TY 2023 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JASON RAPA......................................................................
FIRST VICE CHANCELLOR

2.00
.................
0.00

(2) HOLLY HEINTZELMAN......................................................................
BOARD MEMBER

2.00
.................
0.00

(3) MATTHEW SCHNELL......................................................................
BOARD MEMBER

2.00
.................
0.00

(4) BARRY SHABBICK......................................................................
BOARD MEMBER

2.00
.................
0.00

(5) KARA BECK......................................................................
SECRETARY

2.00
.................
0.00

(6) WILLIAM Z SCOTT......................................................................
BOARD MEMBER

2.00
.................
0.00

(7) BRIAN GAZO......................................................................
CHANCELLOR

2.00
.................
0.00

(8) ADAM WEAVER JR......................................................................
TREASURER

2.00
.................
0.00

(9) KIM GILLEN......................................................................
BOARD MEMBER

2.00
.................
0.00

(10) ANGELA STEHLE......................................................................
SECOND VICE CHANCELLOR

2.00
.................
0.00

(11) JOSEPH PERILLI......................................................................
BOARD MEMBER

2.00
.................
0.00

(12) CYNTHIA DYRDA-HATTON......................................................................
BOARD MEMBER

2.00
.................
0.00

(13) JANE SEBELIN......................................................................
BOARD MEMBER

2.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	148,560
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	39,493
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e	39,493
3	Subtract line 2e from line 1..................	3	109,067
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	109,067

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	140,799
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3	140,799
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	140,799

- TIN:

SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

CARBON COUNTY BAR ASSOCIATION

Employer identification number

23-2258826

Return Reference	Explanation
Members or stockholder classes and rights Part VI line 6	THE ASSOCIATION IS MADE UP OF REGULAR MEMBERS WHO PRACTICE OR RESIDE IN CARBON COUNTY AND ASSOCIATE MEMBERS WHO PRACTICE OR RESIDE OUTSIDE OF CARBON COUNTY BUT MAINTAIN AN INTEREST IN COURT AFFAIRS AND LEGAL MATTERS IN CARBON COUNTY. ASSOCIATE MEMBERS HAVE NO VOTING PRIVILEGES. ANNUAL MEMBERSHIP INCLUDES ACCESS TO CONFERENCES, CLE COURSES, SOCIAL EVENTS, TWO FREE COPIES OF THE LAW JOURNAL AND A DISCOUNT ON BAR ASSOCIATION DUES.
Member election for additional members Part VI line 7a	REGULAR MEMBERS IN GOOD STANDING AT THE TIME OF ELECTION OF OFFICERS ARE ALLOWED TO VOTE ON THE OFFICERS RUNNING FOR THAT OFFICE. ASSOCIATE MEMBERS DO NOT HAVE VOTING PRIVILEGES AND ARE INELIGABLE TO HOLD OFFICE.
Governing body decisions Part VI line 7b	MOTIONS PRESENTED ON THE FLOOR BY THE BOARD CAN BE VOTED ON BY THE REGULAR MEMBERS THAT ARE IN GOOD STANDING AT THE TIME OF THE VOTE.
Committee meeting documentation Part VI line 8b	ANY AND ALL COMMITTEES FORMED BY THE BOARD DO NOT RETAIN FORMAL NOTES OF MEETINGS HELD. EACH COMMITTEE PRESENTS A REPORT WITH THEIR RECOMMENDATIONS TO THE BOARD OF DIRECTORS WHERE THE MEETING IS THEN FORMALLY RECORDED.
Form 990 governing body review Part VI line 11	THE FORM 990 IS GIVEN TO BOARD MEMBERS AFTER SUBMISSION. A THIRD PARTY CPA FIRM IS RELIED ON TO PREPARE AND REVIEW THE 990 FOR ACCURACY AND THE BOARD PROVIDES AND VERIFIES ALL INFORMATION AND CLARIFICATION PRIOR TO COMPLETION AND FILING.
Conflict of interest policy compliance Part VI line 12c	THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE HOWEVER THERE IS A VERBAL POLICY FOR ALL BOARD MEMBERS TO DISCLOSE ANY INTERESTS THAT COULD CAUSE CONFLICTS WITHIN THE ORGANIZATION ON ALL BUSINESS TRANSACTIONS THAT TAKE PLACE BEFORE THE BOARD. THE NON CONFLICTED BOARDMEMBERS THEN DETERMINE HOW TO ADDRESS SUCH INTEREST CONFLICTS AND CONSIDER IF THE TRANSACTIONS ARE TO BE KEPT OR TERMINATED TO MAINTAIN THEINTEGRITY OF THE BOARD AND ORGANIZATION.
Governing documents etc available to public Part VI line 19	ALL THE REQUIRED DOCUMENTS THAT ARE FOR PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATIONS MAIN OFFICE. THE RETURN IS AVAILABLE ON A THIRD PARTY WEBSITE: WWW.GUIDESTAR.ORG ONCE TRANSMITTED TO THE IRS.
List of other expenses Part IX line 24e	PROGRAM SERVICES:CONTINUING EDUCATION $ 421TELEPHONE 903UTILITIES 260 TOTAL $ 1,584 MANAGEMENT AND GENERAL:PROFESSIONAL FEES $1,725INTERNET EXPENSES 973INVESTMENT FEES 837TELEPHONE 217UTILITIES 63 TOTAL 3,815

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: ORGANIZED FOR THE PURPOSE OF PUBLISHING LAW JOURNALS AS WELL AS PROVIDING CONTINUING EDUCATION AND VARIOUS OTHER SERVICES TO ATTORNEYS IN CARBON COUNTY
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	13
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	13
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	1
6	Total number of volunteers (estimate if necessary) .............	6	10
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	44,310	31,148
9	Program service revenue (Part VIII, line 2g) .........	87,346	69,479
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	7,000	8,440
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	138,656	109,067
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	2,500	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	39,242	39,841
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	96,887	100,958
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	138,629	140,799
19	Revenue less expenses. Subtract line 18 from line 12.......	27	-31,732
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	362,665	370,744
21	Total liabilities (Part X, line 26).............	3,060	3,378
22	Net assets or fund balances. Subtract line 21 from line 20.....	359,605	367,366

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 120,693 including grants of $ ) (Revenue $ 77,919 )
	PUBLISHING LAW JOURNALS AND PROVIDING CONTINUING EDUCATION AND VARIOUS OTHER SERVICES TO ATTORNEYS AWARDING SCHOLARSHIPS TO COLLEGE FRESHMEN FROM CARBON COUNTY PENNSYLVANIA WHO PROMOTE GOOD CITIZENSHIP AND LEADERSHIP SKILLS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses120,693

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b	31,148
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		31,148

		Business Code
2a	JOURNAL SUBSCRIPTIONS	511120	69,479	69,479
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		69,479

3 Investment income (including dividends, interest, and othersimilar amounts) ......			8,440	8,440
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			109,067	77,919	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	36,380	28,930	7,450
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	3,461	2,791	670
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	200	200
13	Office expenses .......	6,164		6,164
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	8,800	7,096	1,704
17	Travel ............	770	770
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	16,643	16,643
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,562	1,259	303
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PRINTING	38,672	38,672
b	DUES	15,748	15,748
c	SCHOLARSHIP	2,000	2,000
d	REDACTION FEES	5,000	5,000
e	All other expenses	5,399	1,584	3,815
25	Total functional expenses. Add lines 1 through 24e	140,799	120,693	20,106	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			45,503	1	17,949
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	25,333
b	Less: accumulated depreciation	10b	25,333		10c
11	Investments—publicly traded securities .			317,162	11	352,795
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			362,665	16	370,744

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	3,060	25	3,378
26	Total liabilities. Add lines 17 through 25..	3,060	26	3,378

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	359,605	27	367,366
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	359,605	32	367,366
33	Total liabilities and net assets/fund balances ........	362,665	33	370,744

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	25,333	25,333
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYROLL TAX PAYABLE	3,378








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	3,378
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII