Civic Intelligence

Pennsylvania Manufactured Housing

EIN 23-1544844 • 501(c)6 • New Cumberland, PA

Profile

Industry/membership promotion and services.

315 Limekiln RoadNew Cumberland, PA 17070

www.pmha.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.02x

Higher debt load relative to assets than 24% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.06x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

54th percentile

5.8%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

49th percentile

$135,721

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

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

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

19th percentile

-6.2%

Faster revenue growth than 19% of similar nonprofits.

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

Assets

Up

$2,226,254

Up $246,391 (+12%) from 2023

Liabilities

Up

$34,727

Up $14,451 (+71%) from 2023

Net Assets

Up

$2,191,527

Up $231,940 (+12%) from 2023

Revenue

Down

$580,208

Down $38,078 (-6.2%) from 2023

Expenses

Up

$546,671

Up $5,710 (+1.1%) from 2023

Net Income

Down

$33,537

Down $43,788 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,315,253Liabilities 2012: $87,431Net Assets 2012: $1,227,8222012Assets 2013: $1,352,740Liabilities 2013: $107,337Net Assets 2013: $1,245,4032013Assets 2014: $1,443,734Liabilities 2014: $95,375Net Assets 2014: $1,348,3592014Assets 2015: $1,257,819Liabilities 2015: $88,343Net Assets 2015: $1,169,4762015Assets 2016: $1,226,639Liabilities 2016: $7,532Net Assets 2016: $1,219,1072016Assets 2017: $1,301,484Liabilities 2017: $1,899Net Assets 2017: $1,299,5852017Assets 2018: $1,349,256Liabilities 2018: $36,044Net Assets 2018: $1,313,2122018Assets 2019: $1,405,187Liabilities 2019: $28,538Net Assets 2019: $1,376,6492019Assets 2020: $1,322,218Liabilities 2020: $25,178Net Assets 2020: $1,297,0402020Assets 2021: $1,776,839Liabilities 2021: $9,288Net Assets 2021: $1,767,5512021Assets 2022: $1,780,718Liabilities 2022: $16,618Net Assets 2022: $1,764,1002022Assets 2023: $1,979,863Liabilities 2023: $20,276Net Assets 2023: $1,959,5872023Assets 2024: $2,226,254Liabilities 2024: $34,727Net Assets 2024: $2,191,5272024

Highlighted filing

2024

Assets$2,226,254
Liabilities$34,727
Net Assets$2,191,527

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $346,547Expenses 2012: $490,145Net Income 2012: -$143,5982012Revenue 2013: $312,168Expenses 2013: $492,269Net Income 2013: -$180,1012013Revenue 2014: $412,886Expenses 2014: $473,678Net Income 2014: -$60,7922014Revenue 2015: $427,122Expenses 2015: $446,932Net Income 2015: -$19,8102015Revenue 2016: $442,754Expenses 2016: $417,965Net Income 2016: $24,7892016Revenue 2017: $466,264Expenses 2017: $450,593Net Income 2017: $15,6712017Revenue 2018: $615,309Expenses 2018: $480,821Net Income 2018: $134,4882018Revenue 2019: $500,704Expenses 2019: $514,466Net Income 2019: -$13,7622019Revenue 2020: $559,296Expenses 2020: $493,167Net Income 2020: $66,1292020Revenue 2021: $575,143Expenses 2021: $448,703Net Income 2021: $126,4402021Revenue 2022: $556,358Expenses 2022: $532,555Net Income 2022: $23,8032022Revenue 2023: $618,286Expenses 2023: $540,961Net Income 2023: $77,3252023Revenue 2024: $580,208Expenses 2024: $546,671Net Income 2024: $33,5372024

Highlighted filing

2024

Revenue$580,208
Expenses$546,671
Net Income$33,537

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.0
Gross Receipts
$796,164
Mission and Program Overview

Mission

Industry/membership promotion and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,539,498$1,837,900▲ $298,402
Savings and Temporary Cash Investments$355,339$290,844▼ $64,495
Land, Buildings, and Equipment, Net$64,550$62,856▼ $1,694
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,979,863$2,226,254▲ $246,391
Other Assets Total$20,276$34,454▲ $14,178
Liabilities
Other Liabilities$20,276$34,727▲ $14,451
Total Liabilities$20,276$34,727▲ $14,451
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,959,587$2,191,527▲ $231,940
Total Net Assets Fund Balance$1,959,587$2,191,527▲ $231,940
Total Liabilities and Net Assets / Fund Balance$1,979,863$2,226,254▲ $246,391

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,388$223,517$238,905
Land$45,785-$45,785
Other Land Buildings-$43,473$43,473
Equipment$1,683$40,844$42,527
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary GaiskiExecutive ViFT$115,534$20,187$135,721

Board Members and Trustees

NameTitle
Tammy EngelPresident
Jeffrey ChalkSupplier Director
Amber PefferEastern Dire
Kevin ArcherFinance Dire
Cathy WhitselHonorary Mem
D Ray BroderickHonorary Mem
James McdonaldHonorary Mem
Sean DaltonInsurance Di
Jeff ZimmermanModular Mfg
Dale WalkerPast Preside
Dee EisenhartSecretary
Lloyd BlackSr Hud Mfgr
Jared SurnamerTreasurer
Tracy KirbyVice Preside
John FanelliWestern Dire
Karen WillarWestern Dire
Sam HemmingerWestern Dire
William HughesWestern Dire
Revenue and Support

Revenue Composition

Contributions and Grants
$2,500
Program Service Revenue
$551,827
Investment Income
$16,114
Other Revenue
$9,767
All Other Contributions
$2,500
Change in Net Assets
$33,537

Audited Revenue Reconciliation

Revenue per Audited Statements
$562,231
Revenue Not Reported on Financial Statements
$17,977
Revenue Not Reported on Form 990
$198,403
Total Revenue per Audited Statements
$760,634
Total Revenue per Form 990
$580,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$284,532
Other Expenses$262,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$135,721
Other Salaries and Wages---$91,914
Conferences and Meetings---$78,540
Other Employee Benefits---$39,931
Fees for Services Other---$36,000
Office Expenses---$31,733
Occupancy---$29,135
Fees for Service Investment Mgmnt Fees---$17,977
Payroll Taxes---$16,966
Information Technology---$10,760
Fees for Services Lobbying---$9,540
Travel---$9,253
Fees for Services Legal---$8,477
Fees for Services Accounting---$5,925
Depreciation Depletion---$5,767
Insurance---$2,653
Other Expenses---$2,200
Interest---$704
Advertising---$650
Total Functional Expenses$0$0$0$546,671

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$546,671
Expenses per Audited Statements$528,694
Total Expenses per Audited Statements$528,694
Expenses Not Reported on Financial Statements$17,977
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$9,540
Political Expenditures$9,540
Total Nondeductible Lobbying and Political Cost$9,540
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$20,640
Operating Lease Liabilities$14,087
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

Membership is broken down by the type of business the member does. Categories consist of builders/developers, communities, retailers, financial services/professional, insurance, supplies, repairs/services, transporters, & manufacturers. Board members vote for the position of president, vice president, secretary and treasurer. Every member gets to vote for position of supplier director,insurance director, finance director, hud manufacturer directors, and the modular manufacturer director. Members in the categories of retailers,communities, & builders/developers vote for their respective district director as well. Only members holding a full membership get to vote. Those holding inactive, media, or affiliate memberships do not get to vote. Members are not entitled to approve any of the board decisions or receive a share of profits or net assets upon the organization's dissolution.

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

Members elect board of directors.

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

Board of directors has authorization to make, alter, amend and repeal the bylaws of the association. Members have authorization to change such actions by majority vote.

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

Evp reviews 990 form and sends copy to the executive committee to review. The completed 990 is discussed with the board at the august meeting.

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

Board members are required annually to sign a form at the february board meeting disclosing any conflict of interest.

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

Executive director's salary is reviewed and approved by the executive committee.

Form 990, Page 6, Part VI, Line 19

Governing documents made available upon request.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Manufactured Housing
EIN
23-1544844
Phone
7177743440
Address
315 LIMEKILN ROAD, NEW CUMBERLAND, PA 17070

Signing Officer

Name
Mary Gaiski
Title
Executive Vice Pres
Phone
7177743440
Signed
2025-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Gaiski
Formed
1949
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
4

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
Mark S Mcnally CPA
Phone
7176973888
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal income tax as provided by code section 501(c)(6) of the internal revenue code. Accordingly, no income tax is incurred unless the association earns income considered to be unrelated business income. The association has elected to pay a proxy tax equal to 21% of lobbying expenditures. The tax is paid in lieu of reporting to its members the nondeductible percentage of members dues attributable to lobbying expenses. The modified cash basis of accounting requires management to evaluate positions taken by the association. Management evaluated the tax positions taken and concluded that the association had taken no uncertain tax positions that require recognition or disclosure in the financial statements. No provision or benefit for income taxes has been included in the financial statements. With few exceptions, the association is no longer subject to income tax examinations by u.s. Federal, state or local tax authorities for years before december 31, 2021.

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IRS990/Form990PartVIISectionAGrp/TitleTxt16HONORARY MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt17HONORARY MEM
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE VI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01949
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-63058
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0152898
IRS990/GrossReceiptsAmt0796164
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt010760
IRS990/InsuranceGrp/TotalAmt02653
IRS990/InterestGrp/TotalAmt0704
IRS990/InvestmentIncomeGrp/ExclusionAmt079172
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt079172
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01539498
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01837900
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt0307834
IRS990/LandBldgEquipBasisNetGrp/BOYAmt064550
IRS990/LandBldgEquipBasisNetGrp/EOYAmt062856
IRS990/LandBldgEquipCostOrOtherBssAmt0370690
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0215956
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0INDUSTRY/MEMBERSHIP PROMOTION AND SERVICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01959587
IRS990/NetAssetsOrFundBalancesEOYAmt02191527
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-63058
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-63058
IRS990/NetUnrlzdGainsLossesInvstAmt0198403
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01959587
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02191527
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt029135
IRS990/OfficeExpensesGrp/TotalAmt031733
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt020276
IRS990/OtherAssetsTotalGrp/EOYAmt034454
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039931
IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1BOARD EXPENSES
IRS990/OtherExpensesGrp/Desc2FEDERAL PROXY TAX
IRS990/OtherExpensesGrp/TotalAmt010475
IRS990/OtherExpensesGrp/TotalAmt12350
IRS990/OtherExpensesGrp/TotalAmt22200
IRS990/OtherLiabilitiesGrp/BOYAmt020276
IRS990/OtherLiabilitiesGrp/EOYAmt034727
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0COMMISSION INCOME
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12267
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12267
IRS990/OtherRevenueTotalAmt09767
IRS990/OtherSalariesAndWagesGrp/TotalAmt091914
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt016966
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0MARY GAISKI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEETINGS & SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc3ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0457650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt185843
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0457650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt185843
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32295
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02295
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017500
IRS990/PYInvestmentIncomeAmt032804
IRS990/PYOtherExpensesAmt0259232
IRS990/PYOtherRevenueAmt013490
IRS990/PYProgramServiceRevenueAmt0554492
IRS990/PYRevenuesLessExpensesAmt077325
IRS990/PYSalariesCompEmpBnftPaidAmt0281729
IRS990/PYTotalExpensesAmt0540961
IRS990/PYTotalRevenueAmt0618286
IRS990/ReconcilationRevenueExpnssAmt033537
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0355339
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290844
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0457650
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt09540
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt09540
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt09540
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PMHA WORKS WITH CONTRACT LOBBYISTS ON LEGISLATIVE AND REGULATORY ISSUES THAT DIRECTLY IMPACT THE FACTORY BUILT HOUSING INDUSTRY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/TaxableAmt09540
IRS990ScheduleD/BuildingsGrp/BookValueAmt015388
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0223517
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0238905
IRS990ScheduleD/EquipmentGrp/BookValueAmt01683
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040844
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042527
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt017977
IRS990ScheduleD/ExpensesSubtotalAmt0528694
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt017977
IRS990ScheduleD/InvestmentExpensesNotIncldAmt017977
IRS990ScheduleD/LandGrp/BookValueAmt045785
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045785
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0198403
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043473
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCE LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0198403
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt017977
IRS990ScheduleD/RevenueSubtotalAmt0562231
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX AS PROVIDED BY CODE SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO INCOME TAX IS INCURRED UNLESS THE ASSOCIATION EARNS INCOME CONSIDERED TO BE UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS ELECTED TO PAY A PROXY TAX EQUAL TO 21% OF LOBBYING EXPENDITURES. THE TAX IS PAID IN LIEU OF REPORTING TO ITS MEMBERS THE NONDEDUCTIBLE PERCENTAGE OF MEMBERS DUES ATTRIBUTABLE TO LOBBYING EXPENSES. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE POSITIONS TAKEN BY THE ASSOCIATION. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062856
IRS990ScheduleD/TotalExpensesPerForm990Amt0546671
IRS990ScheduleD/TotalLiabilityAmt034727
IRS990ScheduleD/TotalRevenuePerForm990Amt0580208
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0760634
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0528694
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS BROKEN DOWN BY THE TYPE OF BUSINESS THE MEMBER DOES. CATEGORIES CONSIST OF BUILDERS/DEVELOPERS, COMMUNITIES, RETAILERS, FINANCIAL SERVICES/PROFESSIONAL, INSURANCE, SUPPLIES, REPAIRS/SERVICES, TRANSPORTERS, & MANUFACTURERS. BOARD MEMBERS VOTE FOR THE POSITION OF PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER. EVERY MEMBER GETS TO VOTE FOR POSITION OF SUPPLIER DIRECTOR,INSURANCE DIRECTOR, FINANCE DIRECTOR, HUD MANUFACTURER DIRECTORS, AND THE MODULAR MANUFACTURER DIRECTOR. MEMBERS IN THE CATEGORIES OF RETAILERS,COMMUNITIES, & BUILDERS/DEVELOPERS VOTE FOR THEIR RESPECTIVE DISTRICT DIRECTOR AS WELL. ONLY MEMBERS HOLDING A FULL MEMBERSHIP GET TO VOTE. THOSE HOLDING INACTIVE, MEDIA, OR AFFILIATE MEMBERSHIPS DO NOT GET TO VOTE. MEMBERS ARE NOT ENTITLED TO APPROVE ANY OF THE BOARD DECISIONS OR RECEIVE A SHARE OF PROFITS OR NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS HAS AUTHORIZATION TO MAKE, ALTER, AMEND AND REPEAL THE BYLAWS OF THE ASSOCIATION. MEMBERS HAVE AUTHORIZATION TO CHANGE SUCH ACTIONS BY MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVP REVIEWS 990 FORM AND SENDS COPY TO THE EXECUTIVE COMMITTEE TO REVIEW. THE COMPLETED 990 IS DISCUSSED WITH THE BOARD AT THE AUGUST MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE REQUIRED ANNUALLY TO SIGN A FORM AT THE FEBRUARY BOARD MEETING DISCLOSING ANY CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01979863
IRS990/TotalAssetsEOYAmt02226254
IRS990/TotalAssetsGrp/BOYAmt01979863
IRS990/TotalAssetsGrp/EOYAmt02226254

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