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    <ReturnTs>2025-10-13T16:34:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-06-01</TaxPeriodBeginDt>
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      <EIN>251524288</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PENN NATIONAL HOMEOWNERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PENN</BusinessNameControlTxt>
      <ForeignPhoneNum>7176608326</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 358</AddressLine1Txt>
        <CityNm>MONT ALTO</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>172370358</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Steven</PersonNm>
      <PersonTitleTxt>Mitchell</PersonTitleTxt>
      <PhoneNum>7176608326</PhoneNum>
      <SignatureDt>2025-10-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.PNCA.org</WebsiteAddressTxt>
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      <ContributionsGiftsGrantsEtcAmt>1250</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>13348</MembershipDuesAmt>
      <InvestmentIncomeAmt>6</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
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      <GamingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="1250" referenceDocumentName="IRS990ScheduleG">38636</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>51485</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-12849</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>11241</OtherRevenueTotalAmt>
      <TotalRevenueAmt>12996</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
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      <OccupancyRentUtltsAndMaintAmt>0</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>10685</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>3190</OtherExpensesTotalAmt>
      <TotalExpensesAmt>13875</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-879</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28122</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>27243</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>28122</BOYAmt>
        <EOYAmt>27243</EOYAmt>
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        <BOYAmt>28122</BOYAmt>
        <EOYAmt>27243</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28122</BOYAmt>
        <EOYAmt>27243</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>See Part III Statement Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Part III Statement Schedule O</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mark Orndorff</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Beth Pryor</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</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>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <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>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Pam Curro</PersonNm>
        <TitleTxt>Social Activities Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Steven Mitchell</PersonNm>
        <USAddress>
          <AddressLine1Txt>3663 Cascades Drive</AddressLine1Txt>
          <CityNm>Fayetteville</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17222</ZIPCd>
        </USAddress>
        <PhoneNum>7176608326</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <Event1Nm>Holiday Dinner Dance</Event1Nm>
        <GrossReceiptsEvent1Amt>8979</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>1250</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>7729</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>753</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>11622</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>1500</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1167</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Community Golf Event</Event2Nm>
        <GrossReceiptsEvent2Amt>5405</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>5405</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>0</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>105</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>3582</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>4761</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>0</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>15</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>25502</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>0</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>25502</GrossRevenueOtherEventsAmt>
        <CashPrizesOtherEventsAmt>0</CashPrizesOtherEventsAmt>
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        <FoodAndBeverageOtherEventsAmt>25095</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>600</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>800</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>39886</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>1250</CharitableContributionsTotAmt>
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        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>858</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>5082</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>41478</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>2100</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1967</OthDirectExpnssTotalEventsAmt>
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        <NetIncomeSummaryAmt>-12849</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Advertising Income from Monthly Newsletter Ads, $11241|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Administration $434 Insurance $1150 Committee Support $1150 Vet Memorial Day Services $204 Federal Tax form filing fees $252 TOTAL $3190, $3190|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, General</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Line 28 - Organizations 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 an annual picnic a holiday dinner dance numerous wine pairing events music nights and two community golf events along within maintaining the organizations community web site. The association along supports social activity groups community garden clubs and luncheons.</ExplanationTxt>
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