01
What Pennsylvania requires of the books
From the statutes, as the legal corpus holds them. The verified date is the day the value was last read against the statute's own text.
| Requirement | Value | Statute | Verified |
|---|---|---|---|
| Assessment Lien Statute of Limitations | 4 years | 68 Pa.C.S. §5315 (e) | Jul 15, 2026 |
| Interest Rate Cap on Past-Due Assessments | 15 percent_per_year | 68 Pa.C.S. §5314 (a) | Jul 15, 2026 |
2 of the 9 statutory thresholds the corpus holds for Pennsylvania concern the books. The full list, with every citation.
02
What arrives by the 10th
The books, any hour
The board and the manager read the ledger as it stands, not as of the last statement. Read access, around the clock.
Balance sheet
Every fund, every bank account, every receivable, as of month end.
Income statement against budget
The month and the year to date beside the budget the board adopted.
Bank reconciliation
Every account, to the statement, with the items in transit listed.
Delinquency by unit
Who owes what and for how long.
The check register
Every payment that left, who approved it, and what it paid.
In January, the annual statement package and the CPA's schedules. We never hold signing authority over funds: the board or the manager approves every payment, and we record it.
03
By city
Each city with at least 25 associations on the public record.
- Philadelphia 1,213
- Pittsburgh 405
- Harrisburg 295
- Lancaster 289
- West Chester 220
- York 217
- State College 212
- King of Prussia 199
- Exton 162
- Allentown 152
- Malvern 138
- Lansdale 133
- Chadds Ford 122
- Bethlehem 109
- Doylestown 104
- Elizabethtown 96
- Fort Washington 95
- Camp Hill 91
- Blue Bell 75
- Columbia 69
- Media 69
- Newtown 67
- Hanover 65
- Kennett Square 64
- Mechanicsburg 63
- Erie 59
- Stroudsburg 58
- Coraopolis 57
- Zelienople 57
- East Stroudsburg 54
- Horsham 54
- Reading 53
- Norristown 52
- Lititz 51
- Milford 51
- Canonsburg 49
- Chambersburg 47
- Greensburg 45
- North Wales 42
- Phoenixville 42
- Conshohocken 41
- Bala Cynwyd 40
- Downingtown 40
- Easton 40
- Hawley 40
- Murrysville 40
- Langhorne 37
- New Hope 36
- Pottstown 36
- Wayne 36
- Jenkintown 35
- Red Lion 35
- Dillsburg 34
- Plymouth Meeting 34
- Butler 33
- Trappe 33
- Gettysburg 32
- Elkins Park 30
- Evans City 30
- Harleysville 30
- Collegeville 29
- Honesdale 25