2025-10-10T15:02:39-05:00 2024-12-31 540737372 PBMARES LLP 12150 MONUMENT DRIVE SUITE 350 FAIRFAX VA 22033 990 2024-01-01 941677331 PORSCHE CLUB OF AMERICA INC PORS 4103810911 PO BOX 6400 COLUMBIA MD 21045 RICHARD STRAHOTA TREASURER 4103810911 2025-07-13 1 0 EDWARD T YODER CPA P00239134 7033858577 2025-07-13 X 2024 2025-03-06 01:10:19Z RICHARD STRAHOTA PO BOX 6400 COLUMBIA MD 21045 13779232 0 X WWW.PCA.ORG X 1955 DC THE ORGANIZATION DISTRIBUTES INFORMATION, HOLDS EVENTS AND PROVIDES A FORUM FOR ITS MEMBERS. 5 5 25 145 2462656 16870 0 0 9175768 9322868 109934 210470 2753856 2354516 12039558 11887854 419132 277563 0 0 2342138 2367161 0 0 0 8831984 8989504 11593254 11634228 446304 253626 12113182 12548813 6164184 6208562 5948998 6340251 THE ORGANIZATION IS AN AUTO CLUB THAT DISTRIBUTES INFORMATION, PROVIDES A FORUM FOR PORSCHE OWNERS (MEMBERS) AND HOLDS EVENTS. 0 0 ANNUAL PARADE (CONVENTION) EVENT PROVIDES MEMBERS A FORUM FOR THE EXCHANGE OF IDEAS, TO COMPARE AUTOMOBILES, PROVIDE AND RECEIVE INFORMATION ABOUT CLUB ACTIVITIES, AUTOMOBILE PRODUCT LINE, AND RELATED MATTERS. THERE WERE OVER 1,500 PARTICIPANT ATTENDEES FOR PARADE 2024. PCA PANORAMA MAGAZINE: PROVIDES MEMBERS WITH TECHNICAL ADVICE, NEW PRODUCT RELEASES, GENERAL CLUB INFORMATION AND REGION EVENTS TO ENCOURAGE CLUB MEMBERS PARTICIPATION. THE ORGANIZATION SPONSORS RACES WHICH PROVIDE MEMBERS AN ADDITIONAL FORUM FOR AN EXCHANGE OF IDEAS, AUTOMOBILE TESTING, AND INFORMATION. THE EVENTS ARE OPEN TO ALL MEMBERS. THERE WERE OVER 1,000 PARTICIPANTS IN THE RACES IN 2024 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 58 11 1 25 1 1 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X PORSCHE CLUB OF AMERICA INC 4103810911 PO BOX 6400 COLUMBIA MD 21045 AARON AMBROSINO PRESIDENT 30.00 X X 0 0 0 RONALD GORDON VICE PRESIDENT 30.00 X X 0 0 0 STAN THORNE SECRETARY 30.00 X X 0 0 0 RICHARD STRAHOTA TREASURER 30.00 X X 0 0 0 THOMAS A GORSUCH PAST PRESIDENT 30.00 X 0 0 0 VU NGUYEN EXECUTIVE DIRECTOR 40.00 X 235865 0 6991 ROBERT SASS PANORAMA EDITOR 40.00 X 207477 0 10546 ELLEN DENISE HOVINGTON COMPTROLLER 40.00 X 132118 0 3917 575460 0 21454 3 0 1 0 RICHARD BARON 9543 NE LOVGREEN ROAD BAINBRIDGE ISLAND WA 98110 CREATIVE DIRECTOR 119180 MARGARET KELLY 5040 QUEEN OAKS DRIVE CHELSEA MI 48118 PRODUCTION DIRECTOR 107349 2 MEMBERSHIP DUES 900099 3390100 3390100 PANORAMA ADVERTISING 541800 1862715 1862715 MEMBER EVENTS 711210 1583375 1583375 MEMBER PARADES 711210 1177879 1177879 CLUB RACING 711210 791280 758753 32527 517519 160575 356944 9322868 210470 210470 3939610 1751454 2188156 2188156 144431 139924 4507 4507 OTHER INCOME 900099 161853 161853 161853 11887854 9425198 2462656 0 X 265247 12316 367983 1834049 8313 9902 146914 496184 646302 162651 322789 47924 873768 91538 46891 316969 PRINTING 1576839 EVENTS 1094807 PARADE EXPENSES 1002754 DISTRIBUTION 982940 1327148 11634228 4614253 4131203 727665 991878 262906 214556 104487 72261 591937 324576 1754176 691165 990175 1063011 4813547 5746278 8212 5050 12113182 12548813 2570049 2137804 3594135 4070758 6164184 6208562 X 5948998 6340251 5948998 6340251 12113182 12548813 253626 137627 0 X X 0 1 X 1 0 235000 235000 969474 401415 568059 549702 289750 259952 1063011 CONTRACT LIABILITY - MEMBERSHIP DUES 2836570 REGIONAL ORGANIZATION DUES PAYABLE 1072037 CONTRACT LIABILITY - EVENTS 157101 LEASE LIABILITY 5050 4070758 X 13916624 137627 1891143 2028770 11887854 0 11887854 13525371 1891143 1891143 11634228 0 11634228 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED FROM THE CODE. THE TAX EXEMPTION IS LIMITED TO MEMBERSHIP RECEIPTS AND PROGRAMS DEVELOPED FOR THE BENEFIT OF THE MEMBERS; THEREFORE, NO PROVISION HAS BEEN MADE FOR INCOME TAXES ON THOSE RECEIPTS. THE CLUB DOES PAY INCOME TAX ON TAXABLE INVESTMENT INCOME AND ADVERTISING INCOME; HOWEVER, NO PROVISION HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS DUE TO THE NET LOSS FROM THE UNRELATED BUSINESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 139,689. RAFFLE EXPENSES 1,751,454. FUNDRAISING EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 139,689. RAFFLE EXPENSES 1,751,454. FUNDRAISING EXPENSE 0 0 0 0 0 0 0 0 0 0 UPPER CANADA SURPLUS FUNDS 12316 WIRE 0 CASH 0 0 0 0 0 0 3939610 225000 1246093 280361 0 3939610 225000 1246093 280361 1751454 2188156 MD 1 0 0 0 1.00000 E DENISE HOVINGTON 9689 GERWIG LANE UNITE 4 C/D COLUMBIA MD 21045 0 0 1 PORSCHE CLUB OF AMERICA ARIZONA REGION INC 10925 E LAUREL LN SCOTTSDALE AZ 85259 860877550 501(C)(7) 6596 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA ORANGE COAST REGION 1217 BUENA VISTA STREET DUARTE CA 91010 330146003 501(C)(7) 7468 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA LOS ANGELES REGION PO BOX 152 SANTA MONICA CA 90401 956112674 501(C)(7) 8072 0 SURPLUS FUNDS LONESTAR REGION PORSCHE CLUB OF AMERICA INC PO BOX 66282 HOUSTON TX 77266 746091005 501(C)(7) 7560 0 SURPLUS FUNDS SUNCOAST REGION PORSCHE CLUB OF AMERICA INC 14629 SEC HARBOR LAKEWOOD RANCH FL 34202 593481386 501(C)(4) 8432 0 SURPLUS FUNDS RIESENTOTER REGION PORSCHE CLUB OF AMERICA 1735 MARKET A-247 PHILADELPHIA PA 19103 202974476 501(C)(4) 7632 0 SURPLUS FUNDS ROCKY MOUNTAIN REGION - PORSCHE CLUB OF AMERICA 5460 S QUEBEC ST ENGLEWOOD CO 80111 840588859 501(C)(7) 9428 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA GOLD COAST REGION INC PO BOX 5606 POMPANO BEACH FL 33074 650003000 501(C)(7) 8816 0 SURPLUS FUNDS CAROLINAS REGION PORSCHE CLUB AMERICA 414 FOX CREEK DR LEXINGTON NC 27292 582309583 501(C)(4) 9956 0 SURPLUS FUNDS PORSCHE CLUB AMERICA NE REGION INC 1 WHEELWRIGHT ACTON MA 01720 042730181 501(C)(7) 9500 0 SURPLUS FUNDS CONNECTICUT VALLEY REGION PORSCHE CLUB OF AMERICA CT VALLEY PCA AVON CT 06001 061066831 501(C)(7) 9664 0 SURPLUS FUNDS MAVERICK REGION PORSCHE CLUB OF AMERICA 10409 REMINGTON LANE DALLAS TX 75229 751779170 501(C)(7) 10996 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA PEACHSTATE REGION INC 1760 MACBY DR MARIETTA GA 30066 581915423 501(C)(4) 10412 0 SURPLUS FUNDS METROPOLITAN NEW YORK REGION PORSCHE CLUB OF AMERICA 31 INVERNESS ROAD HOLBROOK NY 11741 731677128 501(C)(4) 9856 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA-CHICAGO REGION 4535 N FORESTVIEW AVE CHICAGO IL 60656 363208758 501(C)(4) 10496 0 SURPLUS FUNDS THE PORSCHE CLUB OF AMERICA PNW REGION PO BOX 24241 SEATTLE WA 98124 911326921 501(C)(7) 10784 0 SURPLUS FUNDS NORTHERN NJ REGION PORSCHE CLUB OF AMERICA 10 JOSEPH COURT SPARTA NJ 07871 222200176 501(C)(7) 9540 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA GOLDEN GATE REGION PO BOX 23038 SAN JOSE CA 95153 770048090 501(C)(7) 10532 0 SURPLUS FUNDS FOUNDERS' REGION POTOMAC PORSCHE CLUB OF AMERICA 4196 MERCHANT PLZ 223 WOODBRIDGE VA 22192 521400276 501(C)(4) 11788 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA SAN DIEGO REGION 12075 CARMEL MOUNTAIN RD SAN DIEGO CA 92128 330412204 501(C)(7) 8100 0 SURPLUS FUNDS PORSCHE CLUB OF AMERICA DIABLO REGION PO BOX 1676 SAN RAMON CA 94583 900330851 501(C)(7) 5332 0 SURPLUS FUNDS PORSCHE CLUB AMERICA-OREGON REGION PO BOX 281 LAKE OSWEGO OR 97034 930599455 501(C)(7) 5020 0 SURPLUS FUNDS OHIO VALLEY REGION PCA INC 5412 WHISPERING BROOK CT HAMILTON OH 45011 311101957 501(C)(4) 5088 0 SURPLUS FUNDS HILL COUNTRY REGION PORSCHE CLUB OF AMERICA INCORPORATED 1034 COVERED BRIDGE DR DRIFTWOOD TX 78619 742062483 501(C)(7) 5820 0 SURPLUS FUNDS 0 24 PART I, LINE 2: SURPLUS FUNDS ARE DISTRIBUTED BASED ON THE NUMBER OF MEMBERS IN THE REGION. X 1 1 X 0 0 0 VU NGUYEN EXECUTIVE DIRECTOR 197513 0 38352 0 0 0 5911 0 1080 0 242856 0 0 0 ROBERT SASS PANORAMA EDITOR 181214 0 26263 0 0 0 5421 0 5125 0 218023 0 0 0 ELLEN DENISE HOVINGTON COMPTROLLER 132118 0 0 0 0 0 3917 0 0 0 136035 0 0 0 B-LINE EXPRESS OWNED BY UNCLE OF EXECUTIVE DIRECTOR 320200 IT VENDOR SERVICES 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS NUMEROUS MEMBERS WHO HAVE ATTAINED THIS STATUS THROUGH THE PAYMENT OF MEMBERSHIP DUES TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AN ELECTION IS HELD EVERY 2 YEARS TO ELECT THE EXECUTIVE COUNCIL - PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S BYLAWS PROVIDE FOR GENERAL AND FISCAL OVERSIGHT OF THE GOVERNING BODY (THE EXECUTIVE COUNCIL) BY THE BOARD OF DIRECTORS, WHICH CONSISTS OF THE PRESIDENTS OF INDIVIDUAL REGIONS (147), STANDING COMMITTEE CHAIRMEN, AND ELECTED OFFICERS. THIS LARGER GROUP IS CHARGED WITH "DETERMINING ALL MATTERS OF CLUB POLICY AND INSURING "THE PROPER CONDUCT OF THE ADMINISTRATIVE AFFAIRS OF THE CLUB BY THE EXECUTIVE COUNCIL, THE FULFILMENT OF DUTIES BY THE OFFICERS, AND COMPLIANCE WITH THESE BYLAWS." ADDITIONALY, UNUSUALLY LARGE EXPENDITURES REQUIRE BOARD OF DIRECTORS APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE TAX RETURN, THE 990 IS REVIEWD AND APPROVED BY THE TREASURER, THE EXECUTIVE COUNCIL, AND THE INTERNAL AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO ROUTINELY VERIFY THAT THEY ARE AWARE OF NO CONFLICTS OF INTEREST. ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE BOARD MEMBERS ARE REQUIRED TO RECUSE THEMSELVES FROM VOTE WHERE AN ACTUAL AND/OR PERCEIVED CONFLICT COULD EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COUNCIL MEET ANNUALLY TO REVIEW COMPENSATION AND PERFORMANCE EVALUATIONS FOR EACH EMPLOYEE. THE PROCESS INCLUDES JOB DESCRIPTIONS, COMPARABLE DATA, CONTEMPORANEOUS SUBSTANTIATION AND THE BOARD'S COLLABORATION OF SKILLS. RECOMMENDATIONS ARE INCLUDED IN THE ANNUAL BUDGET WHICH IS APPROVED BY THE EXECUTIVE COUNCIL AND DOCUMENTED IN THE ORGANIZATION RECORDS. THE EXECUTIVE COUNCIL MEMBERS THAT VOTE ARE INDEPENDENT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. ADDITIONALLY, THE FINANCIAL STATEMENTS ARE PUBLISHED TWICE A YEAR IN THE ORGANIZATION'S MAGAZINE. FORM 990, PART IX, LINE 24E REGION SUBSIDIES 357,321. BANK FEES 316,821. PANORAMA EXPENSES 277,310. CLUBSPORT EXPENSES 171,283. MEMBERSHIP INITIATIVES 145,286. TAXES & LICENSES 59,127. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.