2024-03-12T15:01:27-07:00 2023-05-31 200276349 MUN CPAs LLP 2901 Douglas Blvd Ste 290 Roseville CA 95661 990 2022-06-01 951457270 Western Manufactured Housing Communities Association WEST 9164487002 455 Capitol Mall 800 Sacramento CA 95814 Doug Johnson Executive Dir. 2024-03-12 true Doug Johnson 999009999 true Bradley J Bartells CPA P02363556 9167744208 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Doug Johnson 3982911 false X www.wma.org X 1960 CA TO PROMOTE AND PROTECT THE INTERESTS OF OWNERS, OPERATORS, AND DEVELOPERS OF MANUFACTURED HOME COMMUNITIES IN CALIFORNIA. 11 11 15 65 400121 2095905 2136344 1064540 1240413 16244 97544 433273 450195 3609962 3924496 125000 150000 0 1672867 1620057 0 0 1782074 2144492 3579941 3914549 30021 9947 5450314 4499087 1689840 712830 3760474 3786257 X TO PROMOTE AND PROTECT THE INTERESTS OF OWNERS, OPERATORS, AND DEVELOPERS OF MANUFACTURED HOME COMMUNITIES IN CALIFORNIA. false false 308086 389221 Annual convention including educatonal seminars and trade show 208118 159240 Business meeting to discuss industry issues, including educational seminars 125152 232642 Includes monthly magazine and newsletter and annual services directory 115240 328942 756596 false true false true false false false false false true false false true true true true false false false false false false false false false false true false true false false false false false false false false false false false true false false true 16 0 true 15 true true true false false false true true false false false X 11 11 false false false false true true false true true false true true false true true true true true true true false CA X Betsey Soderson 9164487002 455 Capitol Mall Suite 800 Sacramento CA 95814 R Douglas Johnson Executive Dir. 38.00 0.00 X 207188 0 27932 Christopher Wysocki Legislative Advoca 38.00 0.00 161278 0 9445 Betsey Soderston Director of Fin 38.00 0.00 X 124765 0 26063 REGINA SANCHEZ DIR OF P&M 38.00 0.00 104784 0 25564 Sheila Dey Executive Dir. 38.00 0.00 X 101028 0 20225 Bob Baranek S. Reg. Dir. 0.50 0.00 X 0 0 0 Andy Balaguy At Lrg Reg Dir. 0.50 0.00 X 0 0 0 Candy Holcombe Past President 0.50 0.00 X 0 0 0 Jim Joffe Central Reg Dir 0.50 0.00 X 0 0 0 Chad Casenhiser President 0.50 0.00 X X 0 0 0 Ryan Jasinsky At Lrg Reg Dir 0.50 0.00 X 0 0 0 Virginia Jensen President Elect 0.50 0.00 X X 0 0 0 Walter Newell Secretary 0.50 0.00 X X 0 0 0 Greg O'Hagan At Lrg Reg Dir 0.50 0.00 X 0 0 0 Gregg Kirkpatrick North. Reg. Dir 0.50 0.00 X 0 0 0 Ernie Schroer Treasurer 0.50 0.00 X X 0 0 0 699043 109229 5 false true false GOVERNMENTAL ADVOCATES 1127 11TH ST STE 400 SACRAMENTO CA 95814 LOBBYING AND PR 146474 PAULE CONSULTING INC 40335 WINCHESTER RD E-165 TEMECULA CA 92591 CONSULTING 140165 RUBICON STRATEGIES LLC 17221 APEL LANE HUNTINGTON BEACH CA 92649 CONSULTING 120620 3 2136344 2136344 Convention & Trade Shows 611430 781104 781104 Education Programs 611430 80764 80764 Other Income 611430 65714 65714 Property Rights 900099 312831 312831 1240413 97544 97544 0 0 0 0 0 0 129594 58415 71179 71179 Insurance Admin Fees 561000 50074 50074 S & I Directory 41375 41375 The Reporter 287567 287567 379016 3924496 1290487 400121 97544 150000 150000 0 0 0 432942 334166 98776 0 931030 718613 212417 56267 43430 12837 104311 80512 23799 95507 73717 21790 0 154507 153467 1040 15400 15400 408856 408856 0 0 38600 38600 0 29034 16568 12466 174540 139631 34909 0 141856 110745 31111 64529 55263 9266 0 677696 677696 0 0 15416 11899 3517 10518 8118 2400 Printing and Publications 115243 115243 OTHER EXPENSES 81719 4685 77034 CSPR Expenses 75197 75197 TAXES, LICENSES AND FEES 39385 30399 8986 101996 87823 14173 3914549 3350028 564521 0 122516 19954 4589881 3494722 0 86333 174404 0 0 0 14859 15386 156187 104008 404134 383180 30362 20954 448203 434899 0 0 0 1973 234760 5450314 4499087 254217 196408 1404874 311081 30749 205341 1689840 712830 X 3760474 3786257 3760474 3786257 5450314 4499087 9947 15836 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false true 2136344 427417 427417 456323 20595 20595 333096 313702 19394 50443 48883 1560 20954 Interest Receivable 35642 RIGHT OF USE ASSET 199118 234760 LEASE LIABILITY 205341 205341 X 3982911 58415 58415 3924496 3924496 3972964 58415 58415 3914549 3914549 Part X : FIN48 Footnote The Association is a tax exempt organization under section 501(c)(6) of the Internal Revenue Code and Section 23701e of the California Revenue and Taxation Code, and is subject to federal and state income taxes only on unrelated business taxable income, which results principally from its "Reporter" advertising revenues and member purchase program.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes all of the positions taken by the Association in its federal and state exempt organization returns are more likely than not to be sustained upon examination. With some exceptions, the Association is no longer subject to U.S. Federal and state tax examination by tax authorities for years prior to 2019. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $58415 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $58415 false Pacific Legal Foundation 930 G St Sacramento CA 95814 942197343 150000 0 FMV Foundation General Support 0 1 true true X X X X false false false Betsey Soderston Director of Fin 124765 7551 18512 150828 Christopher Wysocki Legislative Advoca 161278 9445 170723 R Douglas Johnson Executive Dir. 207188 10508 17424 235120 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Purchase Program, MCM Course, New Laws Webinar, Other Form 990, Part VI, Section A, Line 6 ORGANIZATION HAS MEMBERS, MOBILE HOME PARK OWNERS, AND INDUSTRY SERVICE PROVIDERS WHO PAY MEMBERSHIP DUES. Form 990, Part VI, Section B, Line 11b AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990. INITIAL DRAFTS ARE REVIEWED BY THE ORGANIZATION'S EXECUTIVe DIRECTOR AND DIRECTOR OF FINANCE. THE FINAL REPORT IS PRESENTED FOR REVIEW, COMMENT, AND APPROVAL TO THE BOARD OF DIRECTORS AT THEIR ANNUAL BOARD MEETING. Form 990, Part VI, Section B, Line 12c This Conflict of Interest Policy of Western Manufactured Housing Communities Association (WMA): (1) defines conflicts of interest; (2) identified classes of individuals within the WMA covered by this policy; (3) facilitates disclosure of information that may help identify conflicts of interest; and (4) specified procedures to be followed in managing conflicts of interest. 1. Definition of conflicts of interest. A conflict of interest arises when a person in a position of authority over the WMA may benefit financially from a decision he or she could make in that capacity, including indirect benefits such as to family members of businesses with which the person is closely associated. This policy is focused upon material financial interest of, or benefit to, such persons.2. Individuals covered. Persons covered by this policy are the WMAs officers, directors, Executive Director and the Director of Finance.3. Facilitation of disclosure. Persons covered by this policy will annually disclose or update to the Executive Director on a form provided by the WMA their interests that could give rise to conflicts of interest, such a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.4. Procedures to manage conflicts. For each interest disclosed to the Executive Director, the Executive Director will determine whether to: (a) take no action; (b) assure full disclosure to the Board of Directors and other individuals covered by this policy; (c) ask the person to recuse from participation in related discussions or decisions within the WMA; or (d) ask the person to resign from his or her position in the WMA or, if the person refuses to resign, become subject to possible removal in accordance with the WMAs removal procedures. The WMAs Executive Director and Director of Finance will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the President of the Board of Directors in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred. Form 990, Part VI, Section B, Line 15a ORGANIZATION USES COMPARBILITY DATA AND GOVERNING BODYS APPROVAL TO SET UP TOP MANAGEMENTS SALARIES. Form 990, Part VI, Section B, Line 15b ORGANIZATION USES COMPARBILITY DATA AND GOVERNING BODYS APPROVAL TO SET UP TOP MANAGEMENTS SALARIES. Form 990, Part VI, Section C, Line 19 UPON REQUEST. WMA FOUNDATION 455 CAPITAL MALL SUITE 800 SACRAMENTO CA 95814 680474336 CA 501c PF NA false false false false false false false false false false false false false false false false false false false false