Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YORK AREA DEVELOPMENT CORPORATION
Employer identification number
23-2022702
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(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 in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
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
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)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
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 IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
130,915
229,286
87,713
211,678
1,165,394
1,824,986
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......
871,310
617,209
615,151
623,773
821,410
3,548,853
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
12,994
12,261
11,893
10,251
11,291
58,690
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.
1,015,219
858,756
714,757
845,702
1,998,095
5,432,529
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
13,549
13,549
c
Add lines 7a and 7b..
13,549
13,549
8
Public support (Subtract line 7c from line 6.)
5,418,980
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
1,015,219
858,756
714,757
845,702
1,998,095
5,432,529
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
3,572
3,464
2,722
1,842
1,758
13,358
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
3,572
3,464
2,722
1,842
1,758
13,358
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 IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
1,018,791
862,220
717,479
847,544
1,999,853
5,445,887
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.510 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
71.740 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.250 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.370 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
YORK AREA DEVELOPMENT CORPORATION
Employer identification number
23-2022702
Return Reference
Explanation
FORM 990, PART V, LINE 1C:
THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY.
FORM 990, PART V, LINE 2B:
NO W-2S ARE ISSUED BY YORK AREA DEVELOPMENT CORPORATION. SALARIES ARE PAID BY DELPHIA MANAGEMENT CORPORATION (EIN 23-2132266), A RELATED ORGANIZATION. PAYROLL-RELATED EXPENSES ALLOCABLE TO YORK AREA DEVELOPMENT CORPORATION ARE REIMBURSED TO DELPHIA MANAGEMENT CORPORATION.
FORM 990, PART VI, SECTION A, LINE 3
THE CORPORATION HAS A CONTRACTUAL AGREEMENT WITH DELPHIA MANAGEMENT CORPORATION FOR MANAGEMENT SERVICES RELATED TO ITS VARIOUS APARTMENT PROJECTS. UNDER THE TERMS OF THE CONTRACTS, DELPHIA MANAGEMENT CORPORATION IS PAID A MANAGEMENT FEE EQUAL TO AN AGREED UPON PRECENTAGE OF TOTAL GROSS RENT RECEIPTS OF EACH PROJECT. EACH PROJECT ALSO PAYS DELPHIA MANAGEMENT CORPORATION FOR PERSONNEL SERVICES PROVIDED DIRECTLY TO THE PROJECT.
FORM 990, PART VI, SECTION A, LINE 6
ANY PERSON WHO SUBSCRIBES TO THE PURPOSES AND GOVERNING RULES OF THE CORPORATION SHALL BE ELIGIBLE FOR MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8B
COMMITTEES CAN MAKE RECOMMENDATIONS TO THE BOARD. IN LIMITED INSTANCES THE BOARD WILL GIVE COMMITTEES THE AUTHORITY TO MAKE DECISIONS WHEN TIMING DOES NOT ALLOW FOR THEM TO BRING THE RECOMMENDATION TO THE BOARD PRIOR TO AUTHORIZATION. ALL COMMITTEES RECORD MINUTES OF THEIR MEETINGS AND COPIES ARE SENT TO THE BOARD AND INCLUDED WITH THE BOARD MINUTES.
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCE COMMITTEE MEMBERS REVIEW A DRAFT OF THE FORM 990 PRIOR TO THEIR FINANCE COMMITTEE MEETING. AT THE FINANCE COMMITTEE MEETING THEY DISCUSS IT AND DECIDE WHETHER OR NOT THEY WILL MAKE A MOTION TO RECOMMEND TO THE BOARD TO APPROVE IT AS IS, OR WITH ANY RECOMMENDED CHANGES. IT WILL THEN BE FORWARDED TO THE WHOLE BOARD PRIOR TO THE BOARD MEETING SO THAT THE BOARD MEMBERS CAN REVIEW IT AS WELL. AT THE BOARD MEETING, THE BOARD WILL APPROVE AS RECOMMENDED BY THE COMMITTEE OR WITH ANY ADDITIONAL CHANGES.
FORM 990, PART VI, SECTION B, LINE 12C
IN JANUARY OF EACH YEAR, YORK AREA DEVELOPMENT CORP. HAS ALL BOARD MEMBERS REVIEW/SIGN A NEW CONFLICT OF INTEREST STATEMENT. NEW STATEMENTS WILL BE SENT TO THE BOARD MEETINGS EACH JANUARY FOR THE OFFICERS TO REVIEW AND SIGN. IN ADDITION, YORK AREA DEVELOPMENT CORP. WILL HAVE NEW BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT DURING ORIENTATION. THE CONFLICT OF INTEREST POLICY APPLIES TO BOARD MEMBERS, STAFF AND VOLUNTEERS WITH SIGNIFICANT DECISION MAKING AUTHORITY. STAFF AND VOLUNTEER DISCLOSURES ARE REVIEWED BY THE EXECUTIVE DIRECTOR WHO WILL REPORT THE RESULTS OF ANY REVIEW TO THE BOARD CHAIR. THE BOARD DISCLOSURES SHALL BE REVIEWED BY THE BOARD CHAIR, EXCEPT FOR THE CHAIR'S DISCLOSURE WHICH SHALL BE REVIEWED BY THE BOARD SECRETARY. THE CHAIR AND THE EXECUTIVE COMMITTEE SHALL DETERMINE ACTIONS THAT NEED TO BE TAKEN IN REGARDS TO ANY POTENTIAL CONFLICTS. AN INTERESTED PARTY WHO HAS AN ACTUAL OR POTENTIAL CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15
SALARY RANGES HAVE BEEN ESTABLISHED FOR ALL POSITIONS AND/OR GROUPS OF POSITIONS, REVIEWED BY THE PERSONNEL COMMITTEE, AND APPROVED BY THE BOARD OF DIRECTORS. EACH RANGE INCLUDED A MINIMUM AND MAXIMUM AND WAS BASED ON A STUDY OF LOCAL AND NATIONAL TRENDS. THE PERSONNEL COMMITTEE MEMBERS REVIEWED DATA PUBLISHED BY KENEXA COMPENSATION MARKET ANALYSIS. THE EXECUTIVE DIRECTOR SHALL DETERMINE STARTING SALARIES FOR NEW EMPLOYEES WITHIN THESE RANGES. THE PERSONNEL COMMITTEE PREPARES AN ANNUAL COMPENSATION RECOMMENDATION FOR THE POSITION OF EXECUTIVE DIRECTOR. SALARY REVIEWS SHALL BE MADE AT THE END OF THE INTRODUCTORY PERIOD AND AT THE END OF CALENDAR YEAR THEREAFTER. RAISES ARE EFFECTIVE THE FIRST OF THE MONTH FOLLOWING THE FIRST-YEAR REVIEW AND THE FIRST OF JANUARY THEREAFTER. AN INTERIM REVIEW IS POSSIBLE IF AN EMPLOYEE IS TRANSFERRED OR PROMOTED. SALARY ADJUSTMENTS ARE DETERMINED BY TARGET PAY AND RANGE, COMPETENCY, JOB PERFORMANCE, ORGANIZATIONAL FINANCES, COST OF LIVING AND ARE MADE BY THE EXECUTIVE DIRECTOR IN CONSULTATION WITH THE BOARD. THE DELIBERATION AND DECISION IS CONTEMPORANEOUSLY SUBSTANTIATED.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS PUBLIC SINCE IT IS NOT REQUIRED BY FEDERAL OR STATE LAW.
FORM 990, PART XII, LINE 2C:
STANDING COMMITTEES ARE APPOINTED BY THE CHAIRMAN OF THE BOARD AND INCLUDE PERSONNEL; FINANCE; PROJECTS AND FACILITIES; TENANT RELATIONS; AND DEVELOPMENT AND PUBLIC RELATIONS. EACH COMMITTEE SHALL MEET AS OFTEN AS NECESSARY TO ACCOMPLISH THE FUNCTIONS AND RESPONSIBILITIES ASSIGNED BY THE BOARD OF DIRECTORS. THE FINANCE COMMITTEE HAS BEEN ASSIGNED THE FUNCTION AND RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
FORM 990, PART II, SIGNATURE
THE CURRENT EXECUTIVE DIRECTOR, DEBBIE LOUCKS, WILL BE SIGNING THIS RETURN. SHE HAS REPLACED PENELOPE A. MYERS, EXECUTIVE DIRECTOR THAT HAD RETIRED EFFECTIVE SEPTEMBER 30, 2014.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.