STRATEGY STUDIO / PUBLIC DATA EXPLORER

PORTABLE GENERATOR MANUFACTURERS ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PORTABLE GENERATOR MANUFACTURERS ASSOCIATION (EIN 34-1921591)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-16
IRS object ID
202003219349305040
Schema version
2019v5.1
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)
Return2020-11-16T10:05:41-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341322309PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CIUNI & PANICHI INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125201 CHAGRIN BLVD 200AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441225683ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341921591EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTABLE GENERATOR MANUFACTURERSBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPORTBusinessNameControlTxt
Phone2162417333PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11300 SUMNER AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152851ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELISSA ALLAYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2162417333PhoneNum
Signature2020-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHERZL GINSBURG CPAPreparerPersonNm
PTINP01351635PTIN
Phone2168317171PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address99.30.228.137IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-12IPDt
IP Tm13:29:44IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdD41A1BAE1D22EA4493086ED93CB3E6A68DE87653AtSubmissionCreationDeviceId
At Submission Filing Device Id8A77B257473914B289D6436051E6FD67A74B1802AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREG WISCHSTADTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11300 SUMNER AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152851ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$576,360GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.PGMAONLINE.COMWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2009FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND PROTECT THE INTERESTS OF MANUFACTURERS OF PORTABLE (CONTINUED ON SCHEDULE O) GENERATORS AND PROMOTE THE SAFE USE OF PORTABLE GENERATORS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers60TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$222,813PYContributionsGrantsAmt
CY Contributions Grants$241,510CYContributionsGrantsAmt
PY Program Service Revenue$332,978PYProgramServiceRevenueAmt
CY Program Service Revenue$334,850CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$555,791PYTotalRevenueAmt
CY Total Revenue$576,360CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$540,212PYOtherExpensesAmt
CY Other Expenses$521,257CYOtherExpensesAmt
PY Total Expenses$540,212PYTotalExpensesAmt
CY Total Expenses$521,257CYTotalExpensesAmt
PY Revenues Less Expenses$15,579PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$55,103CYRevenuesLessExpensesAmt
Total Assets BOY$68,593TotalAssetsBOYAmt
Total Assets EOY$149,176TotalAssetsEOYAmt
Total Liabilities BOY$43,834TotalLiabilitiesBOYAmt
Total Liabilities EOY$69,314TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,759NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$79,862NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE AND PROTECT THE INTERESTS OF MANUFACTURERS OF PORTABLE GENERATORS AND PROMOTE THE SAFE USE OF PORTABLE GENERATORS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescDEVELOP PERFORMANCE, SAFETY, AND OTHER STANDARDS FOR PORTABLE GENERATORS: THIS ACTIVITY WILL PROVIDE PURCHASERS, USERS, AND MANUFACTURERS WITH VALUABLE INFORMATION AND TOOLS. STANDARDIZATION WILL HELP PURCHASERS AND USERS SELECT THE PROPER GENERATOR FOR THEIR SPECIFIC APPLICATION, LEADING TO MORE EFFICIENT USE OF RESOURCES AND ENHANCING SATISFACTION AND WELFARE OF THE GENERAL PUBLIC. EDUCATIONAL AND ADVOCACY PROGRAMS FOR THE CONSUMER PRODUCT SAFETY COMMISSION (CPSC) ABOUT THE SAFE USE OF PORTABLE GENERATORS AND PERFORMANCE/SAFETY STANDARDS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescPROMOTE THE SAFE USE OF PORTABLE GENERATORS BY DEVELOPING SPECIFICATION AND APPLICATION MATERIALS: DEVELOPMENT OF INFORMATIVE ARTICLES FOR PLACEMENT IN TRADE JOURNALS, THE PGMA WEBSITE, AND OTHER SOURCES OF INFORMATION WILL ASSIST PURCHASERS AND USERS IN THE SAFE USE OF GENERATORS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescCOLLECT STATISTICS REGARDING SALES OF PORTABLE GENERATORS: COLLECTION OF STATISTICS WILL HELP MANUFACTURERS TRACK SUPPLY AND DEMAND AND BETTER MANAGE RESOURCES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMELISSA ALLAYPersonNm
Phone2162417333PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11300 SUMNER AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441152851ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOHN MORRIS
DIRECTOR0.50Yes (X)$0$0$0
DORRANCE NOONAN
DIRECTOR0.50Yes (X)$0$0$0
MARK DIPIETRO
VICE PRESIDENT0.50Yes (X)$0$0$0Yes (X)
TOM KIM
DIRECTOR0.50Yes (X)$0$0$0
MIKE DERRA
DIRECTOR0.50Yes (X)$0$0$0
MARK WILLER
DIRECTOR0.50Yes (X)$0$0$0
GREG PAUKEN
DIRECTOR0.50Yes (X)$0$0$0
DAN CARTER
DIRECTOR0.50Yes (X)$0$0$0
MICHAEL BLACK
DIRECTOR0.50Yes (X)$0$0$0
DAVID RASKIN
DIRECTOR0.50Yes (X)$0$0$0
GREG WISCHSTADT
PRESIDENT0.50Yes (X)$0$0$0Yes (X)
ROBERT MOTL
DIRECTOR0.50Yes (X)$0$0$0
DANIEL SCHLEPP
DIRECTOR0.50Yes (X)$0$0$0
BRAD FRANKLIN
DIRECTOR0.50Yes (X)$0$0$0
GREG MONTGOMERY
DIRECTOR0.50Yes (X)$0$0$0
WES HARMELINK
DIRECTOR0.50Yes (X)$0$0$0
SRI KANCHIBHO
DIRECTOR0.50Yes (X)$0$0$0
KEVIN REED
DIRECTOR0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BRACEWELL LLP
201 M STREET NW SUITE 9000WASHINGTONDC20036CONSULTING$180,323
THOMAS ASSOCIATES INC
1300 SUMNER AVECLEVELANDOH44115MANAGEMENT$133,325
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Membership Dues$241,510MembershipDuesAmt
Total Contributions$241,510TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM REVENUEDesc
Business900099BusinessCd
Total Revenue Column$334,850TotalRevenueColumnAmt
Related Or Exempt Func Income$334,850RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$334,850TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$576,360TotalRevenueColumnAmt
Related Or Exempt Func Income$334,850RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$109,825TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$49,664TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,700TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,028TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,145TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,784TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,312TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROGRAM EXPENSES$324,850
OTHER EXPENSES$19,124
BANK FEES$1,346
PRINTING AND PUBLICATIO$479

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$521,257TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$51,165BOYAmt
EOY$96,670EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$16,298BOYAmt
EOY$51,184EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,130BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$1,322EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$68,593BOYAmt
EOY$149,176EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$34,153BOYAmt
EOY$49,385EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$9,681BOYAmt
EOY$19,929EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,834BOYAmt
EOY$69,314EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,759BOYAmt
EOY$79,862EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,759BOYAmt
EOY$79,862EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$68,593BOYAmt
EOY$149,176EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$55,103ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$576,360TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$576,360RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$576,360TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$521,257TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$521,257ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$521,257TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" PRESCRIBE A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY- THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF THE BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ASSOCIATION IS MANAGED BY THOMAS ASSOCIATES, INC., WHO PROVIDES ALL SUPPORTING AND MANAGEMENT DUTIES.
FORM 990, PART VI, SECTION A, LINE 6THE ASSOCIATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: REGULAR MEMBERSHIP: CORPORATIONS AND FIRMS ACTIVELY ENGAGED IN THE DESIGN AND MANUFACTURE OF ENGINE DRIVEN PORTABLE GENERATORS SOLD IN NORTH AMERICA SHALL BE ELIGIBLE TO APPLY FOR REGULAR MEMBERSHIP IN THIS CORPORATION, PROVIDED THAT SUCH CORPORATIONS AND FIRMS ARE ACTIVELY ENGAGED IN THEIR OWN NAME AND WITH THEIR OWN ORGANIZATIONS (I.E.,AS DISTINCT FROM AGENTS AND/OR DISTRIBUTORS) IN THE SALE OF SUCH PORTABLE GENERATORS IN THE OPEN MARKET WITHIN NORTH AMERICA. ASSOCIATE MEMBERSHIP: CORPORATIONS AND FIRMS ACTIVELY ENGAGED AS SUPPLIERS, DISTRIBUTORS, OR MANUFACTURERS OF COMPONENTS FOR USE IN OR WITH PORTABLE GENERATORS SHALL BE ELIGIBLE TO APPLY FOR ASSOCIATE MEMBERSHIP IN THIS CORPORATION. ASSOCIATE MEMBERS SHALL ENJOY SUCH RIGHTS AS ARE PRESCRIBED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7AONLY REGULAR MEMBERS MAY APPOINT AN EXECUTIVE VOTING REPRESENTATIVE AND EACH REGULAR MEMBER MAY ONLY APPOINT ONE EXECUTIVE VOTING REPRESENTATIVE. ASSOCIATE MEMBERS SHALL HAVE NO EXECUTIVE VOTING REPRESENTATIVE AND SHALL OTHERWISE HAVE NO RIGHTS TO VOTE UNDER THESE BYLAWS. AT THE LAST REGULAR MEETING OF MEMBERS PRECEDING THE ANNUAL MEETING, THE BOARD OF DIRECTORS SHALL APPOINT A NOMINATING COMMITTEE WITH INSTRUCTIONS TO PRESENT A SLATE OF NOMINEES FOR MEMBERS OF THE BOARD OF DIRECTORS AT THE FORTHCOMING ANNUAL MEETING OF MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY STAFF AND THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15THE FEES FOR INDEPENDENT CONTRACTORS ARE DETERMINED BY AND APPROVED BY THE BOARD OF DIRECTORS. COMPETITIVE QUOTES ARE OBTAINED.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS (FORM 990) ARE AVAILABLE UPON REQUEST.