Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 3,169,966 | 739,501 | 5,231,530 | 1,634,100 | 1,828,007 | 12,603,104 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 3,169,966 | 739,501 | 5,231,530 | 1,634,100 | 1,828,007 | 12,603,104 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 5,993,241 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 6,609,863 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,169,966 | 739,501 | 5,231,530 | 1,634,100 | 1,828,007 | 12,603,104 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 122,993 | 151,446 | 192,496 | 147,450 | 225,695 | 840,080 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 2,412 | 2,926 | 3,191 | 2,163 | 5,092 | 15,784 |
| 11 | Total support Add lines 7 through 10. | 13,458,968 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | 15,784 |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO IMPROVE THE QUALITY OF LIFE PRIMARILY IN WASHINGTON COUNTY BY PROVIDING A VEHICLE FOR PHILANTHROPIC GIVING ACROSS A BROAD SPECTRUM OF GIVING LEVELS TO SUPPORT DIVERSE COMMUNITY NEEDS AND TO PROVIDE PRUDENT STEWARDSHIP OF THOSE CHARITABLE FUNDS. |
| FORM 990, PAGE 2, PART III, LINE 4A | HISTORIC PROJECTS. THE MOTHER'S FUND SUPPORTS DISADVANTAGED WOMEN AND CHILDREN. THE ACORN FUND, THE BROADEST OF THE THREE POOLED FUNDS, AWARDS GRANTS IN ALL OF THE FOUNDATION'S FUNDING AREAS, AND SERVES AS THE FOUNDATION'S PRIMARY FUND TO SUPPORT EMERGING AND UNMET NEEDS IN THE COMMUNITY. THE FOUNDATION MANAGES THREE GRANT-MAKING FUNDS THROUGH THE EDUCATIONAL IMPROVEMENT TAX CREDIT PROGRAM OF THE PENNSYLVANIA DEPARTMENT OF COMMUNITY & ECONOMIC DEVELOPMENT. THE EIO FUND AWARDS GRANTS FOR INNOVATIVE EDUCATIONAL PROGRAMS AT K-12 PUBLIC SCHOOLS; THE ESO FUND AWARDS SCHOLARSHIPS TO INCOME-ELIGIBLE FAMILIES FOR STUDENTS TO ATTEND NON-PUBLIC K-12 SCHOOLS; THE EPK FUND AWARDS SCHOLARSHIPS TO INCOME-ELIGIBLE FAMILIES FOR STUDENTS TO ATTEND PRE-APPROVED PRESCHOOL PROGRAMS. AND FINALLY, THE FOUNDATION ACCEPTS CONTRIBUTIONS UNDER THE OPPORTUNITY SCHOLARSHIP PROGRAM OF THE COMMONWEALTH. THE EOS FUND AWARDS SCHOLARSHIPS TO INCOME-ELIGIBLE FAMILIES WHO LIVE IN THE GEOGRAPHIC AREA SERVED BY AN UNDERPERFORMING SCHOOL, AS DEFINED BY THE COMMONWEALTH, TO ATTEND ANOTHER APPROVED EDUCATIONAL INSTITUTION. |
| FORM 990, PAGE 2, PART III, LINE 4B | WCCF DOES NOT CHARGE ANY FEES TO THE CHARITIES OR TO THE DONORS TO FACILITATE WCCF GIVES. IN 2014 THE FOUNDATION BEGAN THE REHABILITATION OF THE SAMUEL T. BROWNLEE HOUSE, WHICH IS ON THE NATIONAL REGISTER OF HISTORIC PLACES AND WHICH WAS DONATED TO THE WCCF IN LATE 2013. ONCE THE REHABILITATION IS COMPLETE THE BROWNLEE HOUSE WILL SERVE AS A MULTIPURPOSE FACILITY - A SCOTCH-IRISH HOUSE MUSEUM, A TRAINING FACILITY, AND FOR THE WCCF'S OFFICES. THE FIRST EDUCATIONAL PROGRAM OF THE HOUSE MUSEUM IS THE REHABILITATION OF THE HOUSE ITSELF. PHOTOS AND VIDEOS OF THE REHABILITATION OF EACH ROOM HAVE BEEN POSTED TO A DEDICATED SECTION OF OUR WEBSITE, AND IS BEING FOLLOWED BY THOUSANDS OF VIEWERS. PHOTOS AND VIDEOS ARE ALSO SHARED WITH THE COMMUNITY VIA SOCIAL MEDIA AND BY PERIODIC NEWSPAPER ARTICLES. |
| FORM 990, PAGE 2, PART III, LINE 4C | ELECTRONICALLY TO THESE SAME CHARITIES. THE FOUNDATION DOES NOT CHARGE ANY FEES FOR PROCESSING GIFTS RECEIVED THROUGH THE WEBSITE. THE FOUNDATION ALSO FACILITATES THE WOMEN OF PHILANTHROPY GIVING CIRCLE TO PROMOTE AND FACILITATE LOCAL PHILANTHROPY IN A COORDINATED AND STRATEGIC MANNER TO IMPROVE THE QUALITY OF LIFE IN WASHINGTON COUNTY WITH A PARTICULAR EMPHASIS ON SUPPORTING DISADVANTAGED WOMEN AND CHILDREN. |
| FORM 990, PAGE 6, PART VI, LINE 2 | WASHINGTON FINANCIAL WASHINGTON FINANCIAL CHAIRMAN PRES & CEO COMMON BUSINESS FIRST COMMONWEALTH BANK COMMUNITY BANK VP PRES & CEO COMMON BUSINESS OBSERVER PUBLISHING COMPANY CAMPBELL INSURANCE AGENCY PRESIDENT PRESIDENT COMMON BUSINESS |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FINANCE & AUDIT COMMITTEE IS RESPONSIBLE FOR MEETING ANNUALLY WITH THE FOUNDATION AUDITORS TO REVIEW THE FORM 990. AFTER REVIEW BY THIS COMMITTEE, THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF TRUSTEES IN ADVANCE OF A SCHEDULED MEETING OF THE FULL BOARD. THE FOUNDATION TREASURER, OR OTHER MEMBER OF THE FINANCE AND AUDIT COMMITTEE WHO HAS MET WITH THE AUDITORS, SHALL PROVIDE AN OVERVIEW OF THE DOCUMENT AND RESPOND TO ANY QUESTIONS POSED BY ANY TRUSTEE AT THE SCHEDULED MEETING. AFTER A THOROUGH REVIEW AND SATISFACTORY RESPONSE TO ALL QUESTIONS POSED, THE CHAIRMAN SHALL ASK FOR A VOTE TO ACCEPT THE FORM 990 AND TO AUTHORIZE THE PRESIDENT AND CEO TO FILE WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | TRUSTEES, STAFF AND COMMITTEE MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE, USING A PRESCRIBED FORM, ANY ORGANIZATION WITH WHICH THEY HAVE A CONFLICT OF INTEREST. A SCHEDULE OF THESE CONFLICTS IS PREPARED AND REFERENCED THROUGHOUT THE YEAR WHEN ACTION ITEMS ARE ADVANCED. ABSTENTIONS ARE RECORDED IN THE MEETING MINUTES FOR THOSE WITH A CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PRESIDENT/CEO'S ANNUAL REVIEW SHALL BE CONDUCTED BY THE CHAIRMAN OF THE BOARD IN THE FOURTH QUARTER OF EACH YEAR IN CONSULTATION WITH THE EXECUTIVE COMMITTEE, USING THE ESTABLISHED CEO PERFORMANCE APPRAISAL FORM. THE ANNUAL APPRAISAL, IN CONJUNCTION WITH THE SALARY TABLES PUBLISHED BY THE COUNCIL ON FOUNDATIONS AND A COMPARISON OF SALARIES FOR SIMILAR POSITIONS AT LOCAL NOT-FOR-PROFITS, SHALL BE THE BASIS FOR CONSIDERATION OF ANY SALARY CHANGES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL SALARY CHANGES FOR FOUNDATION STAFF MUST BE APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FOUNDATION BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE FOUNDATION WEBSITE, WWW.WCCF.NET. IN ADDITION THESE ITEMS ARE AVAILABLE IN PRINT AT THE FOUNDATION HEADQUARTERS. |
| FORM 990, PART XI, LINE 9 | DIRECT PROGRAM EXPENSES TO OFFSET DIRECT PROGRAM REVENUE 36,804 ADMINSTRATIVE FEE EXPENSES TO OFFSET ADMINSTRATIVE FEE REV 245,674 DIRECT PROGRAM EXPENSES TO OFFSET DIRECT PROGRAM REVENUE -36,804 ADMINSTRATIVE FEE EXPENSES TO OFFSET ADMINSTRATIVE FEE REV -245,674 |
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