Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
990 • Fiscal year 2018 • EIN 23-6462841
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Assets
Down$240,510
Down $52,695 (-18%) from 2017
Net Assets
Down$221,316
Down $57,553 (-21%) from 2017
Liabilities
Up$19,194
Up $4,858 (+34%) from 2017
Revenue
Up$265,907
Up $2,923 (+1.1%) from 2017
Expenses
Up$339,313
Up $52,374 (+18%) from 2017
Net Income
Down-$73,406
Down $49,451 (-206%) from 2017
To improve assessment practices in the commonwealth of pennsylvania, to provide for the collection, distribution and exchange of information relating to the field of assessment among members, to improve public relations, to inform members of legislation intended to improve assessment functions, to cooperate with other interested agencies in the promotion of the objectives of this association and in every proper way to encourage a fair and just distribution of the tax burden.
The association's purpose is to represent the interests of county assessment professionals in pa.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $238,455 | $229,610 | ▼ $8,845 |
| Cash and Non-Interest-Bearing Accounts | $53,708 | $9,884 | ▼ $43,824 |
| Prepaid Expenses and Deferred Charges | $1,042 | $991 | ▼ $51 |
| Accounts Receivable | - | $25 | - |
| Total Assets | $293,205 | $240,510 | ▼ $52,695 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $12,936 | $18,694 | ▲ $5,758 |
| Deferred Revenue | $1,400 | $500 | ▼ $900 |
| Total Liabilities | $14,336 | $19,194 | ▲ $4,858 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $278,869 | $221,316 | ▼ $57,553 |
| Total Net Assets Fund Balance | $278,869 | $221,316 | ▼ $57,553 |
| Total Liabilities and Net Assets / Fund Balance | $293,205 | $240,510 | ▼ $52,695 |
| Name | Title |
|---|---|
| Larry Shubert | President |
| Deborah Crawford | President El |
| Pamela Szajnuk | CFO |
| Doug Hill | Executive Di |
| Annie Shaffer | Governor |
| Charles Hardester | Governor |
| Cheryl Pringle | Governor |
| Chris Savage | Governor |
| DENYEL O'BRIEN | Governor |
| David Appleby | Governor |
| Jennifer Pettina | Governor |
| Josh Zeyn | Governor |
| Jp Fox Iii | Governor |
| Kendall Phillips | Governor |
| Rocco Amentler | Governor |
| Ted Conley | Governor |
| Angela Tennies | Past Preside |
| Lynda Kyttle | Secretary |
| Robert Roland | Treasurer |
| Mark Kellerman | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $339,313 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $138,507 | $34,955 | - | $173,462 |
| Other Expenses | $23,823 | - | - | $23,823 |
| All Other Expenses | $12,785 | - | - | $12,785 |
| Fees for Services Legal | $3,000 | - | - | $3,000 |
| Fees for Services Accounting | $2,675 | - | - | $2,675 |
| Insurance | $864 | - | - | $864 |
| Office Expenses | $722 | - | - | $722 |
| Advertising | $210 | - | - | $210 |
| Total Functional Expenses | $304,358 | $34,955 | $0 | $339,313 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $339,313 |
| Total Expenses per Audited Statements | $339,313 |
| Total Expenses per Form 990 | $339,313 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization has entered into an annual affiliation agreement with the county commissioners association of pennsylvania ("ccap"). The agreement provides that ccap will provide facilities, staff positions, technical assistance, clerical, administrative support, and supplies for an annual fee.”
“Active memebers: elected and appointed non-contracted public officials of the various governments in the commonwealth of pennsylvania who are engaged in the work of assessing property for local tax purposes are eligible to become active members. Associate members: all persons not eligible for active membership but who are regularly employed by any state or local governmental agency or educational institution within the commonwealth of pennsylvania and former active members who have terminated their employment in the tax assessment field, shall be eligible for associate members. Cooperative members: persons, governmental agencies, and organizations not eligible for active or associate membership, if they are interested in the science of assessment and taxation, and if they subscribe to the objectives of this association, may apply for memberhip within the cooperative group. If such applications are approved by the board of governors, the said persons, governmental agencies, and organizations shall be eligible to become cooperative members. Honorary members: persons who have contributed considerably to the objective of this association shall be eligible for honorary membership, if in the opinion of the board of governors, their contributions merit this award. Honorary memberships shall be conferred for life. Honorary members shall not be required to pay dues.”
“The board of governors (the governing body) consists of two members designated by each of the local chapters of the association. Members designated will serve a two-year staggered term and only active members of the association, whose dues are paid, may be appointed to the board of governors.”
“The following are subject to approval by members: 1) amendments to the constitution; 2) removal of officers and expulsion of members; and 3) dissolution of the association.”
“Management reviews the form 990 and financial statements as prepared and reviewed by an independent accountant.”
“The association makes its governing documents, conflict of interest policies, and financial statements available to public inspection upon request. Governing documents are also available on association's website.”
“To improve assessment practices in the commonwealth of pennsylvania, to provide for the collection, distribution, and exchange of information relating to the field of assessment among members, to improve public relations, to inform members of legislation intended to improve assessment functions, to cooperate with other interested agencies in the promotion of the objectives of this association, and in every proper way to encourage a fair and just distribution of the tax burden.”
“General program service expenses related to funding the overall objective of the organization. This includes a portion of ccap affiliate fees which covers costs for employees, employee benefits, board and staff expenses, printing, and postage.”
“Affiliation fee - ccap 137,400 34,955 0 publication journal advertising 1,107 0 0 total 138,507 34,955 0”
“The oversight process has not changed.”
“The organization is exempt from federal income taxes as an organization described under the internal revenue code section 501(c)(3) and applicable regulations, except for net income derived from unrelated business activities, if any. Asc no. 740, "income taxes," prescribes a comprehensive model for how an organization should measure, recognize, present, and disclose uncertain tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12936 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18694 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 25 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION'S PURPOSE IS TO REPRESENT THE INTERESTS OF COUNTY ASSESSMENT PROFESSIONALS IN PA. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 210 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 210 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12785 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12785 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | PAM SZAJNUK CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7175261010 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2789 OLD POST ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HARRISBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 17110 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 53708 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 9884 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7461 |
| IRS990/CYOtherExpensesAmt | 0 | 339313 |
| IRS990/CYOtherRevenueAmt | 0 | 30 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 258416 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -73406 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 339313 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 265907 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1400 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 500 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | AAP HOLDS TWO CONFERENCES PER YEAR TO PROVIDE THE CONTINUING EDUCATION NEED FOR OUR MEMBERS AND NON-MEMBERS TO MAINTAIN THEIR CERTIFIED PROPERTY EVALUATOR'S (CPE) LICENSES. IN PENNSYLVANIA, CPE'S NEED 28 CREDIT HOURS EVERY TWO YEARS IN ORDER TO RENEW THEIR LICENSES. EACH CONFERENCE HAS ROUGHLY 175 TO 250 ATTENDEES DEPENDING ON LOCATION AND PLACE IN THE TWO YEAR EDUCATION CYCLE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 83722 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2675 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2675 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 34955 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 138507 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 173462 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAMELA SZAJNUK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANGELA TENNIES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LARRY SHUBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DEBORAH CRAWFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT ROLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARK KELLERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LYNDA KYTTLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KENDALL PHILLIPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DENYEL O'BRIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JENNIFER PETTINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ANNIE SHAFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHARLES HARDESTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | CHRIS SAVAGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JOSH ZEYN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | ROCCO AMENTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | TED CONLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | DAVID APPLEBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JP FOX III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | CHERYL PRINGLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | DOUG HILL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT EL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 265907 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 864 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 864 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7461 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7461 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 238455 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 229610 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO IMPROVE ASSESSMENT PRACTICES IN THE COMMONWEALTH OF PENNSYLVANIA, TO PROVIDE FOR THE COLLECTION, DISTRIBUTION, AND EXCHANGE OF INFORMATION RELATING TO THE FIELD OF ASSESSMENT AMONG MEMBERS, TO IMPROVE PUBLIC RELATIONS, TO INFORM MEMBERS OF LEGISLATION INTENDED TO IMPROVE ASSESSMENT FUNCTIONS, TO COOPERATE WITH OTHER INTERESTED AGENCIES IN THE PROMOTION OF THE OBJECTIVES OF THIS ASSOCIATION, AND IN EVERY PROPER WAY TO ENCOURAGE A FAIR AND JUST DISTRIBUTION OF THE TAX BURDEN. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 278869 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 221316 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 3343 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 15853 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 722 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 722 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | ANNUAL CONFERENCE |
| IRS990/OtherExpensesGrp/Desc | 1 | CPE CLASS |
| IRS990/OtherExpensesGrp/Desc | 2 | BOARD STAFF |
| IRS990/OtherExpensesGrp/Desc | 3 | FALL CONFERENCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 59899 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 34199 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27674 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 23823 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 59899 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 34199 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27674 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 23823 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561499 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 30 |
| IRS990/OtherRevenueTotalAmt | 0 | 30 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 991 |
| IRS990/PrincipalOfficerNm | 0 | DOUG HILL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SPRING/FALL CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CPE AND TRAINING |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PUBLICATION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 131895 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 72582 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 48489 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 72582 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 48489 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 5450 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 5450 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ASSESSORS' ASSOCIATION OF PENNSYLVANIA'S(AAP)MAIN FOCUS IS TO PROVIDE CONTINUING EDUCATION TO OUR MEMBERS AND ALSO NON-MEMBERS. WE HOLD CONTINUING PROFESSIONAL EDUCATION CLASSES AT LEAST TWICE EACH YEAR. EACH SET OF CLASSES IS FOUR WEEKS OF EDUCATION TO PREPARE OUR STUDENTS TO TAKE THE STATE CPE EXAM TO BECOME CERTIFIED PROPERTY EVALUATORS. AAP PROVIDES CLASS TRANSCRIPTS FOR OUR STUDENTS BEFORE THEY TAKE THE EXAM. WE ALSO OFFER PERIODIC TEST PREP CLASSES TO PREPARE STUDENTS TO TAKE THE TEST AFTER THEY HAVE TAKEN THE INITIAL FOUR WEEKS OF EDUCATION. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 34199 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 115710 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | AAP PROVIDES A NUMBER OF OTHER SERVICES TO OUR MEMBERS SUCH AS STAND-ALONE CLASSES, CLASSES IN CONJUNCTION WITH CCAP, LOBBYING SERVIDES ON ASESSMENT ISSUES, TECHNICAL SUPPORT, TRANSCRIPT TRACKING, SUPPORT FOR OUR SIX CHAPTERS, AND A QUARTERLY NEWSLETTER. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 2888 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 5361 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | GENERAL PROGRAM SERVICE EXPENSES RELATED TO FUNDING THE OVERALL OBJECTIVE OF THE ORGANIZATION. THIS INCLUDES A PORTION OF CCAP AFFILIATE FEES WHICH COVERS COSTS FOR EMPLOYEES, EMPLOYEE BENEFITS, BOARD AND STAFF EXPENSES, PRINTING, AND POSTAGE. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 183549 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 5450 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 5823 |
| IRS990/PYOtherExpensesAmt | 0 | 286939 |
| IRS990/PYOtherRevenueAmt | 0 | 95 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 257066 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23955 |
| IRS990/PYTotalExpensesAmt | 0 | 286939 |
| IRS990/PYTotalRevenueAmt | 0 | 262984 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -73406 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 131895 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 2,134 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | SCHEDULE A, PART III, LINES 1, 2, AND 11 IN PRIOR YEARS, THE ORGANIZATION SEPARATED MEMBERSHIP DUES REVENUE ON LINE 1 OF SCHEDULE A INSTEAD OF LINE 2. MEMBERSHIP REVENUE IS NOT CONSIDERED TO THE CONTRIBUTORY IN NATURE FOR THE ORGANIZATION, BUT IS CONSIDERED A PROGRAM SERVICE REVENUE. FOR THE CURRENT YEAR, THESE AMOUNTS WERE COMBINED ON LINE 2. IN ADDITION, FOR THE LOSS FROM UNRELATED BUSINESS ACTIVITIES WAS INCLUDED ON THE SCHEDULE FOR THE 2015 YEAR. ONLY NET INCOME SHOULD BE INCLUDED ON THIS LINE. FOR THE CURRENT YEAR, THE LOSS WAS REMOVED FROM THIS SCHEDULE. NONE OF THESE CHANGES WERE DEEMED TO HAVE A SIGNIFICANT IMPACT ON THE ORGANIZATIONS PUBLIC SUPPORT CALCULATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | SUPPLEMENTAL INFORMATION |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5823 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5261 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9827 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14726 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 43098 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 252996 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 250766 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 280696 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 234746 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 33317 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1052521 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 7461 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 5823 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5261 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 9827 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 14726 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 43098 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.06000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 3343 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 5751 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3985 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4330 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 17409 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 95 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1970 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 2134 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.94380 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.92150 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1052521 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 252996 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 250766 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 280696 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 234746 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 33317 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1052521 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 263830 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 262435 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 291912 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 244612 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 52373 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1115162 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 339313 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 15853 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 15853 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 265907 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES AS AN ORGANIZATION DESCRIBED UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(3) AND APPLICABLE REGULATIONS, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. ASC NO. 740, "INCOME TAXES," PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 339313 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 265907 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 281760 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 339313 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO IMPROVE ASSESSMENT PRACTICES IN THE COMMONWEALTH OF PENNSYLVANIA, TO PROVIDE FOR THE COLLECTION, DISTRIBUTION, AND EXCHANGE OF INFORMATION RELATING TO THE FIELD OF ASSESSMENT AMONG MEMBERS, TO IMPROVE PUBLIC RELATIONS, TO INFORM MEMBERS OF LEGISLATION INTENDED TO IMPROVE ASSESSMENT FUNCTIONS, TO COOPERATE WITH OTHER INTERESTED AGENCIES IN THE PROMOTION OF THE OBJECTIVES OF THIS ASSOCIATION, AND IN EVERY PROPER WAY TO ENCOURAGE A FAIR AND JUST DISTRIBUTION OF THE TAX BURDEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GENERAL PROGRAM SERVICE EXPENSES RELATED TO FUNDING THE OVERALL OBJECTIVE OF THE ORGANIZATION. THIS INCLUDES A PORTION OF CCAP AFFILIATE FEES WHICH COVERS COSTS FOR EMPLOYEES, EMPLOYEE BENEFITS, BOARD AND STAFF EXPENSES, PRINTING, AND POSTAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS ENTERED INTO AN ANNUAL AFFILIATION AGREEMENT WITH THE COUNTY COMMISSIONERS ASSOCIATION OF PENNSYLVANIA ("CCAP"). THE AGREEMENT PROVIDES THAT CCAP WILL PROVIDE FACILITIES, STAFF POSITIONS, TECHNICAL ASSISTANCE, CLERICAL, ADMINISTRATIVE SUPPORT, AND SUPPLIES FOR AN ANNUAL FEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACTIVE MEMEBERS: ELECTED AND APPOINTED NON-CONTRACTED PUBLIC OFFICIALS OF THE VARIOUS GOVERNMENTS IN THE COMMONWEALTH OF PENNSYLVANIA WHO ARE ENGAGED IN THE WORK OF ASSESSING PROPERTY FOR LOCAL TAX PURPOSES ARE ELIGIBLE TO BECOME ACTIVE MEMBERS. ASSOCIATE MEMBERS: ALL PERSONS NOT ELIGIBLE FOR ACTIVE MEMBERSHIP BUT WHO ARE REGULARLY EMPLOYED BY ANY STATE OR LOCAL GOVERNMENTAL AGENCY OR EDUCATIONAL INSTITUTION WITHIN THE COMMONWEALTH OF PENNSYLVANIA AND FORMER ACTIVE MEMBERS WHO HAVE TERMINATED THEIR EMPLOYMENT IN THE TAX ASSESSMENT FIELD, SHALL BE ELIGIBLE FOR ASSOCIATE MEMBERS. COOPERATIVE MEMBERS: PERSONS, GOVERNMENTAL AGENCIES, AND ORGANIZATIONS NOT ELIGIBLE FOR ACTIVE OR ASSOCIATE MEMBERSHIP, IF THEY ARE INTERESTED IN THE SCIENCE OF ASSESSMENT AND TAXATION, AND IF THEY SUBSCRIBE TO THE OBJECTIVES OF THIS ASSOCIATION, MAY APPLY FOR MEMBERHIP WITHIN THE COOPERATIVE GROUP. IF SUCH APPLICATIONS ARE APPROVED BY THE BOARD OF GOVERNORS, THE SAID PERSONS, GOVERNMENTAL AGENCIES, AND ORGANIZATIONS SHALL BE ELIGIBLE TO BECOME COOPERATIVE MEMBERS. HONORARY MEMBERS: PERSONS WHO HAVE CONTRIBUTED CONSIDERABLY TO THE OBJECTIVE OF THIS ASSOCIATION SHALL BE ELIGIBLE FOR HONORARY MEMBERSHIP, IF IN THE OPINION OF THE BOARD OF GOVERNORS, THEIR CONTRIBUTIONS MERIT THIS AWARD. HONORARY MEMBERSHIPS SHALL BE CONFERRED FOR LIFE. HONORARY MEMBERS SHALL NOT BE REQUIRED TO PAY DUES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF GOVERNORS (THE GOVERNING BODY) CONSISTS OF TWO MEMBERS DESIGNATED BY EACH OF THE LOCAL CHAPTERS OF THE ASSOCIATION. MEMBERS DESIGNATED WILL SERVE A TWO-YEAR STAGGERED TERM AND ONLY ACTIVE MEMBERS OF THE ASSOCIATION, WHOSE DUES ARE PAID, MAY BE APPOINTED TO THE BOARD OF GOVERNORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FOLLOWING ARE SUBJECT TO APPROVAL BY MEMBERS: 1) AMENDMENTS TO THE CONSTITUTION; 2) REMOVAL OF OFFICERS AND EXPULSION OF MEMBERS; AND 3) DISSOLUTION OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MANAGEMENT REVIEWS THE FORM 990 AND FINANCIAL STATEMENTS AS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC INSPECTION UPON REQUEST. GOVERNING DOCUMENTS ARE ALSO AVAILABLE ON ASSOCIATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | AFFILIATION FEE - CCAP 137,400 34,955 0 PUBLICATION JOURNAL ADVERTISING 1,107 0 0 TOTAL 138,507 34,955 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE OVERSIGHT PROCESS HAS NOT CHANGED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7B |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.