2024-04-17T08:01:20-05:00 2023-12-31 346565596 ERNST & YOUNG US LLP 2100 ONE PPG PLACE PITTSBURGH PA 15222 990 2023-01-01 526919434 GILFILLAN M AND A CHARITABLE TRUST GILF 4127626538 116 ALLEGHENY CENTER MALL P8YB3502L PITTSBURGH PA 15212 PNC BANK N A TAX MANAGER 4127626538 2024-03-28 true true JASON BELOT P00183464 3302555814 2024-03-28 2023 2023-04-26 12:10:37Z LISA LABUE CO PNC BANK 116 ALLEGHENY CENTER MALL PITTSBURGH PA 15212 1144661 false X N/A X 1998 PA FINANCIAL SUPPORT TO UPPER SAINT CLAIR TOWNSHIP PENNSYLVANIA 1 0 0 0 0 0 0 304252 171209 0 304252 171209 256506 204994 0 61144 59743 0 0 2054 1356 319704 266093 -15452 -94884 6366709 6270659 0 0 6366709 6270659 FINANCIAL SUPPORT TO UPPER SAINT CLAIR TOWNSHIP PENNSYLVANIA false false 216943 204994 SUPPORTING UPPER SAINT CLAIR TOWNSHIP PENNSYVANIA 216943 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 0 false false false false false false false false false 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 PA X PNC BANK NA 4127626538 116 ALLEGHENY CENTER MALL PITTSBURGH PA 15212 PNC BANK N A TRUSTEE 12.0 X 59743 0 0 59743 0 0 false false false 177648 177648 967013 973452 -6439 -6439 -6439 171209 171209 204994 204994 59743 11949 47794 5 5 Foreign Taxes 81 81 Foreign Taxes on Qualified Dividend 1091 1091 Foreign Taxes on Non Qualified Div 174 174 class action filing fees 5 5 266093 216943 49150 0 223968 227355 6142741 6043304 6366709 6270659 0 0 X 6366709 6270659 6366709 6270659 6366709 6270659 X -94884 -1166 X false false false X X 1 UPPER SAINT CLAIR TOWNSHIP PENNSYLVANIA 256251017 6 true 204994 0 1 204994 0 true false false false false false false false false false false true false false false false true false true 0 3196 0 156122 175310 156122 178506 0 50969 49150 0 105153 129356 7345106 7251597 0 0 7345106 7251597 0 0 7345106 7251597 110177 108774 7234929 7142823 253223 249999 0 253223 249999 105153 89380 253223 253223 0 253223 204994 0 11949 0 0 0 216943 204994 253223 0.81 253223 0 0 0 0 0 12229 12229 0 12229 0 0 216943 0 216943 0 0 24051 0 0 0 0 12229 0 Form 990, Schedule A, Section D, Line 2 The trustee holds regular meetings with the supported organization where the investment officer meets with the officer of the supported organization where the needs of the organization are discussed along with the activities happening within the trust from an investment perspective. There is also constant communication that happens between the supported organization and the fiduciary advisor to Part IV, Section D, Line 2 (cont) address any questions and concerns they might have. Further, the supported organization is provided with quarterly statements that contain the investments, income and expense activities of the supporting organization for the given tax year. The supported organization is also provided with a copy of the Form 990 as filed with the IRS. 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. Part V Sec D line 8 The organization is a trust fund that disburses funds only to qualifying charitable organizations as directed by the trusts governing instrument to be used only in accordance with the governing instrument. Part V, Sec E, Line 6 Due to an unintentional internal reporting error, the required minimum distribution was underpaid in 2023. The shortfall will be made up in 2024 and additional safeguards have been put into place to ensure that the inadvertent error does not reoccur in the future. true UPPER ST CLAIR TOWNSHIP PENNSYLVANIA 1820 MCLAUGHLIN RUN ROAD UPPER ST CLAIR TOWNSHI PA 15241 256251017 501C3 204994 FMV SUPPORTING THE TOWNSHIP PARK 1 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 GILFILLAN, M AND A CHARITABLE 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. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a GILFILIAN, M AND A CHARITABLE 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 GILFILIAN, M AND A CHARITABLE 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 CO TRUSTEE OF GILFILLAN, M AND A CHARITABLE TRUST PREPARES THE TAX RETURNS FOR THIS TRUST THUS FORM 990 IS PREPARED BY THE GOVERNING BODY. 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 PERSON UNDER THE POLICY. FORM 990, PAGE 6, PART VI, LINE 18 FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUESTS. 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 $4,584, less 2023 transactions posted in 2024 of $6,163, less return of capital adjustment of $316 plus prior year return of capital adjustments of $729. UPPER SAINT CLAIR TOWNSHIP 1820 MCLAUGHLIN RUN ROAD UPPER ST CLAIR TOWNSHI PA 15241 256251017 SUPPORTING THE PARK PA 501(c)(3) 6 N/A false false true false false false false false false false false false false false false false false false false false TOWNSHIP OF UPPER ST CLAIR b 204994 FMV