2025-08-12T13:52:27-05:00 2024-09-30 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2023-10-01 464482738 THE FAIRNESS CENTER INC FAIR 8442931001 PO BOX 54597 OKLAHOMA CITY OK 73118 NATHAN J MCGRATH PRESIDENT & GENERAL COUNSEL 8442931001 2025-08-12 1 1 GARY J DUBAS P00252339 7177617910 X 2023 2025-03-06 01:10:19Z NATHAN J MCGRATH 500 NORTH THIRD STREET SUITE 600 HARRISBURG PA 171011167 4674152 0 X WWW.FAIRNESSCENTER.ORG X 2014 OK THE FAIRNESS CENTER, INC. IS AUTHORIZED TO CONDUCT LITIGATION AS A (A) LEGAL SERVICES ORGANIZATION; (B) HUMAN AND CIVIL RIGHTS DEFENSE ORGANIZATION; (C) PUBLIC INTEREST LAW FIRM; AND (D) ORGANIZATION ATTEMPTING TO ACHIEVE CHARITABLE GOALS THROUGH INSTITUTION OF LITIGATION AS PLAINTIFF. 5 4 22 4 0 0 4015264 4502730 19828 47750 25362 118551 5010 5121 4065464 4674152 0 0 0 0 2448760 2780484 80599 121537 607930 864515 1222739 3393874 4124760 671590 549392 3615939 5172377 350429 1334163 3265510 3838214 X THE FAIRNESS CENTER, INC. IS AUTHORIZED TO CONDUCT LITIGATION AS A (A) LEGAL SERVICES ORGANIZATION; (B) HUMAN AND CIVIL RIGHTS DEFENSE ORGANIZATION; (C) PUBLIC INTEREST LAW FIRM; AND (D) ORGANIZATION ATTEMPTING TO ACHIEVE CHARITABLE GOALS THROUGH INSTITUTION OF LITIGATION AS PLAINTIFF. 0 0 2904141 47750 LEGAL SERVICES; THE FAIRNESS CENTER, INC. PROVIDES LEGAL SERVICES TO THOSE HURT BY PUBLIC SECTOR UNION OFFICIALS. SEE SCHEDULE O FOR A DESCRIPTION OF CASES LITIGATED AND THE RATIONALE FOR THE DETERMINATION THAT THE LITIGATION BENEFITS THE PUBLIC GENERALLY. 2904141 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA CO CT FL GA IL KS KY ME MD MA MI MN MS NH NJ NY NC ND OH OR PA RI SC TN VA WV WI MO NV NM OK WA DC X MCGILL POWER BELL AND ASSOCIATES LLP 8148273657 128 E CENTRAL AVE STE B TITUSVILLE PA 16354 NATHAN J MCGRATH PRESIDENT & GENERAL COUNSEL 50.00 X X 402178 0 25654 MICHAEL CARNUCCIO TREASURER & TRUSTEE 2.00 X X 0 0 0 AARON D MARTIN SECRETARY & TRUSTEE 2.00 X X 0 0 0 BRENT MOON TRUSTEE 2.00 X 0 0 0 JONATHAN WOLFSON TRUSTEE 2.00 X 0 0 0 DANIELLE R ACKER SUSANJ EXECUTIVE VICE PRESIDENT 30.00 X 237292 0 7650 MATTHEW L GARBER VICE PRESIDENT & CORPORATE COUNSEL 40.00 X 175609 0 28094 DAVID DOREY SENIOR LITIGATION COUNSEL 40.00 X 265946 0 17037 LOGAN HETHERINGTON SENIOR LITIGATION COUNSEL 40.00 X 144347 0 10472 JOHN BOUDER VICE PRESIDENT OF COMMUNICATIONS 40.00 X 159710 0 11930 JOHN M COYNE SENIOR DIRECTOR OF DONOR ENGAGEMENT 40.00 X 154000 0 5272 1539082 0 106109 9 0 1 0 0 4502730 4502730 NON-CLIENT LEGAL FEES 541100 47750 47750 47750 118551 118551 OTHER REVENUE 900099 5121 5121 5121 4674152 47750 0 123672 503613 402071 40133 61409 1985600 1676782 52721 256097 45636 45636 93328 93328 152307 106992 22079 23236 57216 563 56653 39265 39265 121537 121537 61754 994 60760 73207 41431 25927 5849 302744 227058 75686 224589 91310 48214 85065 937 658 279 78440 58775 19665 15446 11585 3861 SUBSCRIPTIONS AND MEMBE 190902 160046 23864 6992 COMMUNICATIONS 102502 51698 3059 47745 LITIGATION 74178 74178 0 0 BANK CHARGES 1559 0 1559 0 4124760 2904141 612689 607930 257756 482591 3019796 3020376 3005 562 1245 0 36960 85064 894370 251219 95257 643151 201920 940633 3615939 5172377 122642 216388 33950 227787 1083825 350429 1334163 X 3265510 3811313 26901 3265510 3838214 3615939 5172377 X 549392 23312 X X 0 1 X 0 0 X 1802664 2801596 3233315 4015264 4502730 16355569 1802664 2801596 3233315 4015264 4502730 16355569 4173022 12182547 840 6324 19312 118551 145027 2050 3482 5010 5121 15663 16516259 169455 0.73760 0.68030 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 2,050. 2021 AMOUNT: $ 3,482. 2022 AMOUNT: $ 5,010. 2023 AMOUNT: $ 5,121. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 565339 59045 506294 320565 185213 135352 8466 6961 1505 643151 SECURITY DEPOSITS 7188 RIGHT OF USE ASSETS 933445 940633 OPERATING LEASE LIABILITIES 1083825 1083825 X 4697464 23312 23312 4674152 0 4674152 4124760 0 4124760 0 4124760 PART X, LINE 2: THE ORGANIZATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION ADHERES TO THE PROVISIONS OF ASC 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS TAKEN IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT COMPANIES EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E., MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON THE TECHNICAL MERITS. FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023, THE ORGANIZATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NOT SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN ON CANCELLATION OF LEASE 23,312. X X X X X 1 AMERICAN PHILANTHROPIC LLC PO BOX 1480 651 VALLEY ROAD HOCKESSIN DE 19707 FUNDRAISING CONSULTATION 0 0 41983 -41983 COMMONWEALTH GROUP SERVICES 223 STATE STREET HARRISBURG PA 17101 FUNDRAISING CONSULTATION 0 0 36000 -36000 77983 -77983 AL AR CA CO CT FL GA IL KS KY LA ME MD MA MI MN MO MS NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI DC NV SCHEDULE G, PART I, LINE 2B, COLUMN (V) AMERICAN PHILANTHROPIC, LLC PROVIDED FUNDRAISING CONSULTATION SERVICES ONLY. NO SOLICITATION OF POTENTIAL DONORS OR OTHER SERVICES DIRECTLY RELATED TO ACTUAL DONORS THAT CONTRIBUTED DURING THE YEAR. X 1 1 X X X 0 0 0 0 0 0 0 0 0 NATHAN J MCGRATH PRESIDENT & GENERAL COUNSEL 352178 0 50000 0 0 0 12065 0 13589 0 427832 0 0 0 DAVID DOREY SENIOR LITIGATION COUNSEL 205746 0 60200 0 0 0 7978 0 9059 0 282983 0 0 0 DANIELLE R ACKER SUSANJ EXECUTIVE VICE PRESIDENT 207292 0 30000 0 0 0 7119 0 531 0 244942 0 0 0 MATTHEW L GARBER VICE PRESIDENT & CORPORATE COUNSEL 161109 0 14500 0 0 0 5268 0 22826 0 203703 0 0 0 JOHN BOUDER VICE PRESIDENT OF COMMUNICATIONS 144710 0 15000 0 0 0 4791 0 7139 0 171640 0 0 0 JOHN M COYNE SENIOR DIRECTOR OF DONOR ENGAGEMENT 86500 0 67500 0 0 0 4620 0 652 0 159272 0 0 0 LOGAN HETHERINGTON SENIOR LITIGATION COUNSEL 134347 0 10000 0 0 0 4330 0 6142 0 154819 0 0 0 PART III, LINE 4A THE FAIRNESS CENTER DETERMINES WHICH CASES TO ACCEPT BASED ON THE ISSUES INVOLVED, THE IMPACT FOR THE LITIGANT, AND THE PUBLIC INTEREST, AND NOT BASED ON ANY EXPECTATION OF FINANCIAL AWARD OR BENEFIT FOR THE FAIRNESS CENTER. THE FAIRNESS CENTER'S MATTERS IN DISPUTE SEEK TO CLARIFY, DEFEND, OR EXPAND PUBLIC EMPLOYEES' CONSTITUTIONAL, STATUTORY, AND OTHER LEGAL RIGHTS. SOME MATTERS INVOLVE PROTECTING THE RIGHTS OF PUBLIC EMPLOYEES WHO SEEK TO VINDICATE FREEDOMS OF SPEECH, ASSOCIATION, OR OTHER CONSTITUTIONAL RIGHTS. OTHER MATTERS INVOLVE A UNION'S FAILURE TO REPRESENT EMPLOYEES AS REQUIRED BY LAW. ADDITIONALLY, THE FAIRNESS CENTER REPRESENTS PUBLIC EMPLOYEES INVESTIGATING CORRUPTION OR WASTE WITHIN THEIR UNIONS OR WHO HAVE BEEN SUBJECTED TO HARASSMENT, DISCRIMINATION, OR RETALIATION. THE FAIRNESS CENTER ALSO REPRESENTS CLIENTS CONCERNING FREEDOM OF INFORMATION REQUESTS MADE PURSUANT TO FEDERAL, STATE, AND LOCAL LAW. THE FAIRNESS CENTER'S LITIGATION BENEFITS THE PUBLIC AT LARGE BECAUSE CLIENTS' CASES ARE REPRESENTATIVE OF A BROAD PUBLIC INTEREST IN CLARIFYING, DEFENDING AND/OR EXPANDING THE CONSTITUTIONAL, STATUTORY, AND OTHER LEGAL RIGHTS OF PUBLIC EMPLOYEES. THE FAIRNESS CENTER DOES NOT ACCEPT FEES FOR SERVICES FROM ITS CLIENTS. HOWEVER, IN SOME CIRCUMSTANCES, ATTORNEYS' FEES AND COSTS WILL BE SOUGHT AND AWARDED PURSUANT TO FEDERAL OR STATE LAW FROM OPPOSING PARTIES. ATTORNEYS' FEES RECEIVED DURING THE FISCAL YEAR ARE RECORDED ON PART VIII, LINE 2A AS "NON-CLIENT LEGAL FEES." FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED (APPROVED) BY THE PRESIDENT AND GENERAL COUNSEL AND IS PROVIDED TO THE BOARD FOR INPUT PRIOR TO FILING. THE BOARD RATIFIES THE FILED RETURN AT A LATER DATE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY AND ALL THE FAIRNESS CENTER, INC. OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES MUST SIGN THE CONFLICT OF INTEREST DISCLOSURE ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION'S INDEPENDENT TRUSTEES REVIEWED COMPARABLE DATA IN SETTING THE PRESIDENT'S COMPENSATION AND EVALUATING HIS PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: GAIN ON CANCELLATION OF LEASE 23,312. PART XII, LINE 2C THE ORGANIZATION'S PRESIDENT/GENERAL COUNSEL IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE AUDITED FINANCIALS AND INDEPENDENT ACCOUNTANT SELECTION ARE PRESENTED TO THE BOARD OF TRUSTEES FOR FINAL APPROVAL.