2024-11-05T13:18:52-05:00 2023-12-31 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19 BROOKWOOD AVE STE 101 CARLISLE PA 17015 990 2023-01-01 231886685 CUMBERLAND COUNTY BAR ASSOCIATION CUMB 7172493166 32 S BEDFORD ST CARLISLE PA 17013 ROBERT M WALKER TREASURER 7172493166 2024-05-28 true false GREGORY P HALL CPA P00156653 7172439104 2024-11-05 2023 2024-10-15 13:58:12Z SHELLY DOLAN 32 S BEDFORD STREET CARLISLE PA 17013 360740 false X WWW.CUMBERLANDBAR.COM X 1994 PA THE CUMBERLAND COUNTY BAR ASSOCIATION'S PURPOSE IS TO PROMOTE EDUCATION, FELLOWSHIP, AND ETHICS AMONG LOCAL ATTORNEYS AND TO FOSTER PUBLIC AWARENESS OF THE LEGAL SYSTEM AND THE INDIVIDUAL'S RIGHTS AND RESPONSIBILITIES UNDER OUR SYSTEM. 12 12 2 11 0 17550 14900 323022 335752 1850 7588 2500 342422 360740 0 0 134025 134022 0 0 161361 136467 295386 270489 47036 90251 543512 638155 45419 49811 498093 588344 X THE CUMBERLAND COUNTY BAR ASSOCIATION'S PURPOSE IS TO PROMOTE EDUCATION, FELLOWSHIP, AND ETHICS AMONG LOCAL ATTORNEYS, AND TO FOSTER PUBLIC AWARENESS OF THE LEGAL SYSTEM AND THE INDIVIDUAL'S RIGHTS AND RESPONSIBILITIES UNDER OUR SYSTEM. false false 114271 74604 THE ASSOCIATION COLLECTS DUES FROM MEMBERS WHICH ARE USED TO FACILITATE THE ASSOCIATION'S MEMBER SERVICES. 41136 190405 CUMBERLAND LAW JOURNAL PUBLICATION - THE ASSOCIATION ADMINISTERS LEGAL ADVERTISING REQUIRED BY LAW AND LOCAL RULE OF COURT FOR CUMBERLAND COUNTY. 18102 13030 PRO-BONO SERVICES - ASSISTS RESIDENTS OF CUMBERLAND COUNTY WITH REFERRALS TO ATTORNEYS EXPERIENCED IN THE FIELD OF LAW APPLICABLE TO THE RESIDENTS LEGAL ISSUE. 38782 57713 THE ASSOCIATION HAS COMMITTEES AND SECTIONS WHO MEET REGULARLY TO REVIEW RULES AND PROCEDURES BY LAW TYPE. THE CUMBERLAND COUNTY INN OF COURT PROGRAM PURPOSE IS TO FOSTER EXCELLENCE IN PROFESSIONALISM, ETHICS, CIVILITY, AND LEGAL SKILLS. THE ASSOCIATION ALSO PROVIDES CONTINUING LEGAL EDUCATION SERVICES FOR MEMBERS. 38782 57713 212291 false true false false false false false false false true false false false true true 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 false false true 4 0 true 2 true false false false false false false false false X 12 12 false false false false false false false true true false false true true true false false true true false false X SHELLY DOLAN 7172493166 32 S BEDFORD ST CARLISLE PA 17013 SHELLY DOLAN EXECUTIVE DI 30.00 5.00 X 72256 0 1793 JILLIAN M COPELAND YLD REPRESEN 0.50 X 0 0 0 PAUL D EDGER 2ND VICE PRE 1.00 X X 0 0 0 KATHERINE M FITZ-PATRICK DIRECTOR AT 0.50 X 0 0 0 DAVID R GALLOWAY 1ST VICE PRE 1.00 X X 0 0 0 LISA M GRAYSON DIRECTOR AT 0.50 X 0 0 0 HANNAH HERMAN-SNYDER DIRECTOR AT 0.50 X 0 0 0 HAROLD S IRWIN III DIRECTOR AT 0.50 X 0 0 0 GREGORY J KATSHIR PAST PRESIDE 0.50 X 0 0 0 ROBERT P KLINE SECRETARY 1.00 X X 0 0 0 MICHELE L KLUK PRESIDENT 3.00 X X 0 0 0 AMY L OWEN DIRECTOR AT 0.50 X 0 0 0 ROBERT M WALKER TREASURER 1.00 X X 0 0 0 72256 1793 false false false 14900 14900 PROGRAM SERVICE FEES 541100 261148 261148 MEMBERSHIP DUES 541100 74604 74604 335752 7588 7588 OTHER INCOME 2500 2500 2500 360740 338252 7588 74049 51324 22725 50377 50377 9596 9445 151 13080 13080 3000 3000 33957 28860 5097 4882 3417 1465 17297 17110 187 3665 2228 1437 139 139 2150 1677 473 6024 4217 1807 OFFICE AND EQUIP RENTAL 17441 12209 5232 SOCIAL FUNCTIONS 8277 8277 MISCELLANEOUS 7291 4980 2311 WEBSITE EXPENSES 7130 6125 1005 12134 9045 3089 270489 212291 58198 0 742 692 537641 634485 87339 84361 5129 2978 543512 638155 45419 49811 45419 49811 X 498093 588344 498093 588344 543512 638155 90251 X true X false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37231 35432 1799 24817 23638 1179 25291 25291 2978 ACCOUNTS PAYABLE - PBA 43109 PAYROLL TAX WITHHOLDINGS 6702 49811 X 360740 360740 360740 270489 270489 270489 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION FOLLOWS THE FASB ACCOUNTING STANDARDS CODIFICATION, AS APPLIED TO THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THE ASSOCIATIONS FEDERAL TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. FORM 990 - ORGANIZATION'S MISSION THE CUMBERLAND COUNTY BAR ASSOCIATION'S PURPOSE IS TO PROMOTE EDUCATION, FELLOWSHIP, AND ETHICS AMONG LOCAL ATTORNEYS, AND TO FOSTER PUBLIC AWARENESS OF THE LEGAL SYSTEM AND THE INDIVIDUAL'S RIGHTS AND RESPONSIBILITIES UNDER OUR SYSTEM. FORM 990, PAGE 2, PART III, LINE 4D THE ASSOCIATION HAS COMMITTEES AND SECTIONS WHO MEET REGULARLY TO REVIEW RULES AND PROCEDURES BY LAW TYPE. THE CUMBERLAND COUNTY INN OF COURT PROGRAM PURPOSE IS TO FOSTER EXCELLENCE IN PROFESSIONALISM, ETHICS, CIVILITY, AND LEGAL SKILLS. THE ASSOCIATION ALSO PROVIDES CONTINUING LEGAL EDUCATION SERVICES FOR MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE ACCOUNTANT REVIEWS THE RETURN WITH THE EXECUTIVE DIRECTOR AND AUDIT COMMITTEE. THE EXECUTIVE DIRECTOR PROVIDES THE DRAFT RETURN TO THE OFFICERS AND BOARD FOR REVIEW AND COMMENT BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR PROVIDES BUDGET UPDATES IN JUNE AND AGAIN DURING THE BUDGET PROCESS FOR THE SUBSEQUENT YEAR TO DETERMINE COMPENSATION. EVERY TWO TO THREE YEARS, THE EXECUTIVE DIRECTOR PROVIDES COMPARATIVE SALARY INFORMATION FROM THE PENNSYLVANIA ASSOCIATION OF BAR EXECUTIVES AND OTHER NOT-FOR-PROFIT ENTITIES IN THE REGION. THE CHAIR OF THE EMPLOYMENT REVIEW COMMITTEE THEN PRESENTS THE PROPOSAL FOR COMPENSATION TO THE BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.