2012-11-15T10:46:42-06:00 2011-12-31 232932984 PARENTEBEARD LLC 46 PUBLIC SQUARE SUITE 400 WILKESBARRE PA 18701 990 2011-01-01 020605397 THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY GREA 5708232101 TWO PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 187105340 WILLIAM D MOORE 5708232101 2012-11-14 1 EDWARD A KOLLAR CPA EA P00012018 5708200100 2011 2016-02-24 21:20:13Z WILLIAM D MOORE TWO PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 187105340 941796 0 X WWW.WILKES-BARRE.ORG X 2002 PA SUPPORT, SPONSOR, AND ADMINISTER PROGRAMS PROMOTING OVERALL HEALTH AND WELFARE OF WILKES-BARRE AREA 41 39 41 53 0 0 423810 609873 94170 314111 206 1022 -6220 9550 511966 934556 15000 0 0 0 421208 371245 0 0 4283 516122 387533 952330 758778 -440364 175778 7281684 4405254 10101063 7048855 -2819379 -2643601 X TO SERVE CHARITABLE AND EDUCATIONAL PURPOSES BY SUPPORTING, SPONSORING, ADMINISTERING, AND OVERSEEING PROGRAMS AND ACTIVITIES INTENDED TO PROMOTE THE OVERALL HEALTH AND WELFARE OF THE GREATER WILKES-BARRE AREA. 0 0 576795 314111 GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE TAX CODE, INCLUDING WITHOUT LIMITATION TO SUPPORT, BENEFIT, AND CARRY OUT THE SECTION 501(C)(3) PURPOSES OF THE GREATER WYOMING VALLEY CHAMBER OF COMMERCE, THE GREATER WILKES-BARRE INDUSTRIAL FUND, AND THE GREATER WILKES-BARRE DEVELOPMENT CORPORATION, BY:(A) SPONSORING, SUPPORTING, ADMINISTERING AND OVERSEEING PROGRAMS AND ACTIVITIES INTENDED TO PROMOTE THE OVERALL HEALTH AND WELFARE OF THE GREATER WILKES-BARRE PENNSYLVANIA AREA, RELIEVE POVERTY, COMBAT COMMUNITY DETERIORATION, AND CREATE JOBS;(B) ENHANCING REGIONAL EMPLOYMENT THROUGH THE CREATION AND IMPLEMENTATION OF WORKPLACE DEVELOPMENT AND EDUCATION PROGRAMS AND EVENTS FOR THE BENEFIT OF THE ENTIRE REGION;(C) ASSISTING IN THE DEVELOPMENT, CONSTRUCTION, OWNERSHIP AND LEASING OF DISTRESSED REAL PROPERTY IN ORDER TO PROMOTE THE OVERALL HEALTH AND WELFARE OF THE GREATER WILKES-BARRE, PENNSYLVANIA AREA;(D) PROVIDING ADMINISTRATIVE, MANAGERIAL, MARKETING, ACCOUNTING, BOOKKEEPING AND SIMILAR SUPPORTING SERVICES TO AFFILIATED NOT-FOR-PROFIT ORGANIZATIONS;(E) UNDERTAKING FUNDRAISING TO SUPPORT ANY OF THE CORPORATION'S ACTIVITIES OR THOSE ACTIVITIES OF ITS AFFILIATED NOT-FOR-PROFIT ENTITIES;(F) AWARDING GRANTS AND GIFTS TO SUPPORT THE PROGRAMS AND ACTIVITIES OF AFFILIATED NOT-FOR- PROFIT ENTITIES; AND(G) DOING SUCH THINGS AS ARE NECESSARY TO IMPLEMENT THESE PURPOSES AS WELL AS ANY LAWFUL PURPOSE OR PURPOSES. 576795 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 12 0 1 41 1 0 0 0 0 0 0 0 0 0 0 X 41 39 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 PA X MARLENE WESTON 5708232101 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 187105340 CONRAD SCHINTZ 1.00 X X 0 0 0 ROBERT SOPER 1.00 X X 0 0 0 PHIL AMEND 1.00 X 0 0 0 JOSEPH D ANGELELLA 1.00 X 0 0 0 DOUG BARBACCI 1.00 X 0 0 0 JANINE M BECKER 1.00 X 0 0 0 BRENT L BERGER 1.00 X 0 0 0 REV MICHAEL BREWSTER 1.00 X 0 0 0 SCOTT A BYERS 1.00 X 0 0 0 TERRENCE W CASEY 1.00 X 0 0 0 CORNELIO R CATENA 1.00 X 0 0 0 DENISE S CESARE 1.00 X 0 0 0 SPENCER CHESMAN 1.00 X 0 0 0 STEPHEN N CLEMENTE 1.00 X 0 0 0 GREGORY COLLINS 1.00 X 0 0 0 DEBORAH EASTWOOD 1.00 X 0 0 0 JUDITH ELLIS 1.00 X 0 0 0 TIM EVANS 1.00 X 0 0 0 DONNA FARRELL 1.00 X 0 0 0 DOUGLAS GAUDET 1.00 X 0 0 0 ELIZABETH GRAHAM 1.00 X 0 0 0 BRIAN L GROVE 1.00 X 0 0 0 SCOTT E HENRY 1.00 X 0 0 0 FRANK JOANLANNE 1.00 X 0 0 0 PHILIP JOHNSON 1.00 X 0 0 0 CAROL K KEUP 1.00 X 0 0 0 W SCOTT LYNETT 1.00 X 0 0 0 MICHAEL A MACDOWELL 1.00 X 0 0 0 THOMAS A MAKOWSKI 1.00 X 0 0 0 ERIC MAY 1.00 X 0 0 0 TARA M MUGFORD WILSON 1.00 X 0 0 0 JOHN G NACKLEY 1.00 X 0 0 0 GERARD O'DONNELL 1.00 X 0 0 0 DAVID M PAYNE JR 1.00 X 0 0 0 JOSEPH PROCIAK 1.00 X 0 0 0 ALEX ROGERS 1.00 X 0 0 0 STEVEN P ROTH 1.00 X 0 0 0 LEWIS SEBIA 1.00 X 0 0 0 ROBERT SNYDER 1.00 X 0 0 0 WILLIAM E SORDONI 1.00 X 0 0 0 TROY STANDISH 1.00 X 0 0 0 LAWRENCE NEWMAN 26.70 X 95002 0 10854 DONNA SEDOR 1.30 X 78550 0 17999 TODD VONDERHEID 13.90 X 117801 0 27400 291353 0 56253 1 0 0 0 QUAD THREE GROUP 37 NORTH WASHINGTON STREET WILKESBARRE PA 18701 ENGINEERING 194947 ANGELOU ECONOMICS 8121 BEE CAVE ROAD SUITE 200 AUSTIN TX 78746 CONSULTANT 140000 MCCORMICK TAYLOR 2001 MARKET STREET 10TH FLOOR PHILADELPHIA PA 19103 CONSULTANT 136040 WILLIAMS KINSMAN LEWIS 82 SOUTH MAIN STREET WILKESBARRE PA 18701 ARCHITECTURAL CONSULTING 115690 4 5250 489570 115053 609873 COMMUNITY PROGRAMS 900099 314111 314111 314111 1022 1022 0 5250 7240 -7240 -7240 INSURANCE PROCEEDS 900099 9000 9000 REFUND OF CONTRACT OVE 900099 7790 7790 16790 934556 314111 0 10572 155224 88473 62468 4283 216021 185254 30767 8405 6294 2111 62950 47141 15809 152170 113954 38216 1811 1356 455 20782 15563 5219 2055 1539 516 38396 28753 9643 15911 11915 3996 12582 9422 3160 6012 4502 1510 DEVELOPMENT 51207 51207 MISCELLANEOUS 6362 4765 1597 DUES & SUBSCRIPTIONS 4857 3637 1220 PUBLIC RELATIONS 4033 3020 1013 758778 576795 177700 4283 6990 10144 70582 41116 76619 24562 3939 70162 236855 236855 0 0 7123554 4259270 7281684 4405254 834885 666715 500 500 9265678 6381640 10101063 7048855 X -2819379 -2643601 -2819379 -2643601 7281684 4405254 175778 0 X X 0 1 1 X 0 X 55687 1197206 140035 423810 609873 2426611 55687 1197206 140035 423810 609873 2426611 911161 1515450 2152 2200 1279 206 1022 6859 4369 2038 23651 3961 16790 50809 2484279 652507 0.61000 0.97100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 236855 236855 0 0 DUE FROM AFFILIATES 4033170 RESTRICTED INTEREST RESERVE 226100 4259270 934556 758778 175778 175778 941796 0 941796 -7240 -7240 934556 766018 7240 7240 758778 0 758778 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COMPANY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2011. THE COMPANY'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS AND RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2011, 2010, AND 2009 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -7,240. PART XIII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 7,240. GOLF EVENT 5250 5250 6991 249 5250 5250 6991 249 7240 -7240 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A MEMBERSHIP AT BUSINESS CLUB FOR TODD A VONDERHEID. THIS BENEFIT WAS ANALYZED BY THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY PERSONNEL COMMITTEE AND NOT INCLUDED IN TAXABLE COMPENSATION OF MR. VONDERHEID. BRENT L BERGER DIRECTOR 194947 BRENT L. BERGER IS AN OFFICER OF THE QUAD THREE GROUP, WHO PROVIDED REMEDIATION SERVICES IN THE AMOUNT OF $194,947 TO THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY DURING 2011. 0 STEVEN P ROTH DIRECTOR 45172 STEVEN P. ROTH IS A PARTNER AT ROSENN JENKINS AND GREEWALD, WHO PROVIDED PROFESSIONAL SERVICES IN THE AMOUNT OF $45,172 TO THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY DURING 2011. 0 FORM 990, PART VI, SECTION A, LINE 2 PHIL AMEND, DIRECTOR, HAS A BUSINESS RELATIONSHIP WITH SPENCER CHESMAN, DIRECTOR. JUDITH ELLIS, DIRECTOR, AND JOHN NACKLEY, DIRECTOR ARE FAMILY MEMBERS FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE, THE FORM 990 IS REVIEWED BY MEMBERS OF THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C EACH "INTERESTED PERSON" SHALL ANNUALLY SIGN THE CONFLICT OF INTEREST DISCLOSURE STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY OR THE BY-LAWS, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY AND AFFILIATES ARE TAX-EXEMPT ORGANIZATIONS AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES UNDER IRC SECTION 501(C)3, 501(C)(4), OR 501(C)(6) OF THE INTERNAL REVENUE CODE. ON THE CONFLICT OF INTEREST DISCLOSURE STATEMENT, ALL "INTERESTED PERSONS" MUST DETAIL ALL EXISTING OR POTENTIAL CONFLICTS OF INTEREST AND FILE THE FORM WITH THE GOVERNANCE COMMITTEE ANNUALLY. INTERIM DISCLOSURES SHALL ALSO BE REQUIRED AS CONFLICTS DEVELOP SUBSEQUENT TO THE ANNUAL DISCLOSURES. TO ENSURE THAT GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY AND AFFILIATES OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX REVIEW OF ANY POTENTIAL CONFLICT SHALL BE CONDUCTED BY THE GOVERNANCE AND/OR AUDIT AND/OR FINANCE COMMITTEES. REVIEW OF SUCH TRANSACTIONS INCLUDES THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULTS OF APPROPRIATE NEGOTIATIONS. B. PARTIES SUBJECT TO THE TRANSACTION ARE EXCUSED FROM ALL DISCUSSION REGARDING THE TRANSACTION AND ARE NOT PRESENT DURING THE VOTE. C. ANY ABSTENTIONS TO THE VOTE ARE DOCUMENTED IN THE MEETING MINUTES. A BOARD DEVELOPMENT COMMITTEE EXISTS AND MEETS AT LEAST TWO TIMES EACH YEAR. IT EVALUATES THE PERFORMANCE OF CURRENT BOARD MEMBERS AND NOMINATES POTENTIAL BOARD MEMBERS TO THE CBI BOARD FOR REVIEW AND RATIFICATION. THOSE NOMINEES ARE SELECTED BASED ON A SET OF VARIABLES IMPORTANT TO THE MISSION OF THE ORGANIZATION. THEY INCLUDE PROFESSIONAL AND EDUCATIONAL EXPERIENCE, DIVERSITY OF BACKGROUND, AND REPRESENTATION ACROSS A BROAD SPECTRUM OF THE BUSINESS AND CIVIC COMMUNITIES SERVED BY THE ORGANIZATION. SPECIAL ATTENTION IS GIVEN TO ENSURE THAT NO PARTICULAR BUSINESS, INDUSTRY, OR INDIVIDUAL HAS THE ABILITY TO INFLUENCE A MULTIPLE NUMBER OF BOARD VOTES AT ANY TIME. FORM 990, PART VI, SECTION B, LINE 15 THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY MAINTAINS A PERSONNEL COMMITTEE CHARGED WITH ESTABLISHING AND ADMINISTERING THE COMPENSATION PRACTICES FOR OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE PERSONNEL COMMITTEE UTILIZES COMPARABILITY DATA PUBLISHED BY SIMILAR ECONOMIC DEVELOPMENT ORGANIZATIONS AND CHAMBERS OF COMMERCE, SUCH AS THE INTERNATIONAL ECONOMIC DEVELOPMENT COUNCIL AND THE ASSOCIATION OF CHAMBER OF COMMERCE EXECUTIVES, ON BOTH A NATIONAL AND STATEWIDE BASIS. CBI'S COMPENSATION DECISIONS ARE BASED UPON A REVIEW OF COMPENSATION FOR JOBS THAT ARE SIMILAR IN RESPONSIBILITIES AND DUTIES, IN ORGANIZATIONS THAT ARE SIMILAR IN SIZE, REVENUE, AND/OR NUMBER OF EMPLOYEES. COMMITTEE MEETINGS ARE HELD ON A REGULAR BASIS, AND DELIBERATION AND COMMITTEE DECISIONS ARE DOCUMENTED IN DETAIL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. NUMBER OF EMPLOYEES FORM 990, PART V, LINE 2A: THE SALARIES AND WAGES REPORTED ON FORM 990, PART IX ARE THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY'S ALLOCATED PAYROLL COSTS BASED ON TIME SPENT. THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY PAYS THE WAGES AND PAYROLL TAXES ON BEHALF OF ITS RELATED ORGANIZATIONS AND ALLOCATES THE PAYROLL COSTS TO EACH ORGANIZATION. PAYROLL TAXES ARE ALLOCATED IN THE SAME MANNER AS SALARIES AND WAGES, BASED ON TIME SPENT. THE ORGANIZATION'S ALLOCATED PAYROLL TAX EXPENSE IS INCLUDED IN "COMPENSATION TO OFFICERS, DIRECTORS, AND KEY EMPLOYEES" AND "OTHER SALARIES AND WAGES" REPORTED ON LINES 5 AND 7 OF THE STATEMENT OF FUNCTIONAL EXPENSES. HOURS WORKED FOR RELATED ORGANIZATIONS FORM 990, PART VII: TODD VONDERHEID, LAWRENCE NEWMAN, AND DONNA SEDOR ARE EMPLOYEES OF THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY ("CBI"). EACH WORKS AN AVERAGE OF 37.5 HOURS PER WEEK DURING THE YEAR. THIS TIME IS SPENT ACROSS THE ENTIRE SYSTEM OF RELATED ENTITIES LISTED IN SCHEDULE R, PART II. EXPLANATION FOR CHANGE IN PERCENTAGE SCHEDULE A, PART IV, LINES 14 AND 15 THE GREATER WILKES-BARRE CHAMBER OF BUSINESS AND INDUSTRY RECEIVED A LARGE CONTRIBUTION FROM THE GREATER WILKES-BARRE GROWTH PARTNERHSIP, A RELATED ORGANIZATION. THIS RESULTED IN A SIGNIGICANT DECREASE IN THE PERCENTAGE REPORTED ON SCHEDULE A, PART IV, LINES 14 AND 15. GREATER WILKES-BARRE CHAMBER OF COMMERCE 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 240751080 TO UNITE, GUIDE, SUPPORT AND SPEAK FOR THOSE WHO ENGAGED IN COMMERCE IN W-B. PA 501(C)(6) THE GREATER WILKES-BARRE CHAMBER OF BUSINESS & INDUSTRY 0 GREATER WILKES-BARRE DEVELOPMENT CORPORATION 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 371440334 TO PROMOTE THE ECONOMIC EXPANSION AND OVERALL CIVIC BETTERMENT. PA 501(C)(4) THE GREATER WILKES-BARRE CHAMBER OF BUSINESS & INDUSTRY 0 GREATER WILKES-BARRE INDUSTRIAL FUND 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 246024395 TO ENCOURAGE AND IMPROVE THE INDUSTRIAL GROWTH IN THE WYOMING VALLEY AREA. PA 501(C)(4) THE GREATER WILKES-BARRE CHAMBER OF BUSINESS & INDUSTRY 0 CEG INC 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 232369945 TO UNITE, GUIDE, SUPPORT AND SPEAK FOR THOSE ENGAGED IN COMMERCE IN WILKES-B PA 501(C)(6) GREATER WYOMING VALLEY CHAMBER 0 GREATER WYOMING VALLEY CHAMBER 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 270633091 TO UNITE, GUIDE, SUPPORT AND SPEAK FOR THOSE ENGAGED IN COMMERCE IN W-B. PA 501(C)(6) THE GREATER WILKES-BARRE CHAMBER OF BUSINESS & INDUSTRY 0 GREATER WILKES-BARRE GROWTH PARTNERSHIP 2 PUBLIC SQUARE PO BOX 5340 WILKESBARRE PA 18710 263345028 TO SUPPORT THE ACTIVITIES OF THE RELATED ORGANIZATIONS. PA 501(C)(3) LINE 7 THE GREATER WILKES-BARRE CHAMBER OF BUSINESS & INDUSTRY 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 GREATER WILKES-BARRE GROWTH PARTNERSHIP C 489570 INTERCOMPANY SUPPORT GREATER WILKES-BARRE INDUSTRIAL FUND D 141894 DUE FROM AFFILIATES GREATER WILKES-BARRE DEVELOPMENT CORPORATION D 6591800 DUE FROM AFFILIATES GREATER WILKES-BARRE GROWTH PARTNERSHIP D 62200 DUE FROM AFFILIATES GREATER WYOMING VALLEY CHAMBER E 184172 DUE TO AFFILIATES CEG INC E 7609 DUE TO AFFILIATES GREATER WILKES-BARRE DEVELOPMENT CORPORATION E 2570943 DUE TO AFFILIATES GREATER WILKES-BARRE INDUSTRIAL FUND N 32597 HOURS WORKED ALLOCATION GREATER WILKES-BARRE DEVELOPMENT CORPORATION N 550125 HOURS WORKED ALLOCATION GREATER WILKES-BARRE GROWTH PARTNERSHIP N 51419 HOURS WORKED ALLOCATION GREATER WYOMING VALLEY CHAMBER N 296317 HOURS WORKED ALLOCATION GREATER WILKES-BARRE GROWTH PARTNERSHIP P 9608 FUNDRAISING COMMISSIONS