2024-04-25T21:01:14-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 2100 ONE PPG PLACE PITTSBURGH PA 15222 990 2023-01-01 246021605 JOHNSON ORLANDO S JOHN 4124428772 116 ALLEGHENY CENTER MALL P8YB3502L PITTSBURGH PA 15212 PNC BANK N A TAX MANAGER 4124428772 2024-04-17 true true JASON BELOT P00183464 3302555814 2024-04-17 2023 2023-04-26 12:10:37Z SAMUEL MARTIN CO PNC BANK 116 ALLEGHENY CENTER MALL PITTSBURGH PA 15212 727410 false X N/A X 1912 PA FOR THE PERPETUAL CARE AND MAINTENANCE OF A MANUAL TRAINING SCHOOL NOW KNOWN AS JOHNSON COLLEGE FOR THE INSTRUCTION OF BOYS AND GIRLS LIVING IN THE CITY OF SCRANTON OR COUNTY OF LACKAWANNA IN USEFUL ARTS AND TRADES. 1 0 0 0 0 0 0 209781 181265 0 209781 181265 74178 72536 0 10349 9944 0 0 3455 13234 87982 95714 121799 85551 1351822 1436851 0 0 1351822 1436851 X FOR THE PERPETUAL CARE AND MAINTENANCE OF A MANUAL TRAINING SCHOOL NOW KNOWN AS JOHNSON COLLEGE FOR THE INSTRUCTION OF BOYS AND GIRLS LIVING IN THE CITY OF SCRANTON OR COUNTY OF LACKAWANNA IN USEFUL ARTS AND TRADES. false false 74525 72536 FINANCIAL SUPPORT OF JOHNSON COLLEGE FOR THE INSTRUCTION OF BOYS AND GIRLS LIVING IN THE CITY OF SCRANTON OR COUNTY OF LACKAWANNA IN USEFUL ARTS AND TRADES. 74525 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false true 0 0 true 0 false false false false false false false false false true false false false false X 1 0 false false false false false false false false false false false true true true true false true false false false X PNC BANK NA 4124428772 116 ALLEGHENY CENTER MALL PITTSBURGH PA 15212 PNC BANK N A TRUSTEE 2.0 X 9944 0 0 9944 0 0 false false false 35286 35286 692124 546145 145979 145979 145979 181265 181265 X 72536 72536 9944 1989 7955 1116 1116 12000 12000 foreign taxes paid 118 118 95714 74525 21189 0 51474 45056 1300348 1391795 1351822 1436851 0 0 X 1351822 1436851 1351822 1436851 1351822 1436851 X 85551 -522 X false false false X X 1 JOHNSON COLLEGE 240795439 2 true 72536 0 1 72536 0 true false false false false false false false false false false true false false false false true false true X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV, SECTION D, LINE 2 JOHNSON ORLANDO S MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION BY HAVING MEETINGS ABOUT INVESTMENTS AND GENERAL OPERATIONS OF THE TRUST, DISBURSING FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS, AND PROVIDING STATEMENTS OF TRUST ACTIVITIES. PART V, LINE 1 JOHNSON ORLANDO S WAS ESTABLISHED PRIOR TO 11/20/1970, WAS IRREVOCABLE ON SUCH DATE AND HAS BECOME A CHARITABLE TRUST DESCRIBED IN SECTION 4947(A)(1). THE INTEGRAL PART TEST HAS BEEN MET BY DEMONSTRATING IT WAS REQUIRED BY THE TERMS OF THE GOVERNING INSTRUMENT TO DISTRIBUTE THE NET INCOME SOLELY TO THE SUPPORTED ORGANIZATION AND THAT THE AMOUNT OF SUPPORT PROVIDED TO THE PART V, LINE 1 (continuted) SUPPORTED ORGANIZATION WAS SUFFICIENT TO ENSURE THE ATTENTIVENESS OF THE ORGANIZATION TO THE OPERATIONS OF THE TRUST. THE TRUST CONTINUES TO SATISFY THE INTEGRAL AND ATTENTIVENESS TESTS IN THE SAME MANNER. Part IV, Sec D, Line 3 While the supported organization relies on the experience and expertise of the Institutional Trustee to invest and manage the investments in the Trust, due to the close and continuous relationship, the supported organization has a significant voice in investment decisions. true JOHNSON COLLEGE 3427 MAIN STREET SCRANTON PA 18508 240795439 501(C)(3) 72536 FMV FINANCIAL SUPPORT OF JOHNSON COLLEGE FOR THE INSTRUCTION OF BOYS AND GIRLS IN USEFUL ARTS AND TRADES 1 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORLANDO S JOHNSON TRUST IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT. 990, section IX, line 11G Real Estate appraisal fees EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a THE OS JOHNSON TRUST IS A TRUST FUND AND HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b THE OS JOHNSON TRUST IS A TRUST FUND AND HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW PNC BANK AS TRUSTEE OF THE OS JOHNSON CHARITABLE TRUST ARRANGES FOR THE PREPARATION OF FORM 990. RETURNS ARE SUBMITTED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THE CONFLICT OF INTEREST POLICY OF PNC CHARITABLE TRUST REQUIRES AN ANNUAL AFFIRMATION THAT IT HAS BEEN RECEIVED, READ, UNDERSTOOD AND AGREED TO BE COMPLIED WITH. IN ADDITION THE POLICY REQUIRES AN ANNUAL DISCLOSURE OF THE EXISTENCE AND NATURE OF ANY AFFILIATION IN WHICH A PARTY WOULD BE CONSIDERED AN "INTERESTED PARTY" UNDER THE POLICY. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH REQUEST AND FROM GUIDESTAR.ORG. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 2022 transactions posted in 2023 of $1.220, less 2023 transactions posted in 2024 of $1,057, less return of capital adjustment of $365 less prior year return of capital adjustment of $320. JOHNSON COLLEGE 3427 NORTH MAIN STREET SCRANTON PA 18508 240795439 EDUCATIONAL SERVICES PA 501(C)(3) 2 N/A false false true false false false false false false false false false false false false false false false false false JOHNSON COLLEGE b 72536 FMV