2024-11-15T15:01:15-06:00 2023-12-31 990 2023-01-01 471929949 CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR SCHO 7172557652 PO BOX 3215 LANCASTER PA 176043215 FULTON BANK NA TAX MANAGER 7172557652 2024-11-14 false 2023 2024-10-15 13:58:12Z FULTON BANK NA ONE PENN SQUARE LANCASTER PA 17602 187641 false X N/A X 2014 PA PROVIDE FINANCIAL SUPPORT TO CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK, INC., A PENNSYLVANIA NONPROFIT CORPORATION. 1 0 0 0 0 0 0 69344 43419 0 69344 43419 42300 39246 0 10721 9887 0 0 221 8203 53242 57336 16102 -13917 1127712 1114263 0 0 1127712 1114263 PROVIDE FINANCIAL SUPPORT TO CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK, INC., A PENNSYLVANIA NONPROFIT CORPORATION. false false 39246 39246 PROVIDED FINANCIAL SUPPORT TO CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK, INC, A 1105 ACRE STEWARDSHIP FOREST AND NATURE CENTER LOCATED IN MOUNT GRETNA, PA. THE PARK PROVIDES THE PUBLIC WITH A SAFE PLACE TO ENJOY THE OUTDOORS, INCLUDING NATURE TRAILS, EDUCATIONAL PROGRAMS, AND SUMMER CAMPS. 39246 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 false true 0 0 true 0 false false false false false false false false false false false false false X 1 0 false false false false false false false true true false false true true true true false true true false false X FULTON BANK NA 7172557652 ONE PENN SQUARE LANCASTER PA 17602 DR DAVID EICHLER ALLOCATEUR X 4077 0 0 FULTON BANK NA TRUSTEE X 5810 0 0 9887 0 0 false false false 31110 31110 156531 144222 12309 12309 43419 31110 39246 39246 9887 9887 7908 7908 295 295 57336 47154 10182 0 142147 90442 985565 1023821 1127712 1114263 0 0 X 1127712 1114263 1127712 1114263 1127712 1114263 X -13917 468 X false false false X X X 1 CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC 251820524 10 true 39246 0 1 39246 0 true false false false false false false false false false false false false false false true false true 296 285 0 27946 31110 28242 31395 0 6242 6105 0 22000 25290 1111679 1066222 70908 105843 0 1182587 1172065 0 0 1182587 1172065 17739 17581 1164848 1154484 40770 40407 0 40770 40407 22000 18700 40770 40770 0 40770 39246 0 4077 0 0 0 43323 0 40770 0 40770 0 0 0 0 0 1057 1057 0 1057 0 0 43323 0 39713 3610 0 0 3610 0 0 0 0 3610 PART V - SECTION E - LINE 2 REASONABLE CAUSE EXCEPTION: THE CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK TRUST FAILED TO DISTRIBUTE ITS DISTRIBUTABLE AMOUNT OF $1 FOR THE TAX YEAR ENDING 12/31/2015. HOWEVER, THE ORGANIZATION SHOULD NOT BE CLASSIFIED AS A PRIVATE FOUNDATION FOR THE YEAR OF THE FAILURE DUE TO THE FOLLOWING FACTS AND CIRCUMSTANCES, WHICH DETAILS WHY THE REASONABLE CAUSE EXCEPTION SHOULD APPLY: PART V - SECTION E - LINE 2 - CONTINUED (1) THE FALURE WAS DUE TO CLERICAL ERROR THAT RESULTED IN AN INCORRECT VAL UATION OF PRIOR YEAR ASSETS DURING THE FIRST SHORT YEAR OF THE ORGANIZ ATION. THIS RESULTED IN THE PRIOR YEAR MINIMUM AMOUNT TO EQUAL ZERO, NOT ONE, AS CORRECTLY REPORTED. THE FAILURE WAS DUE TO REASONABLE CAU SE, A MISCALCULATION OF THE MINIMUM ASSEST AMOUNT IN THE FIRST SHORT T AXABLE YEAR, NOT WILLFUL NEGLECT. PART V - SECTION E - LINE 2 - CONTINUED (2) THE UNDISTRIBUTED AMOUNT OF $1 RELATED TO THE TAX YEAR ENDING 12/31/20 15 WAS DISTRIBUTED IN FULL BY 01/06/2016, $15,000 WAS DISTRIBUTED BY T HIS DATE, WELL WITHIN THE 180 DAY CORRECTION PERIOD. IN LIGHT OF THIS INFORMATION, THE ORGANIZATION BELIEVES THE REASONABLE CAUSE EXCEPTION APPLIES. FURTHER, IT WILL MAKE EVERY EFFORT TO ELIMINATE ERRORS AND EN SURE THAT NO UNDERDISTRIBUTIONS OCCUR IN THE FUTURE. PART IV - SECTION D - LINE 2 IN ORDER FOR A TRUST TO QUALIFY AS BEING OPERATED IN CONNECTION WITH A SUPPORTED ORGANIZATION, IT MUST MEET BOTH THE RESPONSIVENESS TEST AND THE INTEGRAL PART TEST. PART IV - SECTION D - LINE 2 - CONTINUED AS TO THE RESPONSIVENESS TEST, THIS TRUST SATISFIES THE REQUIREMENTS OF TREASURY REGULATION 1.509(a)-4(i)(2)(ii) BY MAINTAINING A HISTORIC AND CONTINUED RELATIONSHIP WITH ITS SUPPORTED ORGANIZATION THAT WAS FIRST ESTABLISHED BY THE CLARENCE SCHOCK FOUNDATION AND WHICH THIS TRUST MAINTAINS AS SUCCESSOR. PART IV - SECTION D - LINE 3 AS NOTED IN THE EXPLANATION TO LINE 2 ABOVE, THE TRUSTEE MAINTAINS A HISTORIC AND CONTINUED RELATIONSHIP WITH THE SUPPORTED ORGANIZATION. THE TRUSTEE MEETS WITH THE SUPPORTED ORGANIZATION DIRECTORS AND OFFICERS ONE OR MORE TIMES ANNUALLY. PART IV - SECTION D - LINE 3 - CONTINUED THE TRUSTEE AND THE OFFICIALS OF THE SUPPORTED ORGANIZATION DISCUSS INVESTMENT POLICY AND THE TRUSTEE CONSIDERS INVESTMENT SUGGESTIONS. THEY ALSO DISCUSS ADMINISTRATIVE ISSUES, PROGRAMMATIC ISSUES, DISTRIBUTION DECISIONS, AND SHORT-TERM AND LONG-TERM PLANNING. THE SUPPORTED ORGANIZATION HAS A SIGNIFICANT VOICE IN THE TRUST'S INVESTMENT POLICY AND TIMING OF DISTRIBUTIONS. PART V - SECTION D - LINE 8 THE CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK TRUST WAS RESPONSIVE TO CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC BY MAINTAINING A HISTORIC AND CONTINUED RELATIONSHIP AND BY PROVIDING THE SUPPORTED ORGANIZATION WITH A SIGNIFICANT VOICE AS DESCRIBED IN THE DETAILED RESPONSE TO PART IV - SECTION D - LINES 2 AND 3. PART V - SECTION D - LINE 8 - CONTINUED (1) CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC WAS ATTENTIVE TO THE CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK TRUST BECAUSE, BASED ON ALL THE PERTINENT FACTS AND CIRCUMSTANCES, THEY HAVE BEEN ATTENTIVE TO THE TRUST SINCE INCEPTION. THEY ALSO REQUIRE THE TRUST TO FURNISH ANNUAL REPORTS. FINALLY, BECAUSE THE TRUST PROVIDES SUBSTANTIAL SUPPORT FOR CERTAIN OPERATIONAL AND CAPITAL PART V - SECTION D - LINE 8 - CONTINUED (2) INITIATIVES OF THE ORGANIZATION, THEY ARE ATTENTIVE TO THE TRUST'S OPERATIONS. PART V - SECTION E - LINE 2 REASONABLE CAUSE EXCEPTION: THE CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK TRUST FAILED TO DISTRIBUTE ITS DISTRIBUTABLE AMOUNT OF $1 FOR THE TAX YEAR ENDING 12/31/2015. HOWEVER, THE ORGANIZATION SHOULD NOT BE CLASSIFIED AS A PRIVATE FOUNDATION FOR THE YEAR OF THE FAILURE DUE TO THE FOLLOWING FACTS AND CIRCUMSTANCES, WHICH DETAILS WHY THE REASONABLE CAUSE EXCEPTION SHOULD APPLY: PART V - SECTION E - LINE 2 - CONTINUED (1) true CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC PO BOX 161 MOUNT GRETNA PA 17064 251820524 501(c)(3) 39246 FMV N/A PARK OPERATIONS, MAINTENANCE, REPAIRS, IMPROVEMENTS, AND ADDITIONS EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 THE ORGANIZATION MONITORS ITS GRANTS TO ENSURE THAT THE FUNDS ARE BEING USED FOR THE PROPER PURPOSES THROUGH THE RECEIPT OF ANNUAL REPORTS PROVIDED BY THE GRANTEE ORGANIZATION THAT DETAILS THE SPECIFIC USE OF THE GRANT FUNDS. THE ORGANIZATION ALSO MAINTAINS REGULAR COMMUNICATION AND PERIODIC WRITTEN CORRESPONDENCE WITH THE GRANTEE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW IRS FORM 990 IS REVIEWED BY A TAX OFFICER OF THE INSTITUTIONAL TRUSTEE. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THE TRUSTEE, FULTON BANK, N.A., REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH TRAINING AND REPORTING INITIATIVES IN ACCORDANCE WITH FEDERAL AND STATE LAWS APPLICABLE TO BANKING INSTITUTIONS. FORM 990, PAGE 6, PART VI, LINE 15a THE TRUSTEE, FULTON BANK, N.A., PROVIDES INVESTMENT MANAGEMENT, ADMINISTRATIVE, AND TAX PREPARATION SERVICES TO THE ORGANIZATION AND IS COMPENSATED IN ACCORDANCE WITH ITS PUBLISHED FEE SCHEDULE. FEES FOR THESE SERVICES ARE COMPETITIVE IN THE MARKETPLACE. THE AMOUNT OF FEES WAS DISCLOSED ON THE ORGANIZATION'S IRS FORM 1023 APPLICATION, WHICH WAS REVIEWED BY THE IRS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT GENERALLY AVAILABLE TO THE PUBLIC UNLESS REQUIRED DUE TO INCLUSION WITH A FORM THAT IS REQUIRED TO BE PUBLICLY AVAILABLE, IN WHICH CASE, THOSE DOCUMENTS CAN BE OBTAINED UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 MUTUAL FUND INCOME RECOGNIZED IN THE CURRENT TAX YEAR AND POSTED TO THE BALANCE SHEET IN THE SUBSEQUENT TAX YEAR OR POSTED TO THE BALANCE SHEET IN THE CURRENT YEAR AND RECOGNIZED IN THE PRIOR YEAR.....$468 CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC PO BOX 161 MOUNT GRETNA PA 17064 251820524 OUTDOOR RECREATION AND EDUCATION PA 501(c)(3) 10 NA false false true false false false false false false false false false false false false false false false false false CLARENCE SCHOCK MEMORIAL PARK AT GOVERNOR DICK INC b 39246 FMV