Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $18,720

• 1f · All other contributions, gifts and grants

  $4,879,594

• 3 · Investment income

  total $2,969,201 · excluded $2,969,201

• 5 · Royalties

  total $1,184,336 · excluded $1,184,336

• 7a · Gross sales of assets other than inventory

  securities $320,781,705

• 7b · Less cost or other basis and sales expenses

  securities $318,444,480

• 7c · Gain or loss

  securities $2,337,225

• 7d · Net gain or loss

  total $2,337,225 · excluded $2,337,225

• 8a · Fundraising events: gross income

  $42,360

• 8a · Fundraising events: contributions included on line 1c

  $18,720

• 8b · Fundraising events: direct expenses

  $18,026

• 8c · Net income from fundraising events

  total $24,334 · excluded $24,334

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $167,476 · related or exempt $167,476

• 11b · Other revenue: ADMINISTRATIVE FEE INC

  total $57,759 · related or exempt $57,759

• 11e · Other revenue, total

  $225,235

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $6,377,478 · program services $6,377,478

• 5 · Compensation of officers, directors and key employees

  total $521,396 · program services $89,739 · management and general $252,180 · fundraising $179,477

• 7 · Other salaries and wages

  total $684,481 · program services $259,961 · management and general $55,144 · fundraising $369,376

• 8 · Pension plan contributions

  total $77,091 · program services $21,969 · management and general $15,105 · fundraising $40,017

• 9 · Other employee benefits

  total $24,483 · program services $8,758 · management and general $3,214 · fundraising $12,511

• 10 · Payroll taxes

  total $85,814 · program services $26,002 · management and general $20,704 · fundraising $39,108

• 11a · Fees: management

  total $48,563 · program services $48,563

• 11b · Fees: legal

  total $22,001 · management and general $22,001

• 11c · Fees: accounting

  total $42,144 · program services $6,250 · management and general $35,894

• 11f · Fees: investment management

  total $545,916 · program services $545,916

• 11g · Fees: other

  total $70,503 · program services $61,475 · management and general $9,028

• 13 · Office expenses

  total $137,808 · program services $85,741 · management and general $38,060 · fundraising $14,007

• 14 · Information technology

  total $98,453 · program services $11,182 · management and general $5,543 · fundraising $81,728

• 16 · Occupancy

  total $19,578 · program services $19,578

• 17 · Travel

  total $11,152 · program services $2,064 · management and general $2,952 · fundraising $6,136

• 20 · Interest

  total $35,520 · program services $35,520

• 22 · Depreciation, depletion and amortization

  total $165,134 · program services $157,251 · management and general $5,912 · fundraising $1,971

• 23 · Insurance

  total $25,080 · program services $11,070 · management and general $11,977 · fundraising $2,033

• 24a · Other expenses: MISCELLANEOUS

  total $128,015 · program services $78,179 · management and general $30,614 · fundraising $19,222

• 24b · Other expenses: STAFF EDUCATION

  total $56,398 · program services $28,271 · management and general $9,035 · fundraising $19,092

• 24c · Other expenses: PUBLIC RELATIONS

  total $34,047 · program services $19,741 · management and general $7,153 · fundraising $7,153

• 24d · Other expenses: CHANGE IN VALUE OF SPLI

  total $11,905 · program services $11,905

• 24e · All other expenses

  total $4,367 · program services $637 · management and general $1,486 · fundraising $2,244

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,103,187 · end of year $1,937,368

• 2 · Savings and temporary cash investments

  beginning of year $2,936,407 · end of year $4,325,068

• 3 · Pledges and grants receivable

  beginning of year $15,122,103 · end of year $12,844,335

• 4 · Accounts receivable

  end of year $292

• 9 · Prepaid expenses and deferred charges

  beginning of year $100,276 · end of year $101,078

• 10a · Land, buildings and equipment: cost or other basis

  $4,405,873

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,548,446

• 10c · Land, buildings and equipment, net

  beginning of year $2,759,857 · end of year $2,857,427

• 11 · Investments: publicly traded securities

  beginning of year $140,609,155 · end of year $157,187,067

• 15 · Other assets

  beginning of year $4,920,366 · end of year $5,465,901

• 17 · Accounts payable and accrued expenses

  beginning of year $226,250 · end of year $239,235

• 18 · Grants payable

  beginning of year $932,217 · end of year $995,493

• 21 · Escrow or custodial account liability

  beginning of year $6,356,775 · end of year $6,915,165

• 23 · Secured mortgages and notes payable

  beginning of year $1,011,033 · end of year $473,225

• 27 · Net assets without donor restrictions

  beginning of year $137,597,849 · end of year $158,633,875

• 28 · Net assets with donor restrictions

  beginning of year $21,427,227 · end of year $17,461,543

The filer's explanations (Part III)

PART I, LINE 1A

THE FIRST COMMUNITY FOUNDATION PARTNERSHIP OF PENNSYLVANIA'S BOARD OF DIRECTORS APPROVED THE GROSS UP PAYMENTS AND SOCIAL CLUB DUES AS PART OF THE PRESIDENT/CEO'S COMPENSATION PACKAGE. THE INVOICES ARE SENT TO THE FOUNDATION AND ARE PAID DIRECTLY BY THE FOUNDATION. THE AMOUNTS PAID FOR SOCIAL CLUB DUES AS WELL AS ANY GROSS UP PAYMENTS FOR THE APPLICABLE TAXES ARE INCLUDED AS TAXABLE WAGES ON THE FORM W-2 OF THE PRESIDENT/CEO.

PART I, LINE 1B

THE FIRST COMMUNITY FOUNDATION PARTNERSHIP OF PENNSYLVANIA'S BOARD OF DIRECTORS APPROVED THE GROSS UP PAYMENTS AND SOCIAL CLUB DUES AS PART OF THE PRESIDENT/CEO'S COMPENSATION PACKAGE. THE INVOICES ARE SENT TO THE FOUNDATION AND ARE PAID DIRECTLY BY THE FOUNDATION. THE AMOUNTS PAID FOR SOCIAL CLUB DUES AS WELL AS ANY GROSS UP PAYMENTS FOR THE APPLICABLE TAXES ARE INCLUDED AS TAXABLE WAGES ON THE FORM W-2 OF THE PRESIDENT/CEO.