Pennsylvania Association Of Retired State Employees, P A R S E in Camp Hill, Pennsylvania (PA)

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Pennsylvania Association Of Retired State Employees, P A R S E
Employer Identification Number (EIN)232022615
Name of OrganizationPennsylvania Association Of Retired State Employees
Secondary NameP A R S E
Address2929 Gettysburg Rd Ste 1, Camp Hill, PA 17011-7253
ActivitiesAssociation of employees, Sick, accident, death, or similar benefits
SubsectionVoluntary Employees' Beneficiary Association (Non-Govt. Emps.)
Ruling Date08/2010
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$475,972
Amount of Income$298,745
Form 990 Revenue Amount$298,745
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other: Voluntary Employees Beneficiary Associations (Non-Government)


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Amount of income in 2013: $298,745
This organization: 

 $298,745
Other organizations performing similar types of work: 

 $1,245,981

Assets in 2013: $475,972
Pennsylvania Association Of Retired State Employees, P A R S E: 

 $475,972
Other organizations performing similar types of work: 

 $1,083,450

Expenses in 2013: $199,942
Pennsylvania Association Of Retired State Employees, P A R S E: 

 $199,942
Other organizations performing similar types of work: 

 $729,445

Income to expenses ratio in 2013: 1.5
Pennsylvania Association Of Retired State Employees, P A R S E: 

 1.5
Other organizations performing similar types of work: 

 1.1

Grants share in income in 2013: 99.1%
Pennsylvania Association Of Retired State Employees, P A R S E: 

 99.1%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return55
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$75,320$75,545
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$211,094$221,513$298,745
Contributions, Gifts, Grants and Other Similar Amounts$205,876$217,567$295,976
Program Service Revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$4,962$2,251$1,737
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$256$1,695$1,032
All other revenue$1,695$1,032
Statement of Functional Expenses
201120122013
Total functional expenses$210,679$196,222$199,942
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$67,556$65,389$76,145
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$7,513$7,662$8,987
Fees for services (non-employees)
Management$0$0
Legal$1,834$1,500
Accounting$2,150$3,020
Lobbying$24,024$25,135
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$15,205$18,841
Office expenses$23,416$12,038
Information technology$5,980$2,373
Royalties$0$0
Occupancy$21,203$20,824
Travel$7,826$6,035
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$14,501$12,243
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$3,973$3,264
Insurance$2,833$8,387
Other expenses$86$224
Other expenses$140$826
Other expenses$0$100
Balance Sheet
201120122013
Total assets$351,927$376,977$475,972
Cash - non-interest-bearing$370,512$149,288
Savings and temporary cash investments$0$324,332
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$8,519$6,567
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$-2,054$-4,215
Total liabilities$2,693$2,452$2,223
Accounts payable and accrued expenses$2,452$2,223
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$349,234$374,525$473,749
Unrestricted net assets$374,525$473,749
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002
Total revenue$72,532$64,459$80,317
Contributions, gifts, grants, and similar amounts received$0$0$0
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$65,914$57,456$74,947
Investment income$6,608$7,003$5,370
Gain or (loss) from sales of assets other than inventory$0$0$0
Gross amount from sales of assets other than inventory$0$0$0
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0
Less: cost of goods sold$0$0$0
Other revenue$10$0$0
Total expenses$52,342$59,243$75,903
Grants and similar amounts paid$0$0$0
Benefits paid to or for members$0$0$0
Salaries, other compensation, and employee benefits$18,126$24,734$24,814
Professional fees and other payments to independent contractors$1,875$2,010$2,375
Occupancy, rent, utilities, and maintenance$8,104$8,140$10,047
Printing, publications, postage, and shipping$13,239$11,045$19,479
Other expenses$10,998$13,314$19,188
Net assets or fund balances at end of year$158,784$164,000$168,414
Excess or (deficit) for the year$20,190$5,216$4,414
Net assets or fund balances at beginning of year$138,594$158,784$164,000
Other changes in net assets or fund balances$0$0$0
Balance Sheets
200020012002
Total assets$159,875$165,048$171,359
Cash, savings, and investments$153,785$161,210$169,772
Land and buildings$0$0$0
Other assets$6,090$3,838$1,587
Total liabilities$1,091$1,048$2,945
Net assets or fund balances$158,784$164,000$168,414
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
199920002001
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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2American Electric Power System Retiree Medical TrustPO BOX 535007, Pittsburgh, PA 15253-5007PA1994-07$402,838,147
3The Deere & Company Welfare Benefit Veba For Salaried EmployeesPO BOX 535007, Pittsburgh, PA 15253-5007PA2004-11$297,725,011
4Kpmg Llp Health Plans TrPO BOX 535007, Pittsburgh, PA 15253-5007PA2003-12$196,065,627
5Granite State Electric Company Post Retirement Benefit Trust For The, Non-Rep MedicalPO BOX 535007, Pittsburgh, PA 15253-5007PA1995-07$143,205,560
6Veba Health Insurance Trust For Non-Union Employees Of Keyspan, Lilco-Leased Lipa Non-Union VebaPO BOX 535007, Pittsburgh, PA 15253-5007PA2000-03$142,178,783
7Granite State Electric Company Postretirement Benefit Trust For, Rep HealthPO BOX 535007, Pittsburgh, PA 15253-5007PA1995-07$130,229,929
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9Rockwell Automation Veba TrPO BOX 535007, Pittsburgh, PA 15253-5007PA2004-04$117,507,914
10Pennsylvania Mountains Healthcare Alliance Mult Emp Health Bnfts Tr150 Mccracken Run Rd, Dubois, PA 15801-3616PA2002-09$75,630,557
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12Northeast Pennsylvania Sch Dist Tr, Serino Frank A Ttee38 Gateway Shopping Ctr, Edwardsville, PA 18704-4424PA2000-03$46,846,672
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15Northern Tier Insurance Consortium33 Springbrook Dr, Canton, PA 17724-9356PA1999-09$31,848,117
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18Wheeling-Pittsburgh Steel Corporation Retiree Benefits Plan60 Boulevard Of The Allies 5th, Pittsburgh, PA 15222PA2006-03$21,714,999
19Bricklayers & Allied Craftworkers Local 1 Pa-De Health & Welfare Fud, 1 Local Of Pa-De Welfare Fund2706 Black Lake Pl, Philadelphia, PA 19154-1008PA1999-12$19,662,505
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Number of organizations performing similar types of work
Alaska7
Alabama14
Arkansas7
Arizona17
California174
Colorado25
Connecticut40
District of Columbia24
Delaware11
Florida55
Georgia33
Hawaii17
Iowa34
Idaho5
Illinois101
Indiana134
Kansas29
Kentucky10
Louisiana15
Massachusetts50
Maryland35
Maine7
Michigan82
Minnesota68
Missouri39
Mississippi5
Montana21
North Carolina85
North Dakota4
Nebraska13
New Hampshire11
New Jersey54
New Mexico7
Nevada13
New York198
Ohio115
Oklahoma20
Oregon20
Pennsylvania188
Rhode Island11
South Carolina12
South Dakota5
Tennessee30
Texas107
Utah16
Virginia67
Vermont1
Washington37
Wisconsin74
West Virginia15
Wyoming5
International7
Total2,174
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralPennsylvania Association Of Retired State Employees, P A R S E2929 Gettysburg Rd Ste 1, Camp Hill, PA 17011-7253PA2010-08$298,745
SubordinatePennsylvania Association Of Retired State Employees, Parse Central Penn Chapter621 Mallard Rd, Camp Hill, PA 17011-1220PA2010-08$0
Number of affiliated organizations
Pennsylvania2
Total2

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