Civic Intelligence

Pennsylvania Landscape &

990 • Fiscal year 2020 • EIN 23-1618776

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 22, 2021

908 N Second StreetHarrisburg, PA 17102

(717) 236-2050

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.28x

Higher debt load relative to assets than 83% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.57x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

18th percentile

-28%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

94th percentile

$93,762

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 60.8% of source-year revenue.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

27th percentile

-11%

Faster asset growth than 27% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

-6.8%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$316,461

Down $37,319 (-11%) from 2019

Net Assets

Down

$229,171

Down $42,540 (-16%) from 2019

Liabilities

Up

$87,290

Up $5,221 (+6.4%) from 2019

Revenue

Down

$154,183

Down $11,282 (-6.8%) from 2019

Expenses

Down

$197,276

Down $9,791 (-4.7%) from 2019

Net Income

Down

-$43,093

Down $1,491 (-3.6%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,810,502Liabilities 2010: $1,217,661Net Assets 2010: $592,8412010Assets 2011: $1,687,639Liabilities 2011: $1,006,368Net Assets 2011: $681,2712011Assets 2012: $1,429,859Liabilities 2012: $768,717Net Assets 2012: $661,1422012Assets 2013: $794,800Liabilities 2013: $225,810Net Assets 2013: $568,9902013Assets 2014: $731,583Liabilities 2014: $153,619Net Assets 2014: $577,9642014Assets 2015: $674,154Liabilities 2015: $122,556Net Assets 2015: $551,5982015Assets 2016: $547,342Liabilities 2016: $98,350Net Assets 2016: $448,9922016Assets 2017: $550,688Liabilities 2017: $108,111Net Assets 2017: $442,5772017Assets 2018: $390,639Liabilities 2018: $81,264Net Assets 2018: $309,3752018Assets 2019: $353,780Liabilities 2019: $82,069Net Assets 2019: $271,7112019Assets 2020: $316,461Liabilities 2020: $87,290Net Assets 2020: $229,1712020Assets 2021: $422,586Liabilities 2021: $88,822Net Assets 2021: $333,7642021Assets 2022: $349,402Liabilities 2022: $77,254Net Assets 2022: $272,1482022Assets 2023: $385,312Liabilities 2023: $79,788Net Assets 2023: $305,5242023Assets 2024: $405,195Liabilities 2024: $77,171Net Assets 2024: $328,0242024

Highlighted filing

2020

Assets$316,461
Liabilities$87,290
Net Assets$229,171

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,106,5322010Revenue 2011: $1,059,613Expenses 2011: $1,057,837Net Income 2011: $1,7762011Expenses 2012: $1,025,8162012Expenses 2013: $1,061,9562013Revenue 2014: $381,814Expenses 2014: $336,918Net Income 2014: $44,8962014Revenue 2015: $298,787Expenses 2015: $330,565Net Income 2015: -$31,7782015Revenue 2016: $289,972Expenses 2016: $380,044Net Income 2016: -$90,0722016Revenue 2017: $302,839Expenses 2017: $319,411Net Income 2017: -$16,5722017Revenue 2018: $219,874Expenses 2018: $357,013Net Income 2018: -$137,1392018Revenue 2019: $165,465Expenses 2019: $207,067Net Income 2019: -$41,6022019Revenue 2020: $154,183Expenses 2020: $197,276Net Income 2020: -$43,0932020Revenue 2021: $170,094Expenses 2021: $162,731Net Income 2021: $7,3632021Revenue 2022: $144,278Expenses 2022: $155,451Net Income 2022: -$11,1732022Revenue 2023: $159,252Expenses 2023: $167,073Net Income 2023: -$7,8212023Revenue 2024: $233,514Expenses 2024: $251,049Net Income 2024: -$17,5352024

Highlighted filing

2020

Revenue$154,183
Expenses$197,276
Net Income-$43,093
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 22, 2021
Return Version
2019v5.0
Gross Receipts
$199,344
Mission and Program Overview

Mission

The mission of plna is to strengthen the landscape and nursery industry by building community, expanding knowledge, and protecting values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$311,688$275,393▼ $36,295
Savings and Temporary Cash Investments$26,756$31,290▲ $4,534
Prepaid Expenses and Deferred Charges$8,833$6,828▼ $2,005
Land, Buildings, and Equipment, Net$3,248--
Accounts Receivable$2,177$2,850▲ $673
Inventories for Sale or Use$978--
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$353,780$316,461▼ $37,319
Liabilities
Deferred Revenue$80,235$83,534▲ $3,299
Accounts Payable and Accrued Expenses$1,834$3,756▲ $1,922
Total Liabilities$82,069$87,290▲ $5,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,460$213,718▼ $41,742
Net Assets With Donor Restrictions$16,251$15,453▼ $798
Total Net Assets Fund Balance$271,711$229,171▼ $42,540
Total Liabilities and Net Assets / Fund Balance$353,780$316,461▼ $37,319

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$9,263$9,263
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathy S CorriganFormer PresiFT$85,000$8,762$93,762

Board Members and Trustees

NameTitle
Theodore VentreChairman
Katie DubowVice Chairma
Andy ErnstBoard Member
Christopher UhlandBoard Member
Hagan HetzBoard Member
Rob MchaleBoard Member
Paul KimicataSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$119,132
Program Service Revenue
$10,337
Investment Income
$6,144
Other Revenue
$18,570
Change in Net Assets
$-43,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$101,264
Other Expenses$96,012
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---$93,762
Fees for Services Other---$34,417
Information Technology---$16,776
Office Expenses---$14,321
Payroll Taxes---$7,502
Fees for Services Accounting---$7,042
Insurance---$3,589
Advertising---$2,305
Fees for Service Investment Mgmnt Fees---$1,446
Depreciation Depletion---$1,166
Conferences and Meetings---$200
Other Expenses---$97
Total Functional Expenses$0$0$0$197,276
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$6,000
Total Nondeductible Lobbying and Political Cost$6,000
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 membership of the corporation shall be made up of the following classes: active, (voting members), associate, student club, individual student, honorary, life and retired nurseryman members, and any other classification of membership which may from time to time be designated by the board of directors.

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

The active members elect members of the board.

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

Any decisions of the board are subject to approval by active members.

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

The form 990 is to be posted on secure portion of website only accessible by the board of directors with email request to review. Administratively, the organization can monitor the reviews.

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

Annual review with the board of directors and incoming board members.

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

The organization's board of directors evaluates and determines the president's compensation based on their performance throughout the year and national and regional comparability data.

Form 990, Page 6, Part VI, Line 19

Governing documents and policies are available to the public via the organization's website. Financial statements are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Pennsylvania Landscape &
EIN
23-1618776
Phone
7172362050
Address
908 N SECOND STREET, HARRISBURG, PA 17102

Signing Officer

Name
Theodore Ventre
Title
Chairman
Phone
7172362050
Signed
2021-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theodore Ventre
Formed
1904
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
10

Preparer

Firm
Hamilton & Musser Pc Cpas
Address
176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055
Preparer
William P Ashman CPA
Phone
7176973888
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONSULTING 34,417 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The association follows the standards for accounting for uncertainty in income taxes according to the principles of asc 740, income taxes, which prescribes a recognition threshold and measurement attribute for the consolidated financial statement recognition and measurement of a tax position taken, or expected to be taken, in a tax return. It requires management to evalutate tax positions taken by the association and related entities, including whether the entities are exempt from income taxes. Management evaluated the tax positions taken and concluded that the association had taken no uncertain tax positions that require recognition or disclosure in the consolidated financial statements. With few exceptions, the association is no longer subject to income tax examinations by the u.s.federal, state or local tax authorities for years before june 30, 2017.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCORDING TO THE PRINCIPLES OF ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN. IT REQUIRES MANAGEMENT TO EVALUTATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RELATED ENTITIES, INCLUDING WHETHER THE ENTITIES ARE EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S.FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP OF THE CORPORATION SHALL BE MADE UP OF THE FOLLOWING CLASSES: ACTIVE, (VOTING MEMBERS), ASSOCIATE, STUDENT CLUB, INDIVIDUAL STUDENT, HONORARY, LIFE AND RETIRED NURSERYMAN MEMBERS, AND ANY OTHER CLASSIFICATION OF MEMBERSHIP WHICH MAY FROM TIME TO TIME BE DESIGNATED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ACTIVE MEMBERS ELECT MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DECISIONS OF THE BOARD ARE SUBJECT TO APPROVAL BY ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS TO BE POSTED ON SECURE PORTION OF WEBSITE ONLY ACCESSIBLE BY THE BOARD OF DIRECTORS WITH EMAIL REQUEST TO REVIEW. ADMINISTRATIVELY, THE ORGANIZATION CAN MONITOR THE REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL REVIEW WITH THE BOARD OF DIRECTORS AND INCOMING BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD OF DIRECTORS EVALUATES AND DETERMINES THE PRESIDENT'S COMPENSATION BASED ON THEIR PERFORMANCE THROUGHOUT THE YEAR AND NATIONAL AND REGIONAL COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE TO THE PUBLIC VIA THE ORGANIZATION'S WEBSITE. FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTING 34,417 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLNA PAC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE SCH O
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SEE SCH O
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 352
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ANNVILLE
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IRS990ScheduleR/PaidEmployeesSharingInd0true
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PENNSYLVANIA LANDSCAPE AND NURSERY ASSOCIATION FOUNDATION (PLNA FOUNDATION): PRIMARY ACTIVITY: PROVIDE FINANCIAL RESOURCES FOR EDUCATION AND RESEARCH IN HORTICULTURE. PENNSYLVANIA LANDSCAPE AND NURSERY POLITICAL ACTION COMMITTEE (PLNA PAC): PRIMARY ACTIVITY: MAKE CONTRIBUTIONS TO POLITICAL CANDIDATES SUPPORTING PLNA OBJECTIVES.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0353780
IRS990/TotalAssetsGrp/EOYAmt0316461
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IRS990/TotalContributionsAmt0119132
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THEODORE VENTRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07172362050
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PENNSYLVANIA LANDSCAPE &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NURSERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PENN
ReturnHeader/Filer/EIN0231618776
ReturnHeader/Filer/PhoneNum07172362050
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232213999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMILTON & MUSSER PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0176 CUMBERLAND PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MECHANICSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd017055
ReturnHeader/PreparerPersonGrp/PhoneNum07176973888
ReturnHeader/PreparerPersonGrp/PreparationDt02021-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM P ASHMAN CPA
ReturnHeader/ReturnTs02021-04-22T12:23:37-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.08$0.33$0.23$0.25$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.08$0.31$0.16$0.17$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.08$0.27$0.14$0.16$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.09$0.33$0.17$0.16$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.09$0.23$0.15$0.20$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.08$0.27$0.17$0.21$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.08$0.31$0.22$0.36$0.14
2017Summary only. Only limited summary data is available for this year.$0.55$0.11$0.44$0.30$0.32$0.02
2016Summary only. Only limited summary data is available for this year.$0.55$0.10$0.45$0.29$0.38$0.09
2015Summary only. Only limited summary data is available for this year.$0.67$0.12$0.55$0.30$0.33$0.03
2014Summary only. Only limited summary data is available for this year.$0.73$0.15$0.58$0.38$0.34$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.23$0.57$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.77$0.66$1.03
2011Summary only. Only limited summary data is available for this year.$1.69$1.01$0.68$1.06$1.06$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$1.22$0.59$1.11