Civic Intelligence

Pennsylvania Bar Trust Fund

990 • Fiscal year 2013 • EIN 23-7012190

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 09, 2014

Organization ProfileN/A
100 South Street17101-1210

(717) 238-6715

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

6th percentile

-51%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

57th percentile

4.4%

Faster asset growth than 57% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$1,286,681

Up $54,300 (+4.4%) from 2012

Net Assets

Up

$1,282,498

Up $53,501 (+4.4%) from 2012

Liabilities

Up

$4,183

Up $799 (+24%) from 2012

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin6th percentile

Revenue

$65,116

No earlier filing loaded for comparison.

Expenses

Up

$98,612

Up $24,593 (+33%) from 2012

Net Income

-$33,496

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,143,248Liabilities 2010: $43,966Net Assets 2010: $1,099,2822010Assets 2011: $1,012,914Liabilities 2011: $4,443Net Assets 2011: $1,008,4712011Assets 2012: $1,232,381Liabilities 2012: $3,384Net Assets 2012: $1,228,9972012Assets 2013: $1,286,681Liabilities 2013: $4,183Net Assets 2013: $1,282,4982013Assets 2014: $1,285,592Liabilities 2014: $2,544Net Assets 2014: $1,283,0482014Assets 2015: $1,263,231Liabilities 2015: $2,858Net Assets 2015: $1,260,3732015Assets 2016: $1,264,880Liabilities 2016: $2,530Net Assets 2016: $1,262,3502016Assets 2017: $1,426,699Liabilities 2017: $2,492Net Assets 2017: $1,424,2072017Assets 2018: $1,285,145Liabilities 2018: $2,344Net Assets 2018: $1,282,8012018Assets 2019: $1,481,194Liabilities 2019: $1,207Net Assets 2019: $1,479,9872019Assets 2020: $1,549,730Liabilities 2020: $1,330Net Assets 2020: $1,548,4002020Assets 2021: $1,707,955Liabilities 2021: $1,548Net Assets 2021: $1,706,4072021Assets 2022: $1,435,489Liabilities 2022: $2,792Net Assets 2022: $1,432,6972022Assets 2023: $1,626,143Liabilities 2023: $1,929Net Assets 2023: $1,624,2142023Assets 2024: $1,739,684Liabilities 2024: $2,191Net Assets 2024: $1,737,4932024Assets 2025: $1,882,400Liabilities 2025: $2,515Net Assets 2025: $1,879,8852025

Highlighted filing

2013

Assets$1,286,681
Liabilities$4,183
Net Assets$1,282,498
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50K-$100KExpenses 2010: $72,2882010Expenses 2011: $74,8412011Expenses 2012: $74,0192012Revenue 2013: $65,116Expenses 2013: $98,612Net Income 2013: -$33,4962013Revenue 2014: $88,573Expenses 2014: $65,095Net Income 2014: $23,4782014Revenue 2015: $62,249Expenses 2015: $23,242Net Income 2015: $39,0072015Revenue 2016: $34,626Expenses 2016: $64,682Net Income 2016: -$30,0562016Revenue 2017: $61,203Expenses 2017: $23,806Net Income 2017: $37,3972017Revenue 2018: $28,763Expenses 2018: $63,413Net Income 2018: -$34,6502018Revenue 2019: $44,834Expenses 2019: $21,207Net Income 2019: $23,6272019Revenue 2020: -$7,658Expenses 2020: $59,646Net Income 2020: -$67,3042020Revenue 2021: $73,329Expenses 2021: $16,997Net Income 2021: $56,3322021Revenue 2022: $72,120Expenses 2022: $23,055Net Income 2022: $49,0652022Revenue 2023: $80,813Expenses 2023: $25,730Net Income 2023: $55,0832023Revenue 2024: $94,825Expenses 2024: $29,724Net Income 2024: $65,1012024Revenue 2025: $124,918Expenses 2025: $105,730Net Income 2025: $19,1882025

Highlighted filing

2013

Revenue$65,116
Expenses$98,612
Net Income-$33,496
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 9, 2014
Return Version
2013v3.0
Gross Receipts
$389,826
Mission and Program Overview

Mission

To promote educational and charitable purposes associated with the legal profession and the administration of justice, with particular reference to the promotion of such purposes in the commonwealth of pennsylvania.

To promote education in the legal profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,139,922$1,209,732▲ $69,810
Savings and Temporary Cash Investments$92,090$76,688▼ $15,402
Prepaid Expenses and Deferred Charges$369$222▼ $147
Accounts Receivable$0$39▲ $39
Total Assets$1,232,381$1,286,681▲ $54,300
Liabilities
Accounts Payable and Accrued Expenses$3,384$4,183▲ $799
Total Liabilities$3,384$4,183▲ $799
Net Assets / Fund Balance
Unrestricted Net Assets$1,228,997$1,282,498▲ $53,501
Total Net Assets Fund Balance$1,228,997$1,282,498▲ $53,501
Total Liabilities and Net Assets / Fund Balance$1,232,381$1,286,681▲ $54,300
Compensation and Service Providers
Top Officer Pay38th percentile

Board Members and Trustees

NameTitle
Samuel EncarncaionChair
Jane DaltonVice Chair
Heidi B MasanoTrustee
Linda S PellishTrustee
Rhoda S NeftTrustee
Richard H GallowayTrustee
Timothy J CarsonTrustee
Christine Hall McclureSecretary
Mason AvrigianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$65,116
Other Revenue
$0
Change in Net Assets
$-33,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$65,116
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$86,997
Total Revenue per Audited Statements
$152,113
Total Revenue per Form 990
$65,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$75,000
Other Expenses$23,612
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$75,000--$75,000
Fees for Service Investment Mgmnt Fees-$7,015-$7,015
Fees for Services Accounting-$5,750-$5,750
Conferences and Meetings$3,543--$3,543
Insurance$210--$210
Office Expenses$37--$37
Other Expenses$16$7,041-$16
Total Functional Expenses$78,806$19,806$0$98,612

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$98,612
Total Expenses per Audited Statements$98,612
Total Expenses per Form 990$98,612
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
23-0954940-501(c)(6)During the Year Ended December 31, 2013, the Trust Fund Provided a Grant to the Pennsylvania Bar Association to Aid in the Procurement of a New Association Management Software Program. This Program Will Aid Members of the Pennsylvania Bar Association in Allowing for Online Registration to Avoiding Malpractice Seminars and Will Provide a More Streamlined Approach to Providing Information Via Email and the Web on Various Educational Opportunities.$75,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section A, Line 7A

“Trustees are appointed by the board of governors of the pennsylvania bar association”

Form 990, Part VI, Section B, Line 11

“A copy of the completed form 990 and the related schedules is reviewed by the trustees. The trustees meet with a representative of the accounting firm that prepared the form 990 to discuss the content and answer questions of the trustees. Final changes, if any, are then made to the form 990 and related schedules. The trustees approve the final copy.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest form is sent out to the trustees on an annual basis. The results are compiled and given to the pba president so he/she is aware of any conflicts when making appointments to the insurance / trust.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

EIN
23-7012190
Phone
7172386715

Signing Officer

Name
Mason Avrigian
Title
Treasurer
Phone
7172386715
Signed
2014-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Encarnacion
Formed
1966
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Preparer
Lisa a Myers
Phone
7177617210
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for selecting an audit committee and independent auditor has not changed from the prior year”

Financial Statement Notes

PART X, LINE 2:

“Effective january 1, 2009, the association and foundation adopted the provisions of financial accounting standards board accounting standards codification (asc) 740 which requires an assessment of the organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously-filed tax returns. Examples of tax positions taken at the entity level include continuing qualification as a tax-exempt organization and whether there are any taxable unrelated business income activities conducted. Any tax benefits associated with uncertain tax positions that are in excess of a realization threshold must be recorded as a liability for unrecognized tax benefits in the financial statements, along with any associated interest and penalties. Presently, management believes that it is more likely than not that its tax positions will be sustained upon examination, including any appeals and litigation, and therefore believes that the organization has no exposure to income taxes from uncertain tax positions.”

Raw XML AppendixShowing 400 of 435 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03384
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04183
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt039
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE EDUCATION IN THE LEGAL PROFESSION
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10LISA HOGAN CONTROLLER
IRS990/BooksInCareOfDetail/PhoneNum07172386715
IRS990/BooksInCareOfDetail/USAddress/AddressLine10100 SOUTH STREET
IRS990/BooksInCareOfDetail/USAddress/City0HARRISBURG
IRS990/BooksInCareOfDetail/USAddress/State0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode0171011210
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03543
IRS990/ConferencesMeetingsGrp/TotalAmt03543
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt075000
IRS990/CYInvestmentIncomeAmt065116
IRS990/CYOtherExpensesAmt023612
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-33496
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt098612
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt065116
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0DURING THE YEAR ENDED DECEMBER 31, 2013, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE PROCUREMENT OF A NEW ASSOCIATION MANAGEMENT SOFTWARE PROGRAM
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt078806
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05750
IRS990/FeesForServicesAccountingGrp/TotalAmt05750
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt07015
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07015
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0SAMUEL ENCARNCAION
IRS990/Form990PartVIISectionAGrp/PersonNm1JANE DALTON
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTINE HALL MCCLURE
IRS990/Form990PartVIISectionAGrp/PersonNm3MASON AVRIGIAN
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD H GALLOWAY
IRS990/Form990PartVIISectionAGrp/PersonNm5TIMOTHY J CARSON
IRS990/Form990PartVIISectionAGrp/PersonNm6HEIDI B MASANO
IRS990/Form990PartVIISectionAGrp/PersonNm7LINDA S PELLISH
IRS990/Form990PartVIISectionAGrp/PersonNm8RHODA S NEFT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt037152
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt075000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt075000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt075000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0361862
IRS990/GrossReceiptsAmt0389826
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0210
IRS990/InsuranceGrp/TotalAmt0210
IRS990/InvestmentIncomeGrp/ExclusionAmt027964
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027964
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01139922
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01209732
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0324710
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE EDUCATIONAL AND CHARITABLE PURPOSES ASSOCIATED WITH THE LEGAL PROFESSION AND THE ADMINISTRATION OF JUSTICE, WITH PARTICULAR REFERENCE TO THE PROMOTION OF SUCH PURPOSES IN THE COMMONWEALTH OF PENNSYLVANIA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01228997
IRS990/NetAssetsOrFundBalancesEOYAmt01282498
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt037152
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt037152
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt086997
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt037
IRS990/OfficeExpensesGrp/TotalAmt037
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMIN EXPENSES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07041
IRS990/OtherExpensesGrp/ProgramServicesAmt016
IRS990/OtherExpensesGrp/TotalAmt07041
IRS990/OtherExpensesGrp/TotalAmt116
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0369
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0222
IRS990/PrincipalOfficerNm0SAMUEL ENCARNACION
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0199998
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt051385
IRS990/PYInvestmentIncomeAmt039042
IRS990/PYOtherExpensesAmt022634
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0165021
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt074019
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0239040
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-33496
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt092090
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076688
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0230954940
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc0501(C)(6)
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt075000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10PENNSYLVANIA BAR ASSOCIATION
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt075000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt098612
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt086997
IRS990ScheduleD/RevenueNotReportedAmt086997
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt065116
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE JANUARY 1, 2009, THE ASSOCIATION AND FOUNDATION ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740 WHICH REQUIRES AN ASSESSMENT OF THE ORGANIZATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY-FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE CONTINUING QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE ANY TAXABLE UNRELATED BUSINESS INCOME ACTIVITIES CONDUCTED. ANY TAX BENEFITS ASSOCIATED WITH UNCERTAIN TAX POSITIONS THAT ARE IN EXCESS OF A REALIZATION THRESHOLD MUST BE RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE FINANCIAL STATEMENTS, ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, AND THEREFORE BELIEVES THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAXES FROM UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt098612
IRS990ScheduleD/TotalRevenuePerForm990Amt065116
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0152113
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt098612
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt075000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(6)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0DURING THE YEAR ENDED DECEMBER 31, 2013, THE TRUST FUND PROVIDED A GRANT TO THE PENNSYLVANIA BAR ASSOCIATION TO AID IN THE PROCUREMENT OF A NEW ASSOCIATION MANAGEMENT SOFTWARE PROGRAM. THIS PROGRAM WILL AID MEMBERS OF THE PENNSYLVANIA BAR ASSOCIATION IN ALLOWING FOR ONLINE REGISTRATION TO AVOIDING MALPRACTICE SEMINARS AND WILL PROVIDE A MORE STREAMLINED APPROACH TO PROVIDING INFORMATION VIA EMAIL AND THE WEB ON VARIOUS EDUCATIONAL OPPORTUNITIES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10PA BAR ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0230954940
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10PO BOX 186
IRS990ScheduleI/RecipientTable/USAddress/City0HARRISBURG
IRS990ScheduleI/RecipientTable/USAddress/State0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode0171080186
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT PAYMENT PROCEDURES ARE AS FOLLOWS: WHEN A GRANT PAYMENT REQUEST IS RECEIVED, THE INVOICES ARE CHECKED AGAINST THE APPROVED GRANT TO VERIFY THAT THEY ARE WITHIN THE SCOPE OF THE GRANT. ANY QUESTIONABLE INVOICES ARE BROUGHT TO THE ATTENTION OF THE TRUSTEES TO DECIDE IF PAYMENT CAN BE MADE. FOR EACH MEETING OF THE TRUSTEES, A GRANT STATUS REPORT IS PREPARED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES ARE APPOINTED BY THE BOARD OF GOVERNORS OF THE PENNSYLVANIA BAR ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 AND THE RELATED SCHEDULES IS REVIEWED BY THE TRUSTEES. THE TRUSTEES MEET WITH A REPRESENTATIVE OF THE ACCOUNTING FIRM THAT PREPARED THE FORM 990 TO DISCUSS THE CONTENT AND ANSWER QUESTIONS OF THE TRUSTEES. FINAL CHANGES, IF ANY, ARE THEN MADE TO THE FORM 990 AND RELATED SCHEDULES. THE TRUSTEES APPROVE THE FINAL COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONFLICT OF INTEREST FORM IS SENT OUT TO THE TRUSTEES ON AN ANNUAL BASIS. THE RESULTS ARE COMPILED AND GIVEN TO THE PBA PRESIDENT SO HE/SHE IS AWARE OF ANY CONFLICTS WHEN MAKING APPOINTMENTS TO THE INSURANCE / TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR SELECTING AN AUDIT COMMITTEE AND INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0231341005
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0T
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0INSURANCE SALES AND LOSS PREVENTION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10PENNSYLVANIA BAR INSURANCE TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine10100 SOUTH STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0HARRISBURG
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode0171011210
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10PENNSYLVANIA BAR ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11PENNSYLVANIA BAR INSTITUTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12PENNSYLVANIA BAR FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0230954940
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1236412256
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2232303925
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(3)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE THE ADMINISTRATION OF JUSTICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROMOTE CONTINUING LEGAL EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2EXPAND THE PUBLIC SERVICE ROLE OF THE ORGANIZED BAR BY FINANCING PROGRAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10100 SOUTH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine115080 RITTER ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine12PO BOX 186
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0HARRISBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1MECHANICSBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2HARRISBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode017108
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode117055
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode217108
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt075000
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10PENNSYLVANIA BAR ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01232381
IRS990/TotalAssetsEOYAmt01286681
IRS990/TotalAssetsGrp/BOYAmt01232381
IRS990/TotalAssetsGrp/EOYAmt01286681
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019806
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078806
IRS990/TotalFunctionalExpensesGrp/TotalAmt098612
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03384
IRS990/TotalLiabilitiesEOYAmt04183
IRS990/TotalLiabilitiesGrp/BOYAmt03384
IRS990/TotalLiabilitiesGrp/EOYAmt04183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01228997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01282498
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt078806
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt065116
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt065116
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01232381
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01286681
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01228997
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01282498
IRS990/UponRequestInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,286,681
Liabilities
$4,183
Net assets
$1,282,498
Revenue
$65,116
Expenses
$98,612
Net income
-$33,496
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$0.12$0.11$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.09$0.03$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.62$0.08$0.03$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.43$0.07$0.02$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.07$0.02$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.01$0.06$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.04$0.02$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.28$0.03$0.06$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.42$0.06$0.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.03$0.06$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.06$0.02$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.28$0.09$0.07$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.28$0.07$0.10$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.04$1.10$0.07