2023-10-11T15:09:09-05:00 2022-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2022-01-01 236419120 LANCASTER COUNTY FOUNDATION LANC 7173971629 24 WEST KING STREET SUITE 201 LANCASTER PA 17603 SAMUEL J BRESSI PRESIDENT/CEO 7173971629 2023-10-02 1 SAMUEL BRESSI 999009999 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2023-10-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SAMUEL J BRESSI 24 WEST KING STREET SUITE 201 LANCASTER PA 17603 2064129 0 X WWW.LANCFOUND.ORG X 1924 PA TO SUPPORT THE ACTIVITIES AND PROGRAMS OF THE LANCASTER COUNTY COMMUNITY FOUNDATION, WHOSE MISSION IS "TO EMBOLDEN EXTRAORDINARY COMMUNITY BY INVESTING IN PEOPLE AND IDEAS THAT WILL SHAPE THE FUTURE OF LANCASTER COUNTY." 14 14 0 14 0 0 1336194 0 0 0 0 0 1905261 2064129 3241455 2064129 1905261 2064129 0 0 0 0 0 0 0 0 0 1905261 2064129 1336194 0 31962893 25543495 0 0 31962893 25543495 TO SUPPORT THE ACTIVITIES AND PROGRAMS OF THE LANCASTER COUNTY COMMUNITY FOUNDATION, WHOSE MISSION IS "TO EMBOLDEN EXTRAORDINARY COMMUNITY BY INVESTING IN PEOPLE AND IDEAS THAT WILL SHAPE THE FUTURE OF LANCASTER COUNTY." 0 0 2064129 2064129 2064129 DISTRIBUTION OF INCOME FROM THE RESPECTIVE TRUSTS TO THE SUPPORTED ORGANIZATION, LANCASTER COUNTY COMMUNITY FOUNDATION, TO BE USED IN ACCORDANCE WITH THE PURPOSE OF THE ORIGINAL TRUST DOCUMENT. 2064129 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X X THE ORGANIZATION 7173971629 24 WEST KING STREET SUITE 201 LANCASTER PA 17603 X MS ALISON VAN HARSKAMP CHAIR 0.20 1.80 X X 0 0 0 MS LYDIA HENRY VICE CHAIR 0.10 0.90 X X 0 0 0 MS KRISTA SHOWERS TREASURER (END 12/31/22) 0.10 0.90 X X 0 0 0 MS THERESA MONGIOVI SECRETARY 0.10 0.90 X X 0 0 0 MS MARY RENNER IMT PAST CHAIR (END 12/31/22) 0.20 1.80 X 0 0 0 MS MELISA BAEZ BOARD MEMBER 0.10 0.90 X 0 0 0 MS DEEPA BALEPUR BOARD MEMBER(END 12/31/22) 0.10 0.90 X 0 0 0 MS BETH BRENNAN BOARD MEMBER 0.10 0.90 X 0 0 0 MR JEFF GUINDON BOARD MEMBER (START 3/1/22) 0.10 0.90 X 0 0 0 MR JOE HESS BOARD MEMBER 0.10 0.90 X 0 0 0 MR PEDRO RIVERA BOARD MEMBER 0.10 0.90 X 0 0 0 MR ALIMAYU THRASH BOARD MEMBER 0.10 0.90 X 0 0 0 MR FRED WALLER BOARD MEMBER (START 1/1/22) 0.10 0.90 X 0 0 0 MS JUDITH WUBAH BOARD MEMBER 0.10 0.90 X 0 0 0 MR WAYNE GROFF CPA CFO 4.00 36.00 X 0 126602 14107 MR SAMUEL BRESSI PRESIDENT & CEO 4.00 36.00 X 0 236300 9452 0 362902 23559 0 0 1 0 0 DISTRIBUTIONS FROM TRU 525920 2064129 2064129 2064129 2064129 2064129 0 0 2064129 2064129 2064129 2064129 0 0 31962893 25543495 31962893 25543495 0 0 X 31962893 25543495 31962893 25543495 31962893 25543495 X 0 -6419398 X X 0 1 X 1 0 X X 1 LANCASTER COUNTY COMMUNITY FOUNDATION 200874857 7 1 2064129 0 1 2064129 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 PERPETUAL TRUSTS 23578467 SPLIT INTEREST AGREEMENTS 379095 CHARITABLE REMAINDER TRUSTS 1585933 25543495 X PART X, LINE 2: THE ORGANIZATION FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCORDING TO THE PRINCIPLES OF ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2019. 1 LANCASTER COUNTY COMMUNITY FOUNDATION 24 WEST KING STREET SUITE 201 LANCASTER PA 17603 200874857 501(C)(3) 2064129 0 TO PROVIDE FOR THE ORGANIZATION'S PROGRAM RELATED EXPENSES. 1 0 PART I, LINE 2: SINCE THE BOARD OF DIRECTORS IS THE SAME FOR LANCASTER COUNTY FOUNDATION AND LANCASTER COUNTY COMMUNITY FOUNDATION, LANCASTER COUNTY FOUNDATION IS ABLE TO MONITOR THE USE OF ALL GRANT FUNDS BEING DISTRIBUTED TO LANCASTER COUNTY COMMUNITY FOUNDATION. 0 0 0 0 0 0 0 0 0 MR SAMUEL BRESSI PRESIDENT & CEO 0 236300 0 0 0 0 0 9452 0 0 0 245752 0 0 PART I, LINE 3 LANCASTER COUNTY COMMUNITY FOUNDATION, A RELATED ORGANIZATION, COMPENSATES THE ORGANIZATION'S PRESIDENT AND CEO. LANCASTER COUNTY COMMUNITY FOUNDATION USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION: - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED ELECTRONICALLY FOR REVIEW TO ALL BOARD MEMBERS AND MEMBERS OF THE FINANCE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST STATEMENT IS COMPLETED BY EACH BOARD, STAFF AND VOLUNTEER MEMBER AT LEAST ANNUALLY. THE PROGRAM DEPARTMENT REVIEWS THE CONFLICT OF INTEREST STATEMENTS PRIOR TO BOARD MEETINGS AT WHICH A GRANT VOTE WILL TAKE PLACE IN ORDER TO IDENTIFY KNOWN CONFLICTS. THE CHAIR OF THE BOARD OF DIRECTORS MAKES A VERBAL REQUEST FOR SELF-IDENTIFICATION OF ADDITIONAL CONFLICTS OF INTEREST PRIOR TO DISCUSSION AND VOTING ON ANY ITEMS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S POLICY IS AS FOLLOWS: COMPENSATION FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER IS DETERMINED ACCORDING TO THE FOUNDATION'S POLICY, WHICH INCLUDES DELEGATION OF THE PROCESS TO A COMMITTEE OF BOARD MEMBERS, AND REVIEW OF COMPARABILITY DATA. LANCASTER COUNTY FOUNDATION DOES NOT CURRENTLY HAVE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE FOUNDATION'S WEBSITE, BY MAIL, OR UPON REQUEST. FORM 990, PART VII, SECTION A SAMUEL BRESSI SERVES AS PRESIDENT AND CEO OF BOTH THE LANCASTER COUNTY FOUNDATION AND THE LANCASTER COUNTY COMMUNITY FOUNDATION. HE IS COMPENSATED ONLY THROUGH THE LANCASTER COUNTY COMMUNITY FOUNDATION. WAYNE GROFF SERVES AS CFO FOR BOTH THE LANCASTER COUNTY FOUNDATION AND THE LANCASTER COUNTY COMMUNITY FOUNDATION. HE IS COMPENSATED ONLY THROUGH THE LANCASTER COUNTY COMMUNITY FOUNDATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF NON-COMPONENT PERPETUAL TRUSTS DUE TO -6,419,398. FORM 990, PART XII, LINE 2C THE FINANCE/AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND OF THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART X, LINE 15 THE ORGANIZATION HAS EXCLUDED THE ASSETS OF CERTAIN PERPETUAL TRUSTS, OF WHICH THE ORGANIZATION IS A BENEFICIARY, ON FORM 990, PART X, BALANCE SHEET, BECAUSE THE ASSETS OF THESE PERPETUAL TRUSTS WERE INCLUDED IN 990-PF FILINGS PREPARED BY THE TRUSTEES OF THE SPECIFIC TRUSTS. LANCASTER COUNTY COMMUNITY FOUNDATION 24 WEST KING STREET SUITE 201 LANCASTER PA 17603 200874857 ENHANCING THE COMMUNITY WITH SUPPORT OF NON-PROFIT ACTIVITY PA 501(C)3 170(B)(1)(A)(VI) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0