2015-03-09T17:18:11-05:00 2014-12-31 231311005 BOYER & RITTER 211 HOUSE AVENUE CAMP HILL PA 17011 990 2014-01-01 237012190 PENNSYLVANIA BAR TRUST FUND PENN 7172386715 100 SOUTH STREET HARRISBURG PA 171011210 HEIDI MASANO TREASURER 7172386715 2015-03-02 1 LISA A MYERS P00143969 7177617210 2014 2016-04-25 22:37:26Z JANE LESLIE DALTON 100 SOUTH STREET HARRISBURG PA 171011210 434153 0 X N/A X 1966 PA TO PROMOTE EDUCATION IN THE LEGAL PROFESSION 9 9 0 9 0 0 0 0 0 0 65116 88573 0 0 65116 88573 75000 40000 0 0 0 0 0 0 0 23612 25095 98612 65095 -33496 23478 1286681 1285592 4183 2544 1282498 1283048 TO 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. 0 0 45279 40000 DURING THE YEAR ENDED DECEMBER 31, 2014, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE ASSISTANCE OF THE STATEWIDE PUBLIC AWARENESS CAMPAIGN ON THE EDUCATION RIGHTS OF PARENTS. 45279 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X LISA HOGAN CONTROLLER 7172386715 100 SOUTH STREET HARRISBURG PA 171011210 X SAMUEL ENCARNCAION TRUSTEE 1.00 X 0 0 0 JANE DALTON CHAIR 1.00 X X 0 0 0 CHRISTINE HALL MCCLURE SECRETARY 1.00 X X 0 0 0 MASON AVRIGIAN VICE CHAIR 1.00 X X 0 0 0 RICHARD H GALLOWAY TRUSTEE 1.00 X 0 0 0 TIMOTHY J CARSON TRUSTEE 1.00 X 0 0 0 HEIDI B MASANO TREASURER 1.00 X X 0 0 0 LINDA S PELLISH TRUSTEE 1.00 X 0 0 0 RHODA S NEFT TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 30986 30986 403167 345580 57587 57587 57587 88573 0 0 88573 40000 40000 6000 6000 7562 7562 37 37 4988 4988 231 231 ADMIN EXPENSES 6254 6254 MISCELLANEOUS 23 23 65095 45279 19816 0 76688 57887 39 0 222 302 1209732 1227403 1286681 1285592 4183 2544 4183 2544 X 1282498 1283048 1282498 1283048 1286681 1285592 23478 -22928 0 X X 0 1 X 1 0 X X 1 PENNSYLVANIA BAR ASSOCIATION 230954940 501(C)(6) 1 40000 0 1 40000 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A., LINE 3B: THE TRUST ANNUALLY COMPLETES A PRO FORMA SCHEDULE A, PART III BASED ON 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 3(C) 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. 0 X 65645 -22928 -22928 88573 0 88573 65095 0 65095 0 65095 PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE ASSOCIATION AND FOUNDATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740 WHICH REQUIRES AN ASSESSMENT OF THE ORGANIZATIONS 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET UNREALIZED LOSS ON INVESTMENT 1 PA BAR ASSOCIATION PO BOX 186 HARRISBURG PA 171080186 230954940 501(C)(6) 40000 DURING THE YEAR ENDED DECEMBER 31, 2014, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE ASSISTANCE OF THE STATEWIDE PUBLIC AWARENESS CAMPAIGN ON THE EDUCATION RIGHTS OF PARENTS. 0 1 PART I, LINE 2: GRANT PAYMENT PROCEDURES ARE AS FOLLOWS: WHEN A GRANT PAYMENT REQUEST IS RECEIVED, THE INVOICES ARE CHECKED AGAINST THE APPROVED GRANT TO VERIFY THAT THEY ARE WITHIN THE SCOPE OF THE GRANT. ANY QUESTIONABLE INVOICES ARE BROUGHT TO THE ATTENTION OF THE TRUSTEES TO DECIDE IF PAYMENT CAN BE MADE. FOR EACH MEETING OF THE TRUSTEES, A GRANT STATUS REPORT IS PREPARED. FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES ARE APPOINTED BY THE BOARD OF GOVERNORS OF THE PENNSYLVANIA BAR ASSOCIATION FORM 990, PART VI, SECTION B, LINE 11 A 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 12C A 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 19 THE 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 PENNSYLVANIA BAR ASSOCIATION 100 SOUTH STREET HARRISBURG PA 17108 230954940 TO PROMOTE THE ADMINISTRATION OF JUSTICE PA 501 (C)(6) 0 PENNSYLVANIA BAR INSTITUTE 5080 RITTER ROAD MECHANICSBURG PA 17055 236412256 TO PROMOTE CONTINUING LEGAL EDUCATION PA 501(C)(3) LINE 9 0 PENNSYLVANIA BAR FOUNDATION PO BOX 186 HARRISBURG PA 17108 232303925 EXPAND THE PUBLIC SERVICE ROLE OF THE ORGANIZED BAR BY FINANCING PROGRAMS PA 501(3)(3) LINE 7 0 PENNSYLVANIA BAR INSURANCE TRUST 100 SOUTH STREET HARRISBURG PA 171011210 231341005 INSURANCE SALES AND LOSS PREVENTION PA N/A T 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 PENNSYLVANIA BAR ASSOCIATION B 40000