PSATS: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- PSATS (EIN 23-6003109)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-14
- IRS object ID
- 201813189349308646
- Schema version
- 2017v2.3
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-14T15:06:25-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251644159 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROWN SCHULTZ SHERIDAN & FRITZ | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 210 GRANDVIEW AVE | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 170111706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 236003109 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PA STATE ASSOCIATION OF TOWNSHIP | BusinessNameLine1Txt |
| Business Name Line2 | SUPERVISORS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAST | BusinessNameControlTxt |
| Phone | 7177630930 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4855 WOODLAND DRIVE | AddressLine1Txt |
| City | ENOLA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17025 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID M SANKO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7177630930 | PhoneNum |
| Signature | 2018-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN W BONAWITZ | PreparerPersonNm |
| PTIN | P00033505 | PTIN |
| Phone | 7177617171 | PhoneNum |
| Preparation | 2018-11-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 216.37.214.150 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-14 | IPDt |
| IP Tm | 14:06:25 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6DD098083BC06197A1FBD0F58FAB46B080F4CC8B | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E0EBB3367E98CF3E36DF61787E94ABAC5C9B4BC2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID M SANKO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4855 WOODLAND DRIVE | AddressLine1Txt |
| City | ENOLA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 170251291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,380,438 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PSATS.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1921 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PRESERVE AND STRENGTHEN TOWNSHIP GOVERNMENT AND TO SECURE GREATER VISABILITY AND INVOLVEMENT FOR TOWNSHIPS IN THE STATE AND FEDERAL POLITICAL ARENAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 135 | TotalVolunteersCnt |
| Total Gross UBI | $430,612 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$10,915 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,953,787 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,515,172 | CYProgramServiceRevenueAmt |
| PY Investment Income | $76,344 | PYInvestmentIncomeAmt |
| CY Investment Income | $137,773 | CYInvestmentIncomeAmt |
| PY Other Revenue | $550,004 | PYOtherRevenueAmt |
| CY Other Revenue | $573,508 | CYOtherRevenueAmt |
| PY Total Revenue | $8,580,135 | PYTotalRevenueAmt |
| CY Total Revenue | $7,226,453 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,339,038 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,228,228 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,509,230 | PYOtherExpensesAmt |
| CY Other Expenses | $3,577,716 | CYOtherExpensesAmt |
| PY Total Expenses | $7,848,268 | PYTotalExpensesAmt |
| CY Total Expenses | $6,805,944 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $731,867 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $420,509 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,226,741 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,256,859 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,284,634 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,906,738 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,942,107 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,350,121 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,142,901 | ExpenseAmt |
| Revenue | $2,104,480 | RevenueAmt |
| Desc | EXPENSES INCURRED FOR THE TOWNSHIPS IN THE DEVELOPMENT AND MANAGEMENT OF PROGRAMS, MEETINGS, CONFERENCES, AND OTHER TOWNSHIP SERVICES | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,479,108 | ExpenseAmt |
| Revenue | $1,683,401 | RevenueAmt |
| Desc | EXPENSES INCURRED IN FULFILLING VARIOUS CONTRACTS AND PROGRAMS FOR THE BENEFIT OF TOWNSHIPS AS REQUIRED BY THE COMMONWEALTH OF PENNSYLVANIA | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $470,922 | ExpenseAmt |
| Desc | PLANNING AND CONDUCTING STATE CONFERENCES/MEETINGS | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $260,211 | ExpenseAmt |
| Revenue | $1,693,738 | RevenueAmt |
| Desc | PUBLICATION OF TOWNSHIP NEWS MAGAZINE, BROCHURES, AND NEWSLETTERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $260,211 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,693,738 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $4,353,142 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ASSOCIATION OFFICERS | PersonNm |
| Phone | 7177630930 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4855 WOODLAND DRIVE | AddressLine1Txt |
| Address Line2 | 4855 WOODLAND DRIVE | AddressLine2Txt |
| City | ENOLA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17025 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| TIM L HORNER | |||||||
| IMMEDIATE PA | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHIRL K BARNHART | |||||||
| PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM B HAWK | |||||||
| CHAIRMAN & 1 | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN P MCGRATH | |||||||
| 2ND VICE PRE | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARVIN G METEER | |||||||
| VICE CHAIR/S | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HOWARD W FRY III | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW J BONI | |||||||
| ASSISTANT SE | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEVEN D HESS SR | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHY A RADER | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID R NYMAN | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNA H SWAILES | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| EDWARD A BRENSINGER | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES O STOWE | |||||||
| EXECUTIVE CO | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID M SANKO | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $309,468 | $0 | $31,080 | ||
| SCOTT COBURN | |||||||
| IN HOUSE LEG | 40.00 | $148,000 | $0 | $34,001 | Yes (X) | ||
| ELAM HERR | |||||||
| ASST. EXEC D | 40.00 | $143,514 | $0 | $52,001 | Yes (X) | ||
| VIRGINIA L LINN | |||||||
| DIR OF COMMU | 40.00 | $108,253 | $0 | $33,214 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $709,235 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $150,296 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PENNONI ASSOCIATES INC | |||||
| PO BOX 827328 | PHILADELPHIA | PA | 191827328 | TRAINING | $554,013 |
| NATIONWIDE LIFE INSURANCE | |||||
| 5100 RINGS ROAD | DUBLIN | OH | 43017 | EMPLOY. PENSION | $400,000 |
| HERSHEY ENTERTAINMENT RESORT CO | |||||
| PO BOX 446 | HERSHEY | PA | 17033 | CONFERENCE | $257,663 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| CONTRACTS FOR SERVICES | 900099 | $1,683,401 | $1,683,401 | |
| MEMBERSHIP DUES | 900099 | $1,284,271 | $1,284,271 | |
| ANNUAL CONVENTION | 900099 | $1,033,553 | $1,033,553 | |
| ADMIN/RENT/INT. ORG | 900099 | $1,032,361 | $1,032,361 | |
| MISC MEMBER SERVICE & SUPPLY | 900099 | $476,158 | $476,158 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,005,428 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $574,816 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $430,612 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,515,172 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,791 | TotalRevenueColumnAmt |
| Exclusion | $84,791 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $573,508 | TotalRevenueColumnAmt |
| Exclusion | $573,508 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $178,967 | SecuritiesAmt |
| Other | $28,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $153,985 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,982 | SecuritiesAmt |
| Other | $28,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,982 | TotalRevenueColumnAmt |
| Exclusion | $52,982 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,226,453 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,051,007 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $430,612 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,744,834 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $903,376 | TotalAmt |
| Program Services | $505,891 | ProgramServicesAmt |
| Management And General | $397,485 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,358,420 | TotalAmt |
| Program Services | $760,715 | ProgramServicesAmt |
| Management And General | $597,705 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,091 | TotalAmt |
| Program Services | $118,211 | ProgramServicesAmt |
| Management And General | $92,880 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $596,667 | TotalAmt |
| Program Services | $334,134 | ProgramServicesAmt |
| Management And General | $262,533 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,674 | TotalAmt |
| Program Services | $88,857 | ProgramServicesAmt |
| Management And General | $69,817 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $544,203 | TotalAmt |
| Program Services | $544,203 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,499 | TotalAmt |
| Program Services | $12,499 | ProgramServicesAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,921 | TotalAmt |
| Management And General | $32,921 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,900 | TotalAmt |
| Management And General | $161,900 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,447 | TotalAmt |
| Management And General | $222,447 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,625 | TotalAmt |
| Management And General | $56,625 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,615 | TotalAmt |
| Program Services | $68,664 | ProgramServicesAmt |
| Management And General | $53,951 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,922 | TotalAmt |
| Program Services | $470,922 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,965 | TotalAmt |
| Management And General | $48,965 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,763 | TotalAmt |
| Management And General | $361,763 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,930 | TotalAmt |
| Management And General | $34,930 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| GRANT AND CONTRACT COSTS | $856,167 | $856,167 | |
| COGS | $384,357 | $384,357 | |
| PRINTING AND PUBLICATIONS | $260,211 | $260,211 | |
| RESEARCH & PUBLICATIONS | $122,454 | $68,574 | $53,880 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$120,263 | TotalAmt |
| Program Services | -$120,263 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,805,944 | TotalAmt |
| Program Services | $4,353,142 | ProgramServicesAmt |
| Management And General | $2,452,802 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,538 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,884,160 | BOYAmt |
| EOY | $4,908,274 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,674 | BOYAmt |
| EOY | $636,779 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,465 | BOYAmt |
| EOY | $208,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,524,252 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,466,800 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,299,478 | BOYAmt |
| EOY | $4,057,452 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,285,964 | BOYAmt |
| EOY | $1,439,016 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,226,741 | BOYAmt |
| EOY | $11,256,859 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,044 | BOYAmt |
| EOY | $512,500 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,093 | BOYAmt |
| EOY | $239,990 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,228 | BOYAmt |
| EOY | $24,407 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,595,954 | BOYAmt |
| EOY | $2,448,213 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,767,315 | BOYAmt |
| EOY | $1,681,628 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,284,634 | BOYAmt |
| EOY | $4,906,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,942,107 | BOYAmt |
| EOY | $6,350,121 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,942,107 | BOYAmt |
| EOY | $6,350,121 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,226,741 | BOYAmt |
| EOY | $11,256,859 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $420,509 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $93,182 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$105,677 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $530,428 | OtherCostOrOtherBasisAmt |
| Book Value | $530,428 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,542,543 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,350,119 | DepreciationAmt |
| Book Value | $3,192,424 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,451,281 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,116,681 | DepreciationAmt |
| Book Value | $334,600 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,057,452 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PENSION PLAN OBLIGATION | $1,644,628 |
| ACCRUED RETIREMENT BENEFITS | $37,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,681,628 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,319,635 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $93,182 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $93,182 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,226,453 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,226,453 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,805,944 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,805,944 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,805,944 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART IV, LINE 2B | PSATS MAINTAINS CUSTODY OVER AN ORGANIZATION'S BANK ACCOUNT AND MAKES DISBURSEMENTS AS INSTRUCTED BY THAT ORGANIZATION. |
| SCHEDULE D, PAGE 3, PART X | THE 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, 2017 AND 2016. THE ASSOCIATION FILES A FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| DAVID M SANKO | ||||||
| EXECUTIVE DIRECTOR | $228,225 | $80,000 | $1,243 | $8,701 | $22,379 | $340,548 |
| SCOTT COBURN | ||||||
| IN HOUSE LEGAL COUNS | $140,680 | $7,200 | $120 | $34,001 | $182,001 | |
| ELAM HERR | ||||||
| ASST. EXEC DIRECTOR | $138,721 | $3,200 | $1,593 | $17,905 | $34,096 | $195,515 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | BONUSES 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE 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 4D | PUBLICATION OF TOWNSHIP NEWS MAGAZINE, BROCHURES, AND NEWSLETTERS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | ALL 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 7A | THE 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 11B | A 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 12C | THE 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 15A | THE 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 15B | THE 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 19 | AS 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 9 | CHANGES OTHER THAN NET PERIODIC PENSION COSTS -105,677 |
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