PSATS: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PSATS (EIN 23-6003109)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202213199349312671
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-15T13:28:20-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251644159PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROWN SCHULTZ SHERIDAN & FRITZBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1210 GRANDVIEW AVEAddressLine1Txt
CityCAMP HILLCityNm
State AbbreviationPAStateAbbreviationCd
ZIP170111706ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN236003109EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PA STATE ASSOCIATION OF TOWNSHIPBusinessNameLine1Txt
Business Name Line2SUPERVISORSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPASTBusinessNameControlTxt
Phone7177630930PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14855 WOODLAND DRIVEAddressLine1Txt
CityENOLACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17025ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID M SANKOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7177630930PhoneNum
Signature2021-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastSANKOPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN W BONAWITZPreparerPersonNm
PTINP00033505PTIN
Phone7177617171PhoneNum
Preparation2022-11-07PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID M SANKOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14855 WOODLAND DRIVEAddressLine1Txt
CityENOLACityNm
State AbbreviationPAStateAbbreviationCd
ZIP170251291ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,502,359GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.PSATS.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1921FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTO PRESERVE AND STRENGTHEN TOWNSHIP GOVERNMENT AND TO SECURE GREATER VISIBILITY AND INVOLVEMENT FOR TOWNSHIPS IN THE STATE AND FEDERAL POLITICAL ARENAS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee37TotalEmployeeCnt
Total Volunteers101TotalVolunteersCnt
Total Gross UBI$332,724TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,755,266PYProgramServiceRevenueAmt
CY Program Service Revenue$5,951,913CYProgramServiceRevenueAmt
PY Investment Income$50,726PYInvestmentIncomeAmt
CY Investment Income$9,773CYInvestmentIncomeAmt
PY Other Revenue$537,760PYOtherRevenueAmt
CY Other Revenue$540,673CYOtherRevenueAmt
PY Total Revenue$6,343,752PYTotalRevenueAmt
CY Total Revenue$6,502,359CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,162,559PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,136,468CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,964,259PYOtherExpensesAmt
CY Other Expenses$3,151,657CYOtherExpensesAmt
PY Total Expenses$6,126,818PYTotalExpensesAmt
CY Total Expenses$6,288,125CYTotalExpensesAmt
PY Revenues Less Expenses$216,934PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$214,234CYRevenuesLessExpensesAmt
Total Assets BOY$12,410,912TotalAssetsBOYAmt
Total Assets EOY$11,834,261TotalAssetsEOYAmt
Total Liabilities BOY$5,735,083TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,905,915TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,675,829NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,928,346NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE PENNSYLVANIA STATE ASSOCIATION OF TOWNSHIP SUPERVISORS IS TO PRESERVE AND STRENGTHEN TOWNSHIP GOVERNMENT AND TO SECURE GREATER VISABILITY AND INVOLVEMENT FOR TOWNSHIPS IN THE STATE AND FEDERAL POLITICAL ARENAS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,813,021ExpenseAmt
Revenue$2,463,490RevenueAmt
DescEXPENSES INCURRED FOR THE DEVELOPMENT AND MANAGEMENT OF PROGRAMS, MEETINGS, CONFERENCES, AND OTHER TOWNSHIP SERVICESDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,485,101ExpenseAmt
Revenue$1,612,174RevenueAmt
DescEXPENSES INCURRED IN FULFILLING VARIOUS CONTRACTS AND PROGRAMS FOR THE BENEFIT OF TOWNSHIPS AS REQUIRED BY THE COMMONWEALTH OF PENNSYLVANIADesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$65,101ExpenseAmt
Revenue$164,138RevenueAmt
DescPLANNING AND CONDUCTING STATE CONFERENCES/MEETINGSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$245,261ExpenseAmt
Revenue$1,712,111RevenueAmt
DescPUBLICATION OF TOWNSHIP NEWS MAGAZINE, BROCHURES, AND NEWSLETTERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$245,261TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$1,712,111TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$4,608,484TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document32IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee37EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonASSOCIATION OFFICERSPersonNm
Phone7177630930PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14855 WOODLAND DRIVEAddressLine1Txt
Address Line24855 WOODLAND DRIVEAddressLine2Txt
CityENOLACityNm
State AbbreviationPAStateAbbreviationCd
ZIP17025ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DAVID M SANKO
EXECUTIVE DI40.00Yes (X)$332,426$0$16,071
SCOTT COBURN
IN HOUSE LEG40.00$171,561$0$25,465Yes (X)
VIRGINIA L LINN
DIR OF COMMU40.00$107,102$0$7,662Yes (X)
JAMES WHEELER
DIR OF ENVIR40.00$103,030$0$8,544Yes (X)
SHIRL K BARNHART
IMMEDIATE PA3.00$0$0$0Yes (X)
ANDREW J BONI
CHAIRMAN & 13.00Yes (X)$0$0$0Yes (X)
MARY JO CAMPBELL
EXECUTIVE CO3.00$0$0$0Yes (X)
SAMUEL F CRESSLER
EXECUTIVE CO3.00$0$0$0Yes (X)
BOB HEFFELFINGER
EXECUTIVE CO3.00$0$0$0Yes (X)
HOWARD W FRY III
EXECUTIVE CO3.00$0$0$0Yes (X)
JOHN JAY WILKES JR
2ND VICE PRE3.00Yes (X)$0$0$0Yes (X)
MARVIN G METEER
PRESIDENT3.00Yes (X)$0$0$0Yes (X)
DAVID R NYMAN
EXECUTIVE CO3.00$0$0$0Yes (X)
TED POATSY
EXECUTIVE CO3.00$0$0$0Yes (X)
H SCOTT RUSSELL
EXECUTIVE CO3.00$0$0$0Yes (X)
STEVEN D HESS SR
SECRETARY-TR3.00Yes (X)$0$0$0Yes (X)
CHARLES O STOWE
ASSISTANT SE3.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$714,119TotalReportableCompFromOrgAmt
Total Other Compensation$57,742TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PENNONI ASSOCIATES INC
PO BOX 827328PHILADELPHIAPA191827328TRAINING$617,272
SHERIDAN
PO BOX 419817BOSTONMA02241PUBLICATION$125,899
ESCREEN INC
PO BOX 654094DALLASTX75265DRUG TESTING$120,642
PRISMWORKS TECHNOLOGY INC
520 HERSHEY RDHUMMELSTOWNPA17036TECHNOLOGY$103,456
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
CONTRACTS FOR SERVICES900099$1,612,174$1,612,174
MEMBERSHIP DUES900099$1,302,434$1,302,434
ADMIN/RENT/INT. ORG900099$1,205,611$1,205,611
MISC MEMBER SERVICE & SUPPLY900099$669,412$669,412
TOWNSHIP NEWS900099$504,934$196,367$308,567

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$657,348TotalRevenueColumnAmt
Related Or Exempt Func Income$469,053RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$24,157UnrelatedBusinessRevenueAmt
Exclusion$164,138ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,951,913TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,773TotalRevenueColumnAmt
Exclusion$9,773ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$540,673TotalRevenueColumnAmt
Exclusion$540,673ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,502,359TotalRevenueColumnAmt
Related Or Exempt Func Income$5,455,051RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$332,724UnrelatedBusinessRevenueAmt
Exclusion$714,584ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$348,497TotalAmt
Program Services$209,135ProgramServicesAmt
Management And General$139,362ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,758,248TotalAmt
Program Services$1,055,375ProgramServicesAmt
Management And General$702,873ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$347,703TotalAmt
Program Services$209,772ProgramServicesAmt
Management And General$137,931ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$520,106TotalAmt
Program Services$308,066ProgramServicesAmt
Management And General$212,040ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$161,914TotalAmt
Program Services$97,699ProgramServicesAmt
Management And General$64,215ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$531,003TotalAmt
Program Services$531,003ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,852TotalAmt
Program Services$1,352ProgramServicesAmt
Management And General$5,500ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,708TotalAmt
Management And General$29,708ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$249,233TotalAmt
Program Services$163,549ProgramServicesAmt
Management And General$85,684ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$199,649TotalAmt
Program Services$139,642ProgramServicesAmt
Management And General$60,007ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$75,222TotalAmt
Program Services$47,375ProgramServicesAmt
Management And General$27,847ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$74,170TotalAmt
Program Services$10,280ProgramServicesAmt
Management And General$63,890ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$152,109TotalAmt
Program Services$152,109ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$51,620TotalAmt
Program Services$32,511ProgramServicesAmt
Management And General$19,109ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$212,023TotalAmt
Program Services$133,532ProgramServicesAmt
Management And General$78,491ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$34,028TotalAmt
Program Services$20,890ProgramServicesAmt
Management And General$13,138ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
GRANT AND CONTRACT COSTS$831,441$831,441
PRINTING AND PUBLICATIONS$245,263$245,263
COGS$217,952$217,952
RESEARCH & PUBLICATIONS$128,363$88,517$39,846

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$113,021TotalAmt
Program Services$113,021ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,288,125TotalAmt
Program Services$4,608,484ProgramServicesAmt
Management And General$1,679,641ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,085BOYAmt
EOY$11,421EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,831,419BOYAmt
EOY$7,195,644EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$725,961BOYAmt
EOY$895,879EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$173,571BOYAmt
EOY$187,413EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,896,100LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,352,196LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,672,876BOYAmt
EOY$3,543,904EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,410,912BOYAmt
EOY$11,834,261EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$423,921BOYAmt
EOY$452,879EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,221,263BOYAmt
EOY$509,236EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$24,235BOYAmt
EOY$24,264EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,599,193BOYAmt
EOY$1,491,128EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,466,471BOYAmt
EOY$1,428,408EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,735,083BOYAmt
EOY$3,905,915EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,675,829BOYAmt
EOY$7,928,346EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,675,829BOYAmt
EOY$7,928,346EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,410,912BOYAmt
EOY$11,834,261EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$214,234ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,038,283OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$530,428OtherCostOrOtherBasisAmt
Book Value$530,428BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,621,794OtherCostOrOtherBasisAmt
Depreciation$1,751,887DepreciationAmt
Book Value$2,869,907BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,743,878OtherCostOrOtherBasisAmt
Depreciation$1,600,309DepreciationAmt
Book Value$143,569BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,543,904TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPENSION PLAN OBLIGATIONDesc
Amt$1,428,408Amt
FieldValueIRS element (for citing)
Total Liability$1,428,408TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,502,359TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$6,502,359RevenueSubtotalAmt
Total Revenue Per Form990$6,502,359TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,288,125TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,288,125ExpensesSubtotalAmt
Total Expenses Per Form990$6,288,125TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART IV, LINE 2BPSATS MAINTAINS CUSTODY OVER AN ORGANIZATION'S BANK ACCOUNT AND MAKES DISBURSEMENTS AS INSTRUCTED BY THAT ORGANIZATION.
SCHEDULE D, PAGE 3, PART XTHE ASSOCIATION HAS BEEN RECOGNIZED AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE; AND THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THERE WERE NO INCOME TAXES DUE FOR UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020. THE ASSOCIATION FILES A FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (true)AnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
DAVID M SANKO
EXECUTIVE DIRECTOR$246,354$80,000$6,072$16,071$348,497
SCOTT COBURN
IN HOUSE LEGAL COUNS$167,343$4,038$180$25,465$197,026

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PAGE 1, PART I, LINE 7FormAndLineReferenceDesc
ExplanationBONUSES PAID TO THE EXECUTIVE DIRECTOR ARE DIRECTED BY THE SALARY BOARD. THE EXECUTIVE BOARD MUST APPROVE THE ACTIONS OF THE SALARY BOARD. FOR EMPLOYEES OTHER THAN THE EXECUTIVE DIRECTOR, THE SALARY BOARD AND EXECUTIVE COMMITTEE APPROVE THE CONTINUATION OF THE PERFORMANCE BASED POOL AND APPROVE THE TOTAL BUDGETED COMPENSATION. THE INDIVIDUAL AMOUNTS AWARDED ARE DETERMINED BY THE EXECUTIVE DIRECTOR.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF THE PENNSYLVANIA STATE ASSOCIATION OF TOWNSHIP SUPERVISORS IS TO PRESERVE AND STRENGTHEN TOWNSHIP GOVERNMENT AND TO SECURE GREATER VISABILITY AND INVOLVEMENT FOR TOWNSHIPS IN THE STATE AND FEDERAL POLITICAL ARENAS.
FORM 990, PAGE 2, PART III, LINE 4DPUBLICATION OF TOWNSHIP NEWS MAGAZINE, BROCHURES, AND NEWSLETTERS.
FORM 990, PAGE 6, PART VI, LINE 6ALL TOWNSHIP SUPERVISORS, TOWNSHIP SECRETARIES, TREASURERS, TOWNSHIP MANAGERS, OR COMPARABLE REPRESENTATIVES OF HOME RULE OR OPTIONAL PLANS TOWNSHIPS, AND SECRETARIES OF COUNTY ASSOCIATIONS ARE ENTITLED TO ACTIVE MEMBERSHIP OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 7ATHE OFFICERS OF THE ASSOCIATION AND EXECUTIVE COMMITTEE ARE ELECTED ANNUALLY AT THE REGULARLY CALLED CONFERENCE. THE OFFICERS OF THE ASSOCIATION SERVE FOR A ONE YEAR TERM AND MAY SUCCEED THEMSELVES IN THE OFFICE FOR ONLY ONE ADDITIONAL TERM. THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE ELECTED FOR A THREE YEAR TERM AND SHALL BE ELIGIBLE FOR ELECTION TO TWO FULL TERMS.
FORM 990, PAGE 6, PART VI, LINE 11BA DRAFT COPY OF FORM 990 IS MADE AVAILABLE TO EACH MEMBER OF THE GOVERNING BODY FOR THEIR REVIEW AND COMMENTS PRIOR TO THE FORM BEING FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION REQUIRES CONFLICT OF INTEREST STATEMENTS TO BE SIGNED ANNUALLY. ANY CONFLICTS OF INTEREST ARE EVALUATED SEPARATELY BASED UPON THE FACTS AND CIRCUMSTANCES INVOLVED FOR EACH CASE. - APPLIES TO "INTERESTED PERSONS" WHO ARE ANY PSATS OFFICER, AGENT, EMPLOYEE OR BOARD MEMBER WITH A DIRECT OR INDIRECT FINANCIAL INTEREST. - CONFLICTS OF INTEREST MUST BE DISCLOSED TO THE EXECUTIVE DIRECTOR AND/OR EXECUTIVE BOARD; EXECUTIVE BOARD DETERMINES IF CONFLICT EXISTS - EXECUTIVE BOARD REVIEWS WHETHER CONFLICTS EXIST - INTERESTED PERSON IS NOT PERMITTED TO PARTICIPATE IN THE DELIBERATION AND DETERMINATIVE PROCESS.
FORM 990, PAGE 6, PART VI, LINE 15ATHE COMPENSATION COMMITTEE RECOMMENDS THE COMPENSATION LEVELS ON AN ANNUAL BASIS AND THE EXECUTIVE COMMITTEE APPROVES THE COMPENSATION LEVELS AFTER THOROUGH REVIEW AND CONSIDERATION FOR ALL THE OFFICERS.
FORM 990, PAGE 6, PART VI, LINE 15BTHE COMPENSATION COMMITTEE RECOMMENDS THE COMPENSATION LEVELS ON AN ANNUAL BASIS AND THE EXECUTIVE COMMITTEE APPROVES THE COMPENSATION LEVELS AFTER THOROUGH REVIEW AND CONSIDERATION FOR ALL THE OFFICERS.
FORM 990, PAGE 6, PART VI, LINE 19AS A 501(C)(4) ORGANIZATION THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, ONLY TO ITS MEMBERSHIP UPON REQUEST.
FORM 990, PART XI, LINE 9CHANGES OTHER THAN NET PERIODIC PENSION COSTS 1,038,283

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