2024-10-08T09:57:58-05:00 2024-03-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-04-01 236405492 HARRY C TREXLER ESTATE GAME PRESERVE MAINTENANCE FUND HARR 6104349645 600 HAMILTON STREET 310 ALLENTOWN PA 18101 JANET E ROTH JANET E. ROTH, CHIEF EXECUTIVE OFFI 6104349645 2024-09-25 1 0 PAUL G MACK CPA P01254279 6104357489 2024-09-25 2023 2024-10-15 13:58:12Z JANET E ROTH 600 HAMILTON STREET 310 ALLENTOWN PA 18101 32664 0 X N/A X 1933 PA TO COLLECT AND RECEIVE THE INCOME OF A TESTAMENTARY BEQUEST (ORIGINALLY $150,000) AND TO PAY THE SAME ANNUALLY INTO THE TREASURY OF THE COUNTY OF LEHIGH, PENNSYLVANIA FOR THE PERPETUAL MAINTENANCE OF A PUBLIC PARK DEVISED TO THE COUNTY IN FEE SIMPLE FOR USE BY ITS CITIZENS. 5 5 0 0 0 0 0 0 0 0 38822 32664 0 0 38822 32664 11183 12741 0 0 0 0 0 0 0 0 0 11183 12741 27639 19923 507220 578778 0 0 507220 578778 X TO COLLECT AND RECEIVE THE INCOME OF A TESTAMENTARY BEQUEST (ORIGINALLY $150,000) AND TO PAY THE SAME ANNUALLY INTO THE TREASURY OF THE COUNTY OF LEHIGH, PENNSYLVANIA FOR THE PERPETUAL MAINTENANCE OF A PUBLIC PARK DEVISED TO THE COUNTY IN FEE SIMPLE FOR USE BY ITS CITIZENS. 0 0 12741 12741 COLLECT AND RECEIVE THE INCOME OF A TESTAMENTARY BEQUEST (ORIGINALLY $150,000) AND TO PAY THE SAME ANNUALLY INTO THE TREASURY OF THE COUNTY OF LEHIGH, PENNSYLVANIA FOR THE PERPETUAL MAINTENANCE OF A PUBLIC PARK DEVISED TO THE COUNTY IN FEE SIMPLE FOR USE BY ITS CITIZENS. 12741 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X JANET E ROTH CHIEF EXECUTIVE OFFICER 6104349645 600 HAMILTON STREET SUITE 310 ALLENTOWN PA 18101 JANET E ROTH EXECUTIVE DIRECTOR 1.00 50.00 X 0 241378 27406 BARNET H FRAENKEL TRUSTEE 1.00 15.00 X 0 30000 0 JAMIE P MUSSELMAN TRUSTEE 1.00 15.00 X 0 30000 0 L CHARLES MARCON TRUSTEE 1.00 15.00 X 0 30000 0 J SCOTT PIDCOCK TRUSTEE 1.00 15.00 X 0 30000 0 DONALD M BERNHARD TRUSTEE 1.00 15.00 X 0 30000 0 0 391378 27406 0 0 1 0 0 12741 12741 19923 0 19923 19923 19923 32664 19923 0 12741 12741 12741 12741 12741 0 0 507220 578778 507220 578778 0 0 X 0 0 0 0 507220 578778 507220 578778 507220 578778 19923 51635 0 X X 0 1 X 1 0 X X 1 COUNTY OF LEHIGH PENNSYLVANIA 231663078 6 1 12741 0 1 12741 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 X PART IV, SECTION D, LINE 2: THE ORGANIZATION IS A PERPETUAL FUND CREATED BY AND GOVERNED UNDER THE TERMS OF THE LAST WILL AND TESTAMENT OF HARRY C. TREXLER, DATED 1929. THE WILL PROVIDES FOR THE FORMATION OF THE GAME PRESERVE MAINTENANCE FUND (ORIGINALLY, $150,000) WHICH PAYS ITS ANNUAL INCOME TO THE COUNTY OF LEHIGH, PENNSYLVANIA (THE SUPPORTED ORGANIZATION)FOR PERPETUAL MAINTENANCE OF A SPECIFIC PUBLIC PRESERVE DEVISED TO THE COUNTY IN FEE SIMPLE FOR USE BY ITS CITIZENS. THE ASSETS, INCOME AND EXPENDITURES OF THE ESTATE ARE GOVERNED AND ADMINISTERED BY A BOARD OF TRUSTEES APPOINTED BY THE COUNTY OF LEHIGH ORPHAN'S COURT, PURSUANT TO THE WILL. THE ORGANIZATION MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION THROUGH PERIODIC COMMUNICATIONS BETWEEN THE GOVERNING BODYS OF EACH ORGANIZATION TO ASSESS NEEDS FOR AND REVIEW OUTCOMES OF THE SUPPORT PROVIDED. PART IV, SECTION D, LINE 3: THE SUPPORTED ORGANIZATION (THE COUNTY OF LEHIGH) DIRECTS THE USE OF THE INCOME DISTRIBUTIONS FOR VARIOUS MAINTENANCE NEEDS WITHIN THE SAID GAME PRESERVE PARK. THE TRUSTEES HAVE LITTLE TO NO DISCRETION IN THE AMOUNT OR PURPOSE OF DISTRIBUTIONS WHICH IS DEFINED IN THE WILL AND TRUST DOCUMENTS. IN ADDITION, THE SUPPORTED ORGANIZATION PROVIDES ANNUAL INFORMATION REPORTS ON USE OF THE FUNDS AND FUTURE PRESERVE MAINTENANCE NEEDS. THE ASSETS OF THE ORGANIZATION ARE UNDER COURT APPOINTED TRUSTEES' FIDUCUIARY CONTROL. THE TRUSTEES EMPLOY PROFESSIONAL ADVISORS FOR ASSET MANAGEMENT. THE ASSETS ARE CURRENTLY INVESTED IN A BALANCED MUTUAL FUND SELECTED TO PROVIDE PRESERVATION OF PRINCIPAL AND ADEQUATE CURRENT INCOME, CONSISTENT WITH THE INTENT OF THE WILL. THE TRUSTEES PROVIDE THE SUPPORTED ORGANIZATION WITH QUARTERLY INVESTMENT ACTIVITY REPORTS. PART V, LINE 1 - INTEGRAL PART TEST THE ORGANIZATION MEETS EACH OF THE REQUIREMENTS OF REGULATIONS SECTION 1.509(A)-(4)(I)(9) AS FOLLOWS: (I) - PER THE TERMS OF THE TRUST, ANNUAL DISTRIBUTIONS ARE MADE TO THE COUNY OF LEHIGH (THE SUPPORTED ORGANIZATION), A 170(C)(1)ORGANIZATION, FOR MAINTENANCE OF THE GAME PRESERVE PARK. (II) - THE BEQUEST / TRUST WAS CREATED IN 1933, THE 501(C)(3) ORGANIZATION IN 1940, PRIOR TO NOVEMBER 20, 1970. (III) - THE BEQUEST SPECIFICALLY NAMES THE COUNTY OF LEHIGH (THE SUPPORTED ORGANIZATION) AS SOLE BENEFICIARY AND REQUIRES ALL TRUST INCOME TO BE DISTRIBUTED ANNUALLY. (IV) - THE TRUSTEES HAVE NO DISCRETION IN ALTERING THE TERMS OF THE DISTRIBUTION, RATHER FOLLOW THE TERMS OF THE TRUST WITH RESPECT TO RECIPIENT (COUNTY OF LEHIGH), PURPOSE (GAME PRESERVE PARK) AND AMOUNT (ALL INCOME, ANNUALLY). THE TRUSTEES, THROUGH THE ORPHANS' COURT ARE CHARGED WITH MONITORING THE PROPER USE OF THE FUNDS AND BY THE POWERS OF THE COURT MAY WITHHOLD DISTRIBUTIONS PENDING THE RECIPIENT'S ADHERENCE TO THE TERMS OF THE BEQUEST/TRUST. (V) - ALL TRUSTEES ARE INDEPENDENT OF THE BENEFICIARY ORGANIZATION AND NO TRUSTEE MEETS ANY OTHER "DISQUALIFYING CONDITION". 507220 84299 12741 578778 548374 -29971 11183 507220 517886 40036 9548 548374 397692 130169 9975 517886 420645 -10889 12064 397692 1.00000 0 0 0 VANGUARD WELLINGTON FUND ADMIRAL SHS 578778 F 578778 X 32664 0 32664 0 32664 12741 0 12741 0 12741 PART X, LINE 2: FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES REQUIRES TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE TRUST IN THE COURSE OF PREPARING THE TRUST'S TAX RETURN AND RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT "MORE LIKELY THAN NOT" WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. TRUST MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF MARCH 31, 2024 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 TRUST RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF ADMINISTRATIVE EXPENSES. THE TRUST HAS FILED TAX RETURNS IN THE UNITED STATES. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 COUNTY OF LEHIGH PENNSYLVANIA 17 SOUTH 7TH STREET ALLENTOWN PA 18101 231663078 170(B)(1)(A)(5) 12741 0 MAINTENANCE OF A PUBLIC PARK DEVISED TO THE COUNTY IN FEE SIMPLE FOR USE BY ITS CITIZENS. 0 0 0 0 0 0 0 0 0 JANET E ROTH EXECUTIVE DIRECTOR 0 241378 0 0 0 0 0 27406 0 0 0 268784 0 0 SCHEDULE J. PART I, LINE 3 NO INDEPENDENT COMPENSATION CONSULTANT OR WRITTEN EMPLOYMENT CONTRACT ARE USED BUT ALL OTHER METHODS ARE UTILIZED BY THE RELATED ORGANIZATION, THE HARRY C. TREXLER ESTATE, IN DETERMINING EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE 990 IS DISTRIBUTED TO EACH TRUSTEE AT A REGULAR MONTHLY MEETING. AFTER REVIEW AND APPROVAL, IT IS SIGNED BY THE EXECUTIVE DIRECTOR AND FILED WITH THE IRS. A COPY IS GIVEN TO THE COMMONWEALTH OF PENNSYLVANIA OFFICE OF THE ATTORNEY GENERAL AND THE COUNTY OF LEHIGH. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY EACH TRUSTEE AND FOLLOWING HIS/HER REVIEW, EACH TRUSTEE COMPLETES, SIGNS AND DATES A FORM DISCLOSING ALL OF HIS/HER CONFLICTS. THOSE FORMS ARE THEN DISTRIBUTED TO ALL TRUSTEES IN ORDER THAT THEY MAY BE MINDFUL OF THEM IN ALL OF THEIR ACTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS CONDUCTED BY THE BOARD OF TRUSTESS AND INCLUDES USE OF COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION HOWEVER NO INDEPENDENT PERSONS ARE UTILIZED IN THE PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S CREATING DOCUMENT AND GOVERNING INSTRUMENT (ARTICLE TENTH OF THE WILL OF HARRY C. TREXLER, DECEASED) IS AVAILABLE ON THE WEBSITE OF A RELATED ORGANIZATION (HARRY C. TREXLER ESTATE, EIN 23-1162215) AT "TREXLERTRUST.ORG". SAID WILL AND ALL OTHER DOCUMENTS, POLICIES AND STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE, UPON REQUEST. FORM 990 PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HARRY C TREXLER ESTATE 600 HAMILTON STREET SUITE 310 ALLENTOWN PA 18101 231162215 BENEFIT THE CITIZENS OF ALLENTOWN AND LEHIGH COUNTY PA 501(C)(3) PF N/A 0 HARRY C TREXLER SPRINGWOOD MAINTENANCE FUND 600 HAMILTON STREET SUITE 310 ALLENTOWN PA 18101 236405989 MAINTENANCE OF PUBLIC PARK DEVISED TO ALLENTOWN CITY FOR USE BY ITS CITIZENS PA 501(C)(3) LINE 12D, III-O N/A 0 COUNTY OF LEHIGH PENNSYLVANIA 17 SOUTH SEVENTH STREET ALLENTOWN PA 18101 231663078 GOVERNING PA 170(B)(1) LINE 6 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0