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.") .... | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
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.") . | 229,286 | 87,713 | 211,678 | 1,165,394 | 51,295 | 1,745,366 |
| 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...... | 617,209 | 615,151 | 623,773 | 821,410 | 690,757 | 3,368,300 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | 12,261 | 11,893 | 10,251 | 11,291 | 11,788 | 57,484 |
| 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. | 858,756 | 714,757 | 845,702 | 1,998,095 | 753,840 | 5,171,150 |
| 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.) | 5,157,601 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 858,756 | 714,757 | 845,702 | 1,998,095 | 753,840 | 5,171,150 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 3,464 | 2,722 | 1,842 | 1,758 | 2,277 | 12,063 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 3,464 | 2,722 | 1,842 | 1,758 | 2,277 | 12,063 |
| 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.).. | 862,220 | 717,479 | 847,544 | 1,999,853 | 756,117 | 5,183,213 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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 |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
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, 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 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. |
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