Civic Intelligence

Pennsylvania Restaurant & Lodging

EIN 23-1257570 • 501(c)6 • Harrisburg, PA

View Organization Page

Profile

To represent, promote and educate our members for the improvement of the hospitality industry in the commonwealth of pennsylvania.

100 State StreetHarrisburg, PA 17101

www.prla.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.16x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.23x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

1.4%

Higher net margin than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

42nd percentile

3.2%

Faster asset growth than 42% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.8%

Faster revenue growth than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$3,322,103

Up $102,556 (+3.2%) from 2023

Liabilities

Up

$533,947

Up $85,791 (+19%) from 2023

Net Assets

Up

$2,788,156

Up $16,765 (+0.6%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin40th percentile

Revenue

Up

$2,370,593

Up $130,444 (+5.8%) from 2023

Expenses

Up

$2,336,814

Up $206,308 (+9.7%) from 2023

Net Income

Down

$33,779

Down $75,864 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,501,476Liabilities 2010: $560,331Net Assets 2010: $941,1452010Assets 2011: $1,871,851Liabilities 2011: $534,017Net Assets 2011: $1,337,8342011Assets 2012: $2,136,901Liabilities 2012: $599,950Net Assets 2012: $1,536,9512012Assets 2013: $2,169,077Liabilities 2013: $439,960Net Assets 2013: $1,729,1172013Assets 2014: $2,212,083Liabilities 2014: $464,343Net Assets 2014: $1,747,7402014Assets 2015: $2,229,077Liabilities 2015: $568,464Net Assets 2015: $1,660,6132015Assets 2016: $2,402,969Liabilities 2016: $634,522Net Assets 2016: $1,768,4472016Assets 2017: $2,489,618Liabilities 2017: $532,930Net Assets 2017: $1,956,6882017Assets 2018: $2,440,534Liabilities 2018: $514,431Net Assets 2018: $1,926,1032018Assets 2019: $2,688,326Liabilities 2019: $535,392Net Assets 2019: $2,152,9342019Assets 2020: $2,936,760Liabilities 2020: $495,974Net Assets 2020: $2,440,7862020Assets 2021: $3,640,216Liabilities 2021: $818,176Net Assets 2021: $2,822,0402021Assets 2022: $3,114,408Liabilities 2022: $487,350Net Assets 2022: $2,627,0582022Assets 2023: $3,219,547Liabilities 2023: $448,156Net Assets 2023: $2,771,3912023Assets 2024: $3,322,103Liabilities 2024: $533,947Net Assets 2024: $2,788,1562024

Highlighted filing

2024

Assets$3,322,103
Liabilities$533,947
Net Assets$2,788,156
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,441,690Expenses 2010: $1,146,026Net Income 2010: $295,6642010Revenue 2011: $1,611,788Expenses 2011: $1,220,395Net Income 2011: $391,3932011Revenue 2012: $1,622,044Expenses 2012: $1,443,743Net Income 2012: $178,3012012Revenue 2013: $1,740,663Expenses 2013: $1,615,588Net Income 2013: $125,0752013Revenue 2014: $1,910,040Expenses 2014: $1,924,468Net Income 2014: -$14,4282014Revenue 2015: $1,942,496Expenses 2015: $1,995,945Net Income 2015: -$53,4492015Revenue 2016: $2,145,870Expenses 2016: $2,051,684Net Income 2016: $94,1862016Revenue 2017: $2,123,848Expenses 2017: $1,986,305Net Income 2017: $137,5432017Revenue 2018: $2,002,931Expenses 2018: $1,885,390Net Income 2018: $117,5412018Revenue 2019: $2,000,145Expenses 2019: $1,930,098Net Income 2019: $70,0472019Revenue 2020: $1,698,706Expenses 2020: $1,497,673Net Income 2020: $201,0332020Revenue 2021: $1,994,326Expenses 2021: $1,652,696Net Income 2021: $341,6302021Revenue 2022: $2,077,627Expenses 2022: $1,922,285Net Income 2022: $155,3422022Revenue 2023: $2,240,149Expenses 2023: $2,130,506Net Income 2023: $109,6432023Revenue 2024: $2,370,593Expenses 2024: $2,336,814Net Income 2024: $33,7792024

Highlighted filing

2024

Revenue$2,370,593
Expenses$2,336,814
Net Income$33,779
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,322,103
Liabilities
$533,947
Net assets
$2,788,156
Revenue
$2,370,593
Expenses
$2,336,814
Net income
$33,779
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.32$0.53$2.79$2.37$2.34$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.22$0.45$2.77$2.24$2.13$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.11$0.49$2.63$2.08$1.92$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.64$0.82$2.82$1.99$1.65$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.94$0.50$2.44$1.70$1.50$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.69$0.54$2.15$2.00$1.93$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.51$1.93$2.00$1.89$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.49$0.53$1.96$2.12$1.99$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.63$1.77$2.15$2.05$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.57$1.66$1.94$2.00$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.46$1.75$1.91$1.92$0.01
2013Summary only. Only limited summary data is available for this year.$2.17$0.44$1.73$1.74$1.62$0.13
2012Summary only. Only limited summary data is available for this year.$2.14$0.60$1.54$1.62$1.44$0.18
2011Summary only. Only limited summary data is available for this year.$1.87$0.53$1.34$1.61$1.22$0.39
2010Summary only. Only limited summary data is available for this year.$1.50$0.56$0.94$1.44$1.15$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$2,591,709
Mission and Program Overview

Mission

To represent, promote and educate our members for the improvement of the hospitality industry in the commonwealth of pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,442,856$2,680,897▲ $238,041
Land, Buildings, and Equipment, Net$98,386$176,538▲ $78,152
Savings and Temporary Cash Investments$296,718$158,491▼ $138,227
Cash and Non-Interest-Bearing Accounts$177,539$144,163▼ $33,376
Accounts Receivable$173,462$93,134▼ $80,328
Prepaid Expenses and Deferred Charges$30,586$68,880▲ $38,294
Total Assets$3,219,547$3,322,103▲ $102,556
Liabilities
Deferred Revenue$373,886$410,465▲ $36,579
Accounts Payable and Accrued Expenses$74,270$123,482▲ $49,212
Total Liabilities$448,156$533,947▲ $85,791
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,771,391$2,788,156▲ $16,765
Total Net Assets Fund Balance$2,771,391$2,788,156▲ $16,765
Total Liabilities and Net Assets / Fund Balance$3,219,547$3,322,103▲ $102,556

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$52,678$457,799$510,477
Equipment$93,360$145,176$238,536
Land$30,500-$30,500
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph MassaroPres/CEOFT$264,843$46,469$311,312
Benjamin FilecciaSenior VPFT$132,019$24,194$156,213

Board Members and Trustees

NameTitle
Derek BeckmanChairperson
Trip RuvaneVice Chairpe
Bhavin PatelDirector
Bill CovaleskiDirector
Bill KohlDirector
Bob MccaffertyDirector
Brian DaileyDirector
Bryan ReicheltDirector
Carol WatsonDirector
Chris SirianniDirector
Eric NooneDirector
Garrett GalliaDirector
Isidore OgoussanDirector
Jeff CohenDirector
Jeff MetzDirector
Jeff MillerDirector
Jenny FreiDirector
Jensine RuscitoDirector
Jim FrisDirector
Joe BillhimerDirector
John GrafDirector
John OliverDirector
Joseph DisalvoDirector
Juan MartinezDirector
Judy NiDirector
Justin GenzlingerDirector
Lisa RagerDirector
Mary SigelDirector
Matt EnglishDirector
Matt NelsonDirector
Michael RivkinDirector
Mike AxiotisDirector
Mike MitchamDirector
Mike WeaverDirector
Qamara EdwardsDirector
Rick SellDirector
Rob CommeroDirector
Sue Swales-vitulloDirector
Susan DaleDirector
TIM O'LEARYDirector
Tj ArrowoodDirector
Tj QuinnDirector
Tom NeelyDirector
Cynthia SmithImmediate Pa
Fritz SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,030
Program Service Revenue
$1,891,019
Investment Income
$179,640
Other Revenue
$95,904
All Other Contributions
$50,000
Change in Net Assets
$33,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,586,780
Other Expenses$750,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,018,502
Current Officers, Directors, Trustees, and Key Employees---$338,218
Conferences and Meetings---$199,203
Fees for Services Lobbying---$136,499
Other Employee Benefits---$107,758
Payroll Taxes---$95,753
Occupancy---$51,623
Travel---$40,927
All Other Expenses---$40,138
Office Expenses---$35,258
Depreciation Depletion---$34,072
Fees for Services Other---$31,991
Pension Plan Contributions---$26,549
Other Expenses---$19,101
Insurance---$16,757
Fees for Services Accounting---$16,700
Fees for Services Legal---$10,947
Advertising---$6,840
Total Functional Expenses$0$0$0$2,336,814
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$87,635
Fundraising Gross Income$54,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pec Fundraising$208,040$54,010$76,618$-22,608
Total Events$208,040$54,010$87,635$-33,625
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$339,933
Total Nondeductible Lobbying and Political Cost$247,944
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization has individual members that are also chapter members from throughout the state of pennsylvania.”

Form 990, Page 6, Part VI, Line 7A

“The membership of the association elects the members of the governing body at the annual membership meeting.”

Form 990, Page 6, Part VI, Line 7B

“The membership of the association must adopt a resolution each year that ratifies the actions of the officers and governing body.”

Form 990, Page 6, Part VI, Line 11B

“The compensation committee and officers of the board receive a copy of form 990 for review and comment before filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Annually the conflict of interest issue is raised at board meetings and an annual board commitment form and conflict of interest form is required to be signed.”

Form 990, Page 6, Part VI, Line 15A

“The ceo compensation is reviewed and established annually by the compensation committee of the board, reviewed against other organizations of a similar nature filing 990 forms, there is a written employment contract and it is approved by the compensation committee.”

Form 990, Page 6, Part VI, Line 19

“The organization is a 501(c)(6) membership organization. The organization does make its governing documents and conflict of interest policy available to the public through its website, but the financial statements are only made available to the board and membership.”

Filing and Contact Details

Filer

Filer Name
Pennsylvania Restaurant & Lodging
EIN
23-1257570
Phone
7172324433
Address
100 STATE STREET, HARRISBURG, PA 17101

Signing Officer

Name
Joseph Massaro
Title
Pres/CEO
Phone
7172324433
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Massaro
Formed
1937
Legal Domicile
Pa
Voting Board Members
45
Independent Board Members
45
Employees
15
Volunteers
205

Preparer

Firm
Brown Plus
Address
210 GRANDVIEW AVE, CAMP HILL, PA 17011-1706
Preparer
Lauren Fenner CPA
Phone
7177617171
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide marketing/communication services to members.”

Raw XML AppendixShowing 400 of 755 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm15JIM FRIS
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IRS990/Form990PartVIISectionAGrp/PersonNm22JEFF METZ
IRS990/Form990PartVIISectionAGrp/PersonNm23JEFF MILLER
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IRS990/Form990PartVIISectionAGrp/PersonNm26MATT NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm27JUDY NI
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IRS990/Form990PartVIISectionAGrp/PersonNm30ISIDORE OGOUSSAN
IRS990/Form990PartVIISectionAGrp/PersonNm31JOHN OLIVER
IRS990/Form990PartVIISectionAGrp/PersonNm32BHAVIN PATEL
IRS990/Form990PartVIISectionAGrp/PersonNm33TJ QUINN
IRS990/Form990PartVIISectionAGrp/PersonNm34LISA RAGER
IRS990/Form990PartVIISectionAGrp/PersonNm35BRYAN REICHELT
IRS990/Form990PartVIISectionAGrp/PersonNm36MICHAEL RIVKIN
IRS990/Form990PartVIISectionAGrp/PersonNm37JENSINE RUSCITO
IRS990/Form990PartVIISectionAGrp/PersonNm38TRIP RUVANE
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IRS990/Form990PartVIISectionAGrp/PersonNm45CAROL WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm46MIKE WEAVER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRES/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR VP
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR

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