2025-04-23T11:08:50-05:00 2024-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2023-07-01 311601556 MANCHESTER BIDWELL DEVELOPMENT TRUST MANC 4123234000 1815 METROPOLITAN STREET PITTSBURGH PA 15233 KEVIN JENKINS PRESIDENT & CEO 4123234000 2025-04-21 1 0 ERIN F WOOD P01710275 4122613644 2023 2025-03-06 01:10:19Z KEVIN JENKINS 1815 METROPOLITAN STREET PITTSBURGH PA 15233 1052587 0 X WWW.MANCHESTERBIDWELL.ORG X 1998 PA SEE SCHEDULE O THE MISSION OF MANCHESTER BIDWELL DEVELOPMENT TRUST (MBDT) IS TO ESTABLISH ENDOWMENTS TO SECURE AND SUSTAIN THE PROGRAMS OF MANCHESTER CRAFTSMEN'S GUILD AND BIDWELL TRAINING CENTER. MBDT SUPPORTS CONTINUED COMMUNITY REVITALIZATION THROUGH EXCELLENCE AND INNOVATION IN ENTERPRISE AND PROGRAM DEVELOPMENT. 6 5 0 5 0 0 250000 0 0 0 875236 196004 0 0 1125236 196004 100200 106550 0 0 0 0 0 0 15970 94926 97845 195126 204395 930110 -8391 11573936 12236167 6229996 6599858 5343940 5636309 X SEE STATEMENT OMANCHESTER BIDWELL DEVELOPMENT TRUST (MBDT) WAS FORMED TO ESTABLISH ENDOWMENTS TO SECURE AND SUSTAIN THE PROGRAMS OF MANCHESTER CRAFTSMEN'S GUILD AND BIDWELL TRAINING CENTER. MBDT SUPPORTS CONTINUED COMMUNITY REVITALIZATION THROUGH EXCELLENCE AND INNOVATION IN ENTERPRISE AND PROGRAM DEVELOPMENT. 0 0 106550 106550 MANCHESTER BIDWELL DEVELOPMENT TRUST (MBDT) HAS ESTABLISHED AND OVERSEES THE INVESTMENTS AND ENDOWMENTS FOR MANCHESTER BIDWELL CORPORATION AND ON BEHALF OF MANCHESTER CRAFTSMEN'S GUILD AND BIDWELL TRAINING CENTER, WHICH ARE EXEMPT CHARITABLE ORGANIZATIONS, TO SECURE AND SUSTAIN THEIR PROGRAMS. 106550 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X MARA BRUCE 4123234000 1815 METROPOLITAN STREET PITTSBURGH PA 15233 KEVIN JENKINS PRESIDENT & CEO 8.00 32.00 X X 0 219524 55356 LOU D'ANGELO BOARD MEMBER (ENTER 05/24) 1.00 0.00 X 0 0 0 DIANA JANNETTA BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT LAMMIE BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL A BRYSON CHAIRMAN 1.00 0.00 X X 0 0 0 AMY ATKINSON SECRETARY 1.00 0.00 X X 0 0 0 WILLIAM E STRICKLAND JR FOUNDER & EXECUTIVE CHAIRM 8.00 32.00 X 0 218882 84419 MARA BRUCE VP & CFO 8.00 32.00 X 0 156144 12476 0 594550 152251 0 0 1 0 0 93665 93665 958922 856583 102339 102339 102339 196004 0 0 196004 X 106550 106550 -1005 -1005 35285 35285 SHARED SERVICES 63550 47580 15970 15 15 204395 106550 81875 15970 1455883 1582162 9211 8610 4080897 4282263 6027945 6363132 11573936 12236167 6200 0 6223796 6599858 6229996 6599858 X 1219255 1230365 4124685 4405944 5343940 5636309 11573936 12236167 -8391 300760 0 X X 0 1 X 1 0 X X 2 MANCHESTER CRAFTSMEN'S GUILD 237113478 2 1 102197 0 BIDWELL TRAINING CENTER INC 251191961 2 1 102198 0 2 204395 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, SECTION C, LINE 1: MBDT HAS HISTORICALLY HAD AN OVERLAPPING BOARD WITH THE ORGANIZATION'S SUPPORTED ORGANIZATIONS. MBDT IS WORKING TOWARD APPOINTING BOARD MEMBERS OF THE SUPPORTED ORGANIZATIONS' BOARD TO THE MBDT BOARD. 5344582 0 461877 106550 62560 5637349 4896423 250000 371332 100200 72973 5344582 5567380 -530428 78600 61929 4896423 4615276 1089312 66000 71208 5567380 4168336 134145 66420 70785 4615276 0.22000 0.00000 0.78000 0 0 0 ASSETS HELD FOR MANCHESTER CRAFTSMEN'S GUILD AND BIDWELL TRAINING CENTER 6363132 6363132 DUE TO AFFILIATES 6599858 6599858 X PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO PROVIDE LONG-TERM SUPPORT FOR THE PROGRAMS OF BIDWELL TRAINING CENTER AND MANCHESTER CRAFTSMEN'S GUILD. PART X, LINE 2: MBC AND ITS NONPROFIT AFFILIATES ARE ORGANIZED UNDER THE NONPROFIT CORPORATION LAW OF THE COMMONWEALTH OF PENNSYLVANIA. EACH NONPROFIT ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION AS PROVIDED BY THE INTERNAL REVENUE SERVICE. U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS FOR PERIODS AFTER 2021; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 MANCHESTER BIDWELL CORPORATION 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251842945 501(C)(3) 106550 0 N/A N/A TO SUPPORT THE PROGRAMS OF MANCHESTER CRAFTMEN'S GUILD AND BIDWELL TRAINING CENTER. 1 0 PART I, LINE 2: MANCHESTER BIDWELL DEVELOPMENT TRUST AWARDED GRANTS SPECIFICALLY TO ITS AFFILIATES. UNDER COMMON MANAGEMENT, IT WAS VERIFIED THAT THESE FUNDS WERE USED SPECIFICALLY FOR OPERATING SUPPORT, AS DESIGNATED. 0 0 0 0 0 0 0 0 0 WILLIAM E STRICKLAND JR FOUNDER & EXECUTIVE CHAIRM 0 218486 0 0 0 396 0 18000 0 66419 0 303301 0 0 KEVIN JENKINS PRESIDENT & CEO 0 218653 0 0 0 871 0 17524 0 37832 0 274880 0 0 MARA BRUCE VP & CFO 0 155946 0 0 0 198 0 12476 0 0 0 168620 0 0 PART I, LINE 3 MANCHESTER BIDWELL DEVELOPMENT TRUST DOES NOT COMPENSATE THE CEO WHO IS REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGE IN FISCAL YEAR 2024 FOR THE CEO WAS APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 1A COMMITTEES APPOINTED BY THE BOARD OF TRUSTEES, CONSISTING OF AT LEAST TWO TRUSTEES, SHALL HAVE AND EXERCISE SUCH AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS AFFAIRS OF THE ORGANIZATION AS THE BOARD MAY SPECIFY FROM TIME TO TIME. ANY ACTION TAKEN BY ANY COMMITTEE SHALL BE SUBJECT TO ALTERATION OR REVOCATION BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP: WILLIAM E. STRICKLAND, JR., KEVIN JENKINS, AND MARA BRUCE FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION HAS ONE MEMBER WITH FULL VOTING RIGHTS, WHICH IS MANCHESTER BIDWELL CORPORATION (THE "MEMBER"), A PENNSYLVANIA NONPROFIT CORPORATION AND A PUBLIC CHARITY EXEMPT FROM TAXATION UNDER SECTION 501(C)(3) OF THE CODE. THE PRIVILEGES OF THE MEMBER MAY BE EXERCISED ONLY BY THE BOARD OF DIRECTORS OF THE MEMBER OR SUCH REPRESENTATIVE(S) OF THE MEMBER AS MAY BE DESIGNATED FOR SUCH PURPOSE BY THE MEMBER IN WRITING TO THE PRESIDENT OR SECRETARY OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A UNDER THE TERMS OF AN ENDOWMENT AGREEMENT, UPMC HEALTH SYSTEM HAS THE RIGHT TO APPOINT THREE BOARD MEMBERS. THE ORGANIZATION'S BYLAWS PROVIDE THAT ITS MEMBER, MANCHESTER BIDWELL CORPORATION, HAS RESERVED POWERS TO APPOINT THE MAJORITY OF THE BOARD MEMBERS, HOWEVER, SAID ENDOWMENT AGREEMENT PROVIDES THAT THREE BOARD MEMBERS MUST ALSO SERVE ON THE BOARD OF MANCHESTER DEVELOPMENT TRUST SUPPORTED ORGANIZATIONS, BIDWELL TRAINING CENTER AND MANCHESTER CRAFTSMEN'S GUILD. FORM 990, PART VI, SECTION A, LINE 7B MANCHESTER BIDWELL CORPORATION, SOLE MEMBER, HAS THE FOLLOWING AUTHORITY: - THE AUTHORITY TO APPOINT AND REMOVE A MAJORITY OF THE TRUSTEES AND TO APPROVE THE ELECTION OF THE REMAINING TRUSTEES AND OFFICERS OF THE CORPORATION; - THE AUTHORITY TO APPROVE POLICIES AND LONG-RANGE STRATEGIC AND FINANCIAL PLANNING OF THE CORPORATION ADOPTED BY THE BOARD OF THE CORPORATION; - THE AUTHORITY TO AMEND THE ARTICLES OF INCORPORATION AND BYLAWS OF THE CORPORATION; - THE AUTHORITY TO APPROVE BUDGETS OF THE CORPORATION ADOPTED BY THE BOARD OF THE CORPORATION; - THE AUTHORITY TO APPROVE ASSET TRANSFERS BY THE CORPORATION IN FURTHERANCE OF THE PURPOSES OF THE CORPORATION; AND - THE AUTHORITY TO ENSURE THAT THE CORPORATION OPERATES IN ACCORDANCE WITH ITS PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, SENIOR DIRECTOR OF FINANCE, AND THE AUDIT COMMITTEE OF MANCHESTER BIDWELL CORPORATION. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE APPROVAL OF THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST FORM IS REGULARLY UPDATED BY THE BOARD OF DIRECTORS. ANY RELATIONSHIP CHANGES ARE REVIEWED FOR CONFLICTS AND ADEQUATELY RESOLVED. FORM 990, PART VI, SECTION B, LINE 15 MANCHESTER BIDWELL DEVELOPMENT TRUST DOES NOT COMPENSATE THE FOUNDER, CEO, OR CFO WHO ARE REPORTED IN PART VII. COMPENSATION IS AWARDED BY MBC PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTION'S REGULATIONS. THE METHODS USED BY MBC MAY INCLUDE A REVIEW CONDUCTED BY AN INDEPENDENT PERSON TO ENSURE PAY PRACTICES ARE REASONABLE WITHIN THE RANGE OF TYPICAL MARKET PRACTICES, AND A SURVEY INCLUDING COMPARABLE DATA. THIS PROCESS IS DOCUMENTED BY MBC. THE SALARY CHANGES IN FISCAL YEAR 2024 FOR THE CEO AND CFO WERE APPROVED BY AN INDEPENDENT COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL FORMS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11C: IN THE FY24 TAX YEAR, AN UPDATE WAS MADE TO EXPENSE ACCOUNTING FEES IN THE YEAR THAT THE SERVICES ARE PROVIDED. IN PRIOR YEARS, ACCOUNTING FEES HAD BEEN ACCRUED IN THE YEAR TO WHICH THE FEES RELATED. THE CHANGE IS CONSISTENT WITH GAAP TREATMENT. IN FY23 THE ACCOUNTING FEES HAD BEEN OVER-ACCRUED AND REQUIRED AN ADJUSTMENT IN THE CURRENT YEAR. AS A RESULT, IN FY24, ACCOUNTING FEES ARE REPORTED LOWER THAN ACTUAL. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. BIDWELL TRAINING CENTER 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251191961 TRAINING SCHOOL PA 501(C)(3) LINE 2 MANCHESTER BIDWELL CORPORATION 1 NATIONAL CENTER FOR THE ARTS AND TECHNOLOGY 1815 METROPOLITAN STREET PITTSBURGH PA 15233 510613823 REPLICATION PA 501(C)(3) LINE 12B, II MANCHESTER BIDWELL CORPORATION 1 MANCHESTER BIDWELL CORPORATION 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251842945 ADMINISTRATION PA 501(C)(3) LINE 12B, II N/A 0 MANCHESTER CRAFTSMEN'S GUILD 1815 METROPOLITAN STREET PITTSBURGH PA 15233 237113478 SCHOOL PA 501(C)(3) LINE 2 MANCHESTER BIDWELL CORPORATION 1 HARBOR GARDENS PARK INC 1815 METROPOLITAN STREET PITTSBURGH PA 15233 251813874 REAL ESTATE PA N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0