2024-09-12T15:19:14-04:00 2023-12-31 232749044 BEE BERGVALL & CO PO BOX 754 WARRINGTON PA 189760754 990 2023-01-01 231380268 BUCKS COUNTY BAR ASSOCIATION BUCK 2153489413 135 EAST STATE STREET DOYLESTOWN PA 18901 JEREMY PUGLIA TREASURER 2153489413 2024-08-12 true false CYNTHIA BERGVALL CPA P00133440 2153432727 2024-09-12 2023 2024-08-08 14:25:15Z HEATHER CEVASCO 135 EAST STATE ST DOYLESTOWN PA 18901 1116798 false X WWW.BUCKSBAR.ORG X 1883 PA SERVICES TO LAWYERS AND THE PUBLIC 18 18 9 39 31240 9840 19765 1016050 1080858 -1628 2371 9555 13804 1033817 1116798 0 0 558312 582313 0 0 603957 598651 1162269 1180964 -128452 -64166 1055190 1001939 95306 106221 959884 895718 THE ASSOCIATION IS A PROFESSIONAL ORGANIZATION WHOSE PURPOSE IS TO IMPROVE THE QUALITY OF THE LEGAL PROFESSION. false false 704089 636298 PROGRAMS & EVENTS - COMMITTEES ORGANIZED TO BRING THE BAR ASSOCIATION MEMBERS TOGETHER IN SOCIAL AND INFORMAL GATHERINGS AND TO PROVIDE CLE COURSES. PUBLIC SERVICES THAT ARE PROVIDED INCLUDE THE LAWYER REFERRAL AND INFORMATION SERVICE AND TRAFFIC SCHOOL. 299781 413320 PUBLICATION OF LEGAL JOURNALS, INCLUDING THE WEEKLY BUCKS COUNTY LAW REPORTER LEGAL JOURNAL AND THE QUARTERLY WRITS MAGAZINE TO KEEP MEMBERS INFORMED ABOUT NATIONAL, STATE AND LOCAL LEGAL MATTERS AND TO PUBLISH LEGAL NOTICES. 1003870 false false false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 4 0 true 9 true true true false false false false false false false X 18 18 false false false false true true true true true false false true true true true true true true true false X BUCKS COUNTY BAR ASSOCIATION 2153489413 135 EAST STATE STREET DOYLESTOWN PA 18901 HEATHER CEVASCO EXECUTIVE DI 36.00 3.00 X 92135 0 1195 GREGORY NARDI EXEC DIR -JA 40.00 X 7074 0 0 JULIE D GOLDSTEIN IMMED PAST P 1.00 0.75 X 0 0 0 LAWRENCE R SCHEETZ JR PRESIDENT 12.00 X X 0 0 0 R TYLER TOMLINSON VICE PRESIDE 2.00 X X 0 0 0 MELANIE WENDER SECRETARY 1.00 X X 0 0 0 JEREMY PUGLIA TREASURER 3.00 X X 0 0 0 JESSICA PRITCHARD PAST PRESIDE 1.00 0.75 X 0 0 0 ERIN ARONSON DIRECTOR 0.50 X 0 0 0 BRENDAN CALLAHAN DIRECTOR 0.50 X 0 0 0 JEFF DIAMICO DIRECTOR 1.00 X 0 0 0 KIMBERLY LITZKE DIRECTOR 4.00 X 0 0 0 CHRISTOPHER MAHONEY DIRECTOR 1.00 X 0 0 0 TINA MAZAHERI DIRECTOR 1.00 X 0 0 0 JOANNE MURRAY DIRECTOR 1.00 X 0 0 0 STEPHANIE SHORTALL DIRECTOR 1.00 X 0 0 0 TIFFANY THOMAS-SMITH DIRECTOR 0.50 X 0 0 0 MEGAN WEILER DIRECTOR 0.50 X 0 0 0 JASON WEISS DIRECTOR 1.00 X 0 0 0 ELAINE YANDRISEVITS DIRECTOR 1.00 X 0 0 0 99209 1195 false false false 19765 19765 LAW REPORTER 519100 413320 413320 COMMITTEE AND SECTION REVENUE 900099 218067 218067 MEMBERSHIP DUES WITH BENEFITS 900099 209178 209178 LAWYER REFERRAL SERVICE 900099 99258 99258 ADMINISTRATION FEES FROM BCBF 900099 49064 49064 91971 60731 31240 1080858 2371 2371 13804 13804 13804 13804 1116798 1063422 31240 2371 102208 102208 387028 367745 19283 10610 10026 584 44429 41256 3173 38038 28646 9392 13400 13400 2940 2940 735 735 24291 19800 4491 396 396 150870 135615 15255 15293 15293 73414 71483 1931 13564 13564 63614 62006 1608 3141 2964 177 COMMITTEE AND SECTION EXP 189626 189626 BUILDING MAINTENANCE 18609 18283 326 TRAFFIC SCHOOL EXPENSE 10469 10469 EQUIPMENT REPAIRS & MAINT 7545 7545 10744 6213 4531 1180964 1003870 177094 0 X 440 1025 216879 215102 26204 38132 45185 44854 2283788 1580962 766440 702826 42 1055190 1001939 89306 106221 6000 95306 106221 X 935878 863806 24006 31912 959884 895718 1055190 1001939 -64166 X true X false true false true false false 107617 107617 2065120 1484864 580256 111051 96098 14953 702826 X SCHEDULE D, PAGE 3, PART X THE BUCKS COUNTY BAR ASSOCIATION QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER CODE SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS REQUIRED BY THE FASB ACCOUNTING STANDARDS CODIFICATION, ENTITIES ARE REQUIRED TO DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES BEFORE ANY PART OF THE BENEFIT CAN BE RECORDED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE ON THE RECOGNITION, MEASUREMENT, AND CLASSIFICATION OF INCOME TAX UNCERTAINTIES, ALONG WITH ANY RELATED INTEREST OR PENALTIES. THIS STANDARD HAD NO IMPACT ON THE ASSOCIATION'S FINANCIAL STATEMENTS. THE ASSOCIATION'S FEDERAL TAX RETURN IS SUBJECT TO AUDIT BY TAXING AUTHORITIES. THE ASSOCIATION'S RETURN OPEN AUDIT PERIODS ARE FOR FISCAL YEARS ENDING DECEMBER 31, 2020-2022. MANAGEMENT HAS REVIEWED TAX POSITIONS TAKEN IN FILINGS WITH FEDERAL, STATE AND LOCAL JURISDICTIONS AND BELIEVES THOSE POSITIONS WOULD BE SUSTAINED SHOULD THE FILINGS BE EXAMINED BY THE RELEVANT TAXING AUTHORITY. SHOULD SETTLEMENT OF AN EXAMINATION, OR OTHER EVENT, RESULT IN A CHANGE IN MANAGEMENT'S EVALUATION OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN FILINGS THAT HAVE NOT BEEN CLOSED BY STATUTE OR EXAMINATION, ANY TAX, INTEREST AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFIT, AS A RESULT OF THE UNCERTAIN TAX POSITION, WOULD BE REPORTED IN THE PROVISION FOR INCOME TAXES, INTEREST EXPENSE, AND OPERATING EXPENSES, RESPECTIVELY. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO RELATED TAX EXPOSURE AS OF DECEMBER 31, 2023. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS TWO LEVELS OF MEMBERSHIP - MEMBERS AND ASSOCIATE MEMBERS. MEMBERS VOTE ON THE BOARD AND THE ANNUAL BUDGET. ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7A OFFICERS ARE ELECTED BY THE MEMBERS ON AN ANNUAL BASIS. ASSOCIATE MEMBERS DO NOT GET TO VOTE. FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN DECISIONS FROM TIME TO TIME MAY REQUIRE APPROVAL FROM THE MEMBERSHIP. IF SUCH A DECISION NEEDED TO BE APPROVED ONLY MEMBERS ARE ALLOWED TO VOTE. ASSOCIATE MEMBERS DO NOT GET A VOTE. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT COPY OF THE 990 WAS PRESENTED TO THE EXECUTIVE BOARD FOR REVIEW VIA EMAIL. THE BOARD CAN RESPOND WITH QUESTIONS WHICH ARE DIRECTED TO THE ACCOUNTANT. ONCE ALL QUESTIONS/CONCERNS HAVE BEEN ADDRESSED, THE 990 IS PRESENTED TO THE PRESIDENT AND TREASURER FOR SIGNATURE. FORM 990, PAGE 6, PART VI, LINE 12C UNDER THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, ALL DIRECTORS, OFFICERS AND EMPLOYEES EARNING MORE THAN 50,000 ARE EXPECTED TO HOLD THE INTERESTS OF THE ASSOCIATION PARAMOUNT AND TO COMPLETE AN ANNUAL QUESTIONNAIRE ACKNOWLEDGING THAT (1) HE OR SHE IS IN COMPLIANCE WITH THE POLICY AND (2) DISCLOSING ANY POSSIBLE PERSONAL, FAMILIAL OR BUSINESS RELATIONSHIP THAT COULD GIVE RISE TO A CONFLICT OF INTEREST UNDER THE POLICY. EACH COVERED PERSON IS ALSO REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AS THEY MIGHT ARISE DURING THE YEAR. THE EXECUTIVE DIRECTOR IS CHARGED WITH ENSURING THAT ALL COVERED PERSONS COMPLETE THESE ANNUAL QUESTIONNAIRES. THE EXECUTIVE DIRECTOR IS ALSO RESPONSIBLE FOR REVIEWING THE QUESTIONNAIRES AND IDENTIFYING POTENTIAL CONFLICTS FOR DISCUSSION BY THE BOARD. THE BOARD IS RESPONSIBLE FOR APPROVAL/DISAPPROVAL OF TRANSACTIONS COVERED BY THE POLICY. THERE ARE CURRENTLY NO OFFICERS OR DIRECTORS WHO ARE COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 15A THE PERSONNEL COMMITTEE, WHICH IS COMPRISED OF THE EXECUTIVE BOARD, PLUS A FEW OTHER INDEPENDENT MEMBERS,CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS, WHEN IT IS CREATING THE BUDGET FOR THE FOLLOWING YEAR. IT REVIEWS ITS EVALUATION WITH THE EXECUTIVE DIRECTOR AND THEN PRESENTS ITS RECOMMENDATIONS FOR ANY COMPENSATION CHANGES TO THE BOARD OF DIRECTORS FOR ITS APPROVAL FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR IS THE ONLY KEY EMPLOYEE. SEE 15A FOR THE PROCESS FOR THE EXECUTIVE DIRECTOR. THE BOARD OFFICERS DO NOT RECEIVE ANY COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS AND POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT ITS OFFICE UPON REQUEST FROM THE PUBLIC. BUCKS COUNTY BAR FOUNDATION 135 EAST STATE STREET PO BOX 300 DOYLESTOWN PA 18901 352236844 CONTRIBUTE PA 501C3 10 N/A false false false false false false false false false false false false false false false false false true true false