Attachment-1
 

October 25, 2007

  Internal Revenue Service

PO Box 192

Covington, KY 41012-0192

 Ref: form 1024 (Attached)

 Sirs: 

Requirement for this filing has only recently come to our attention.

 Upon discovery, immediate steps were taken to initiate filing. The required Forms 990 and 990-T have also been prepared and filed with the Internal revenue Service Center, Ogden, UT 84201-0027.

 We now have the records and systems in place to file timely and accurate returns going forward.

 Very Truly Yours,

Alan Senger

President

Penn National Homeowners Association

EIN 25-1524288

Attachment-2
Attachment: Penn National Homeowners Association Form 1024                      (1)

                     Part II  Activities and Operational Information

 The Penn National Homeowners Association (PNHA) was established to afford residents of Penn National a conduit to interact with each other on matters of mutual concern and to provide a means to organize mutually beneficial groups and organizations within the Community. The following is a listing of activities in the Community that PNHA sponsors:

            -Publication of a monthly Newsletter- The Newsletter is mailed monthly to all PNHA member households.  It contains information on various subjects of relevance to the members.  PNHA has one member (the Publications Director) dedicated to organizing and publishing inputs received from other members about upcoming meetings of various groups, charitable collections, and activities of common interest.  This occupies the Editor approximately 5-6 days each month.  

            - Publication of an Annual Members Directory-  This directory contains the names, postal addresses and E-mail addresses of PNHA members. It is mailed to all PNHA members. (Some members who do not wish to be included in the directory are permitted to “opt out”.) The Directory is organized and mailed by the PNHA Membership Chairman, who compiles the information as it becomes available throughout the year.

            -Annual PNHA picnic-Each year PNHA sponsors a picnic (usually in September) to give all members the opportunity to meet and mingle with their fellow residents. This is one of the two major social undertakings of the Association.  It requires a Chairperson and several other members to successfully put all facets together..  During the final build up to the picnic the Chairman devotes nearly full time to the project.  His volunteers each spend several hours on the day of the picnic cooking, serving and cleaning up.

            -Annual PNHA Holiday Dinner/Dance-This is the other major social project sponsored by PNHA.  The purpose of the Dinner/Dance is to arrange an enjoyable affair  for the residents during the Christmas /New Years holiday season. It is held at a local restaurant.  A Chairperson (sometimes with a co-chair) makes the arrangements and recruits other residents to help with ancillary tsaks such as decorating. The chair spends a relatively small percentage of his time booking the facility, arranging entertainment, etc.   well prior to the affair.  As the final day arrives he is dedicated to getting everything set up so it is then nearly a full-time project.

            -New Neighbor Welcome-PNHA sponsors a welcoming committee to visit new residents, greet them and provide information regarding activities available in the area and any other information requested.  This is handled by a Chairperson who has helpers as needed.  The time required depends on the number of new arrivals but is only a small percentage of the Chair’s and helpers’ time.

            -Maintenance of the PNHA web site (PNHA.org) - PNHA has a Web Master to maintain the organization’s Web site, which is used for posting information about the organization, its Officers, and other pertinent material.  The Web Master’s time required depends on the amount of updates or new information he needs to input.

            -Availability of the Penn National Electronic News- The PNHA has one individual available to issue Electronic News bulletins when necessary.  This facility is used when items arise that need to get to PNHA members in a hurry and prior to the

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 preparation of the Newsletter. It is an E-Mail message.  One individual fulfills this duty and her time required also depends on how often such information needs to be distributed.

            - Excursions and Events  - This committee organizes and manages excursions to various destinations and points of interest in and around the region – some day trips and some longer.

                        In addition to the above PNHA-sponsored items, Penn National residents initiate and organize numerous and varied activities which require no (or minimal) input from the Homeowners Association. These include reading groups (currently six exist): Men and Ladies luncheons Groups; a quilting group; a needle work group; a hiking group; a photo club; a woodworkers group; a garden group (using plots made available by the White Rock); several charitable projects, such as a scheduled food pick up to stock shelves at a local food pantry; a community outreach program to fund and provide monies to needy local organizations; and the Penn National Harmony Singers who provide entertainment to local retirement homes.

Scheduling of many of these activities is done through use of the PNHA Newsletter, but that is usually the only PNHA involvement. Occasionally The PNHA will, upon request, help fund the rental fees for meeting places.

Attachment-3
PENN NATIONAL HOMEOWNERS ASSOCIATION (EIN 25-1524288)

FORM 1024

ATTACHMENT FOR PAGE 1, LINES 6 & 7

 LINE 6:

            FORM 1023 APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3) OF IRS CODE WAS FILED MAY 1988. NO RECORD OF RESPONSE.

 LINE 7:

            FORM 990 FILED FOR TAX YEARS 1986 AND 1987 UNDER EIN 25-1524288 ASSIGNED 5/28/1986. IRS OFFICE WHERE FILED IS UNKNOWN.

            FORM 1120H FILED FOR TAX YEARS 1996 AND 1998 UNDER EIN 23-2811097 ASSIGNED 6/23/1995.  TAX OFFICE WHERE FILED IS UNKNOWN.

 NOTE: LETTER SUBMITTED TO IRS EIN DEPARTMENT, CINCINNATTI, OHIO 8/26/2007 REQUESTING TO CANCEL EIN 23-2811097 AND RETAIN EIN 25-1524288 (COPY ATTACHED).

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