Civic Intelligence

West Shore Foundation

990 • Fiscal year 2016 • EIN 25-1587923

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 10, 2017

PO Box 704New Cumberland, PA 17070-0704

(717) 932-1818

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

1st percentile

-404%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$24,948

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 114.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

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

Source year 2016

Revenue Growth

Score unavailable

No value available

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

Source year 2016

Assets

$694,410

No earlier filing loaded for comparison.

Net Assets

$693,374

No earlier filing loaded for comparison.

Liabilities

$1,036

No earlier filing loaded for comparison.

Revenue

$21,865

No earlier filing loaded for comparison.

Expenses

$110,247

No earlier filing loaded for comparison.

Net Income

-$88,382

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.

$1.5M$1.0M$500K$0Assets 2016: $694,410Liabilities 2016: $1,036Net Assets 2016: $693,3742016Assets 2017: $725,555Liabilities 2017: $1,698Net Assets 2017: $723,8572017Assets 2018: $765,006Liabilities 2018: $1,036Net Assets 2018: $763,9702018Assets 2019: $795,438Liabilities 2019: $1,036Net Assets 2019: $794,4022019Assets 2020: $901,036Liabilities 2020: $1,036Net Assets 2020: $900,0002020Assets 2021: $1,091,849Liabilities 2021: $1,036Net Assets 2021: $1,090,8132021Assets 2022: $989,091Liabilities 2022: $1,036Net Assets 2022: $988,0552022Assets 2023: $1,061,920Liabilities 2023: $0Net Assets 2023: $1,061,9202023Assets 2024: $1,152,454Liabilities 2024: $14,500Net Assets 2024: $1,137,9542024Assets 2025: $1,233,728Liabilities 2025: $0Net Assets 2025: $1,233,7282025

Highlighted filing

2016

Assets$694,410
Liabilities$1,036
Net Assets$693,374

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $21,865Expenses 2016: $110,247Net Income 2016: -$88,3822016Revenue 2017: $105,366Expenses 2017: $129,579Net Income 2017: -$24,2132017Revenue 2018: $137,851Expenses 2018: $110,600Net Income 2018: $27,2512018Revenue 2019: $127,708Expenses 2019: $99,763Net Income 2019: $27,9452019Revenue 2020: $231,233Expenses 2020: $109,911Net Income 2020: $121,3222020Revenue 2021: $177,331Expenses 2021: $155,302Net Income 2021: $22,0292021Revenue 2022: $220,428Expenses 2022: $133,765Net Income 2022: $86,6632022Revenue 2023: $178,908Expenses 2023: $171,551Net Income 2023: $7,3572023Revenue 2024: $147,406Expenses 2024: $161,610Net Income 2024: -$14,2042024Revenue 2025: $184,218Expenses 2025: $166,760Net Income 2025: $17,4582025

Highlighted filing

2016

Revenue$21,865
Expenses$110,247
Net Income-$88,382
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$741,386
Mission and Program Overview

Mission

The west shore foundation is a district-wide, non-profit organization focused on projects that unify and involve students, staff, partners, and the community, while generating benefits towards enhacement of the quality of student life in the west shore school district. Both academically and athletically oriented projects are promoted. The mission of the west shore foundation is to enhance the students' educational programs and opportunities by providing additional financial support for academic and extracurricular activities.

The west shore foundation is a district-wide, non-profit organization focused on projects that unify and involve students, staff, partners, and the community, while generating benefits towards enhancement of the quality of student life in the west shore school district. Both academically and athletically oriented projects are promoted. The mission of the west shore foundation is to enhance the students' educational programs and opportunities by providing additional financial support for the academic and extracurricular programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$710,670$647,420▼ $63,250
Savings and Temporary Cash Investments$57,662$39,725▼ $17,937
Prepaid Expenses and Deferred Charges-$7,265-
Total Assets$768,332$694,410▼ $73,922
Liabilities
Escrow Account Liability$1,036$1,036→ $0
Total Liabilities$1,036$1,036→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$692,012$627,370▼ $64,642
Temporarily Rstr Net Assets$75,284$66,004▼ $9,280
Total Net Assets Fund Balance$767,296$693,374▼ $73,922
Total Liabilities and Net Assets / Fund Balance$768,332$694,410▼ $73,922
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine MentzerExec DirectoPT$24,948$24,948

Board Members and Trustees

NameTitle
Gilbert J ParthemorePresident
Abby TierneyDirector
Carol CohenDirector
Heidi HartmanDirector
Jamie WhyeDirector
Mandy WhalenDirector
Ryan ArgotDirector
Samuel AndesDirector
Susan BlackDirector
Tammi JonesDirector
Thomas FalvoDirector
Todd StoltzDirector
Sue SmithSecretary
Melinda StuckTreasurer
Lucy HarmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$41,021
Program Service Revenue
$0
Investment Income
$-19,779
Other Revenue
$623
All Other Contributions
$36,421
Change in Net Assets
$-88,382
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,247
Grants and Similar Amounts Paid$16,000
Total Fundraising Expense$12,799
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$7,083$12,184$325$19,592
Grants to Domestic Individuals$16,000--$16,000
Other Expenses$9,966$6,237$12,474$9,966
Fees for Services Accounting-$3,110-$3,110
Advertising-$2,063-$2,063
Office Expenses-$2,020-$2,020
Insurance-$348-$348
Total Functional Expenses$71,486$25,962$12,799$110,247
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$623
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
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board will be notified that a draft of the 990 form is available for each of them to review before it is filed. Copies will be available in the treasurer's office at the school district administration building, or a copy of the draft can be emailed to a member upon their request.

Form 990, Page 6, Part VI, Line 15A

The foundation reviewed compensation levels for similar positions in central pennsylvania.

Form 990, Page 6, Part VI, Line 19

The foundation makes its governing documents and financial statements available to the public upon request. The foundation is currently in the process of adopting a conflict of interest policy as well as considering additional governance policies.

Filing and Contact Details

Filer

Filer Name
West Shore Foundation
EIN
25-1587923
Phone
7179321818
Address
PO BOX 704, NEW CUMBERLAND, PA 17070-0704

Signing Officer

Name
Gilbert J Parthemore
Title
President
Phone
7179321818
Signed
2017-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gilbert J Parthemore
Formed
1987
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
23

Preparer

Firm
Greenawalt & Company Pc
Address
400 WEST MAIN STREET, MECHANICSBURG, PA 17055
Preparer
Deborah J Kelly
Phone
7177664763
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The west shore foundation is a district-wide, non-profit organization focused on projects that unify and involve students, staff, partners, and the community, while generating benefits towards enhancement of the quality of student life in the west shore school district. Both academically and athletically oriented projects are promoted. The mission of the west shore foundation is to enhance the students' educational programs and opportunities by providing additional financial support for the academic and extracurricular programs.

Form 990

The organization's officers have been considering the adoption of a "conflict of interest policy", a "whistleblower's policy", and a "document retention policy", and have reviewed samples of each. No policies have yet been formally adopted by the foundation.

Form 990, Part IX, Line 24E

Consultants 0 8,124 0 investment expenses 0 3,621 0 adopt a classroom sponsor 2,254 0 0 fan club 1,507 0 0 theater for cultural prog 1,500 0 0 music boosters/drum camp 1,000 0 0 bank charges 0 439 0 academic bowl program 402 0 0 booster ads 0 0 325 kindergarten registration 221 0 0 other program expenses 109 0 0 youth art month billboard 90 0 0

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization was asked to be an agent for funds raised by others for the benefit of an individual student who was terminally ill. The custodial balance represents the amount of undisbursed funds.

Schedule D, Page 3, Part X

The internal revenue service has determined that the foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been recorded in the financial statements. The foundation believes that it has appropriate support for any tax positions, and as such, does not have any uncertain tax positions that are material to the financial statements. The foundation's "return of organization exempt from income tax" returns (form 990 or 990ez) for 2013, 2014 and 2015 are subject to examination by the irs, generally for three years after they are filed.

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IRS990/MissionDesc0THE WEST SHORE FOUNDATION IS A DISTRICT-WIDE, NON-PROFIT ORGANIZATION FOCUSED ON PROJECTS THAT UNIFY AND INVOLVE STUDENTS, STAFF, PARTNERS, AND THE COMMUNITY, WHILE GENERATING BENEFITS TOWARDS ENHANCEMENT OF THE QUALITY OF STUDENT LIFE IN THE WEST SHORE SCHOOL DISTRICT. BOTH ACADEMICALLY AND ATHLETICALLY ORIENTED PROJECTS ARE PROMOTED. THE MISSION OF THE WEST SHORE FOUNDATION IS TO ENHANCE THE STUDENTS' EDUCATIONAL PROGRAMS AND OPPORTUNITIES BY PROVIDING ADDITIONAL FINANCIAL SUPPORT FOR THE ACADEMIC AND EXTRACURRICULAR PROGRAMS.
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IRS990/OtherExpensesGrp/Desc2CEDAR CLIFF WEIGHT ROOM
IRS990/OtherExpensesGrp/Desc3EDUCATOR INNOVATION
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIP AWARDS TO BENEFIT 14 HIGH SCHOOL STUDENTS TO ASSIST IN THEIR COLLEGE EXPENSES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS ASKED TO BE AN AGENT FOR FUNDS RAISED BY OTHERS FOR THE BENEFIT OF AN INDIVIDUAL STUDENT WHO WAS TERMINALLY ILL. THE CUSTODIAL BALANCE REPRESENTS THE AMOUNT OF UNDISBURSED FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION'S "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX" RETURNS (FORM 990 OR 990EZ) FOR 2013, 2014 AND 2015 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WEST SHORE FOUNDATION IS A DISTRICT-WIDE, NON-PROFIT ORGANIZATION FOCUSED ON PROJECTS THAT UNIFY AND INVOLVE STUDENTS, STAFF, PARTNERS, AND THE COMMUNITY, WHILE GENERATING BENEFITS TOWARDS ENHANCEMENT OF THE QUALITY OF STUDENT LIFE IN THE WEST SHORE SCHOOL DISTRICT. BOTH ACADEMICALLY AND ATHLETICALLY ORIENTED PROJECTS ARE PROMOTED. THE MISSION OF THE WEST SHORE FOUNDATION IS TO ENHANCE THE STUDENTS' EDUCATIONAL PROGRAMS AND OPPORTUNITIES BY PROVIDING ADDITIONAL FINANCIAL SUPPORT FOR THE ACADEMIC AND EXTRACURRICULAR PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S OFFICERS HAVE BEEN CONSIDERING THE ADOPTION OF A "CONFLICT OF INTEREST POLICY", A "WHISTLEBLOWER'S POLICY", AND A "DOCUMENT RETENTION POLICY", AND HAVE REVIEWED SAMPLES OF EACH. NO POLICIES HAVE YET BEEN FORMALLY ADOPTED BY THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD WILL BE NOTIFIED THAT A DRAFT OF THE 990 FORM IS AVAILABLE FOR EACH OF THEM TO REVIEW BEFORE IT IS FILED. COPIES WILL BE AVAILABLE IN THE TREASURER'S OFFICE AT THE SCHOOL DISTRICT ADMINISTRATION BUILDING, OR A COPY OF THE DRAFT CAN BE EMAILED TO A MEMBER UPON THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION REVIEWED COMPENSATION LEVELS FOR SIMILAR POSITIONS IN CENTRAL PENNSYLVANIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FOUNDATION IS CURRENTLY IN THE PROCESS OF ADOPTING A CONFLICT OF INTEREST POLICY AS WELL AS CONSIDERING ADDITIONAL GOVERNANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS 0 8,124 0 INVESTMENT EXPENSES 0 3,621 0 ADOPT A CLASSROOM SPONSOR 2,254 0 0 FAN CLUB 1,507 0 0 THEATER FOR CULTURAL PROG 1,500 0 0 MUSIC BOOSTERS/DRUM CAMP 1,000 0 0 BANK CHARGES 0 439 0 ACADEMIC BOWL PROGRAM 402 0 0 BOOSTER ADS 0 0 325 KINDERGARTEN REGISTRATION 221 0 0 OTHER PROGRAM EXPENSES 109 0 0 YOUTH ART MONTH BILLBOARD 90 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/USAddress/AddressLine1Txt0507 FISHING CREEK ROAD
IRS990/USAddress/CityNm0NEW CUMBERLAND
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