2024-11-07T12:45:16-06:00 2023-12-31 871353108 EISNER ADVISORY GROUP LLC 130 NORTH 18TH STREET SUITE 3000 PHILADELPHIA PA 191032757 990 2023-01-01 236430426 THE THEODORE F JENKINS MEMORIAL LAW LIBRARY COMPANY THEO 2155747900 1801 MARKET STREET 900 PHILADELPHIA PA 191036405 IDA WEINGRAM CO-EXECUTIVE DIRECTOR 2155747900 2024-11-05 1 0 HELEN M MARTIN P01330899 2158818800 2023 2024-10-15 13:58:12Z JENKINS LAW LIBRARY IDA WEINGRAM 1801 MARKET STREET 900 PHILADELPHIA PA 191036405 5367244 0 X WWW.JENKINSLAW.ORG X 1967 PA PUBLIC LAW LIBRARY 9 9 19 11 0 0 3171957 3318091 970653 842831 655780 446162 0 0 4798390 4607084 0 0 0 0 1331474 1201802 0 0 10648 3114448 3182056 4445922 4383858 352468 223226 12980690 17098634 6871359 6112344 6109331 10986290 X SINCE ITS FOUNDING IN 1802, THE JENKINS LAW LIBRARY HAS BEEN DEDICATED TO BRINGING PEOPLE AND INFORMATION TOGETHER WITHIN THE LEGAL COMMUNITY. AS THE NATION'S OLDEST LAW LIBRARY, IT IS COMMITTED TO PROVIDING VALUE THROUGH ITS OUTSTANDING SERVICE, COMPREHENSIVE ACCESS TO LEGAL AND OTHER INFORMATION, RELEVANT EDUCATIONAL PROGRAMS, THE LATEST TECHNOLOGIES AND A HOSPITABLE PLACE TO WORK AND VISIT. 0 0 3959352 842831 JENKINS LAW LIBRARY IS PHILADELPHIA'S PUBLIC LAW LIBRARY. FOUNDED IN 1802, IT IS AMERICA'S FIRST LAW LIBRARY. THROUGH AN EXPERIENCED, DEDICATED STAFF, THE LIBRARY PROVIDES LEGAL RESEARCH ASSISTANCE TO ATTORNEYS AND SELF-REPRESENTED LITIGANTS (SRLS) VIA PRINT AND ONLINE RESOURCES. IT IS ALSO A COST-EFFECTIVE PROVIDER OF CONTINUING LEGAL EDUCATION (CLE) CLASSES.THE LIBRARY OFFERS AFFORDABLE ACCESS TO LEGAL RESEARCH TOOLS REQUIRED TO PRACTICE LAW AND ASSIST SRLS, SUCH AS BLOOMBERG LAW, LEXIS, TRELLIS LAW, VITALLAW, AND WESTLAW. THE LIBRARY'S RESEARCH PLATFORM PROVIDES OVER 250,000 ONLINE TREATISES IN ADDITION TO ITS EXTENSIVE CURRENT AND HISTORIC COLLECTION OF PRINT VOLUMES AVAILABLE ON-SITE. KEEPING WITH ITS MISSION TO COLLECT, ORGANIZE AND DISSEMINATE LEGAL INFORMATION, THE LIBRARY DIGITIZES AND INDEXES MATERIALS UNAVAILABLE ONLINE ELSEWHERE, INCLUDING A COMPREHENSIVE ARCHIVE OF 112,887 PENNSYLVANIA TRIAL COURT OPINIONS, 1,108,072 PENNSYLVANIA APPELLATE BRIEFS AND RECORDS, 2,223 PHILADELPHIA CITY SOLICITOR OPINIONS, 1,374 PENNSYLVANIA LEGISLATIVE HISTORIES AND 168 PENNSYLVANIA ELECTION LAW LEGISLATIVE HISTORIES.AS PART OF ITS PUBLIC FUNCTION, JENKINS ASSISTS SRLS WHO ARRIVE DAILY, SEEKING ACCESS TO PA SPECIFIC FORMS AND INFORMATION TO HELP THEM UNDERSTAND THEIR RIGHTS IN A WIDE VARIETY OF EXTREMELY PERSONAL AND EMOTIONALLY CHARGED LEGAL PROBLEMS INCLUDING EMPLOYEE RIGHTS, TENANT EVICTION, PROTECTION FROM ABUSE ORDERS, DEBTOR/CREDITOR ISSUES, BANKRUPTCY, DIVORCE, AND CUSTODY ISSUES. OUR LIBRARIANS GUIDE SRLS TO PRINT AND ONLINE RESOURCES. SRLS ARE INFORMED THAT THE LIBRARIANS ARE NOT ATTORNEYS AND CANNOT GIVE LEGAL ADVICE. THERE IS NO LIMIT TO THE TIME WE SPEND WITH AN INDIVIDUAL, BEYOND STAFF CAPACITY. IN 2023, 1005 SLRS VISITED THE LIBRARY TO CONDUCT RESEARCH AND WE GAVE OUT 760 FREE FORM PACKETS. WE RECEIVED 708 QUESTIONS FROM SRLS VIA EMAIL, PHONE AND VISITS.SINCE APRIL 2019, OUR LIBRARIANS HAVE BEEN ASSISTING SRLS AT THE FIRST JUDICIAL DISTRICT'S FAMILY COURT HELP CENTER ON TUESDAYS AND THURSDAYS FOR THREE HOURS WITH FILING SIMPLE DIVORCES. JENKINS' LIBRARIANS ARE TRAINED BY COURT STAFF TO ASSIST SRLS IN UNDERSTANDING THE DIVORCE PROCESS AND TO HELP WITH FILLING OUT FORMS. SRLS ARE INFORMED THAT THE LIBRARIANS ARE NOT ATTORNEYS AND CANNOT GIVE LEGAL ADVICE. COMPLICATED ISSUES ARE REFERRED TO THE LAWYER REFERRAL & INFORMATION SERVICES (LRIS) OR LEGAL SERVICE ORGANIZATIONS. DURING THE COVID -19 PANDEMIC, THE HELP CENTER WAS CLOSED BUT WE CONTINUED TO HELP SRLS VIA THE TELEPHONE, EMAIL OR BY APPOINTMENT IN THE LIBRARY. WE RETURNED TO THE FAMILY COURT HELP CENTER IN AUGUST OF 2021. IN 2023 WE HELPED 919 VISITORS.FAMILY COURT ADMINISTRATIVE JUDGE MARGARET T. MURPHY THANKED THE LEADERSHIP AT JENKINS, THE MEMBERS OF THE STAFF AND THE BOARD OF JENKINS FOR ASSISTING SRLS WHO APPEAR THROUGHOUT THE FAMILY COURT AND IN PARTICULAR AT FAMILY'S COURT HELP CENTER. SHE STATED, "YOUR ASSISTANCE AND SUPPORT HAS BEEN A TREMENDOUS HELP! THANK YOU." FAMILY COURT JUDGE IDA CHEN REFERS TO JENKINS AS A "JUSTICE PARTNER" WITH THE FAMILY COURT.ANOTHER PUBLIC FUNCTION THAT JENKINS PROVIDES IS FREE MEMBERSHIP TO PHILADELPHIA NONPROFIT LEGAL SERVICE AGENCIES. JENKINS ALSO PROVIDES AT NOMINAL COST MEMBERSHIP AND SERVICES TO PHILADELPHIA RELATED AND/OR BUDGETED AGENCIES, AS WELL AS FREE MEMBERSHIP TO ALL JUDGES IN THE FIRST JUDICIAL DISTRICT AND THE PENNSYLVANIA APPELLATE COURTS.JENKINS MEMBERSHIP PROGRAM RUNS ON A ROLLING CALENDAR YEAR. FOR 2023, WE HAD APPROXIMATELY 10,063 MEMBERS WHICH INCLUDES JUDGES, STUDENTS, ATTORNEYS AND STAFF AT FIRMS OF ALL SIZES AND WITHIN A DIVERSE SET OF PRACTICE AREAS. OUR HEAVIEST ATTORNEY USERS ARE SOLO ATTORNEYS AND SMALL FIRMS WHO ARE UNABLE TO AFFORD THE RESOURCES THAT LARGE LAW FIRMS MAINTAIN. MOST OF THE LIBRARY'S ONSITE VISITS WERE FROM FIRMS WITH 10 OR FEWER ATTORNEYS. LARGE FIRMS HAVE SIGNIFICANTLY REDUCED THE SIZE OF THEIR LIBRARIES AND AS SUCH RELY ON JENKINS FOR LEGAL RESOURCES NOT AVAILABLE TO THEM VIA THEIR ONLINE SUBSCRIPTIONS. IN ADDITION, THEY UTILIZE THE RESEARCH EXPERTISE OF OUR LIBRARIANS ON A DAILY BASIS.OUR LIBRARIANS RESPONDED TO MORE THAN 3,000 REQUESTS FOR ASSISTANCE IN 2023. JENKINS HAD MORE THAN 55,000 UNIQUE USERS VISIT OUR WEBSITE.JENKINS' LIBRARIANS CONTINUE TO PUBLISH BLOGS TO HELP OUR USERS WITH RESEARCH. IN 2023, 42 BLOGS WERE CREATED AND THEY WERE VIEWED 4,217 TIMES. THE TOP BLOG POSTS WERE PHILADELPHIA FAMILY COURT: DOMESTIC RELATIONS DOCKET SEARCH; NEW DATABASE AVAILABLE: TRELLIS LAW; USPTO PATENT PUBLIC SEARCH; NEW INTERACTIVE MAGISTERIAL DISTRICT COURT MAP.THE LIBRARY HAS 82 RESEARCH GUIDES AVAILABLE FROM ITS WEBSITE. OF THE 82, THIRTEEN FOCUS ON ASSISTING SRLS. THESE GUIDES WERE VIEWED 36,627 TIMES IN 2023. SINCE COVID-19, THE LIBRARY'S SERVICES HAVE BEEN IN EVEN BIGGER DEMAND AND SOME OF THE SERVICES OR CHANGES WE ADOPTED THEN ARE STILL BEING EMPLOYED. FOR EXAMPLE, OUR CLASSES ARE STILL BEING CONDUCTED REMOTELY INSTEAD OF IN PERSON AND CURBSIDE DELIVERY/RETURN OF MATERIALS IS STILL AVAILABLE. ALTHOUGH JENKINS HAS ALWAYS BEEN STRONG IN CUSTOMER SERVICE SATISFACTION, THE UNUSUAL CIRCUMSTANCES OF THE PANDEMIC ELICITED MANY ACCOLADES WHICH THE LIBRARY CONTINUES TO RECEIVE. 3959352 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 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 1 6 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X IDA WEINGRAM CO-EXECUTIVE DIRECTOR 2155747900 1801 MARKET STREET SUITE 900 PHILADELPHIA PA 191036405 THEODORE TED SIMON ESQUIRE PRESIDENT 1.00 X X 0 0 0 THE HON IDA K CHEN VICE PRESIDENT 0.50 X X 0 0 0 PATRICIA G CRAMER ESQUIRE BOARD MEMBER 0.20 X 0 0 0 DIANA CORTES ESQUIRE BOARD MEMBER 0.20 X 0 0 0 ALBERT S DANDRIDGE III ESQ BOARD MEMBER 0.20 X 0 0 0 WESLEY R PAYNE ESQUIRE BOARD MEMBER 0.20 X 0 0 0 THE HON NINA WRIGHT-PADILLA BOARD MEMBER 0.20 X 0 0 0 THE HON SHEILA WOODS-SKIPPER BOARD MEMBER 0.20 X 0 0 0 MARC J ZUCKER ESQUIRE BOARD MEMBER 0.20 X 0 0 0 NANCY GARNER CO-EXECUTIVE DIRECTOR/CORP SECRETARY 35.00 X 96712 0 46595 IDA WEINGRAM CO-EXECUTIVE DIRECTOR 30.00 X 72880 0 67076 LAURIE D REILLY ESQUIRE ASST. VP;BOARD APPOINTED-N 0.20 X 0 0 0 CHRISTOPHER DIFUSCO ESQUIRE TREASURER;BOARD APPOINTED- 0.20 X 0 0 0 169592 0 113671 0 0 0 0 0 3277641 40450 3318091 MEMBERSHIP DUES 541100 784858 784858 RESEARCH SERVICES 541900 55588 55588 EDUCATIONAL SERVICES 611710 2385 2385 842831 387746 387746 818576 760160 58416 58416 58416 4607084 842831 0 446162 283264 120471 155795 6998 703768 663674 39776 318 67884 65734 2142 8 78795 73805 4696 294 68091 55875 11772 444 21900 21900 35121 35121 50427 7627 42787 13 233586 233358 228 548527 490312 55642 2573 241682 241682 43999 43999 SUBSCRIPTIONS, BINDING, 1902648 1902648 LIBRARY SERVICES 92312 92312 PHOTOCOPYING 9986 9986 DUES & SUBSCRIPTIONS 1214 1214 654 654 4383858 3959352 413858 10648 592958 414812 1501659 1705381 291940 262265 4632 4711 3037235 1457534 1796284 1579701 4547525 4928897 4446215 4245692 3756652 12980690 17098634 383631 329007 398521 351735 6089207 5431602 6871359 6112344 X 4502833 4854996 1606498 6131294 6109331 10986290 12980690 17098634 X 223226 282051 -74533 4093820 352395 X X 0 1 X 1 0 X 3495268 2848391 3685703 3171957 3318091 16519410 741848 805724 897237 970653 8442831 11858293 4237116 3654115 4582940 4142610 11760922 28377703 0 0 0 28377703 289221 311816 351064 536126 387746 1875973 289221 311816 351064 536126 387746 1875973 67166 35912 52749 155827 4593503 4001843 4986753 4678736 12148668 30409503 0.93320 0.91780 0.06170 0.07340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 5073851 455905 30998 43535 5455223 5838702 -671546 24805 68500 5073851 5233182 698166 23730 68916 5838702 4753660 539475 22072 37881 5233182 4051116 766378 27557 36277 4753660 0.69110 0.00640 0.30250 0 0 2111985 846490 1265495 477869 237358 240511 447381 373686 73695 1579701 BENEFICIAL INTEREST IN TRUST, MADELEINE HART JENKINS FUND 4446215 F 4446215 OPERATING LEASE RIGHT-OF-USE ASSETS 3756652 3756652 OPERATING LEASE LIABILITY 5431602 5431602 X 4603313 634446 634446 3968867 74533 563684 638217 4607084 4383858 0 4383858 0 4383858 PART III, LINE 1A: THE COMPANY HAS ADOPTED THE POLICY OF NOT CAPITALIZING EITHER PURCHASED OR DONATED LIBRARY BOOK COLLECTIONS. PURCHASES OF LIBRARY BOOK COLLECTIONS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR AS DECREASES IN NET ASSETS WITH RESTRICTIONS IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. THE COMPANY FOLLOWS STANDARD PRACTICE IN THE FIELD IN THE CARE AND DOCUMENTATION OF ITS COLLECTIONS. THE COMPANY ALSO MAINTAINS A VALUABLE COLLECTION OF CIVIL AND CANNON LAW VOLUMES ("RARE BOOK COLLECTION") DATING FROM THE SIXTEENTH TO EIGHTEENTH CENTURIES. IN 1967, THE COMPANY TOOK POSSESSION OF THE PHILADELPHIA BAR ASSOCIATION'S RARE BOOK COLLECTION AND HAS SINCE ADDED TO IT. TITLE TO THE ORIGINAL BOOKS RECEIVED FROM THE PHILADELPHIA BAR ASSOCIATION REMAINS WITH THE ASSOCIATION SUBJECT TO THE RIGHT OF THE COMPANY, UNDER AN OPERATING AGREEMENT, TO PROVIDE FOR ITS PRESERVATION AND CONTINUATION. PART V, LINE 4: THE BOARD OF DIRECTORS HAS DESIGNATED INVESTMENTS OF THE COMPANY THAT CAN ONLY BE DISTRIBUTED BY BOARD ACTION AND USED FOR THE LIBRARY'S EVENTUAL RELOCATION, REFURBISHING EXISTING OR FUTURE FACILITIES, MAJOR COLLECTION PURCHASES AND PROJECTS OF A SIMILAR NATURE. HISTORICALLY, THE BOARD HAS TRANSFERRED INCOME FROM THESE INVESTMENTS INTO THE COMPANY'S OPERATING ACCOUNT. IN JULY 1990, THE COMPANY RECEIVED COURT APPROVAL TO BECOME THE SUBSTITUTE TRUSTEE OF FUNDS HELD BY THE PHILADELPHIA BAR ASSOCIATION (THE "ASSOCIATION") KNOWN AS THE "AUDENRIED AND GEST FUND." UNDER TERMS OF THE WILL OF ELIZABETH L. AUDENRIED, THE BEQUEST REQUIRED THAT THE FUNDS BE USED FOR THE ASSOCIATION'S LAW LIBRARY. TERMS OF THE EMILY GEST GIFT REQUIRE THAT THE FUNDS BE USED TO MAINTAIN AND PRESERVE THE JOHN MARSHALL GEST LIBRARY. THE COMPANY RECEIVED THESE FUNDS TO BE USED IN THEIR ENTIRETY FOR THE FURTHER USES AND PURPOSES OF EACH OF THE FUNDS NOTED ABOVE. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE COMPANY AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY, IF THE COMPANY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COMPANY AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMPANY RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF SUPPORTING SERVICES. THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR EITHER OF THE YEAR ENDED DECEMBER 31, 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 563,684. FORM 990, PART III, LINE 4A SINCE 2020, THE LIBRARY HAS RECEIVED THE FOLLOWING ACCOLADES FOR ITS SERVICES. SOLE PRACTITIONERS: THANKS FOR THE BLOG INFORMATION! THIS WILL MAKE OUR RESEARCH MUCH EASIER AND FASTER TO ACCESS. YOU ADDED A THANK YOU FOR MY PATIENCE IN YOUR EMAIL. CERTAINLY NO PATIENCE WAS NEEDED ON MY END - YOU HAVE RESPONDED VERY PROMPTLY TO MY QUESTIONS AND REQUESTS WITH EXACTLY THE INFORMATION, AND NOW THE MATERIAL, THAT I NEED FOR THIS PARTICULAR CASE. PLEASE LET ME TURN THAT AROUND, THANK YOU VERY MUCH FOR ALL YOUR TIME, EFFORT, AND ASSISTANCE, AND YOUR PATIENCE, AS I EXPLORED WHAT FOR ME WAS AN UNKNOWN CAPABILITY BY YOUR WONDERFUL LIBRARY! YOUR RESEARCH SUGGESTION WAS RIGHT ON. DEAR WONDERFUL JENKINS FOLKS, THANK YOU!* FIRST, I WISH I COULD FULLY CONVEY HOW GRATEFUL MANY DEDICATED ATTORNEYS FEEL TOWARD THE ENTIRE JENKINS TEAM. YOU ALL HAVE PROVIDED INVALUABLE SERVICES TO HARD-WORKING LAWYERS, BUT IT IS TIMES LIKE THESE WHEN WE COME TO APPRECIATE BETTER, HOW IMPORTANT YOUR WORK IS TO THE COMMUNITY. I'VE HEARD THAT DEEP-POCKETED FIRMS WISELY RELY ON YOU; BUT YOUR ROLE IS EVEN MORE CRUCIAL TO SOLE PRACTITIONERS AND SMALL-FIRM ATTORNEYS WHO FIGHT WHISTLEBLOWER RETALIATION AND OTHER CIVIL RIGHTS VIOLATIONS AT THE COST OF A RELIABLE INCOME. IN RECENT WEEKS, I HAVE REPEATEDLY NOTICED DESPERATE EMAILS TO PEER LISTSERVS FROM ATTORNEYS ACROSS THE COUNTRY SEEKING A SLEW OF ONLINE RESOURCES TO REPLACE THEIR SUDDENLY SHUT DOWN BRICK-AND-MORTAR LAW LIBRARIES; IN MY EXPERIENCE, ATTORNEYS FROM PHILLY AND ACROSS THE COUNTRY CITE JENKINS AS THE GOLD STANDARD THAT IS ONLY GETTING BETTER THANKS SO MUCH FOR YOUR HELP...I WILL DEFINITELY RENEW MY JENKINS MEMBERSHIP AND SUGGEST THAT OTHERS DO SO AS WELL! JENKINS IS SO IMPORTANT FOR SOLO PRACTITIONERS. SMALL FIRMS: JENKINS IS THE GREATEST LAW LIBRARY IN THE WORLD! WHAT A HELPFUL AND COMPLETELY RESPONSIVE AND THOROUGH EMAIL! IT'S FAIRLY BRISTLING WITH GREAT LEADS: I WILL DEFINITELY CHECK THEM OUT! OUR FIRM'S DEALINGS WITH PEOPLE LIKE DAN AND IDA AND SUCH HAD ALREADY CREATED A FIRM IMPRESSION THAT JENKINS PEOPLE ARE AWESOME ... AND NOW I KNOW ONE MORE AWESOME JENKINS PERSON! THE ATTORNEY WAS VERY APPRECIATIVE AND THANKFUL TO ME FOR GETTING THE DOCS SO QUICKLY WHEN YOU DID ALL OF THE WORK - AND I LET HIM KNOW THAT I WAS JUST THE MIDDLEMAN. THIS IS A REALLY COOL SERVICE, BY THE WAY, AND YOU'RE MAKING MY LIFE MUCH EASIER! LARGE FIRMS: THANK YOU SO MUCH FOR THIS THOROUGH RESPONSE AND IDENTIFYING THE COMMENTARY AND PRASHKER. THIS WAS SUPER HELPFUL! OUR ATTORNEY SAYS "THIS IS EXACTLY WHAT WE NEED, AND WE'LL DEFINITELY CITE IT." YOU ARE A TRUE MIRACLE-WORKER!! I WAS AFRAID THE ACCESS TO GANN WOULD BE PRETTY LIMITED FOR YOU, BUT YET YOU STILL MANAGED TO GET THIS. YOU ARE JUST PHENOMENAL AND I REALLY APPRECIATE YOU!!! THANK YOU SO MUCH FOR ALL OF YOUR HELP! I ALWAYS APPRECIATE YOUR SKILL IN THESE MATTERS. THIS IS EXACTLY WHAT I WAS THINKING. THANK YOU FOR TAKING THE TIME TO SUMMARIZE THIS INFORMATION AND ALSO SEND EXAMPLES. I AM GOING TO SHARE THIS AS A REFERENCE WITH MY WORK COLLEAGUES. THIS IS SO HELPFUL AND WILL BE A USEFUL GUIDE IN MAKING FUTURE REQUESTS. THANK YOU! AMAZING! LIFE SAVERS, ONCE AGAIN. THANK YOU SO MUCH FOR YOUR HELP, I REALLY APPRECIATE IT! AND THANKS FOR YOUR HELP BACK IN 2017. BY THE WAY, I DELIVERED A CLE AT JENKINS LAST YEAR AND GOT TO KNOW DAN GIANCATERINO. YOUR LIBRARY IS RIGHT ACROSS THE STREET FROM MY LAW FIRM. I HAVE REALLY ENJOYED GETTING TO KNOW YOUR TEAM AND DAN. THANKS FOR ALL YOU DO FOR THE LEGAL COMMUNITY. THANKS FOR SENDING THIS, AND THANK YOU SO MUCH FOR THE AWESOME JOB THAT YOU DID WITH THE RESEARCH.WE TRULY APPRECIATE YOU! I ALWAYS GET GREAT SOLUTIONS FROM JENKINS. THANK YOU FOR YOUR OFFER TO PURCHASE. IT LOOKS LIKE THE ATTORNEY HAS FOUND A LOANER. I REALLY APPRECIATE YOUR HELP ON THIS. THANK YOU SO MUCH! ...THIS WAS EXACTLY WHAT THE ATTORNEY NEEDED. THANK YOU SO MUCH FOR YOUR HELP.Y'ALL ARE PHENOMENAL AND I TRULY APPRECIATE IT!! THANK YOU... FOR THIS EXTENSIVE RESEARCH - AND SUGGESTIONS! MUCH APPRECIATED, AS ALWAYS. YOU REALLY ARE BLOWING ME AWAY WITH THE EXTENT OF YOUR EFFORTS ON THIS. THANK YOU TALK ABOUT GOING OVER AND ABOVE! THANK YOU FOR YOUR PERSISTENCE WITH THIS THANK YOU AGAIN FOR ALL OF YOUR HELP. YOU ARE WONDERFUL, AS ALWAYS. WE ALL VERY MUCH APPRECIATE IT. YOU ARE WONDERFUL AND I WILL SING YOUR PRAISES TO THE ATTORNEY AND ANYONE ELSE WHO WILL LISTEN. REALLY APPRECIATE THE SERVICE. I WAS TREMENDOUSLY IMPRESSED WHEN WE ATTENDED A WEBEX ORIENTATION AND THIS CONTINUES MY EXCELLENT EXPERIENCES. WE APPRECIATE JENKINS BEING SUCH A GOOD PARTNER TO THE FIRM'S LIBRARY. SELF-REPRESENTED LITIGANTS: THANK YOU VERY MUCH FOR TAKING TIME OUT OF YOUR BUSY SCHEDULE TO SPEAK WITH ME ON TUESDAY! YOUR HELP IS INVALUABLE! I WILL EMAIL YOU SHOULD I INCUR DIFFICULTIES WITH THE DATABASES YOU HAVE PROVIDED TO ME. THIS IS AWESOME! THANK YOU VERY MUCH. LET ME TAKE SOME TIME TO DIGEST THE EXCELLENT FIREHOSE OF INFORMATION! THANK YOU VERY MUCH TO THE PERSON THAT COMPLIED THIS EMAIL...IT'S GREAT. I APPRECIATE YOUR EFFORTS AND TIME. COURTS: THANK YOU SO VERY MUCH FOR YOUR KINDNESS; I HAVE ALWAYS HELD YOU IN THE HIGHEST OF ESTEEM. LAW CLERKS VISITED JENKINS AND GOT GREAT HELP AND SERVICE! I AM THANKFUL THAT JENKINS KEEPS THE PA BRIEFS. CONTACTED THE PA SUPREME COURT TO GET ACCESS TO THE CASE FILE. THEY DID NOT HAVE IT! THEN TOLD ME TO TRY JENKINS. THESE MATERIALS ARE ABSOLUTELY WONDERFUL, AND I WILL BE INCORPORATING THEM INTO OUR PRESENTATION ON THE 125TH ANNIVERSARY OF THE SUPERIOR COURT OF PENNSYLVANIA. I APPRECIATE BEING ABLE TO STILL DO BOOK RESEARCH AND BORROW THE VOLUMES. GOVERNMENT AGENCIES: I CANNOT THANK YOU ENOUGH! THAT IS EXACTLY WHAT I NEEDED! PLEASE THANK YOUR FELLOW STAFF MEMBERS AS WELL. HAVE A MARVELOUS WEEKEND - YOU'VE JUST MADE MINE SO MUCH BETTER! THANK YOU VERY MUCH FOR PROVIDING THIS INFO. IT IS HELPFUL AND VERY MUCH APPRECIATED! IT WAS A PLEASURE SPEAKING WITH YOU. YOU REALLY DID GO ABOVE AND BEYOND TO HELP. FORM 990, PART VI, SECTION B, LINE 11B COPY OF ORGANIZATION'S FINAL FORM 990 IS GIVEN TO GOVERNING BODY (BOARD MEMBERS) FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ANNUAL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE BOARD PRESIDENT. IF THERE IS A CONFLICT, IT IS PRESENTED TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE CO-EXECUTIVE DIRECTORS STUDY SALARY SURVEYS FOR SIMILIAR POSITIONS AND ALSO REVIEW THE 990 FORMS OF OTHER ORGANIZATIONS. THEY SHARE THIS INFORMATION WITH THE BOARD PRESIDENT AND THEY DISCUSS SALARY INCREASES BASED ON THIS INFORMATION AND INDIVIDUAL PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION PROVIDES COPIES ON REQUEST. FORM 990, PART XI, LINE 9: CHANGE OF VALUE OF BENEFICIAL INTEREST IN PERPETUAL CHARITABLE TRUST 352,395. FORM 990, PART XII, LINE 2C THE PROCESS FOR THE COMMITTEE ASSUMING RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED. FORM 990, PART XI, LINE 8: PRIOR PERIOD ADJUSTMENT JENKINS LAW LIBRARY ("JENKINS") IS DESIGNATED AS THE BENEFICIARY OF A PERPETUAL CHARITABLE TRUST WHICH GIVES JENKINS THE IRREVOCABLE RIGHT TO THE LIMITED AND RESTRICTED DISBURSEMENTS ANNUALLY FROM THE TRUST IN PERPETUITY, BUT JENKINS WOULD NEVER RECEIVE THE ASSETS HELD IN THE TRUST. THE PERPETUAL CHARITABLE TRUST IS HELD AND ADMINISTERED BY AN OUTSIDE THIRD PARTY WHICH CONTROLS THE INVESTMENT DECISIONS AND DISTRIBUTIONS TO JENKINS. PNC IS THE TRUSTEE FOR THIS TRUST AND JENKINS HAS NO CONTROL OR AUTHORITY OVER THE FUNDS IN THE TRUST OR THE AMOUNT OF THE LIMITED AND RESTRICTED INCOME JENKINS RECEIVES EACH YEAR. AS TO THE AMOUNT JENKINS RECEIVES ANNUALLY, IT RESIDES WITHIN THE DISCRETION OF PNC AS TRUSTEE AS DETERMINED AND INFORMED BY 1998 PA ACT 141. BASED UPON PROFESSIONAL ADVICE AND U.S. GAAP ACCOUNTING PRINCIPLES, AS OF JANUARY 1, 2023 JENKINS WILL RECORD JENKINS' INTEREST IN THE PERPETUAL CHARITABLE TRUST. IN ORDER TO BE TRANSPARENT, JENKINS HAD DISCLOSED IN A FINANCIAL STATEMENT FOOTNOTE THE VALUE OF BENEFICIAL INTEREST THAT WOULD HAVE BEEN REPORTED IN THE STATEMENT OF THE FINANCIAL POSITION, RECOGNIZING THAT REPORTING THESE ASSET FUNDS ON THE FINANCIAL STATEMENTS WOULD HAVE MISREPRESENTED THE AMOUNT OF AVAILABLE FUNDS JENKINS HAS AT ITS DISPOSAL AND UNDER ITS CONTROL. WHILE CONCERNS STILL EXIST, JENKINS WILL NOW RECORD THE FAIR VALUE OF JENKINS' BENEFICIAL INTEREST IN THE PERPETUAL TRUST AS AN ASSET ON JENKINS' STATEMENTS OF FINANCIAL POSITION. IN ACCORDANCE WITH U.S. GAAP, THE BENEFICIAL INTEREST WILL BE REMEASURED AT FAIR VALUE EACH REPORTING PERIOD WITH CHANGES RECOGNIZED ANNUALLY DISTRIBUTIONS RECEIVED FROM THE TRUST DURING 2023 ARE INCLUDED IN INVESTMENT INCOME IN PART VIII, LINE 3, WHERE THESE DISTRIBUTIONS HAVE BEEN REPORTED ON ALL PRIOR YEAR 990'S. FOR 2023 AND FORWARD, THE CHANGE IN THE FAIR VALUE OF THE BENEFICIAL INTEREST IN THE TRUST WILL BE REPORTED AS AN OTHER CHANGE IN NET ASSETS IN PART XI, LINE 9.