2026-02-12T08:43:29-06:00 2025-03-31 251467156 SISTERSON & CO LLP 501 GRANT STREET SUITE 450 PITTSBURGH PA 15219 990 2024-04-01 250637030 MANUFACTURER & BUSINESS ASSOCIATION MANU 8148333200 2171 WEST 38TH STREET ERIE PA 16508 ROBERTA WALDINGER CFO 8148333200 2026-02-11 1 0 MELISSA PUGNE P01288890 4122812025 2024 2025-03-06 01:10:19Z ROBERTA WALDINGER 2171 WEST 38TH STREET ERIE PA 16508 7056884 0 X WWW.MBAUSA.ORG X 1905 PA THE ASSOCIATION SUPPORTS ITS 1,949 MEMBERS BY PROVIDING INFORMATION AND SERVICES THAT WILL ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. 13 13 35 13 794367 0 0 0 2897538 2671888 1086272 585060 322829 334646 4306639 3591594 0 0 0 0 2241145 2315775 0 0 0 1455127 1417791 3696272 3733566 610367 -141972 15252252 15592395 3025333 3221763 12226919 12370632 THE ASSOCIATION SUPPORTS ITS 1,949 MEMBERS BY PROVIDING INFORMATION AND SERVICES THAT WILL ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. 0 0 1501735 EDUCATION AND OTHER PROGRAMSTHE ASSOCIATION DEVELOPS AND PROVIDES INSTRUCTION TO ITS 1,949MEMBERS ON A VARIETY OF SUBJECTS CONCERNING PROFESSIONALINTERESTS, DEVELOPMENT AND TECHNICAL TRAINING. APPROXIMATELY 1,890INDIVIDUALS RECEIVED TRAINING DURING THE YEAR ENDED MARCH 31,2025. THE ASSOCIATION ALSO PROVIDES THE NECESSARY FACILITIES FORMEMBERS TO HOLD THEIR OWN TRAINING AND PROFESSIONAL DEVELOPMENTACTIVITIES. 1401612 MEMBER SERVICESTHE ASSOCIATION SPONSORS A MONTHLY ROUNDTABLE MEETING OF MEMBERSTHAT FOCUSES ON VARIOUS SUBJECT MATTERS. MEMBERS MEET TO DISCUSSPROBLEMS, EXCHANGE IDEAS, AND SHARE VITAL INFORMATION. THEASSOCIATION ALSO PRODUCES A MONTHLY MAGAZINE COVERING BUSINESS,ECONOMIC, AND REGULATORY ISSUES. THE ASSOCIATION ALSO OFFERS AFREE HUMAN RESOURCE AND EMPLOYMENT LAW HOTLINE THAT MEMBERS CANACCESS 24 HOURS A DAY, AND PROVIDES MONTHLY HR WEBINARS ANDNEWSLETTERS. FURTHER, THE ASSOCIATION ANNUALLY BRINGS IN ANATIONALLY KNOWN SPEAKER TO ADDRESS CURRENT BUSINESS TOPICS OFIMPORTANCE TO OUR MEMBERS. 284420 PUBLIC AND COMMUNITY RELATIONSTHE ASSOCIATION SPONSORS ACTIVITIES THAT EDUCATE THE GENERALPUBLIC AND ITS MEMBERS ON A VARIETY OF BUSINESS AND ECONOMICISSUES AFFECTING THE REGION. THE ASSOCIATION ALSO SUPPORTSAPPROXIMATELY 12 CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THEREGION WHOSE COMMON OBJECTIVE IS TO IMPROVE THE QUALITY OF LIFEAND ECONOMIC HEALTH OF THE REGION. 3187767 0 0 0 1 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 15 0 1 35 1 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROBERTA WALDINGER CFO 8148333200 2171 WEST 38TH STREET ERIE PA 16508 JANA GOODRICH BOARD MEMBER 1.00 X 0 0 0 KYLE BLAKESLEE BOARD MEMBER 1.00 X 0 0 0 GARY CLARK BOARD MEMBER 1.00 X 0 0 0 MATT CLARK VICE CHAIRMAN 4.00 X X 0 0 0 CHAD BETTS BOARD MEMBER 1.00 X 0 0 0 SCOTT BONNELL BOARD MEMBER 1.00 X 0 0 0 JON DEARMENT BOARD MEMBER 1.00 X 0 0 0 BOB FROST CHAIRMAN 4.00 X X 0 0 0 JEFF PLYLER BOARD MEMBER 1.00 X 0 0 0 TOM TREADWAY BOARD MEMBER 1.00 X 0 0 0 JENNIFER NELSON TREASURER 4.00 X 0 0 0 ROBERTA WALDINGER CFO 40.00 X X 40491 0 21 CHUCK JENKINS BOARD MEMBER 1.00 X 0 0 0 TRICIA STAIBLE BOARD MEMBER 1.00 X 0 0 0 BRAD PHILLIPS VP/CFO 40.00 X 97086 0 3275 TAMMY LAMARY-TOMAN SECRETARY 40.00 X 115961 0 3811 LORI JOINT PRESIDENT 40.00 X 150709 0 23057 404247 0 30164 2 0 1 0 0 MEMBERSHIP DUES 561499 851560 851560 ADMINISTRATIVE SERVICES 561000 736335 736335 TRAINING PROGRAMS AND LEAN OPERAT 561499 642276 642276 ANNUAL MEETING 561499 246825 246825 ALL OTHER PROGRAM SERVICE REVENUE 561499 121259 121259 73633 73633 2671888 326390 326390 58032 0 58032 58032 58032 3723960 3465290 258670 258670 258670 2332 0 2332 2332 OTHER INCOME - MISC 561499 222532 222532 EMP REL-HR CONF REVENUE 561499 51750 51750 274282 3591594 2212167 794367 585060 429637 1470999 35770 232391 146978 2793 57000 49516 164159 4800 113462 218037 9558 112423 88462 183432 37384 ANNUAL EVENT 173167 TRAINING PROGRAM 89159 MEMBERSHIP PROMOTION 34270 COMMUNITY RELATIONS 26240 53929 3733566 43952 26997 724119 856110 68306 95617 5026868 3797726 1213929 1229142 11788480 11757713 1320914 1552794 92552 74022 15252252 15592395 547336 813747 665433 451888 120012 282106 1692552 1674022 3025333 3221763 X 12226919 12370632 12226919 12370632 15252252 15592395 X -141972 53807 231878 X X 0 1 X 1 0 0 0 0 851560 24220 -71328 -47108 17031 -64139 FORM 990, SCHEDULE C, PART III-B: THE MANUFACTURER AND BUSINESS ASSOCIATION HAS ELECTED TO CARRYFORWARD BALANCES OF SECTION 162(E) MEMBERSHIP DUES FROM PRIOR YEARS TOTALING $71,328 THAT WERE IN EXCESS OF LOBBYING EXPENSES IN THOSE YEARS. SEE CARRYFORWARD CALCULATION BELOW. __________________________________________________________________________ 2012 NON-DEDUCTIBLE LOBBYING EXPENSES 84,147 CARRYFORWARD FROM LAST YEAR (2,913) TOTAL 81,234 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 79,042 TAXABLE AMOUNT OF LOBBYING EXPENSES 2,192 ___________________________________________________________________________ 2013 NON-DEDUCTIBLE LOBBYING EXPENSES 65,461 CARRYFORWARD FROM LAST YEAR 2,192 TOTAL 67,653 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 89,173 TAXABLE AMOUNT OF LOBBYING EXPENSES (21,520) ___________________________________________________________________________ 2014 NON-DEDUCTIBLE LOBBYING EXPENSES 69,211 CARRYFORWARD FROM LAST YEAR (21,520) TOTAL 47,691 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 106,964 TAXABLE AMOUNT OF LOBBYING EXPENSES (59,273) ___________________________________________________________________________ 2015 NON-DEDUCTIBLE LOBBYING EXPENSES 85,959 CARRYFORWARD FROM LAST YEAR (59,273) TOTAL 26,686 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 88,843 TAXABLE AMOUNT OF LOBBYING EXPENSES (62,157) ___________________________________________________________________________ 2016 NON-DEDUCTIBLE LOBBYING EXPENSES 83,949 CARRYFORWARD FROM LAST YEAR (62,157) TOTAL 21,792 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 80,895 TAXABLE AMOUNT OF LOBBYING EXPENSES (59,103) ___________________________________________________________________________ 2017 NON-DEDUCTIBLE LOBBYING EXPENSES 84,670 CARRYFORWARD FROM LAST YEAR (59,103) TOTAL 25,567 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 74,372 TAXABLE AMOUNT OF LOBBYING EXPENSES (48,805) ___________________________________________________________________________ 2018 NON-DEDUCTIBLE LOBBYING EXPENSES 84,547 CARRYFORWARD FROM LAST YEAR (48,805) TOTAL 35,742 AGGREGATE REPORTED NON-DEDUCTIBLE DUES 70,822 TAXABLE AMOUNT OF LOBBYING EXPENSES (35,080) ___________________________________________________________________________ 2019 NON-DEDUCTIBLE LOBBYING EXPENSES 8,236 CARRYFORWARD FROM LAST YEAR (35,080) TOTAL (26,844) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 70,424 TAXABLE AMOUNT OF LOBBYING EXPENSES (97,268) ___________________________________________________________________________ 2020 NON-DEDUCTIBLE LOBBYING EXPENSES 30,107 CARRYFORWARD FROM LAST YEAR (97,268) TOTAL (67,161) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 19,918 TAXABLE AMOUNT OF LOBBYING EXPENSES (87,079) ___________________________________________________________________________ 2021 NON-DEDUCTIBLE LOBBYING EXPENSES 19,680 CARRYFORWARD FROM LAST YEAR (87,079) TOTAL (67,399) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 18,667 TAXABLE AMOUNT OF LOBBYING EXPENSES (86,066) ___________________________________________________________________________ 2022 NON-DEDUCTIBLE LOBBYING EXPENSES 22,681 CARRYFORWARD FROM LAST YEAR (86,066) TOTAL (63,385) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 18,157 TAXABLE AMOUNT OF LOBBYING EXPENSES (81,542) ___________________________________________________________________________ 2023 NON-DEDUCTIBLE LOBBYING EXPENSES 22,797 CARRYFORWARD FROM LAST YEAR (81,542) TOTAL (58,745) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 17,917 TAXABLE AMOUNT OF LOBBYING EXPENSES (76,662) ___________________________________________________________________________ 2024 NON-DEDUCTIBLE LOBBYING EXPENSES 22,922 CARRYFORWARD FROM LAST YEAR (76,662) TOTAL (53,740) AGGREGATE REPORTED NON-DEDUCTIBLE DUES 17,587 TAXABLE AMOUNT OF LOBBYING EXPENSES (71,327) 50000 50000 3425382 2643719 781663 1002465 910157 92308 549021 243850 305171 1229142 INVESTMENT IN SUBSIDIARY 1552794 C 1552794 LEASE LIABILITY 74022 RELATED PARTY NOTE PAYABLE 1600000 1674022 X 3827763 53807 231878 285685 3542078 49516 49516 3591594 3684050 0 3684050 49516 49516 3733566 PART X, LINE 2: THE ORGANIZATION FOLLOWS TOPIC OF INCOME TAXES FROM THE FINANCIAL ACCOUNTING STANDARDS BOARD, ACCOUNTING STANDARDS CODIFICATION WITH REGARD TO THE ACCOUNTING AND RECOGNITION OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATIONS TAX RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNDISTRIBUTED EARNINGS FROM SUBS 231,878. X X X 0 0 0 LORI JOINT PRESIDENT 150709 0 0 0 0 0 3814 0 19243 0 173766 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS AN ASSOCIATION ORGANIZED TO SUPPORT ITS MEMBERS BY PROVIDING INFORMATION AND SERVICES TO ASSIST IN THE PURSUIT OF BUSINESS AND COMMUNITY INTERESTS. FORM 990, PART VI, SECTION A, LINE 7A OPEN POSITIONS ON THE BOARD BECOME AVAILABLE BASED ON THE BY-LAWS. THE NOMINATING COMMITTEE GATHERS ALL NAMES TO BE CONSIDERED FOR A POSITION ON THE BOARD. THESE NAMES ARE PLACED ON A BALLOT WHICH IS SENT TO THE ASSOCIATION MEMBERS TO VOTE ON. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF GOVERNORS FOR REVIEW BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICT OF INTEREST BY OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES IS CONTINUOUSLY MONITORED BY THE ORGANIZATION. POTENTIAL CONFLICTS OF INTEREST WAS DISCUSSED WITH AUDIT COMMITTEE MEMBERS DURING THE ANNUAL AUDIT. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL SUGGESTED RAISES FOR OTHER OFFICERS ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR APPROVAL EACH YEAR. THE COMMITTEE WILL ADJUST THE RAISES AS THEY DEEM APPROPRIATE. THE COMPENSATION FOR THE PRESIDENT IS RECOMMENDED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 AND 990-T ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION. FORM 990, PART XI, LINE 9: UNDISTRIBUTED EARNINGS FROM SUBS 231,878. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR NORTHWEST PA MAECORP 2171 WEST 38TH STREET ERIE PA 16508 251533296 ADMINISTRATION PA N/A C 0 MANUFACTURER'S AND BUS ASSOC INSURANCE 2171 WEST 38TH STREET ERIE PA 16508 542099118 INSURANCE AGENT PA N/A C 0 MANUFACTURER'S & BUS ASSOC LEGAL SERVICE 2171 WEST 38TH STREET ERIE PA 16508 204225107 LEGAL SERVICE PA N/A C 0 EMPLOYER'S ENERGY ALLIANCE OF PA INC 2171 WEST 38TH STREET ERIE PA 16508 264495829 COLLECT TRANSFER PA N/A C 0 MBAUSA HOLDING COMPANY 2171 WEST 38TH STREET ERIE PA 16508 274676135 HOLDING COMPANY PA MANUFACTURER C 2282285 1.00000 1 SMC INSURANCE AGENCY INC 850 CRANBERRY WOODS DR SUITE 2224 CRANBERRY TOWNSHIP PA 16066 251475607 INSURANCE AGENT PA N/A C 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 NORTHWEST PA MAECORP L 405639 CASH MANUFACTURER & BUSINESS ASSOCIATION INSURANCE L 183673 CASH EMPLOYERS ENERGY ALLIANCE OF PENNSYLVANIA INC L 88782 CASH SMC INSURANCE AGENCY L 58241 CASH SMC INSURANCE AGENCY INC E 1100000 CASH NORTHWEST PA MAECORP E 500000 CASH FORM 990, SCHEDULE R, PART IV: (1) (A)NAME: NORTHWEST PA MAE CORP (B)PRIMARY ACTIVITY: ADMINISTRATION OF INSURANCE PROGRAMS AND PRODUCTION OF A MAGAZINE (2) (A)NAME: EMPLOYER'S ENERGY ALLIANCE OF PA INC (B)PRIMARY ACTIVITY: COLLECT TRANSFER FEES FOR MARKETING THE ENERGY SERVICES OF ENERGY PROVIDERS