PENNSYLVANIA BAR TRUST FUND: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
PENNSYLVANIA BAR TRUST FUND (EIN 23-7012190)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-03-15
IRS object ID
201630769349300518
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-03-15T00:00:00-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN231311005PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Boyer & RitterBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1211 House AvenueAddressLine1Txt
CityCamp HillCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17011ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237012190EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Pennsylvania Bar Trust FundBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPENNBusinessNameControlTxt
Phone7172386715PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 South StreetAddressLine1Txt
CityHarrisburgCityNm
State AbbreviationPAStateAbbreviationCd
ZIP171011210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHeidi MasanoPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7172386715PhoneNum
Signature2016-03-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA A MYERSPreparerPersonNm
PTINP00143969PTIN
Phone7177617210PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJANE LESLIE DALTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 South StreetAddressLine1Txt
CityHarrisburgCityNm
State AbbreviationPAStateAbbreviationCd
ZIP171011210ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$196,829GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1966FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or Missionto promote education in the legal professionActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$88,573PYInvestmentIncomeAmt
CY Investment Income$62,249CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$88,573PYTotalRevenueAmt
CY Total Revenue$62,249CYTotalRevenueAmt
PY Grants And Similar Paid$40,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$25,095PYOtherExpensesAmt
CY Other Expenses$23,242CYOtherExpensesAmt
PY Total Expenses$65,095PYTotalExpensesAmt
CY Total Expenses$23,242CYTotalExpensesAmt
PY Revenues Less Expenses$23,478PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$39,007CYRevenuesLessExpensesAmt
Total Assets BOY$1,285,592TotalAssetsBOYAmt
Total Assets EOY$1,263,231TotalAssetsEOYAmt
Total Liabilities BOY$2,544TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,858TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,283,048NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,260,373NetAssetsOrFundBalancesEOYAmt
Missionto promote educational and charitable purposes associated with the legal profession and the administration of justice, with particular reference to the promotion of such purposes in the commonwealth of pennsylvania.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,061ExpenseAmt
Grant$0GrantAmt
DescProvides grants to members to assist with funding for various requests such as education programs and presentations.Desc
Total Program Service Expenses$4,061TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LISA HOGAN CONTROLLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7172386715PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 SOUTH STREETAddressLine1Txt
CityHARRISBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP171011210ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SAMUEL ENCARNACION
Trustee1.00Yes (X)$0$0$0
JANE DALTON
Chair1.00Yes (X)$0$0$0Yes (X)
christine hall mccLURE
secretary1.00Yes (X)$0$0$0Yes (X)
MASON AVRIGIAN
Vice Chair1.00Yes (X)$0$0$0Yes (X)
RICHARD H GALLOWAY
Trustee1.00Yes (X)$0$0$0
timothy j carson
trustee1.00Yes (X)$0$0$0
HEIDI B MASANO
Treasurer1.00Yes (X)$0$0$0Yes (X)
LINDA S PELLISH
Trustee1.00Yes (X)$0$0$0
RHODA S NEFT
trustee1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,426TotalRevenueColumnAmt
Exclusion$20,426ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$176,403SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$134,580SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$41,823SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,823TotalRevenueColumnAmt
Exclusion$41,823ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,249TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$62,249ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,000TotalAmt
Management And General$6,000ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$7,545TotalAmt
Management And General$7,545ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$32TotalAmt
Program Services$32ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,795TotalAmt
Program Services$3,795ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$234TotalAmt
Program Services$234ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
ADMIN EXPENSES$5,614$5,614
MISCELLANEOUS$22$22

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,242TotalAmt
Program Services$4,061ProgramServicesAmt
Management And General$19,181ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$57,887BOYAmt
EOY$59,257EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$302BOYAmt
EOY$405EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,227,403BOYAmt
EOY$1,203,569EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,285,592BOYAmt
EOY$1,263,231EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,544BOYAmt
EOY$2,858EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,544BOYAmt
EOY$2,858EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,283,048BOYAmt
EOY$1,260,373EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,283,048BOYAmt
EOY$1,260,373EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,285,592BOYAmt
EOY$1,263,231EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$39,007ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$61,682NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Pennsylvania Bar AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN230954940EIN
Organization Type9OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (1)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (1)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (1)SuprtExclusivelySec170c2BInd
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IV, Section A, Line 3B:The trust annually completes a pro forma schedule A, Part III, support test based upon the information in the supported organization's forms 990 as filed through the date of this filing, to determine whether the supported organization, The Pennsylvania Bar Association, meets the section 509(A)(2) public support test. The supported organization does meet the section 509(A)(2) public support test based on this calculation.
Part IV, Section A, Line 3C:The trustees review every grant to the supported organization to insure that the grant purpose is a Section 170(c)(2)(B) purpose and confirm the utilization of the grants for the stated purpose as outlined in schedule I, Part IV, in all years such grants are made.

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$20,426TotalRevEtcAuditedFinclStmtAmt
Other Revenue-$41,823OtherRevenueAmt
Revenue Not Reported-$41,823RevenueNotReportedAmt
Revenue Subtotal$62,249RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$62,249TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$43,101TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$43,101ExpensesSubtotalAmt
Other Expenses Not Included-$19,859OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$19,859ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,242TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:The Internal Revenue Service has determined that the Trust Fund is exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. Federal income tax, if any, is provided on revenue generated from the life insurance reserve because such revenue constitutes unrelated business income. The Organization follows the provisions of FASB's Income Tax Topic of the ASC which requires an assessment of the Organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously-filed tax returns. Examples of tax positions taken at the entity level include continuing qualification as a tax-exempt organization and whether there are any taxable unrelated business income activities conducted. Any tax benefits associated with uncertain tax positions that are in excess of a realization threshold must be recorded as a liability for unrecognized tax benefits in the financial statements, along with any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore believes that the Organization has no exposure to income taxes from uncertain tax positions. Tax years beginning after December 31, 2012, are open to examination.
Part XI, Line 2d - Other Adjustments:Realized gains netted against unrealized losses as a net expense on books -41,823.
Part XII, Line 4b - Other Adjustments:Unrealized losses net of realized gains shown as expense on books -19,859.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 7aTrustees are appointed by the board of governors of the pennsylvania bar association
Form 990, Part VI, Section B, line 11A COPY OF THE COMPLETED FORM 990 AND THE RELATED SCHEDULES IS REVIEWED BY THE TRUSTEES. THE TRUSTEES MEET WITH A REPRESENTATIVE OF THE ACCOUNTING FIRM THAT PREPARED THE FORM 990 TO DISCUSS THE CONTENT AND ANSWER QUESTIONS OF THE TRUSTEES. FINAL CHANGES, IF ANY, ARE THEN MADE TO THE FORM 990 AND RELATED SCHEDULES. THE TRUSTEES APPROVE THE FINAL COPY.
Form 990, Part VI, Section B, line 12cA conflict of interest form is sent out to the Trustees on an annual basis. The results are compiled and given to the PBA President so he/she is aware of any conflicts when making appointments to the insurance / trust.
Form 990, Part VI, Section C, line 19The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.
Form 990, Part XII, Line 2c:THE PROCESS FOR SELECTING AN AUDIT COMMITTEE AND INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
pennsylvania bar association
100 south streetharrisburgPA17108230954940to promote the administration of justicePA501 (c)(6)0
pennsylvania bar institute
5080 ritter roadmechanicsburgPA17055236412256to promote continuing legal educationPA501(c)(3)0Line 9
pennsylvania bar foundation
po box 186harrisburgPA17108232303925Expand the public service role of the Organized Bar by financing programsPA501(3)(3)0Line 7

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PENNSYLVANIA BAR INSURANCE TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 south streetAddressLine1Txt
CityharrisburgCityNm
State AbbreviationPAStateAbbreviationCd
ZIP171011210ZIPCd
FieldValueIRS element (for citing)
EIN231341005EIN
Primary Activitiesinsurance sales and loss preventionPrimaryActivitiesTxt
Legal Domicile StatePALegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeTEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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