS OF LEGISLATION INTENDED TO IMPROVE ASSESSMENT FUNCTIONS, TO COOPERATE WITH OTHER INTERESTED AGENCIES IN THE PROMOTION OF THE OBJECTIVES OF THIS ASSOCIATION, AND IN EVERY PROPER WAY TO ENCOURAGE A FAIR AND JUST DISTRIBUTION OF THE TAX BURDEN. FORM 990, PAGE 2, PART III, LINE 4D GENERAL PROGRAM SERVICE EXPENSES RELATED TO FUNDING THE OVERALL OBJECTIVE OF THE ORGANIZATION. THIS INCLUDES A PORTION OF CCAP AFFILIATE FEES WHICH COVERS COSTS FOR EMPLOYEES, EMPLOYEE BENEFITS, BOARD AND STAFF EXPENSES, PRINTING, AND POSTAGE. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION HAS ENTERED INTO AN ANNUAL AFFILIATION AGREEMENT WITH THE COUNTY COMMISSIONERS ASSOCIATION OF PENNSYLVANIA ("CCAP"). THE AGREEMENT PROVIDES THAT CCAP WILL PROVIDE FACILITIES, STAFF POSITIONS, TECHNICAL ASSISTANCE, CLERICAL, ADMINISTRATIVE SUPPORT, AND SUPPLIES FOR AN ANNUAL FEE. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMEBERS: ELECTED AND APPOINTED NON-CONTRACTED PUBLIC OFFICIALS OF THE VARIOUS GOVERNMENTS IN THE COMMONWEALTH OF PENNSYLVANIA WHO ARE ENGAGED IN THE WORK OF ASSESSING PROPERTY FOR LOCAL TAX PURPOSES ARE ELIGIBLE TO BECOME ACTIVE MEMBERS. ASSOCIATE MEMBERS: ALL PERSONS NOT ELIGIBLE FOR ACTIVE MEMBERSHIP BUT WHO ARE REGULARLY EMPLOYED BY ANY STATE OR LOCAL GOVERNMENTAL AGENCY OR EDUCATIONAL INSTITUTION WITHIN THE COMMONWEALTH OF PENNSYLVANIA AND FORMER ACTIVE MEMBERS WHO HAVE TERMINATED THEIR EMPLOYMENT IN THE TAX ASSESSMENT FIELD, SHALL BE ELIGIBLE FOR ASSOCIATE MEMBERS. COOPERATIVE MEMBERS: PERSONS, GOVERNMENTAL AGENCIES, AND ORGANIZATIONS NOT ELIGIBLE FOR ACTIVE OR ASSOCIATE MEMBERSHIP, IF THEY ARE INTERESTED IN THE SCIENCE OF ASSESSMENT AND TAXATION, AND IF THEY SUBSCRIBE TO THE OBJECTIVES OF THIS ASSOCIATION, MAY APPLY FOR MEMBERSHIP WITHIN THE COOPERATIVE GROUP. IF SUCH APPLICATIONS ARE APPROVED BY THE BOARD OF GOVERNORS, THE SAID PERSONS, GOVERNMENTAL AGENCIES, AND ORGANIZATIONS SHALL BE ELIGIBLE TO BECOME COOPERATIVE MEMBERS. HONORARY MEMBERS: PERSONS WHO HAVE CONTRIBUTED CONSIDERABLY TO THE OBJECTIVE OF THIS ASSOCIATION SHALL BE ELIGIBLE FOR HONORARY MEMBERSHIP, IF IN THE OPINION OF THE BOARD OF GOVERNORS, THEIR CONTRIBUTIONS MERIT THIS AWARD. HONORARY MEMBERSHIPS SHALL BE CONFERRED FOR LIFE. HONORARY MEMBERS SHALL NOT BE REQUIRED TO PAY DUES. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF GOVERNORS (THE GOVERNING BODY) CONSISTS OF TWO MEMBERS DESIGNATED BY EACH OF THE LOCAL CHAPTERS OF THE ASSOCIATION. MEMBERS DESIGNATED WILL SERVE A TWO-YEAR STAGGERED TERM AND ONLY ACTIVE MEMBERS OF THE ASSOCIATION, WHOSE DUES ARE PAID, MAY BE APPOINTED TO THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 7B THE FOLLOWING ARE SUBJECT TO APPROVAL BY MEMBERS: 1) AMENDMENTS TO THE CONSTITUTION; 2) REMOVAL OF OFFICERS AND EXPULSION OF MEMBERS; AND 3) DISSOLUTION OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS THE FORM 990 AND FINANCIAL STATEMENTS AS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTANT. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC INSPECTION UPON REQUEST. GOVERNING DOCUMENTS ARE ALSO AVAILABLE ON ASSOCIATION'S WEBSITE. FORM 990, PART IX, LINE 11G AFFILIATION FEE - CCAP 74,057 87,424 0 FORM 990, PART XI LINE 9: RESTATEMENT TO NET ASSETS WAS NECESSARY TO REFLECT THE CONSOLIDATION OF THE ORGANIZATION'S CHAPTERS AS OF THE BEGINNING OF THE YEAR.