2026-09-03T15:05:49-04:00 2025-12-31 233022325 ZELENKOFSKE AXELROD LLC 210 TOLLGATE HILL ROAD GREENSBURG PA 15601 990 2025-01-01 222561834 PENNSYLVANIA ASSOCIATION OF NONPROFIT ORGANIZATIONS PENN 7172368584 4801 LINDLE ROAD HARRISBURG PA 17111 ANNE GINGERICH EXECUTIVE DIRECTOR 7172368584 2026-09-03 JARED C EWING P00596532 7248342151 2026-09-03 2025 MARIANNE FRAY 4801 LINDLE ROAD HARRISBURG PA 17111 1590221 false X WWW.PANO.ORG X 1984 PA CAPACITY-BUILDING SERVICES INCLUDING ADVOCACY, TRAINING AND CONSULTING FOR PA NONPROFITS. 17 17 5 123 0 222462 991109 400315 468969 6590 14382 85333 115761 714700 1590221 0 0 342575 389555 0 55199 355036 544360 697611 933915 17089 656306 197097 858326 10554 15477 186543 842849 X PANO AMPLIFIES THE VOICE, VALUE, AND IMPACT OF COMMUNITY BENEFIT WORK TO TRANSFORM LIVES. false false 85334 236732 MEMBERSHIP: THE TOP REASONS WHY 1,049 ORGANIZATIONS JOINED PANO IN 2025 INCLUDE PANO'S ADVOCACY WORK, 55% DISCOUNT ON TRAINING, FREE ACCESS TO STANDARDS FOR EXCELLENCE RESOURCES, AND PANO'S ASKPANO HELPDESK. OTHER PANO RESOURCES CRITICAL TO 2025 NONPROFIT WORK INCLUDED TRAINING AND INFORMATION ON HOW THE ADMINISTRATION'S EXECUTIVE ORDERS AND NEW FEDERAL LAWS WILL IMPACT NONPROFIT GOVERNANCE AND OPERATIONS. 440949 103745 PART III, 4B: EDUCATION AND RESOURCES: THE STANDARDS FOR EXCELLENCE PROGRAM ASSISTS NONPROFITS IN ENSURING COMPLIANCE WHILE ALSO GUIDING ORGANIZATIONS IN EFFECTIVELY AND EFFICIENTLY FULFILLING THEIR MISSION. THE STANDARDS INCLUDE A COMPREHENSIVE KNOWLEDGEBASE, WITH SELF-ASSESSMENTS SO EACH ORGANIZATION CAN IDENTIFY AREAS TO STRENGTHEN THEIR INTERNAL STRUCTURE AND EXTERNAL ENGAGEMENT. PANO IS LICENSED WITH THE NATIONAL STANDARDS FOR EXCELLENCE INSTITUTE TO OFFER ONLINE RESOURCES, WORKSHOPS, AND ACCREDITATION. STANDARDS ACCREDITATION AND BASICS RECOGNITION INVOLVE AN INTENSIVE APPLICATION AND REVIEW PROCESS TO HELP ORGANIZATIONS CONTINUED ON SCHEDULE O 193911 128492 CONSULTING SERVICES: THROUGH CONSULTING SERVICES, PANO MEETS THE GOVERNANCE AND MANAGEMENT NEEDS OF ORGANIZATIONS INCLUDING BUT NOT LIMITED TO STRATEGIC PLANNING, GOVERNANCE TRAINING, FUNDRAISING SUPPORT, AND MORE. PANO ACCOMPLISHES THIS BY MATCHING CONSULTANTS PARTICIPATING IN THE CONSULTANT COLLABORATIVE WITH THE CONSULTING NEEDS OF NONPROFIT ORGANIZATIONS. IN 2025, PANO SUPPORTED THIRTY-FIVE (35) ORGANIZATIONS THROUGH ITS MANAGEMENT SUPPORT CONSULTING WORK. CONTINUED ON SCHEDULE O 720194 true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 22 0 5 true false false false false false false false false false false false false false false X 17 17 false false false false true true true true true false false true true true true true true true true false CA CO CT FL GA IL OH MD NJ NY NC PA VA WA X X ANNE GINGERICH 7172368584 4801 LINDLE ROAD HARRISBURG PA 17111 ANNE GINGERICH EXECUTIVE DI 40.00 X 98657 0 13419 MARIANNE FRAY BEG 12026 PRESIDENT 2.00 X X 0 0 0 MILENA OBERTI-LANZ END 122025 PRESIDENT 3.00 X X 0 0 0 IFEOMA ADUBA VICE PRESIDE 3.00 X X 0 0 0 KRISTY AURAND DIRECTOR 2.00 X 0 0 0 HASSHAN BATTS DIRECTOR 2.00 X 0 0 0 MARY BULA SECRETARY 1.00 X X 0 0 0 SARAH SPEED GABEL DIRECTOR 2.00 X 0 0 0 ANDRE HARRELL DIRECTOR 1.00 X 0 0 0 ADAM HOSEY DIRECTOR 2.00 X 0 0 0 PHIL KOCH DIRECTOR 2.00 X 0 0 0 DAVE KOSER DIRECTOR 2.00 X 0 0 0 CHRISTINE RENJILIAN DIRECTOR 2.00 X 0 0 0 KRISTEN ROTZ DIRECTOR 2.00 X 0 0 0 ERIC SAUNDERS DIRECTOR 2.00 X 0 0 0 TOM TUPITZA DIRECTOR 2.00 X 0 0 0 DOLLY WIDEMAN-SCOTT DIRECTOR 2.00 X 0 0 0 BRANDON WILEY DIRECTOR 0.50 X 0 0 0 MICHELLE HOKE TREASURER 2.00 X 0 0 0 98657 13419 false false false 991109 991109 MEMBER DUES 228304 228304 CONSULTING INCOME 128492 128492 PROGRAM INCOME 103745 103745 OTHER MEMBERSHIP SERVICES 8428 8428 468969 14382 14382 115761 115761 1590221 468969 130143 X 112076 83429 17222 11425 234100 173710 37673 22717 20271 15442 2032 2797 23108 16626 4059 2423 29473 29473 180611 146808 33803 37462 37212 250 5238 3750 1133 355 6000 6000 14730 11159 2103 1468 1571 1571 34363 34363 11326 11326 ADVOCACY EXPENSES 103496 94296 9200 RACIAL JUSTICE PROGRAM 36925 36925 DUES AND SUBSCRIPTIONS 32274 25010 6301 963 STAFF AND BOARD TRAINING 17245 12303 4942 33646 29161 634 3851 933915 720194 158522 55199 315 315 192195 855773 3337 988 1250 1250 197097 858326 627 1292 11705 9927 2480 10554 15477 X 127057 148068 59486 694781 186543 842849 197097 858326 656306 X X false true X true false X 154574 262210 189153 222462 991109 1819508 394591 383553 462882 400315 468969 2110310 549165 645763 652035 622777 1460078 3929818 19556 17101 13125 17140 13448 80370 33304 33304 52860 17101 13125 17140 13448 113674 3816144 93228 83045 85578 91923 130143 483917 93228 83045 85578 91923 130143 483917 642393 728808 737613 714700 1590221 4413735 0.86460 0.83750 0.11000 0.13000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 20071 20071 20185 20185 40256 40256 893659 900103 933915 940359 165087 166054 41272 41514 303390 305445 249392 166054 1024281 1536422 6263 17074 12055 40256 75648 75848 76361 62348 41514 256071 384107 3786 10299 8254 20071 42410 SCHEDULE C, PART II-A HEALTH ALLIANCE FOR NONPROFITS 25-1723744 7000 STONEWOOD DRIVE, STE. 251 WEXFORD, PA 15090 20,071 20,185 40,256 893,659 0 0 PENNSYLVANIA ASSOCIATION OF 22-2561834 4801 LINDLE ROAD HARRISBURG, PA 17111 0 0 0 6,444 0 0 X 1590221 1590221 1590221 933915 933915 933915 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN UNRELATED BUSINESS ACTIVITIES MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ASC NO. 740-10, INCOME TAXES, PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT, AND DISCLOSE UNCERTAIN TAX POSITIONS TAKEN ON ITS TAX RETURNS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION'S TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR YEARS ENDED DECEMBER 31, 2022 AND AFTER. FORM 990, PART III PART III, 4B: EDUCATION AND RESOURCES (CONTINUED): OPERATIONALIZE CRITICAL POLICIES, RESOURCE DEVELOPMENT, AND PUBLIC AWARENESS. IN 2025, PANO WORKED TOWARD LAUNCHING STANDARDS FOR ALL - A SET OF RESOURCES ACCESSIBLE TO ORGANIZATIONS OF ALL SIZES. IN 2025, AN ESTIMATED 2,223 INDIVIDUALS INTERACTED WITH STANDARDS RESOURCES IN SOME WAY, DOWNLOADING STANDARDS EDUCATIONAL PACKETS, ENGAGING WITH PANO'S ASK PANO HELPDESK SERVICES, PARTICIPATING IN STANDARDS WEBINARS TRAININGS. TWENTY-FOUR (24) ORGANIZATIONS IN PENNSYLVANIA ARE CURRENTLY STANDARDS ACCREDITED OR RECOGNIZED. ALL INFORMATION ABOUT THE STANDARDS FOR EXCELLENCE PROGRAM CAN BE FOUND AT WWW.PANO.ORG/STANDARDS-FOR-EXCELLENCE. ONLINE/IN-PERSON WORKSHOPS: IN 2025, PANO OFFERED 114 WORKSHOPS TO 9,772 PARTICIPANTS. WORKSHOPS FOCUSED ON HUMAN RESOURCES, STRATEGIC AND FINANCIAL PLANNING, ADVOCACY 101, BOARD GOVERNANCE, AND PREPARING NONPROFITS FOR RESULTS OF FEDERAL POLICY CHANGES RESULTING FROM CHANGING FEDERAL AND STATE LAWS AND REGULATIONS. ANNUAL CONFERENCE: CONDUCTED IN PARTNERSHIP WITH THE GREATER PITTSBURGH NONPROFIT PARTNERSHIP AND VILLANOVA UNIVERSITY, PANO'S ANNUAL CONFERENCE WAS THE MAJOR EDUCATIONAL EVENT OF 2025, CONVENING 190 INDIVIDUALS AROUND THE THEME OF MEETING THE MOMENT - ROOTED TOGETHER. WORKSHOP TRACKS INCLUDED ADVOCACY, BOARD GOVERNANCE, FUNDRAISING, HUMAN-CENTERED LEADERSHIP, AND PLANNING FOR FUNDING CUTS/DELAYS. AS A RESULT OF ATTENDING PANO'S EDUCATIONAL PROGRAMS: 95% REPORTED THAT THEY WOULD MAKE A POSITIVE CHANGE IN THEIR ORGANIZATIONS; 94% REPORTED THEY WOULD IMPROVE GOVERNANCE EFFECTIVENESS (E.G., UNDERSTANDING BYLAWS); 93% REPORTED THAT THEY WOULD IMPROVE OPERATIONAL EFFECTIVENESS (E.G., UNDERSTANDING THE 990, SOCIAL MEDIA, HR PROCEDURES); 92% FELT BETTER ABLE TO FULFILL THEIR JOB DUTIES; 89% MADE CONNECTIONS THEY CAN LEAN ON FOR FUTURE SUPPORT; 86% REPORTED THEY WOULD IMPROVE ADVOCACY EFFECTIVENESS; 83% REPORTED THEY WOULD IMPROVE FUNDRAISING EFFECTIVENESS. PART III, PART 4C, CONSULTING SERVICES (CONTINUED): ADVOCACY PROGRAM: PANO WAS FOUNDED 40 YEARS AGO FOR THE PURPOSE OF PROVIDING A VOICE FOR THE NONPROFIT SECTOR AT THE STATE AND FEDERAL LEVELS. PANO UNIQUELY MONITORS AND ACTS ON LEGISLATION THAT GLOBALLY AFFECTS COMMUNITY BENEFIT ORGANIZATIONS, SUCH AS TAX EXEMPTION AND CHARITABLE TAX DEDUCTIONS. IN 2025, PANO TRAINED 2,493 INDIVIDUALS ABOUT HOW TO ADVOCATE AND LOBBY FOR THEIR CAUSES. PANO HELD TWO (2) FRESHMEN LEGISLATOR BRIEFINGS IN PARTNERSHIP WITH 14 PARTNER ORGANIZATIONS, TWO (2) JOINT BUDGET PRESENTATIONS TO HOUSE AND SENATE APPROPRIATIONS COMMITTEES IN PARTNERSHIP WITH NINE (9) OTHER ORGANIZATIONS. PANO ALSO ENGAGED IN 47 MEETINGS WITH MEMBERS OF PA'S GENERAL ASSEMBLY AND MEMBERS OF CONGRESS TO DISCUSS THE SECTOR'S WORKFORCE NEEDS AND OTHER CHALLENGES AND OPPORTUNITIES. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS INCLUDE NON-PROFIT ORGANIZATIONS, BUSINESSES, AND INDIVIDUALS. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE ELECTED BY THE ORGANIZATION'S MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS HAVE THE OPPORTUNITY TO VOTE ON BOARD MEMBERS VIA AN ONLINE SURVEY EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR PERFORMS AN INITIAL REVIEW. ONCE APPROVED, A DRAFT COPY OF THE FORM 990 IS THEN PROVIDED TO THE AUDIT COMMITTEE AND THE BOARD TO REVIEW AND APPROVE BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C PANO HAS A FORMAL WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES EACH BOARD MEMBER AND STAFF TO DISCLOSE ANY SITUATIONS OR PERCEPTIONS OF CONFLICT ANNUALLY. THE QUESTIONNAIRES ARE GATHERED AND REVIEWED BY THE BOARD AND MAINTAINED BY THE ASSOCIATION. SHOULD AN ACTUAL OR POTENTIAL CONFLICT BE PRESENT, THE INTERESTED PERSON SHALL NOT PARTICIPATE IN OR BE PRESENT DURING THE DELIBERATIONS AND DECISION-MAKING WITH RESPECT TO SUCH CONFLICT. THE INTERESTED PARTY MAY PROVIDE FACTUAL INFORMATION ABOUT THE PROPOSED TRANSACTION. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED AS BEING SOURCES OF POTENTIAL CONFLICTS WITH INTERESTED PERSONS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE SERVES AS THE PERSONNEL COMMITTEE FOR PANO. THROUGH THE FILTER OF THE PERSONNEL FUNCTION, THE COMMITTEE REFERS TO COMPENSATION COMPARISON STUDIES TO DETERMINE MARKET VALUE OF COMPENSATION AND BENEFITS FOR KEY STAFF. BASED ON PERFORMANCE REVIEWS, JOB DESCRIPTION, DECISION MAKING, KNOW HOW AND RESPONSIBILITY, THE EXECUTIVE COMMITTEE APPROVES THE COMPENSATION AND BENEFITS AND REPORTS THE ACTION TO THE ENTIRE BOARD. THE EXECUTIVE COMMITTEE CONFERS WITH STUDIES, HUMAN RESOURCE CONSULTANTS, AND LAWYERS TO DETERMINE THE ADVISABILITY OF DECISIONS MADE IN THIS REGARD. FORM 990, PAGE 6, PART VI, LINE 15B SAME PROCESS AS DESCRIBED FOR LINE 15A FORM 990, PAGE 6, PART VI, LINE 17 WASHINGTON FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE IRS 990 AND THE ANNUAL REPORT ARE ALSO AVAILABLE ON OUR WEBSITE (WWW.PANO.ORG). FORM 990, PART IX, LINE 11G CONSULTING 125,058 0 0 OTHER PROFESSIONAL SERVICES 21,750 27,553 0 DCED PROFESSIONAL CONSULTING 0 6,250 0 TOTAL 146,808 33,803 0 FORM 990, PART XII THE FINANCIAL STATEMENTS OF THE ASSOCIATION HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OR ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE ASSOCIATION RECORDS REVENUE WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECORDED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECEIVABLES FOR REIMBURSEMENT OF EXPENSES; AND PAYROLL WITHHOLDINGS AND ESCROWED FUNDS AS LIABILITIES. HEALTH ALLIANCE FOR NONPROFITS 7000 STONEWOOD DRIVE SUITE 251 WEXFORD PA 15090 251723744 HEALTH INS PA 501C4 N/A false false false false false false false false false false false false false false false false false false false true SCHEDULE R ON JUNE 28, 2013, THE ASSOCIATION ENTERED INTO A MANAGEMENT AGREEMENT WITH HANP, A PENNSYLVANIA NONPROFIT ORGANIZATION, WHOSE MISSION IS TO FACILITATE THE AVAILABILITY OF GROUP AND INDIVIDUAL HEALTH INSURANCE AND OTHER EMPLOYEE BENEFIT PRODUCTS FOR PURCHASE BY MEMBERS OF THE UNITED WAY AGENCIES PARTICIPATING IN THE PROGRAM AND MEMBERS OF THE ASSOCIATION. IN MARCH 2023, THE HANP BOARD APPROVED THE DISSOLUTION OF THE CORPORATION. EFFECTIVE, DECEMBER 31, 2025, ALL REMAINING ASSETS WERE TRANSFERRED TO THE ASSOCIATION (CASH BALANCE OF 25). HEALTH ALLIANCE FOR NONPROFITS 7000 STONEWOOD DRIVE STE 251 WEXFORD PA 15090 251723744 20071 20185 40256 893659 933915 164916 41230 0 0 0 PENNSYLVANIA ASSOCIATION OF NONPROFIT ORGANIZATIONS 4801 LINDLE ROAD HARRISBURG PA 17111 222561834 0 0 0 6444 6444 1138 284 0 0 0