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 (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 | |||||
| (A)
YORK COUNTY BAR ASSOCIATION |
231286576 | 9 | No | 0 | 0 | |
| Total 1 | 0 | 0 | ||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 1: | THE YORK COUNTY BAR ASSOCIATION IS LISTED IN THE BY-LAWS OF THE YORK COUNTY BAR FOUNDATION, AS A REQUIREMENT THAT THE BOARD SHALL BE COMPOSTED OF NOT LESS THEN 15 PERSONS, OF WHICH (9) MEMBERS OF THE BOARD SHALL BE MEMBERS OF THE YORK COUNTY BAR ASSOCIATION - THE SUPPORTED ORGANIZATION. THE FOUNDATION IS TO PROMOTE AND CARRY ON EDUCATIONAL PROGRAMS AND RELATED ACTIVITIES THE FIELD OF LAW AND SUPPORT THE YORK COUNTY BAR ASSOCATION IN PROVIDING SERVICES TO THE BAR MEMBERS. |
| FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3B: | YORK COUNTY BAR FOUNDATION HAS CONFIRMED THAT THE YORK COUNTY BAR ASSOCIATION HAS SATISFIED THE PUBLIC SUPPORT TEST IN LETTER FROM THE YORK COUNTY BAR ASSOCIATION STATING SUCH. |
| FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 3C: | NO FUNDS WERE TRANSFERED TO YORK COUNTY BAR ASSOCIATION IN THE CURRENT YEAR. ANY FUNDS TRANSFERRED IN THE FUTURE TO THE YORK COUNTY BAR ASSOCIATION WILL BE USED EXCLUSIVELY FOR CHARITABLE PROGRAMS PERFORMED BY YORK COUNTY BAR ASSOCIATION AND MONITORED APPROPRIATELY BY THE FILING ORGANIZATION. |
| FORM 990, SCHEDULE A, PART IV, SECTION C, LINE 1: | THE MAJORITY OF THE ORGANIZATION'S DIRECTORS OR TRUSTEES DURING THE TAX YEAR WERE NOT A MAJORITY OF THE DIRECTORS OF TRUSTEES OF THE ORGANIZATION'S SUPPORTED ORGANIZATION. THE BY-LAWS OF THE YORK COUNTY BAR FOUNDATION DO REQUIRE THAT MORE THAN HALF OF ITS MEMBERS BE MEMBERS OF THE YORK COUNTY BAR ASSOCIATION, THE SUPPORTED ORGANIZATION. |
| FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 6: | YORK COUNTY BAR FOUNDATION PROVIDED SEVERAL GRANTS TO 501(C)(3) ORGANIZATIONS FOR WHOSE MISSION DO NOT SPECIFICALLY RELATE TO THE PURPOSE OF THE SUPPORTING ORGANIZATION'S PURPOSE. HOWEVER, THESE GRANTS WERE APPROVED BY THE BOARD OF THIS ORGANIZATION, WHICH IS DIRECLTY CONTROLLED BY THE SUPPORTED ORGANIZATION. |
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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, 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 VI, SECTION A, LINE 4 | THE YORK COUNTY BAR FOUNDATION HAS MADE A CHANGE TO THEIR BYLAWS DURING THE PAST YEAR. THE BYLAWS NOW INCLUDE WORDING FOR AN AUDIT COMMITTEE - THE AUDIT COMMITTEE SHALL BE (1) RESPONSIBLE FOR ALL AUDIT ACTIVITY OF THE YCBF AND (2) TO OVERSEE THE ADEQUACY OF THE INTERNAL ACCOUNTING AND FINANCIAL CONTROLS AND THE EFFECTIVENESS OF THE INTERNAL AUDIT AND COMPLIANCE FUNCTIONS. THE AUDIT COMMITTEE SHALL ESTABLISH CRITERIA FOR THE SELECTION AND EVALUATION OF ANY OUTSIDE AUDITING FIRM CONDUCTING ANY AUDIT, AND RECOMMEND APPOINTMENT OF AND FEES OF SUCH OUTSIDE AUDITORS. THE AUDIT COMMITTEE SHALL CONSIST OF NOT LESS THAN THREE(3), NOR MORE THAN SEVEN(7), MEMBERS OF THE YCBF BOARD. NOT LESS THAN ONE(1) OF SUCH MEMBERS SHALL BE A MEMBER OF THE FINANCE AND BUDGET COMMITTEE. NEITHER THE YCBF'S TREASURER NOT ITS ASSISTANT TREASURER SHALL SERVE ON THE AUDIT COMMITTEE. A MAJORITY OF THE MEMBERS OF THE AUDIT COMMITTEE SHALL NOT SIMULTANEOUSLY SERVE ON THE FINANCE AND BUDGET COMMITTEE. SOME OF THE COMMITTEES WERE COMBINED, SUCH AS GRANTS AND SCHOLARSHIP COMMITTEE, PUBLIC SERVICE AND LAW DAY COMMITTEE. YORK COUNTY BAR ASSOCIATION WILL HAVE APPROVAL OF THE SLATE OF OFFICERS. AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY A MAJORITY OF YORK COUNTY BAR ASSOCIATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS ARE GIVEN A DRAFT OF THE FORM 990 TO REVIEW AND APPROVE BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY BOARD MEMBER, OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS OR EMPLOYEE WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST OR DUALITY OF INTEREST IS AN INTERESTED PERSON. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST OR AFFILIATION AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE DISCLOSURE SHOULD BE MADE EITHER WHEN THE INTEREST BECOMES A MATTER OF BOARD OR COMMITTEE ACTION OR AS PART OF A PERIODIC PROCEDURE TO BE ESTABLISHED BY THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE BY MOTION AND AFFIRMATIVE VOTE OF THE BOARD OR COMMITTEE, IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE OR SHE MAY BE REQUIRED TO LEAVE THE MEETING BY MOTION AND AFFIRMATIVE VOTE OF THE BOARD OR COMMITTEE DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. EACH BOARD MEMBER, OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS AND EMPLOYEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THAT THE YCBF IS A CHARITABLE ORGANIZATION 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. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FOUNDATION MAKES ALL PUBLIC DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE NET ASSETS COMMUNITY FOUNDATION -1,732. |
| FORM 990, PART XII, LINE 1: | THE FOUNDATION'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS. |
| FORM 990, PART XII, LINE 2C; | THE AUDIT COMMITTEE SHALL ESTABLISH CRITERIA FOR THE SELECTION AND EVALUATION OF ANY OUTSIDE AUDITING FIRM CONDUCTING AND AUDIT, AND RECOMMEND APPOINTMENT OF AND FEES OF SUCH AUDITORS. THE FINANCE AND BUDGET COMMITTEE SHALL ADVISE THE BOARD ON ALL BUSINESS AND FINANCIAL MATTERS INCLUDING PERIODIC REVIEW OF THE FINANCIAL POSITION OF THE CORPORATION AND COMPILATION OF THE ANNUAL FINANCIAL STATEMENTS OF THE CORPORATION. THIS PROCESS HAS CHANGED FROM THE PRIOR YEAR. |
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