| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CHARLOTTE BOHINC, SECRETARY AND STEWARD OF THE ORGANIZATION, IS MARRIED TO JOHN BOHINC, THE TREASURER OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE ORGANIZATION ELECT A GOVERNING BODY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE GOVERNING BODY REVIEWS THE FORM 990 COMPARED TO THEIR FINANCIAL REPORTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN OR ORAL REQUESTS. |
| FORM 990, PART VIII, LINE 7A (II) | THE AMOUNT OF $12,660 REPORTED ON LINE 7A REPRESENTS A ONE-TIME PAYMENT RECEIVED BY THE ORGANIZATION IN EXCHANGE FOR GRANTING A PERPETUAL TRAIL EASEMENT TO THE COUNTY OF WESTMORELAND. THE EASEMENT CONVEYS A PERMANENT RIGHT OF PUBLIC ACCESS OVER A DEFINED PORTION OF THE ORGANIZATION'S PROPERTY FOR RECREATIONAL TRAIL USE. THE ORGANIZATION RETAINS OWNERSHIP OF THE LAND, AND THE EASEMENT IS LIMITED TO TRAIL-RELATED IMPROVEMENTS AND PUBLIC ACCESS. THIS TRANSACTION IS NOT PART OF THE ORGANIZATION'S REGULAR ACTIVITIES AND IS NOT RELATED TO ITS EXEMPT FUNCTION. IT IS ALSO NOT CONSIDERED UNRELATED BUSINESS TAXABLE INCOME UNDER IRC 512(B)(5), AS IT CONSTITUTES A DISPOSITION OF A PARTIAL INTEREST IN REAL PROPERTY AND IS TREATED AS A CAPITAL TRANSACTION. |
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