LeadingAge PA and LeadingAge National dues are calculated based on annual Program Service Revenue (PSR)* that is collected by an organization at the site level. There are also Special Program categories that are not assessed dues based on PSR (e.g. Subsidized Housing). Please see the 2021 Membership Dues Formula.
* Program Service Revenue is defined as the revenue an organization receives from aging services activities that are “primarily those that form the basis for an organization’s exemption from tax." It EXCLUDES unrelated items such as interest, realized and unrealized gains or losses, special events/activities, charitable contributions, and other unrelated services.
The PSR should come from IRS Form 990, Part I, Line 9 of the most recently completed fiscal year.