Civic Intelligence

Professional Housing Management

990 • Fiscal year 2016 • EIN 23-7445734

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 09, 2017

154 Fort Evans Road NELeesburg, VA 20176

(703) 771-1888

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

65th percentile

0.16x

Higher debt load relative to revenue than 65% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

1st percentile

-120%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

53rd percentile

$70,378

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 57.4% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-68%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$587,996

Down $126,470 (-18%) from 2015

Net Assets

Down

$567,817

Down $146,649 (-21%) from 2015

Liabilities

Up

$20,179

Up $20,179 from 2015

Revenue

Down

$122,596

Down $260,941 (-68%) from 2015

Expenses

Down

$269,245

Down $456,902 (-63%) from 2015

Net Income

Up

-$146,649

Up $195,961 (+57%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,114,512Liabilities 2010: $0Net Assets 2010: $2,114,5122010Assets 2011: $2,019,955Liabilities 2011: $1,212Net Assets 2011: $2,018,7432011Assets 2012: $1,856,575Liabilities 2012: $4,873Net Assets 2012: $1,851,7022012Assets 2013: $1,417,288Liabilities 2013: -$564Net Assets 2013: $1,417,8522013Assets 2014: $1,057,076Liabilities 2014: $0Net Assets 2014: $1,057,0762014Assets 2015: $714,466Liabilities 2015: $0Net Assets 2015: $714,4662015Assets 2016: $587,996Liabilities 2016: $20,179Net Assets 2016: $567,8172016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2016

Assets$587,996
Liabilities$20,179
Net Assets$567,817

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,709,4292010Expenses 2011: $2,043,3062011Expenses 2012: $1,586,5852012Expenses 2013: $818,0342013Revenue 2014: $363,541Expenses 2014: $724,314Net Income 2014: -$360,7732014Revenue 2015: $383,537Expenses 2015: $726,147Net Income 2015: -$342,6102015Revenue 2016: $122,596Expenses 2016: $269,245Net Income 2016: -$146,6492016Revenue 2017: $87,986Expenses 2017: $652,696Net Income 2017: -$564,7102017

Highlighted filing

2016

Revenue$122,596
Expenses$269,245
Net Income-$146,649
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 9, 2017
Return Version
2015v3.0
Gross Receipts
$122,596
Mission and Program Overview

Mission

The organization is a trade association for professional housing managers. The mission of phma is to contribute towards better quality housing for our military members and their families by continuously raising the level of proficiency and professionalism within the military services' housing management profession through improved communications and networking; education and training; certification programs; and professional recognition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$714,466$567,817▼ $146,649
Land, Buildings, and Equipment, Net$462,782$452,104▼ $10,678
Savings and Temporary Cash Investments$232,158$135,691▼ $96,467
Cash and Non-Interest-Bearing Accounts$19,425$100▼ $19,325
Total Assets$714,466$587,996▼ $126,470
Other Assets Total$101$101→ $0
Liabilities
Other Liabilities-$20,179-
Total Liabilities$0$20,179▲ $20,179
Net Assets / Fund Balance
Total Net Assets Fund Balance$714,466$567,817▼ $146,649
Total Liabilities and Net Assets / Fund Balance$714,466$587,996▼ $126,470

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$287,162$128,269$415,431
Land$164,942-$164,942
Equipment-$141,579$141,579
Other Land Buildings-$52,787$52,787
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon R MooreExec DirectorPT$70,378-$70,378
Mona B PearsonDeputy ExecPT$59,899$1,760$61,659

Board Members and Trustees

NameTitle
Del EulberghPresident
Darlene MccoyDirector of Chapt
Elijah a WilkersonExec VP
Chris ColeSecretary
Barry ScribnerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Content CommunicatorsPublishingPO BOX 223056, Chantilly, VA 20153$168,751
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$131,746
Investment Income
$95
Other Revenue
$-9,245
Change in Net Assets
$-146,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,216
Salaries, Compensation, and Employee Benefits$23,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$29,219--$29,219
Fees for Services Other$23,291--$23,291
Comp Disqual Persons$15,089--$15,089
Depreciation Depletion$10,678--$10,678
Fees for Services Legal-$6,413-$6,413
Other Salaries and Wages$5,350--$5,350
Office Expenses-$4,868-$4,868
Insurance$4,086--$4,086
Fees for Services Accounting-$4,022-$4,022
Information Technology$2,481--$2,481
Travel$2,396--$2,396
Payroll Taxes$2,337--$2,337
Other Expenses$37,707$365-$365
Pension Plan Contributions-$253-$253
All Other Expenses-$10-$10
Total Functional Expenses$252,803$16,442$0$269,245
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
N/p-mhli$20,000
Payroll Liabilities$179
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Mona pearson jon r moore exe director deputy exec family relationship

Form 990, Page 6, Part VI, Line 4

The articles of incorporation were amended to delete. Section 3 of such articles and to substitute the following section 3 in its place: 3. If for any reason it becomes necessary to dissolve or liquidate the corporation, the remaining assets of the corporation, after its lawful obligations and all other requirements of law are met and complied with, shall be transferred or conveyed to one or more corporations, societies, organizations engaged in activities similar to those of the corporation and qualifying under section 501(c) (6) or section 50 1(c)(3) of the internal revenue code, as from time to time amended, as may be specified in a plan of distribution adopted as required by law or as directed by a court of competent jurisdiction.

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

Phma's vision, mission and objectives are annually reviewed by a president, executive vice president, and eight elected members of the board of directors, whose essential function is to oversee, at the annual board and general membership meeting, in broad terms, the successful execution of phmas vision, mission and objectives by the central office. They serve without compensation.

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

The treasurer is responsible for general oversight of official financial files prepared and maintained by the executive director and the central office, including related documents of the association and required irs reports.

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

The conflicts of interest policy is included in the employee handbook. It is monitored and enforced as follows. "if you have any influence on transactions involving purchases, contracts, or leases, it is imperative that you disclose this fact to an officer of phma as soon as possible. By alerting us to the existence of any actual or even a potential conflict of interest, we can establish safeguards to protect all parties. Phma takes the perception of conflict of interest very seriously. Failure to disclose a potential conflict of interest to an officer of phma could impact your employment with phma." everyone is required to sign an employee acknowledgement form upon receiving the employee handbook. Officers, directors, trustees, and key employees are required to disclose potential conflicts at annual meetings.

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

The executive director is hired as an employee of phma by the executive council, for a base year, with no limit on option years. Either party may terminate employment by 90 days written notice. The salary of the executive director is set in the base year at a salary commensurate with amounts paid by other associations of the same general budget amounts in the washington area and based on the experience of the employee. Based on satisfactory performance, the executive director is eligible for a maximum annual salary increase of 5%.

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

The executive director is authorized to hire and establish salaries for the deputy executive director and other central office staff as required. Personnel may be hired as employees or independent contractors. The salary of the deputy executive director is set in the base year at a salary commensurate with amounts paid by other associations of the same general budget amounts in the washington area and based on the experience of the employee. Based on satisfactory performance, the deputy executive director is eligible for a maximum annual salary increase of 5%.

Form 990, Page 6, Part VI, Line 19

On website and upon request

Filing and Contact Details

Filer

Filer Name
Professional Housing Management
EIN
23-7445734
Phone
7037711888
Address
154 FORT EVANS ROAD NE, LEESBURG, VA 20176

Signing Officer

Name
Jon R Moore
Title
Exec Director
Phone
7037711888
Signed
2017-02-09

Organization Details

Principal Officer
Jon R Moore
Formed
1998
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
5
Employees
6
Volunteers
10

Preparer

Firm
Updegrove Combs & Mcdaniel Plc
Address
10 ROCK POINTE LN STE 3, WARRENTON, VA 20186
Preparer
Mary Leigh Mcdaniel
Phone
5403475681
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is a trade association for professional housing managers. The mission of phma is to contribute towards better quality housing for our military members and their families by continuously raising the level of proficiency and professionalism within the military services' housing management profession through improved communications and networking; education and training; certification programs; and professional recognition.

Form 990, Page 1, Part I, Line 6

Members of the board of directors serve without compensation.

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

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0N/P-MHLI
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt020179
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A TRADE ASSOCIATION FOR PROFESSIONAL HOUSING MANAGERS. THE MISSION OF PHMA IS TO CONTRIBUTE TOWARDS BETTER QUALITY HOUSING FOR OUR MILITARY MEMBERS AND THEIR FAMILIES BY CONTINUOUSLY RAISING THE LEVEL OF PROFICIENCY AND PROFESSIONALISM WITHIN THE MILITARY SERVICES' HOUSING MANAGEMENT PROFESSION THROUGH IMPROVED COMMUNICATIONS AND NETWORKING; EDUCATION AND TRAINING; CERTIFICATION PROGRAMS; AND PROFESSIONAL RECOGNITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD OF DIRECTORS SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONA PEARSON JON R MOORE EXE DIRECTOR DEPUTY EXEC FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ARTICLES OF INCORPORATION WERE AMENDED TO DELETE. SECTION 3 OF SUCH ARTICLES AND TO SUBSTITUTE THE FOLLOWING SECTION 3 IN ITS PLACE: 3. IF FOR ANY REASON IT BECOMES NECESSARY TO DISSOLVE OR LIQUIDATE THE CORPORATION, THE REMAINING ASSETS OF THE CORPORATION, AFTER ITS LAWFUL OBLIGATIONS AND ALL OTHER REQUIREMENTS OF LAW ARE MET AND COMPLIED WITH, SHALL BE TRANSFERRED OR CONVEYED TO ONE OR MORE CORPORATIONS, SOCIETIES, ORGANIZATIONS ENGAGED IN ACTIVITIES SIMILAR TO THOSE OF THE CORPORATION AND QUALIFYING UNDER SECTION 501(C) (6) OR SECTION 50 1(C)(3) OF THE INTERNAL REVENUE CODE, AS FROM TIME TO TIME AMENDED, AS MAY BE SPECIFIED IN A PLAN OF DISTRIBUTION ADOPTED AS REQUIRED BY LAW OR AS DIRECTED BY A COURT OF COMPETENT JURISDICTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PHMA'S VISION, MISSION AND OBJECTIVES ARE ANNUALLY REVIEWED BY A PRESIDENT, EXECUTIVE VICE PRESIDENT, AND EIGHT ELECTED MEMBERS OF THE BOARD OF DIRECTORS, WHOSE ESSENTIAL FUNCTION IS TO OVERSEE, AT THE ANNUAL BOARD AND GENERAL MEMBERSHIP MEETING, IN BROAD TERMS, THE SUCCESSFUL EXECUTION OF PHMAS VISION, MISSION AND OBJECTIVES BY THE CENTRAL OFFICE. THEY SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TREASURER IS RESPONSIBLE FOR GENERAL OVERSIGHT OF OFFICIAL FINANCIAL FILES PREPARED AND MAINTAINED BY THE EXECUTIVE DIRECTOR AND THE CENTRAL OFFICE, INCLUDING RELATED DOCUMENTS OF THE ASSOCIATION AND REQUIRED IRS REPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICTS OF INTEREST POLICY IS INCLUDED IN THE EMPLOYEE HANDBOOK. IT IS MONITORED AND ENFORCED AS FOLLOWS. "IF YOU HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS, OR LEASES, IT IS IMPERATIVE THAT YOU DISCLOSE THIS FACT TO AN OFFICER OF PHMA AS SOON AS POSSIBLE. BY ALERTING US TO THE EXISTENCE OF ANY ACTUAL OR EVEN A POTENTIAL CONFLICT OF INTEREST, WE CAN ESTABLISH SAFEGUARDS TO PROTECT ALL PARTIES. PHMA TAKES THE PERCEPTION OF CONFLICT OF INTEREST VERY SERIOUSLY. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST TO AN OFFICER OF PHMA COULD IMPACT YOUR EMPLOYMENT WITH PHMA." EVERYONE IS REQUIRED TO SIGN AN EMPLOYEE ACKNOWLEDGEMENT FORM UPON RECEIVING THE EMPLOYEE HANDBOOK. OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AT ANNUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE DIRECTOR IS HIRED AS AN EMPLOYEE OF PHMA BY THE EXECUTIVE COUNCIL, FOR A BASE YEAR, WITH NO LIMIT ON OPTION YEARS. EITHER PARTY MAY TERMINATE EMPLOYMENT BY 90 DAYS WRITTEN NOTICE. THE SALARY OF THE EXECUTIVE DIRECTOR IS SET IN THE BASE YEAR AT A SALARY COMMENSURATE WITH AMOUNTS PAID BY OTHER ASSOCIATIONS OF THE SAME GENERAL BUDGET AMOUNTS IN THE WASHINGTON AREA AND BASED ON THE EXPERIENCE OF THE EMPLOYEE. BASED ON SATISFACTORY PERFORMANCE, THE EXECUTIVE DIRECTOR IS ELIGIBLE FOR A MAXIMUM ANNUAL SALARY INCREASE OF 5%.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EXECUTIVE DIRECTOR IS AUTHORIZED TO HIRE AND ESTABLISH SALARIES FOR THE DEPUTY EXECUTIVE DIRECTOR AND OTHER CENTRAL OFFICE STAFF AS REQUIRED. PERSONNEL MAY BE HIRED AS EMPLOYEES OR INDEPENDENT CONTRACTORS. THE SALARY OF THE DEPUTY EXECUTIVE DIRECTOR IS SET IN THE BASE YEAR AT A SALARY COMMENSURATE WITH AMOUNTS PAID BY OTHER ASSOCIATIONS OF THE SAME GENERAL BUDGET AMOUNTS IN THE WASHINGTON AREA AND BASED ON THE EXPERIENCE OF THE EMPLOYEE. BASED ON SATISFACTORY PERFORMANCE, THE DEPUTY EXECUTIVE DIRECTOR IS ELIGIBLE FOR A MAXIMUM ANNUAL SALARY INCREASE OF 5%.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ON WEBSITE AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JON R MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROFESSIONAL HOUSING MANAGEMENT
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541391150
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UPDEGROVE COMBS & MCDANIEL PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 ROCK POINTE LN STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARRENTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020186
ReturnHeader/PreparerPersonGrp/PhoneNum05403475681
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY LEIGH MCDANIEL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-02-10T08:43:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

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