2025-03-30T09:20:24-04:00 2024-10-31 475529483 FREY & CO CPAS LLC 121 N BEST AVE SUITE 2 WALNUTPORT PA 18088 990 2023-11-01 240801264 PALMERTON MEMORIAL PARK ASSN INC PALM PO BOX 33 PALMERTON PA 18071 EDWARD SHELLHAMMER PRESIDENT 6108265910 2025-03-15 true true GARY A FREY CPA P00005403 6107608920 2025-03-30 2023 2025-03-06 01:10:19Z 344135 false X WWW.PALMERTONPOOL.COM X 1945 PA COMMUNITY PARK 11 11 46 5 0 0 111077 15029 220794 222838 5910 7646 53809 56997 391590 302510 0 0 141993 146675 0 0 179538 214224 321531 360899 70059 -58389 1020357 961585 130 0 1020227 961585 COMMUNITY PARK false false 323478 279998 COMMUNITY PARK AND POOL FACILITY 323478 true false false false false false false false false false true true 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 true 0 0 true 46 true false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true false false true false false false PA X X DAVE TWORKOWSKY 6108265910 PO BOX 33 PALMERTON PA 18071 X RICHARD HRUSOVSKY DIRECTOR 1.00 0.00 X 0 0 0 CLARE PAPAY DIRECTOR 1.00 0.00 X 0 0 0 JEFF LAX DIRECTOR 1.00 0.00 X 0 0 0 TERRI SEBELIN DIRECTOR 1.00 0.00 X 0 0 0 LISA SHELLHAMMER DIRECTOR 1.00 0.00 X 0 0 0 APRIL BARTHOLOMEW DIRECTOR 1.00 0.00 X 0 0 0 FRANK CARAZO DIRECTOR 1.00 0.00 X 0 0 0 JOHN BARTHOLOMEW VICE PRESIDENT 1.00 0.00 X 0 0 0 EDWARD SHELLHAMMER PRESIDENT 1.00 0.00 X 0 0 0 ROBERT PALAZZO SECRETARY 2.00 0.00 X 0 0 0 DAVE TWORKOWSKY TREASURER 2.00 0.00 X 0 0 0 0 0 0 0 false false false 15029 15029 POOL MEMBERSHIPS 900099 222838 222838 222838 7646 7646 28925 28925 28925 28925 15389 7906 7483 7483 54308 33719 20589 20589 302510 279998 0 7483 134664 134664 12011 12011 5335 5335 8454 8454 10934 8747 2187 21345 17076 4269 38469 38469 61229 48983 12246 BANK CHARGES 1332 1332 DUES & SUBSCRIPTIONS 7956 6365 1591 REPAIRS AND MAINTENANCE 27468 21975 5493 FEASIBILITY STUDY 31500 25200 6300 202 202 360899 323478 37421 0 123415 89779 407030 411768 1195880 836275 392028 359605 97884 100433 1020357 961585 130 130 0 X 1020227 961585 1020227 961585 1020357 961585 -58389 -253 0 X false false false X 245910 291157 381300 331871 237867 1488105 11281 43225 50229 48103 54308 207146 670 14605 16569 13180 15389 60413 257861 348987 448098 393154 307564 1755664 1755664 21516 20126 25876 35610 36571 139699 21516 20126 25876 35610 36571 139699 7202 14070 19735 18494 20589 80090 286579 383183 493709 447258 364724 1975453 0.88870 0.89690 0.07000 0.06000 X 1041243 704941 336302 154637 131334 23303 359605 SECURITIES INVESTMENTS 100433 F 100433 FESTIVAL 15389 15389 7906 15389 15389 7906 7906 7483 Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION SELLS MEMBERSHIPS TO THE POOL THEY OVERSEE ON AN ANNUAL OR DAILY BASIS (DEPENDING ON THE MEMBERSHIP PURCHASED). Member election for additional members Part VI line 7a THE ORGANIZATION HOLDS ANNUAL ELECTIONS FOR ITS OFFICERS THAT ANY MEMBER IN GOOD STANDING OF THE ORGANIZATION CAN VOTE ON. TO BE IN GOOD STANDING, THE MEMBER HAS TO MEET ALL CRITERIA SET FORTH IN THE BY-LAWS OF THE ORGANIZATION. EACH BOARD MEMBER IS VOTED BY MAJORITY VOTE. MEMBERSHIPS DO NOT VOTE ON OTHER MEMBERSHIPS. ONLY THE BOARDMEMBERS VOTE ON MEMBERSHIPS. Governing body decisions Part VI line 7b DECISIONS MADE BY THE BOARD MEMBERS MUST BE ACCEPTED BY THE GENERAL MEMBERSHIP TO BE ACTED ON. MAJORITY VOTE IS REQUIRED TO PASS ANY DECISION. Form 990 governing body review Part VI line 11 AFTER THE 990 IS PREPARED BY A CPA FIRM THE RETURN IS GIVEN TO THE BOARDMEMBERS TO REVIEW BEFORE SUBMITTING TO THE IRS. Conflict of interest policy compliance Part VI line 12c WHILE THE BOARD DOES NOT HAVE A FORMAL WRITTEN CONFLICT OF INTEREST POLICY IN PLACE, THEY DO HAVE A VERBAL AGREEMENT BETWEEN THE BOARDMEMBERS WHICH REQUIRES THE BOARD MEMBERS TO ACKNOWLEDGE WHEN A POTENTIAL CONFLICT OF INTEREST DOES OCCUR SO THE BOARD CAN TAKE ACTION TO MAKE SURE THE ORGANIZATION IS NOT NEGATIVELY AFFECTED BY THE CONFLICT AND IT IS WITHIN THE MISSION AND REGULATIONS OF THE ORGANIZATION. Form 990 availability to public Part VI line 18 THE 990 IS AVAILABLE DURING NORMAL BUSINESS HOURS UPON REQUEST. IT IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG. Governing documents etc available to public Part VI line 19 THE ORGANIZATION MAKES ALL TAX RETURNS AND PUBLIC DOCUMENTS AVAILABLE TO THE PUBLIC DURING NORMAL BUSINESS HOURS UPON REQUEST. THE INFORMATIONAL RETURNS (FORM 990) ARE AVAILABLE ON WWW.GUIDESTAR.ORG.