Civic Intelligence

The Polar Bear Foundation

990 • Fiscal year 2014 • EIN 20-5518050

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 03, 2014

149 S Baltimore Street17019

(717) 432-8691

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

5th percentile

-95%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$160,681

Down $44,496 (-22%) from 2013

Net Assets

Down

$160,066

Down $42,661 (-21%) from 2013

Liabilities

Down

$615

Down $1,835 (-75%) from 2013

Revenue

$45,104

No earlier filing loaded for comparison.

Expenses

Up

$87,765

Up $11,911 (+16%) from 2013

Net Income

-$42,661

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $206,897Liabilities 2010: $312Net Assets 2010: $206,5852010Assets 2011: $215,395Liabilities 2011: $1,158Net Assets 2011: $214,2372011Assets 2012: $208,326Liabilities 2012: $1,982Net Assets 2012: $206,3442012Assets 2013: $205,177Liabilities 2013: $2,450Net Assets 2013: $202,7272013Assets 2014: $160,681Liabilities 2014: $615Net Assets 2014: $160,0662014Assets 2015: $140,949Liabilities 2015: $768Net Assets 2015: $140,1812015Assets 2016: $160,094Liabilities 2016: $885Net Assets 2016: $159,2092016Assets 2017: $207,350Liabilities 2017: $916Net Assets 2017: $206,4342017Assets 2018: $237,799Liabilities 2018: $1,036Net Assets 2018: $236,7632018Assets 2019: $264,145Liabilities 2019: $649Net Assets 2019: $263,4962019Assets 2020: $336,083Liabilities 2020: $796Net Assets 2020: $335,2872020Assets 2021: $408,922Liabilities 2021: $1,041Net Assets 2021: $407,8812021Assets 2022: $478,917Liabilities 2022: $467Net Assets 2022: $478,4502022Assets 2023: $342,030Liabilities 2023: $538Net Assets 2023: $341,4922023Assets 2024: $424,748Liabilities 2024: $32Net Assets 2024: $424,7162024

Highlighted filing

2014

Assets$160,681
Liabilities$615
Net Assets$160,066

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $53,2692010Expenses 2011: $48,8402011Expenses 2012: $61,2112012Expenses 2013: $75,8542013Revenue 2014: $45,104Expenses 2014: $87,765Net Income 2014: -$42,6612014Revenue 2015: $45,873Expenses 2015: $65,758Net Income 2015: -$19,8852015Revenue 2016: $75,485Expenses 2016: $56,457Net Income 2016: $19,0282016Revenue 2017: $90,391Expenses 2017: $43,166Net Income 2017: $47,2252017Revenue 2018: $90,989Expenses 2018: $63,156Net Income 2018: $27,8332018Revenue 2019: $95,222Expenses 2019: $71,303Net Income 2019: $23,9192019Revenue 2020: $157,296Expenses 2020: $85,505Net Income 2020: $71,7912020Revenue 2021: $165,080Expenses 2021: $92,486Net Income 2021: $72,5942021Revenue 2022: $171,808Expenses 2022: $88,327Net Income 2022: $83,4812022Revenue 2023: $364,804Expenses 2023: $501,762Net Income 2023: -$136,9582023Revenue 2024: $227,104Expenses 2024: $143,880Net Income 2024: $83,2242024

Highlighted filing

2014

Revenue$45,104
Expenses$87,765
Net Income-$42,661
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$64,645
Mission and Program Overview

Mission

The polar bear foundation is dedicated to building a stronger northern community by encouraging a broad-based support for the investment in creative, innovative, and exceptional opportunities for the northern york county school district.

To relieve some of the financial burden on the northern school district community while still providing exciting opportunities for the students in the school district. After securing monetary gifts, the polar bear foundation will invest in programs and activities that enrich the academic, athletic, cultural and artistic development of the students in the northern york county school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$205,177$160,681▼ $44,496
Total Assets$205,177$160,681▼ $44,496
Liabilities
Accounts Payable and Accrued Expenses$2,450$615▼ $1,835
Total Liabilities$2,450$615▼ $1,835
Net Assets / Fund Balance
Unrestricted Net Assets$202,727$152,197▼ $50,530
Permanently Rstr Net Assets-$7,869-
Total Net Assets Fund Balance$202,727$160,066▼ $42,661
Total Liabilities and Net Assets / Fund Balance$205,177$160,681▼ $44,496

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$463$463
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$31,799
Program Service Revenue
$0
Investment Income
$980
Other Revenue
$12,325
All Other Contributions
$31,799
Change in Net Assets
$-42,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,503
Total Fundraising Expense$14,384
Salaries, Compensation, and Employee Benefits$14,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$10,514-$10,514
Payroll Taxes-$3,504-$3,504
Fees for Services Accounting-$2,190-$2,190
Office Expenses-$1,027-$1,027
Insurance-$894-$894
Fees for Services Management-$540-$540
Advertising-$500-$500
Other Employee Benefits-$244-$244
Fees for Services Other-$183-$183
Other Expenses$53,775$10$14,384$10
Total Functional Expenses$53,775$19,606$14,384$87,765
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,223
Fundraising Direct Expenses$19,541
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$24,098$24,098-$24,098
Event 2$7,125$7,125$4,398$2,727
Total Events$31,223$31,223$19,541$11,682
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Independent certified public accountant is engaged to perform a review of the financial records.

Form 990, Page 6, Part VI, Line 12C

The organiation regularly and consistently monitors and enforces compliance of their policies through the polar bear foundation by-laws.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
20-5518050
Phone
7174328691

Signing Officer

Name
Larry a Defuge
Title
Treasurer
Phone
7174328691
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Pa
Voting Board Members
17
Independent Board Members
17
Employees
1
Volunteers
30

Preparer

Preparer
James E Holland
Phone
7177636890
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To relieve some of the financial burden on the northern school district community while still providing exciting opportunities for the students in the school district. After securing monetary gifts, the polar bear foundation will invest in programs and activities that enrich the academic, athletic, cultural and artistic development of the students in the northern york county school district.

Form 990, Page 2, Part III, Line 4D

To invest in programs and activities that enrich the academic, athletic, cultural and artistic development of the students in the northern york county school district.

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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02744
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02945
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010655
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08748
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0643
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0560
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01203
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95770
IRS990ScheduleA/PublicSupportPY170Pct00.96460
IRS990ScheduleA/PublicSupportTotal170Amt0268593
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt031799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt069850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt051159
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt053748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt062037
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0268593
IRS990ScheduleA/TotalSupportAmt0280451
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0463
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019541
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt015143
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt015143
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024098
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031223
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024098
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031223
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0ANNUAL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011682
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04398
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04398
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO RELIEVE SOME OF THE FINANCIAL BURDEN ON THE NORTHERN SCHOOL DISTRICT COMMUNITY WHILE STILL PROVIDING EXCITING OPPORTUNITIES FOR THE STUDENTS IN THE SCHOOL DISTRICT. AFTER SECURING MONETARY GIFTS, THE POLAR BEAR FOUNDATION WILL INVEST IN PROGRAMS AND ACTIVITIES THAT ENRICH THE ACADEMIC, ATHLETIC, CULTURAL AND ARTISTIC DEVELOPMENT OF THE STUDENTS IN THE NORTHERN YORK COUNTY SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO INVEST IN PROGRAMS AND ACTIVITIES THAT ENRICH THE ACADEMIC, ATHLETIC, CULTURAL AND ARTISTIC DEVELOPMENT OF THE STUDENTS IN THE NORTHERN YORK COUNTY SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT IS ENGAGED TO PERFORM A REVIEW OF THE FINANCIAL RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE OF THEIR POLICIES THROUGH THE POLAR BEAR FOUNDATION BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0205177
IRS990/TotalAssetsEOYAmt0160681
IRS990/TotalAssetsGrp/BOYAmt0205177
IRS990/TotalAssetsGrp/EOYAmt0160681
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031799
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014384
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019606
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt053775
IRS990/TotalFunctionalExpensesGrp/TotalAmt087765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02450
IRS990/TotalLiabilitiesEOYAmt0615
IRS990/TotalLiabilitiesGrp/BOYAmt02450
IRS990/TotalLiabilitiesGrp/EOYAmt0615
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0202727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0160066
IRS990/TotalProgramServiceExpensesAmt053775
IRS990/TotalRevenueGrp/ExclusionAmt08955
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt045104
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205177
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160681
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0202727
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0152197
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0POLARBEARFOUNDATION.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY A DEFUGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07174328691
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE POLAR BEAR FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0POLA
ReturnHeader/Filer/EIN0205518050
ReturnHeader/Filer/PhoneNum07174328691
ReturnHeader/Filer/USAddress/AddressLine10149 S BALTIMORE STREET
ReturnHeader/Filer/USAddress/City0DILLSBURG
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode017019
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251768200
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JAMES E HOLLAND CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine107 WEST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SHIREMANSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode017011
ReturnHeader/PreparerPersonGrp/PhoneNum07177636890
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES E HOLLAND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-06T13:37:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.25$0.00$4.25$2.27$1.44$0.83
2023Detailed filing. Detailed filing data is available for this year.$3.42$0.01$3.41$3.65$5.02$1.37
2022Detailed filing. Detailed filing data is available for this year.$4.79$0.00$4.78$1.72$0.88$0.83
2021Detailed filing. Detailed filing data is available for this year.$4.09$0.01$4.08$1.65$0.92$0.73
2020Detailed filing. Detailed filing data is available for this year.$3.36$0.01$3.35$1.57$0.86$0.72
2019Detailed filing. Detailed filing data is available for this year.$2.64$0.01$2.63$0.95$0.71$0.24
2018Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$0.91$0.63$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.07$0.01$2.06$0.90$0.43$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.01$1.59$0.75$0.56$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.01$1.40$0.46$0.66$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$0.45$0.88$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.02$2.03$0.76
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.02$2.06$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.01$2.14$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.00$2.07$0.53
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits

Los Angeles, CA

View Organization

Hif Corp

501(c)3

Revenue$160,650
Assets$24,890

Revenue vs current organization

256% higher

Assets vs current organization

85% lower