2014-04-09T12:13:10-05:00 2013-12-31 231311005 BOYER & RITTER 211 HOUSE AVENUE CAMP HILL PA 17011 990 2013-01-01 237012190 PENNSYLVANIA BAR TRUST FUND PENN 7172386715 100 SOUTH STREET HARRISBURG PA 171011210 MASON AVRIGIAN TREASURER 7172386715 2014-04-09 1 LISA A MYERS P00143969 7177617210 2013 2015-11-30 17:44:51Z SAMUEL ENCARNACION 100 SOUTH STREET HARRISBURG PA 171011210 389826 0 X N/A X 1966 PA TO PROMOTE EDUCATION IN THE LEGAL PROFESSION 9 9 0 9 0 0 199998 0 0 0 39042 65116 0 0 239040 65116 51385 75000 0 0 0 0 0 0 0 22634 23612 74019 98612 165021 -33496 1232381 1286681 3384 4183 1228997 1282498 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 78806 75000 DURING THE YEAR ENDED DECEMBER 31, 2013, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE PROCUREMENT OF A NEW ASSOCIATION MANAGEMENT SOFTWARE PROGRAM 78806 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 2 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 CHAIR 1.00 X X 0 0 0 JANE DALTON VICE CHAIR 1.00 X X 0 0 0 CHRISTINE HALL MCCLURE SECRETARY 1.00 X X 0 0 0 MASON AVRIGIAN TREASURER 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 TRUSTEE 1.00 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 27964 27964 361862 324710 37152 37152 37152 65116 0 0 65116 75000 75000 5750 5750 7015 7015 37 37 3543 3543 210 210 ADMIN EXPENSES 7041 7041 MISCELLANEOUS 16 16 98612 78806 19806 0 92090 76688 0 39 369 222 1139922 1209732 1232381 1286681 3384 4183 3384 4183 X 1228997 1282498 1228997 1282498 1232381 1286681 -33496 86997 0 X X 0 1 X 1 0 X X X 0 0 0 PENNSYLVANIA BAR ASSOCIATION 230954940 501(C)(6) 1 1 1 75000 1 75000 0 X 152113 86997 86997 65116 0 65116 98612 0 98612 0 98612 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 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. 1 PA BAR ASSOCIATION PO BOX 186 HARRISBURG PA 171080186 230954940 501(C)(6) 75000 DURING THE YEAR ENDED DECEMBER 31, 2013, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE PROCUREMENT OF A NEW ASSOCIATION MANAGEMENT SOFTWARE PROGRAM. THIS PROGRAM WILL AID MEMBERS OF THE PENNSYLVANIA BAR ASSOCIATION IN ALLOWING FOR ONLINE REGISTRATION TO AVOIDING MALPRACTICE SEMINARS AND WILL PROVIDE A MORE STREAMLINED APPROACH TO PROVIDING INFORMATION VIA EMAIL AND THE WEB ON VARIOUS EDUCATIONAL OPPORTUNITIES. 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 75000