2012-05-15T08:26:13-05:00 2011-12-31 231311005 BOYER & RITTER 211 HOUSE AVENUE CAMP HILL PA 17011 990 2011-01-01 237012190 PENNSYLVANIA BAR TRUST FUND PENN 7172386715 100 SOUTH STREET HARRISBURG PA 171011210 MICHAEL P YEAGER 7172386715 2012-05-07 1 LISA A MYERS P00143969 7177617210 2011 2016-02-24 21:20:13Z SAMUEL ENCARNACION 100 SOUTH STREET HARRISBURG PA 171011210 699584 0 X N/A X 1966 PA TO PROMOTE EDUCATION IN THE LEGAL PROFESSION 9 9 0 0 0 0 0 0 0 0 31550 87427 0 0 31550 87427 40000 50113 0 0 0 0 0 0 0 32288 24728 72288 74841 -40738 12586 1143248 1012914 43966 4443 1099282 1008471 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 55250 50113 DURING THE YEAR ENDED DECEMBER 31, 2011, THE TRUST FUND PROVIDED GRANTS TO THE FOLLOWING ORGANIZATIONS FOR VARIOUS PURPOSES AROUND LEGAL EDUCATION INCLUDING WEB DESIGN, SOFTWARE PURCHASES, EDUCATIONAL FACILITIES UPGRADES AND SEED MONEY FOR AN ONLINE LIBRARY: DELEWARE COUNTY BAR ASSOCIATION, CUMBERLAND COUNTY BAR ASSOCIATION, CHESTER COUNTY BAR ASSOCIATION, PENNSYLVANIA LEGAL AID NETWORK (PLAN), AND NEGHBORHOOD LEGAL SERVICES ASSOCIATION. 55250 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 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 ENCARNACION 1.00 X X 0 0 0 JANE DALTON 1.00 X X 0 0 0 CHRISTINE HALL MCCLURE 1.00 X X 0 0 0 MICHAEL P YEAGER 1.00 X X 0 0 0 HON MASON AVRIGIAN SR 1.00 X 0 0 0 TIMOTHY J CARSON 1.00 X 0 0 0 HEIDI B MASANO 1.00 X 0 0 0 ROBERT I JOHNSTON 1.00 X 0 0 0 RHODA S NEFT 1.00 X 0 0 0 0 0 0 0 0 0 0 0 33263 33263 666321 612157 54164 54164 54164 87427 0 0 87427 50113 50113 5000 5000 6815 6815 189 189 4665 4665 195 195 ADMIN EXPENSES 7776 7776 MISCELLANEOUS 88 88 74841 55250 19591 0 42784 34485 20000 6259 321 1074205 978108 1143248 1012914 43966 4443 43966 4443 X 1099282 1008471 1099282 1008471 1143248 1012914 X 12586 -103397 X X 0 1 1 X 0 X X X 0 0 0 PENNSYLVANIA BAR ASSOCIATION 230954940 501(C)(6) 1 1 1 0 1 0 0 87427 74841 12586 -103397 -103397 -90811 33263 0 33263 54164 54164 87427 124074 49233 49233 74841 0 74841 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: EFFECTIVE JANUARY 1, 2009, THE ASSOCIATION AND FOUNDATION ADOPTED THE PROVISIONS OF ASC 740 (FIN 48) 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. PART XII, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAINS 40,690. CAPITAL GAIN DISTRIBUTIONS 13,474. PART XIII, LINE 2D - OTHER ADJUSTMENTS: REALIZED / UNREALIZED GAINS 49,233. 1 DELEWARE COUNTY BAR ASSOCIATION 335 W FRONT ST MEDIA PA 19063 231320047 501(C)(6) 12000 TO PROVIDE FUNDING FOR A WEBSITE REVISION PROJECT THAT WOULD ALLOW FOR GREATER BENEFITS FOR MEMBERSHIP AND THE GENERAL PUBLIC. CUMBERLAND COUNTY BAR ASSOCIATION 32 SOUTH BEDFORD ST CARLISLE PA 17013 231886685 501(C)(6) 14109 TO PROVIDE FUNDING TO PURCHASE AN OPERATING SYSTEM UPGRADE FOR COMPUTER SYSTEMS PA LEGAL AID NETWORK INC 118 LOCUST ST HARRISBURG PA 171011414 231892464 501(C)(3) 13100 SEED FUNDING TO CREATE A PLAN ONLINE LEGAL RESOURCE LIBRARY NEIGHBORHOOD LEGAL SERVICES ASSOCIATION 928 PENN AVE PITTSBURGH PA 152223799 251157129 501(C)(3) 9812 SEED FUNDING TO LAUNCH THE STATEWIDE EXPANSION OF NLSA'S "OLDER & WISER" PROGRAM. 2 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -103,397. 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 FINANCIAL SUPPORT FOR THE ORGANIZED PA BAR ASSOCIATION 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 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0