Civic Intelligence

Assessors' Association of Pennsylvania

990 • Fiscal year 2018 • EIN 23-6462841

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

PO Box 60769Harrisburg, PA 17106

(717) 526-1010

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-28%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

22nd percentile

-18%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

1.1%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

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

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $209,137Liabilities 2010: $4,365Net Assets 2010: $204,7722010Assets 2011: $247,499Liabilities 2011: $21,201Net Assets 2011: $226,2982011Assets 2013: $249,517Liabilities 2013: $4,530Net Assets 2013: $244,9872013Assets 2014: $305,663Liabilities 2014: $7,916Net Assets 2014: $297,7472014Assets 2015: $324,932Liabilities 2015: $30,069Net Assets 2015: $294,8632015Assets 2017: $293,205Liabilities 2017: $14,336Net Assets 2017: $278,8692017Assets 2018: $240,510Liabilities 2018: $19,194Net Assets 2018: $221,3162018Assets 2020: $406,848Liabilities 2020: $7,683Net Assets 2020: $399,1652020Assets 2022: $475,383Liabilities 2022: $9,959Net Assets 2022: $465,4242022Assets 2024: $695,877Liabilities 2024: $9,121Net Assets 2024: $686,7562024

Highlighted filing

2018

Assets$240,510
Liabilities$19,194
Net Assets$221,316

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $212,3532010Expenses 2011: $195,0892011Revenue 2013: $213,980Expenses 2013: $224,301Net Income 2013: -$10,3212013Revenue 2014: $299,989Expenses 2014: $249,358Net Income 2014: $50,6312014Revenue 2015: $248,812Expenses 2015: $239,956Net Income 2015: $8,8562015Revenue 2017: $262,984Expenses 2017: $286,939Net Income 2017: -$23,9552017Revenue 2018: $265,907Expenses 2018: $339,313Net Income 2018: -$73,4062018Revenue 2020: $325,211Expenses 2020: $258,709Net Income 2020: $66,5022020Revenue 2022: $419,789Expenses 2022: $370,295Net Income 2022: $49,4942022Revenue 2024: $529,749Expenses 2024: $405,076Net Income 2024: $124,6732024

Highlighted filing

2018

Revenue$265,907
Expenses$339,313
Net Income-$73,406
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$265,907
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry ShubertPresident
Deborah CrawfordPresident El
Pamela SzajnukCFO
Doug HillExecutive Di
Annie ShafferGovernor
Charles HardesterGovernor
Cheryl PringleGovernor
Chris SavageGovernor
DENYEL O'BRIENGovernor
David ApplebyGovernor
Jennifer PettinaGovernor
Josh ZeynGovernor
Jp Fox IiiGovernor
Kendall PhillipsGovernor
Rocco AmentlerGovernor
Ted ConleyGovernor
Angela TenniesPast Preside
Lynda KyttleSecretary
Robert RolandTreasurer
Mark KellermanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,416
Investment Income
$7,461
Other Revenue
$30
Change in Net Assets
$-73,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$265,907
Revenue Not Reported on Form 990
$15,853
Total Revenue per Audited Statements
$281,760
Total Revenue per Form 990
$265,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$339,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$339,313
Total Expenses per Audited Statements$339,313
Total Expenses per Form 990$339,313
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
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

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.

Form 990, Page 6, Part VI, Line 6

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.

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

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.

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

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.

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

Management reviews the form 990 and financial statements as prepared and reviewed by an independent accountant.

Form 990, Page 6, Part VI, Line 19

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.

Filing and Contact Details

Filer

Filer Name
ASSESSORS' ASSOCIATION OF
EIN
23-6462841
Phone
7175261010
Address
PO BOX 60769, HARRISBURG, PA 17106

Signing Officer

Name
Pamela Szajnuk
Title
CFO
Phone
7175261010
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Hill
Formed
1966
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
50

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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

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.

Form 990, Part IX, Line 11G

Affiliation fee - ccap 137,400 34,955 0 publication journal advertising 1,107 0 0 total 138,507 34,955 0

Form 990, Page 12, Part XII, Line 2C

The oversight process has not changed.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR
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IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO 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.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetUnrelatedBusTxblIncmAmt03343
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficeExpensesGrp/TotalAmt0722
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0ANNUAL CONFERENCE
IRS990/OtherExpensesGrp/Desc1CPE CLASS
IRS990/OtherExpensesGrp/Desc2BOARD STAFF
IRS990/OtherExpensesGrp/Desc3FALL CONFERENCE
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IRS990/OtherExpensesGrp/ProgramServicesAmt134199
IRS990/OtherExpensesGrp/ProgramServicesAmt227674
IRS990/OtherExpensesGrp/ProgramServicesAmt323823
IRS990/OtherExpensesGrp/TotalAmt059899
IRS990/OtherExpensesGrp/TotalAmt134199
IRS990/OtherExpensesGrp/TotalAmt227674
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IRS990/OtherRevenueMiscGrp/BusinessCd0561499
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
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IRS990/OtherRevenueTotalAmt030
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IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0DOUG HILL
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IRS990/ProgramServiceRevenueGrp/Desc0SPRING/FALL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1CPE AND TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3PUBLICATION
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0131895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt172582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt248489
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35450
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt05450
IRS990/ProgSrvcAccomActy2Grp/Desc0ASSESSORS' 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/ExpenseAmt034199
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0115710
IRS990/ProgSrvcAccomActy3Grp/Desc0AAP 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/ExpenseAmt02888
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05361
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GENERAL 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/ExpenseAmt0183549
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05450
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05823
IRS990/PYOtherExpensesAmt0286939
IRS990/PYOtherRevenueAmt095
IRS990/PYProgramServiceRevenueAmt0257066
IRS990/PYRevenuesLessExpensesAmt0-23955
IRS990/PYTotalExpensesAmt0286939
IRS990/PYTotalRevenueAmt0262984
IRS990/ReconcilationRevenueExpnssAmt0-73406
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0131895
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02,134
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SCHEDULE 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/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05823
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05261
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09827
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014726
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt043098
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0252996
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0250766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0280696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0234746
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033317
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01052521
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05823
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05261
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09827
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014726
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt043098
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.06000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt03343
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt05751
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt03985
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt04330
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt017409
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt095
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01970
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt039
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02134
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94380
IRS990ScheduleA/PublicSupportPY509Pct00.92150
IRS990ScheduleA/PublicSupportTotal509Amt01052521
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0252996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0250766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0280696
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0234746
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033317
IRS990ScheduleA/Total509Grp/TotalAmt01052521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0263830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0262435
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0291912
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0244612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt052373
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01115162
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0339313
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt015853
IRS990ScheduleD/RevenueNotReportedAmt015853
IRS990ScheduleD/RevenueSubtotalAmt0265907
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt0339313
IRS990ScheduleD/TotalRevenuePerForm990Amt0265907
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0281760
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0339313
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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/ExplanationTxt1GENERAL 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/ExplanationTxt2THE 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/ExplanationTxt3ACTIVE 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/ExplanationTxt4THE 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/ExplanationTxt5THE 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/ExplanationTxt6MANAGEMENT REVIEWS THE FORM 990 AND FINANCIAL STATEMENTS AS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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/ExplanationTxt8AFFILIATION FEE - CCAP 137,400 34,955 0 PUBLICATION JOURNAL ADVERTISING 1,107 0 0 TOTAL 138,507 34,955 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE OVERSIGHT PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B

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