LION FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LION FOUNDATION (EIN 20-0081148)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-02-24
- IRS object ID
- 202600559349301025
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-24T11:32:49-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231311005 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYER & RITTER LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 HOUSE AVENUE | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200081148 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LION FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LION | BusinessNameControlTxt |
| Phone | 7177755170 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 NORTH 21ST STREET | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT MCKNIGHT | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7177755170 | PhoneNum |
| Signature | 2026-02-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KYLE R EVANS CPA | PreparerPersonNm |
| PTIN | P01834389 | PTIN |
| Phone | 7177617210 | PhoneNum |
| Preparation | 2026-02-19 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MATT MCKNIGHT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 NORTH 21ST STREET | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,859,600 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THELIONFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO IMPROVE THE QUALITY OF THE EDUCATION FOR THE CAMP HILL SCHOOL DISTRICT STUDENTS; AND TO SUPPORT AND ENHANCE PROGRAMS FOR THE BENEFIT OF THE CAMP HILL SCHOOL DISTRICT STUDENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $320,507 | PYContributionsGrantsAmt |
| CY Contributions Grants | $473,293 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $401,604 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,787,778 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,923 | PYOtherRevenueAmt |
| CY Other Revenue | -$14,969 | CYOtherRevenueAmt |
| PY Total Revenue | $732,034 | PYTotalRevenueAmt |
| CY Total Revenue | $2,246,102 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $564,859 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $931,810 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $101,596 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $108,656 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $42,664 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $74,471 | PYOtherExpensesAmt |
| CY Other Expenses | $99,246 | CYOtherExpensesAmt |
| PY Total Expenses | $740,926 | PYTotalExpensesAmt |
| CY Total Expenses | $1,139,712 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$8,892 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,106,390 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,635,769 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,374,818 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,635,769 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,374,818 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO IMPROVE THE QUALITY OF THE EDUCATION FOR THE CAMP HILL SCHOOL DISTRICT STUDENTS; AND TO SUPPORT AND ENHANCE PROGRAMS FOR THE BENEFIT OF THE CAMP HILL SCHOOL DISTRICT STUDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $622,247 | ExpenseAmt |
| Grant | $563,415 | GrantAmt |
| Desc | COSTS ASSOCIATED WITH THE ANNUAL OPERATION AND MAINTENANCE OF THE GRACE MILLIMAN POLLOCK PERFORMING ARTS CENTER FOR THE CAMP HILL SCHOOL DISTRICT. IN 2006, LONGTIME CAMP HILL RESIDENT, MRS. GRACE MILLIMAN POLLOCK, DONATED $15 MILLION TO THE CAMP HILL SCHOOL DISTRICT THROUGH THE LION FOUNDATION FOR THE CREATION OF AND AN ENDOWMENT TO SUSTAIN THE THE GRACE MILLIMAN POLLOCK PERFORMING ARTS CENTER ATTACHED TO THE EISENHOWER ELEMENTARY SCHOOL CAMPUS. THE POLLOCK ENDOWMENT IS MANAGED BY THE LION FOUNDATION, HAS GROWN TO OVER $10 MILLION AND FUNDS THE ANNUAL COST INVOLVED IN MAINTENANCE AND OPERATION OF THE POLLOCK CENTER. SINCE BEING BUILT, THE GRACE MILLIMAN POLLOCK PERFORMING ARTS CENTER HAS EXCEEDED ALL EXPECTATIONS AS A VALUED RESOURCE TO THE SCHOOL DISTRICT AND CAMP HILL COMMUNITY. THE CENTER IS A UNIQUE TEACHING, LEARNING AND PRODUCTION FACILITY THAT INCLUDES A 500-SEAT THEATRE, A DANCE STUDIO, GREEN ROOM, MUSIC LIBRARY, OUTDOOR PERFORMANCE AREA, AND INSTRUCTIONAL ROOMS FOR VOCAL AND INSTRUMENTAL MUSIC AS WELL AS VISUAL AND GRAPHIC ARTS. DURING THE SCHOOL DAY, STUDENTS IN GRADES 3-5 USE THE FACILITY. WHEN SCHOOL IS NOT IN SESSION, STUDENTS IN GRADES 6-12 AND THE COMMUNITY USE IT TO ENHANCE THEIR THEATRE, DANCE, MUSIC AND ART EXPERIENCES AND SKILLS, AS THEY VIEW, PRACTICE, PERFORM, PRESENT AND EXHIBIT WITHIN THE CENTER. PROGRAMMING FOR THE POLLOCK CENTER, INCLUDES OFFERINGS WHICH REACH BEYOND THE SCHOOL DISTRICT TO INCLUDE THE MUSIC LESSONS, ART AND DRAMA PROGRAMS AND SUMMER CAMPS, CHORAL AND JAZZ CONCERTS, AND OTHER STUDENT CHORAL AND JAZZ FESTIVAL EVENTS HELD AT THE CENTER. IT ALSO OFFERS RENTALS FOR EDUCATIONAL, CIVIC, RECREATIONAL AND CULTURAL EVENTS FOR THE COMMUNITY | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $368,395 | ExpenseAmt |
| Grant | $368,395 | GrantAmt |
| Desc | COSTS ASSOCIATED WITH PROVIDING FUNDING FOR VARIOUS ACADEMIC, ATHLETIC AND CULTURAL GRANT PROJECTS AND PROGRAMS BENEFITING THE CAMP HILL SCHOOL DISTRICT AND STUDENTS THAT TAXPAYER DOLLARS DO NOT COVER. THE WORK OF THE LION FOUNDATION PROVIDES NEEDED FINANCIAL SUPPORT AND FLEXIBILITY TO CAMP HILL SCHOOLS TO ENSURE OUR CHILDREN CONTINUE TO THRIVE AND CAN COMPETE IN A GLOBAL ECONOMY. SINCE OUR CREATION IN 2003, THE LION FOUNDATION HAS AWARDED MORE THAN $3 MILLION IN GRANTS TO BENEFIT CAMP HILL TEACHERS, CLASSROOMS, AND, MOST IMPORTANTLY, OUR STUDENTS. THE PROJECTS WE FUND ARE STRATEGICALLY FOCUSED TO ALIGN WITH THE SCHOOL DISTRICT'S PRIORITIES AND GOALS AND REINFORCE OUR COMMITMENT TO CAMP HILL'S SMALL COMMUNITY SCHOOLS. BECAUSE THE CAMP HILL SCHOOL DISTRICT RECIEVES FAR LESS PER STUDENT THAN SURROUNDING SCHOOL DISTRICTS IN STATE BASIC EDUCATION PER STUDENT FUNDING, IT IS VITALLY IMPORTANT FOR THE LION FOUNDATION AND OUR DONORS TO FILL IN THE GAPS. WE KNOW THAT EVERY PROGRAM WE SPONSOR TODAY AND EVERY DOLLAR OF SUPPORT WE RAISE IS AN INVESTMENT IN OUR CHILDREN'S FUTURE. AS RESOURCES ARE STRETCHED FAR AND WIDE BY CAMP HILL SCHOOL DISTRICT TEACHERS AND ADMINISTRATORS THE LION FOUNDATION PROVIDES A VITAL WAY FOR ALL OF US TO SUPPORT IMPORTANT PROGRAMMING FOR OUR KIDS THAT TAXPAYER DOLLARS DO NOT COVER. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $990,642 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBBIE SMITH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7177755170 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 NORTH 21ST STREET | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TOM BECKLEY | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBBE BENDICK | ||||||
| VP EXTERNAL AFFAIRS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ZACH WILLIARD | ||||||
| VP INTERNAL AFFAIRS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY VOVAKES | ||||||
| TREASURER THRU MAY 25 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATT MCKNIGHT | ||||||
| TREASURER THRU MAY 26 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATT MCKNIGHT | ||||||
| ASSISTANT TREASURER THRU MAY 25 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY VOVAKES | ||||||
| ASSISTANT TREASURER THRU MAY 26 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JANICE MULLIN | ||||||
| SECRETARY THRU MAY 25 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JESSIE BYERLY | ||||||
| SECRETARY THRU MAY 26 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KRISTA BRETT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESSICA BYERLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELA COULOUMBIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEGHAN DADE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH DEBRUNNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELANIE GURGIOLO SCHOOL BOARD REPRE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DJ HEALEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TATE LIVELSBERGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ASHLEY MURPHY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH RAIRIGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA RHEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VLAD SERDAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAN SERFASS SUPERINTENDENT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRANT UNDERWOOD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD ZANGLE CHEA REPRESENTATIVE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY FALCK | ||||||
| EXECUTIVE DIRECTOR | 25.00 | Yes (X) | $49,811 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $49,811 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $110,416 | FundraisingAmt |
| All Other Contributions | $362,877 | AllOtherContributionsAmt |
| Total Contributions | $473,293 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $429,054 | TotalRevenueColumnAmt |
| Exclusion | $429,054 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,891,080 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,532,356 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,358,724 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,358,724 | TotalRevenueColumnAmt |
| Exclusion | $1,358,724 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $64,223 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $110,416 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $81,142 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$16,919 | TotalRevenueColumnAmt |
| Exclusion | -$16,919 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,950 | TotalRevenueColumnAmt |
| Exclusion | $1,950 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,950 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,246,102 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,772,809 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $931,810 | TotalAmt |
| Program Services | $931,810 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,213 | TotalAmt |
| Program Services | $25,106 | ProgramServicesAmt |
| Management And General | $10,043 | ManagementAndGeneralAmt |
| Fundraising | $15,064 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,215 | TotalAmt |
| Program Services | $24,214 | ProgramServicesAmt |
| Management And General | $17,974 | ManagementAndGeneralAmt |
| Fundraising | $8,027 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,228 | TotalAmt |
| Program Services | $4,041 | ProgramServicesAmt |
| Management And General | $2,295 | ManagementAndGeneralAmt |
| Fundraising | $1,892 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,450 | TotalAmt |
| Management And General | $14,450 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,318 | TotalAmt |
| Management And General | $44,318 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,650 | TotalAmt |
| Management And General | $2,650 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,366 | TotalAmt |
| Management And General | $8,366 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,471 | TotalAmt |
| Program Services | $5,471 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,076 | TotalAmt |
| Management And General | $5,076 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER EXPENSES | Desc |
| Total | $18,915 | TotalAmt |
| Management And General | $1,234 | ManagementAndGeneralAmt |
| Fundraising | $17,681 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,139,712 | TotalAmt |
| Program Services | $990,642 | ProgramServicesAmt |
| Management And General | $106,406 | ManagementAndGeneralAmt |
| Fundraising | $42,664 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,027,005 | BOYAmt |
| EOY | $1,850,143 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,608,764 | BOYAmt |
| EOY | $12,524,675 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,635,769 | BOYAmt |
| EOY | $14,374,818 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $985,828 | BOYAmt |
| EOY | $924,616 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,649,941 | BOYAmt |
| EOY | $13,450,202 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,635,769 | BOYAmt |
| EOY | $14,374,818 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,635,769 | BOYAmt |
| EOY | $14,374,818 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,106,390 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$367,341 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $264,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $303,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $322,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $473,293 | CurrentTaxYearAmt |
| Total | $1,493,565 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $264,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $303,912 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $322,760 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $473,293 | CurrentTaxYearAmt |
| Total | $1,493,565 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $23,703 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,469,862 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $317,065 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $255,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $72,238 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $258,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $429,054 | CurrentTaxYearAmt |
| Total | $1,332,374 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,825,939 | TotalSupportAmt |
| Public Support CY170 | 0.52010 | PublicSupportCY170Pct |
| Public Support PY170 | 0.53470 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,916,778 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$367,341 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $1,193 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $81,142 | OtherRevenueAmt |
| Revenue Not Reported | -$285,006 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,201,784 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $44,318 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $44,318 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,246,102 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,177,729 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,193 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $81,142 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $82,335 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,095,394 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $44,318 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $44,318 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,139,712 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE FOUNDATION FOLLOWS THE PROVISIONS OF FASB'S INCOME TAX TOPIC OF THE ASC WHICH REQUIRES AN ASSESSMENT OF THE FOUNDATION'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 INCLUDED CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND THE EXISTENCE OF UNRELATED BUSINESS TAXABLE INCOME ARISING FROM THE CONDUCT OF UNRELATED BUSINESS ACTIVITIES. 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, INCLUDING 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, MANAGEMENT BELIEVES THAT THE FOUNDATION HAS NO EXPOSURE TO INCOME TAXES ARISING FROM UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 81,142. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EXPENSES 81,142. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA & AUCTION | Event1Nm |
| Gross Receipts Event1 | $78,915 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $39,029 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $39,886 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $2,586 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $16,374 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $4,595 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $25,840 | OtherDirectExpensesEvent1Amt |
| Event2 | ANNUAL GOLF OUTING | Event2Nm |
| Gross Receipts Event2 | $55,018 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $21,252 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $33,766 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $26,571 | RentFacilityCostsEvent2Amt |
| Other Direct Expenses Event2 | $1,252 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $40,706 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $50,135 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | -$9,429 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $350 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $3,574 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $174,639 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $110,416 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $64,223 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $29,157 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $16,724 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $4,595 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $30,666 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $81,142 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$16,919 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMP HILL SCHOOL DISTRICT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 418 SOUTH 24TH STREET | AddressLine1Txt |
| City | CAMP HILL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 236003566 | RecipientEIN |
| IRC Section | SCHOOL DISTRICT | IRCSectionDesc |
| Cash Grant | $931,810 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | TO SUPPORT AND ENHANCE PROGRAMS FOR THE BENEFIT OF AND TO IMPROVE THE QUALITY OF THE EDUCATION FOR THE STUDENTS OF THE CAMP HILL SCHOOL DISTRICT. | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ALL FUNDING IS PAID TO THE CAMP HILL SCHOOL DISTRICT ON A REIMBURSABLE BASIS. THE SCHOOL DISTRICT BILLS THE FOUNDATION AND PROVIDES RECEIPTS AFTER EXPENSES HAVE BEEN PAID, OR SERVICES HAVE BEEN PROVIDED. CASH DISBURSEMENTS ARE APPROVED BY THE EXECUTIVE DIRECTOR TO ENSURE THAT FUNDING IS SPENT FOR THE SPECIFIED PROJECTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | COPY OF FORM 990 FURNISHED TO FOUNDATION TREASURER FOR REVIEW BY EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE FOUNDATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC, UPON REQUEST, AT THE OFFICES OF THE LION FOUNDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST, AT THE LION FOUNDATION OFFICES. |
| FORM 990 PART XII, LINE 1 ACCOUNTING METHOD | THE FOUNDATION PREPARES ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. UNDER THIS METHOD OF ACCOUNTING, ALL SUPPORT AND REVENUE IS RECOGNIZED WHEN RECEIVED AND EXPENSES ARE GENERALLY RECOGNIZED WHEN PAID. PAYROLL TAX EXPENSE IS ACCRUED WHEN INCURRED. GIFTS-IN-KIND ARE INCLUDED IN SUPPORT AND REVENUE WHEN RECEIVED. THE MODIFIED CASH BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE SUPPORT AND REVENUE ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE GENERALLY RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. |