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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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        <DepreciationAmt>3609</DepreciationAmt>
        <BookValueAmt>2165</BookValueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>RETURN IS AMENDED TO CHANGE NAME AS IT APPEARS WITH THE PENNSYLVANIA DEPARTMENT OF STATE FORMERLY: HOMEOWNERS ASSOCIATION OF PHILA AND PHILADELPHIA COUNCIL OF PROPERTY OWNERS NOW: THE HOMEOWNER'S ASSOCIATION OF PHILADELPHIA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PROTECT OWNERS FROM UNJUST AND ARBITRARY ORDINANCES AND DECISIONS DETRIMENTAL TO THE RIGHTS OF CITIZENS AS PROPERTY OWNERS AND TO PRESERVE HOME OWNERSHIP. ALSO, PREPARE FOR PROCESSING LEGAL (LEGAL REPRESENTATION) DOCUMENTS THAT ARE NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION HAS MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS ARE ELECTED ANNUALLY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A REVIEW OF THE RETURN WAS CONDUCTED BY THE TREASURER ONLY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY THE OFFICERS, DIRECTORS, KEY EMPLOYEES, VOLUNTERS AND KEY VENDORS SIGN A CONFLICT OF INTEREST POLICY STATEMENT. IF ANY CONFLICTS OF INTEREST ARE NOTED, THEY ARE INVESTIGATED. NONE HAVE BEEN NOTED THRU 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. INQUIRES MAY BE MADE OF THE OFFICERS AND BOARD OF DIRECTORS.</ExplanationTxt>
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</Return>