HomeMy WebLinkAbout10-16-14 � 1505611185
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes �NHERITANCE TAX RETURN 21r 14 ��2 6 9
PO BOX 280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDWYY
1, �3032�7,4 01041930
DecedenYs Last Name Suffix DecedenYs First Name M I
MOWERY, JR • HAROLD F
(If Applicable) Enter Surviving Spouse's information Below
Spouse's Last Name Suffix Spouse's First Name M I
�10WERY PHYLLIS S
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
],93-24-08�0 REGISTER OF ViIILLS
FILL IN APPROPRIATE BOXES BELOW
� 1. Original Return � 2. Supplemental Return � 3. Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of 0 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule 0)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Day!ime Telephone Number
STANLEY A • SMITH, ESQUIRE 717-233-5731
REGISTER OF WILLS USE ONLY
rv
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First Line of Address -- �� �.� f''�
P-°::� �� c a �=7
RHOADS 8� SINON LLP F�`�' -,= �3 'i -"
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Second Line of Address � ' o� `' �
P • O - B O X Ii��-{E� � � DATE��ILE �
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City or Post Office State ZIP Code �
HARRISBURG PA 171'08 � • ~ F- n�
. f--. �� n
c,� -�
corresPondent'se-mai�address: SSf'1ITHa�RHOADS-SINON • COrI
Under penal:ies of perjury, I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,cocfect a d complete. Deciaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATU PEF3��'1N R� O LE FOR FILING RETURN DATE
/`% ,"- , ,� "PHYLLIS S • MOWERY '�j' ''�� /
AD ES
C/0 HOADS 8� S NON LLP P • 0 • BOX 1,1,46 , HARRISBURG , PA ],71,08
SIGNATUR THER TH N REPRESENTATIVE DATE
STANLEY A • S�1ITH, ESQUIRE
ADDR
C/0 RHOADS & SINON LLP P • 0 • BOX 1,],46 , HARRISBURG, PA 1,71�8
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1,5�56111,85 1,50561,11,85 � ��l
OM4647 3.000 `� /
`��
� 15�5611285
REV-1500 EX(FI)
DecedenYs Social Security Number
DecedentsName f10WERY� JR HAROLD F 1�
RECAPITULATION
1. Real Estate(Schedule A) . . . . • • • • • • • • • • • • _ • • • • • • • • • • • 1. 2 I,� ,0 0� • �0
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. ],, 1,4 2, 5 6 3 • 0�
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3. 4 6 5,9 9 6 � ��
4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4. � • ��
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 13,5 8 6 • ��
6. Jointly Owned Property(Schedule F) � 5eparate Billing Requested , , , , g, � • 0�
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) � Separate Billing Requested . . . . 7. 5 8 4 ,7 9 5 • �0
8. Total Gross Assets (total Lines 1 through 7) . . . . . . . . . . . . . . . . . . g. 2 � 4 16 �9 4 0 • 0�
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 6 5, 5 9 6 � ��
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule i) , , , , , , , , . �p. 5,16 7 • ��
1 1. Total Deductions (total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 1 1. 7 O,7 6 3 • ��
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. 2 ,3 4 6 �17� • ��
13. Charitable and Governme�tal Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 1,2 9 5,3 8 6 • �0
14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , 14. 1 ,�5�,7 91 • ��
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
�a>c,.2,X.o� 1,o5a ,�91 . aa 15. O . 00
16. Amount of Line 14 taxable
at lineal rate X.0 4 5 0 . �� �g. O • 0�
17. Amount of Line 14 taxable
at sibling rate X.12 � • �� 17. � • ��
18. Amount of Line 14 taxable
at collateral rate X.15 � , �� 1 g. � • ��
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 • ��
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
$IC�2 2
� 1,5�561,1,285 ],50561,1,285 �
OM4648 3.000
REV-1500 EX(FI) Page 3 File Number
DecedenYs Complete Address: 21, 1,4 ��2 6 9
DECEDENTS NAME
MOWERY, JR • HAROLD F
STREET ADDRESS
CU�1BERLAND
CITY STATE ZIP
CA�1P HILL PA 17�1,1
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) � • ��
2. Credits/Payments
A. Prior Payments � • ��
B. Discount � • ��
Total Credits(A+B) (2) � • �0
3. Interest
(3) � - ��
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4) � � ��
5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) � • ��
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AP�ROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . : a �
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . ❑ �
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ �
d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . .
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ❑ ❑
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : ❑ �
3. Did decedent own an "in trust for"or payable-upon-death bank account or security at his or her death?
4. Did decedent own an individual retirement account, annuity, or other non-probate property,which ❑ ❑
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . • • . • • • • • • • • • • •
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.�9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent
[72 P.S.§9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an
adoptive parent or a stepparent of the child is 0 percent[72 P.S.�9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.,t39116(a)(1)j.
• The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent [72 P.S.�9116(a)(1.3)]. A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
OM4671 2.000
REV-1502EX+�,�_,2> SCHEDULE A
pennsylvania
DEPAR71v1ENTOF REVENUE REqL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Harold F. Mowe Jr. 21 14 00269
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet if the property has been sold.
ITEM Include a copy of the deed showing decedenYs interest if owned as tenant in common. VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�. 309 Meadow Trail, Dillsburg, Monaghan Township, York
County, Pennsylvania; Parcel #67-38-000-PD-0146-00; more
particularly described in Deed dated 12/17/70 and
recorded in York County Deed Book 631, Page 991. This
property is titled in the name of Harold F. Mowery, Jr. 210,000
Value based on attached appraisal.
TOTAL (Also enter on Line 1,Recapitulation.) $ 210,000
zwases z.000 If more space is needed, use additional sheets of paper of the same size.
R E V-1503 EX+(&12)
pennsylvania SCHEDULE B
DEPARTMENTOFREVENUE STOCKS 8� BONDS
INHERITANCETAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Harold F. Mowe Jr. 21 14 00269
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�. Charles Schwab Account 1,140,427
- owned as tennants in common with spouse, Phyllis S.
Mowery; total value of account is $2,280,653. 67 with
accrued interest of $4,271.16. Valuation attached.
Interest accrued to 3/3/2014 2,136
TOTAL (Also enter on Line 2,Recapitulation) $ 1,142,5 63
zwasss z.000 If more space is needed, insert additional sheets of the same size
REV-1504EX+(g-12) SCHEDULE C
pennsylvania CLOSELY-HELD CORPORATION,
DEPARTMEMOFREVENUE PARTNERSHIP OR
INHERITANCETAX RETURN
RESIDENT DECEDENT SOLE-PROPRIETORSHIP
FILE NUMBER
ESTATE OF
Harold F. Mower Jr. 211400269
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent,
other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM NUMBER VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�� 50$ of PHM Associates 465,996
Valued at $931, 991.41. Based on value of cash account
at death and appraisal as prepared by Noone &
Associates. PHM Associates was owned 50� by Harold F.
Mowery,Jr. and 50� by Phyllis S. Mowery. Appraisal
attached.
TOTAL(Also enter on line 3,Recapitulation) $ 465,996
(If more space is needed,insert additional sheets of the same size)
zwass�z.000
REV-1506EX+„z-,,, SCHEDULE C-2
pennsylvania
pEPARTMENTOF REVENUE PARTNERSHIP
INHERITANCETAXRETURN INFORMATION REPORT
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Harold F. Mowe Jr. 21 14 00269
1. Name of Partnership pHM Associates Date Business Commenced 3/7/1977
Address 2849 Vista r�r�le Business Reporting Year 12/31/2013
City Camp Hill State PA Zip Code 17011
2. Federal Employer ID Number23-2009987
3. Type of Business�nayement Product/Service Real Estate
4. Decedent was a � General ❑ Limited partner. if decedent was a limited partner, provide initial investment $ 0
5 PARTNER NAME PERCENT PERCENT BALANCE OF
OF INCOME OF OWNERSHIP ` CAPITAL ACCOUNT
A. Ph llis S. Mowe 50. 0000
B.
C.
D.
6. Value of the decedent's interest $ 465,996
7. Was the partnership indebted to the decedent?, , , , , , , , , , , , , , , , , , , , , , ❑ Yes � No
If yes, provide amount of indebtedness $ 0
8. Was there life insurance payable to the partnership upon the death of the decedent? , ❑ Yes � No
If yes, Cash Surrender Value $ 0 Net proceeds payable $ �
Owner of the policy
9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was
prior to 12-31-82?
❑ Yes � No If yes, ❑ Transfer ❑ Sale Percentage transferred/sold 0.0000
Transferee or Purchaser Consideration $ 0 Date
Attach a separate sheet for additional transfers and/or sales.
10. Was there a written partnership agreement in effect at the time of the decedent's death? , , , , , , ❑ Yes �X No
If yes, provide a copy of the agreement.
1 1. Was the decedenYs partnership interest sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X No
If yes, provide a copy of the agreement of sale, etc.
12. Was the partnership dissolved or liquidated after the decedent's death?. . . . . . . . . . . . . . . . � Yes ❑ No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
Surttiving s ouse became sole owner
13. Was the decedent rela�ed to any of the partners?, . . . . . . . . . . . . . . . . . . . . . . � Yes ❑ No
If yes, explain Decedent was the husband of his�artner _
14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . ❑ Yes � No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE
A. Detailed calculations used in the valuation of the decedenYs partnership interest.
B. Complete copies of financial statements or federal partnership income tax returns(Form 1065)for the year of death and four preceding years.
C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have
been secured,attach copies.
D. Any other information relating to the valuation of the decedenPs partnership interest.
r�vasss z o00
REV-1508 EX+(OB-12)
pennsyivania SCHEDULE E
DEPARTMENTOF REVENUE CASH, BANK DEPOSITS 8� MISC.
INHERITANCETAXRETURN PERSONAL PROPERTY
RESIDENTDECEDENT
ESTATE OF: FILE NUMBER:
Harold F. Mowe Jr. 21 14 00269
include the proceeds of litigation and the date the proceeds were received by the estate.
All propert 'ointl owned with ri ht of survivorship must be disciosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Wage Works — Refund of Nationwide insurance premium. 545
2 Penn Treaty — Final payment of decedent's long term care
policy. 4,160
3 Nationwide/Provident Mutual - demutualized cash received
from claim filed with the Department of Unclaimed
Property (claim #100750222) . 8,881
TOTAL(Also enter on line 5, Recapitulation) $ 13,58 6
2wasnD 2.00o If more space is needed,use additional sheets of paper of the same size.
REV-151D EX+(OS-09) SCHEDULE G
pennsylvania
DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND
INHERITANCETAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Harold F. Mowerv, Jr. 21 14 00269
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM �r.�a�oeT�n�nn�eoFT�m�wsFeRee,Tr,eiRReu,nons�ea,o�eeeoer,rrnr�o DATEOFDEATH %OFDECD'S EXCLUSION TAXABLE
NUMBE �i-EDAfEOF1RPNSFERATTACHACOPVOFTHEDEcDFORREALE57A7E. VALUEOFASSET INTEREST IFAPPLICABLE VALUE
�� Charles Schwab IRA 582,250 100.0000 0 582,250
- beneficiary is wife, Phyllis
S. Mowery. Valuation attached.
Interest accrued to 3/3/2014 2,545 100.0000 2,545
TOTAL(Also enter on line 7, Recapitulation)$ 584 795
If more space is needed,use additional sheets of paper of the same size.
9W46AF 2.000
REV-151�EX+�oe-,3, SCHEDULE H
pennsylvania
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Harold F. Mowe Jr. 21 14 00269
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
� Trinity Lutheran Church - Payment of use of church
for funeral service. 1,000
Total from continuation schedules . . . . . . . . . 28,813
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
���, State ZIP
Year(s)Commission Paid:
2. Attorney Fees: 32,500
3. Family Exemption: (If decedent's address is not the same as claimanYs,attach e�lanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 1,2 5 4
5. Accountant Fees:
g. Tax Return Preparer Fees:
7.
1 Noone & Associates — payment for use of appraisal of
PHM Associates real estate. 200
2 The Patriot—News Co. — Payment for estate
advertising. 254
Total from continuation schedules . . . . . . . . . 1,575
TOTAL(Aiso enter on Line 9,Recapitulation) $ 65 596
swasr�c z.000 If more space is needed, use additional sheets of paper of the same size.
Estate of: Harold F Mowery, Jr. 21 14 00269
Schedule H Part 1 (Page 2)
Item
No. Description Amount
2 Tim Koch - Payment for organist for funeral service. 200
3 Lemoyne/Lower Al1en Police - Payment for assistance
with funeral. 100
4 Camp Hill Police - Payment for assistance with
funeral. 100
5 United State Postmaster - Payment for postage. 92
6 West Shore Country Club - Payment for £uneral
luncheon. 7,000
7 Rolling Green Cemetery - Payment for gravemarker. 4,787
8 Myers-Harner Funeral Home - Payment of funeral. 16,046
9 Pealers - Payment for funeral flowers. 48$
Total (Carry forward to main schedule) 28,813
Estate of: Harold F. Mowery, Jr. 21 14 00269
Schedule H Part 7 (Page 2)
3 Cumberland Law Journal - Payment for estate
advertising. 75
4 Administrative expenses - estimated costs and fees
until closing of estate. 1,500
Total (Carry forward to main schedule) 1,575
REV-1512 EX+�,Z�,2, SCHEDULE I
pennsylvania
DEPARIMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Harold F Mowerv, Jr 21 14 00269
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
� Homeland - Payment for medical services rendered. 3,062
2 Milestone Staffing CNAs and Visiting Angels - Payment
for medical services rendered. 2,105
TOTAL(Also enter on Line 10, Recapitulation) $ 5 167
zwasaN z-000 If more space is needed, insert additional sheets of the same size.
REV-1513 EX+(01-10) SCHEDULE J
pennsylvania
DEPARTMENTOF REVENUE BENEFICIARI ES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Harold F. Mowe Jr. 21 14 00269
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERN Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Inciude outright spousal distributions and transfers under
Sec. 9116(a)(1.2).]
�. Phyllis S. Mowery
2849 Vista Circle
Camp Hill, PA 17011
50� of PHM Associates
Inventory Value: 465,996
Charles Schwab IRA
Inventory Value: 582,250
Accrued: 2,545 Surviving Spouse 1,050,791
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 71-IROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
�� NON-TAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
� See Attached
1
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 1 2 95 38 6
If more space is needed, use additional sheets of paper of the same size.
9W46AI 2.000
Estate of: Harold F. Mowery, Jr. 21 14 00269
Schedule J Part 2A (Page 1)
Item
No. Description Amount
1 Unified Credit Trust under Item 4
of the Will 1,295,386
ESTATE OF HAROLD F. MOWERY, JR.
PA 1500-Pennsylvania lnheritance Tax Return
SSN: 162-22-2749
1. Last Will and Testament and Codicils Page 1, Number 6
2. 309 Meadow Trail, Dillsburg, PA - Appraisal Schedule A, Item 1
3. Charles Schwab Investment Account—valuation Schedule B, Item 1
4. PHM Associates—Balance Statement Schedule C, Item 1
Letter of permission to use appraisal
Appraisal of 1023 Mumma Rd.
2011-2013 Form 1065 for partnership
5. Nationwide/Provident Mutual —proof of unclaimed property Schedule E, Item 3
6. Charles Schwab IRA—valuation Schedule G, Item 1
7. The Harold & Phyllis Mowery Charitable Remainder
Unitrust Trust Instrument
960051.1
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LAST WILL AND TESTAMENT
OF �
4i
i
HAROLD F. MOVJERY. JR. �
. I
F. MOWERY JR. of Cam Hill, Cumberland County, Pennsylvania, i
I, HAROLD , , P ,
I
being of sound and disposing mind and memory; do make, publish and declare this to be my Last �
�TJill and Testament, hereby revoking all ��Jills and Codicils by me at any time previously made.
I am married to PHYLLIS S. MOWERY (hereinafter referred to as "My Spouse")
and the children born of our marriage are, HAROLD F. MOWERY; III , PHYLLIS D.
VANGAVREE and THEODORE W. MOWERY. As used herein the term "my children" shall
refer to the aforelisted children born of my marriage with My Spouse.
1. TANGIBLE PERSONAL PROPERTY. I give and bequeath all of my
household furniture and furnishings, automobiles, other motor vehicles, books, pictures,jewelry,
china, crystal, appliances, silverware, wearing apparel; articles of household or personal use or
adornment, collections, artworks; boats and recreational equipment and vehicles, computers
(including all items of hardware and software used with or for my computers); toQether «-ith all
policies of insurance thereon, to My Spouse, if My Spouse survives me. If My Spouse does not
survive me; I Qive such articles to my children living at my death in as nearly equal shares as they
shall select under the supervision of my Executor. :�ny cost of packinQ and shipping said
Page 1 of 14 Pages
61450.1
personalty to the beneficiaries; including insurance; shall be paid by my Executor as a general
administration cost. If any such articles cannot be fairly divided or distributed in kind in the
opinion of my Eaecutor, such articles shall be sold and the proceeds thereof shall pass as a part of
my residuary estate.
2. BEQUESTS PAYABLE IF MI' SPOUSE DIES BEFORE ME. If My
Spouse dies before me, I make the follo��ing bequests:
(a) BecLuests to Grandchildren.
(1) I Qive and bequeath the sum of TWENTY-T���O
THOUSAND ONE HUI�TDRED DOLLaRS (�22,100.00) to each
Qrandchild of mine who has not graduated from hiQh school at the time of
my death.
(2) I give and bequeath the sum of T��JELVE THOL'SAI�TD
OI�TE HUI�TDRED DOLLARS ($12,100.00) to any grandchild of mine who
has graduated from hiah school but has not attained the age of twenty-one
(21) years at the tirne of my death.
(�) I give and bequeath the sum of TEN THOUSAI�TD
DOLLARS (�10;000.00) to any grandchild of mine «�ho has attained the aQe
of t��ent��-one (21) 5�ears but has not yet attained the aQe of t«�ent��-three (23)
years. It is my hope that such grandchild will complete his or her
under�raduate dearee.
(4) I�1ot���ithstanding the provisions of this ITEM 2(a); any
bequest to a grandchild under this ITEM shall be paid to the grandchild's
parent��,-ho is a child of mine as custodian for the grandchild under the
Pennsylvania L'niform Transfer to Minor's Act until the grandchild attains
the age of t«�enty-fi�-�e years.
(�) The bequests under this paraQraph (a) are intended to
continue the tradition of My Spouse and me makin� gifts to our
arandchildren upon araduation from hiQh school, upon attaining the a�e of
t��.enty one years and upon graduation from colleae. No Qrandchild shall
Page 2 of 14 Pages
receive bequests under more than one subparagraph of this ITEM 2(a). If
My Spouse or I make any such gifts to a grandchild ��%hile either of us is
livina, the gift v,�ill be deemed to be an advancement under this ITEM. I
hereby Qrant my Eaecutor broad latitude in the iinplementation of this
paragraph (a) to fulfill my intent and I ask that the beneficiaries under this
Will honor such decisions of my Executor.
(b) Sequest to Chariri�. I �ive and bequeath to THE FOLJ�DaTION
FOR ENHANCI'�TG COMMUTTITIES ("TFEC"), Harrisbura, Pennsylvania, a sum
equal to the difference between T��o Hundred Fif1y Thousand Dollars
(�2�0,000.00) and the amount actually passing to TFEC on account of my death
from the Harold F. Mowery, Jr. and Phyllis S. Mo«�ery Charitable Remainder
Unitrust dated December 27, 2000. Any sutn passing to TFEC under this paraQraph
(b) shall be added to the assets of the Mo«�ery Family Fund.
The bequests under this ITE?��I 2 shall be null and void if I die before '_VIy Spouse.
3. BEQUEST. I �ive; devise and bequeath to My Spouse, if My Spouse
survives me, all of rny ri�ht, title and interest in PHM ASSOCIATES; a Perinsylvania general
partnership, and my right, title and interest in real estate known and numbered as 1023 Mumma
Road; Lemoyne; Cumberland Count��; Pennsylvania, ��,hich is held by such partnership. If My
Spouse disclaims the bequest under this ITEM 3, I Qi��e, devise and bequeath such disclaimed
assets to the linified Credit Trust under ITEM 4 hereof,
4. U�IIFIED CREDIT TRLJST, I give; devise and bequeath to my Trustee
hereinafter named, I:�T TRL?ST?�EVERTHELESS, to be held, administered and disposed of in
accordance ��-ith this ITE'_v1 for the benefit of��Iy Spouse and my issue (herein referred to as the
"Unified Credit Trust") an amount equal to the sum of the balance of the dollar ainount not taxed
in my estate due to the application to my estate of(i) the applicable credit amount against federal
estate tax perinitted under Section 2010 of the Internal Revenue Code of 1986; as amended, or any
Page 3 of 14 PaQes
subsequent successor or parallel provision thereto (the "Applicable Credit:�mount"), after
deductina therefrom the value, for federal e�tate tax purposes; of(a) assets included in my federal
gross estate ���hich pass or ha�-e passed other than under the terms of this Will and which���ill
utilize a portion of the applicable Credit �nount, (b) any bequests under the preceding ITEMS of
this Will ��hich «�ill utilize a portion of the Applicable Credit Amount and (c) adjusted taxable
cifts not included in my federal �ross estate but included in the computation of the tentative
federal estate ta� in my estate; and (ii) the state death tax credit allo��-ed for federal estate tax
purposes (but only to the extent its use«-ill not increase any Death Taxes; other than Pennsylvania
Inheritance or Pennsylvania Estate Taaes, o��-ing by my estate). My Trustee shall have, hold,
mana�e, invest and reinvest the assets of the Unified Credit Trust, collect the income and
(a) If My Spouse survives me, beginning at my death, my Trustee shall
pay over the net income of the Lnified Credit Trust to My Spouse during My
Spouse's lifetime, in installments not less fi•equently than quarterly. In addition, my
Trustee shall pay to My Spouse such amounts of the principal of such trust as; in
the sole discretion of my Trustee; shall be necessary for the maintenance; support
and medical and nursing care of My Spouse, taking into consideration any other
means readily available for such purposes. My Spouse as a beneficiary hereunder
shall have the exclusive and unrestricted right during My Spouse's lifetime to
occupy or other��ise use any residence held ���holly or partially in this Trust and the
Trustee shall; at the request of My Spouse, sell any interest in any residence held in
this Trust and may, as Trustee, use the proceeds for the purchase of another
residence or for investment in income producina property; as My Spouse may
recommend.
(b) Upon the death of the survivor of My Spouse and me; my Trustee
shall distribute the principal and any undistributed income of the Unified Credit
Trust to my issue then living, per stirpes; provided; ho«'ever; that should any such
issue be the issue of a deceased child of mine and shall not then have attained the
aQe of thirty ��ears; each such issue's share shall be retained by my Trustee, I'�T
TRtiST NEVERTHELESS; each to be held, adininistered and disposed of as a
Page 4 of 14 Pages
separate trust estate in accordance ti��ith ITEM 7 for the benefit of each such issue
(the "Retention Trust").
�. RESIDUE. I aive, devise and bequeath all of the rest, residue and
remainder of my propem�; real, personal and mi�ed, not disposed of in the preceding portions of
this Will, including all property over which I hold a po«�er of appointment (which po���ers of
appointment I hereby exercise in fa��or of my estate); to My Spouse, if My Spouse survives me. If
My Spouse does not survive me; I give and bequeath said residue to my issue living at my death,
per stirpes; provided, however; that should any such issue be the issue of a deceased child of mine
and shall not then have attained the age of thirty years, each such issue's share shall be retained by
my Trustee, IN TRUST NEVERTHELESS, each to be held, adininistered and disposed of as a
separate trust estate in accordance «�ith ITEM 7 for the benefit of each such issue (the "Retention
Trust").
6. CO�CERNI?�TG REAL ESTATE. I own a parcel of real estate situate in
Monaghan Township, York Counn�; Pennsylvania, containing approximately 18 acres of land
improved ��,-ith a recreational home sometimes referred to as the "A-Frame;" said parcel of real
estate and improvernents hereinafter called �`Cabin Property." It is my «-ish and desire that the
Cabin Property remain in the Mo«�ery family. If My Spouse survives me, I intend for the Cabin
Propei-ry to be distributed in kind under ITEM 4 and retained as an asset of the Unified Credit
Trust for My Spouse�s lifetime. At the death of the survivor of My Spouse and me, I hereby grant
a first option to acquire the Cabin Property in favor of my dauahter, PHYLLIS D. VANGaVREE,
on the followinQ terms: «�ithin six (6) months after the death of the survivor of�1y Spouse and me
Page � of 14 Pages
(the "Distribution Date"); my said dau�hter shall have the right to acquire the Cabin Property by
indicating to my Executor or Trustee; as the case may be, in ���riting, her desire to have said
Property conveyed to her on the condition that her final distributive share of my estate or trust
shall be reduced by the fair market value of said Cabin Property as of the Distribution Date. If her
final distributive share is less than said asset value; my dauahter shall pay to my estate or trust
such difference in cash irnmediately prior to the final distribution of my estate or trust. If my said
dauahter should not elect to acquire the Cabin Property by failina to give the v��ritten notice to my
Executor or Trustee as aforesaid, then and in such event I extend a second option to my sons,
HAROLD F. ?�ZO��ERY, III and THEODORE W, MOWERY; to acquire said Property either
jointly or individually as they may agree, based upon such fair market value as of the Distribution
Date. If none of my said children shall elect to acquire said Cabin Property as provided above,
then and in that ultimate event; said Cabin Propern� shall be distributed to my issue, per stirpes,
livin� on the Distribution Date.
7. RETENTION TRUST. My Trustee shall have; hold, manage, invest and
reinvest the assets of the Retention Trust, collect the income and
(a) Until the beneficiary of the Retention Trust (the "Beneficiary") shall
have attained the age of t��,�enty-one years, my Trustee shall from time to time pay to
or for the benefit of the Beneficiary such ainounts of the net income and principal
of the Retention Trust as; in the sole discretion of my Trustee; shall be necessary for
the Beneficiary's maintenance; support; medical and nursin� care and education;
includina colle�e and Qraduate education; takin� into consideration any other means
readily available for such purposes. At the end of each year any unexpended
incoine shall be added to the principal of the Retention Trust.
Page 6 of 14 Pages
(b) After the Beneficiary shall have attained the aQe of t«�ent��-one years,
my Trustee shall thereafter pay to the Beneficiary the net income derived from the
Retention Trust in installments not less frequently than quarterly and such amounts
of the principal as, in the sole discretion of my Trustee, shall be necessary for the
Beneficiary's maintenance, support, medical and nursing care and education,
including colleae and graduate education, takina into consideration any other means
readily available for such purposes,
(c) If at the time of the creation of the Retention Trust the Beneficiary
shall have then attained the age of thirty years, or if the Beneficiary shall thereafter
attain that aQe; the Trustee shall distribute outriQht to the Beneficiary the then
remaining principal and any accumulated income of the Retention Trust.
(d) If a Beneficiary shall die before final distribution of the assets of the
Reiention Trust is made; the then remainina principal and any undistributed income
of the Retention Trust shall be distributed to the Beneficiary's issue then livina, per
stirpes; or if the Beneficiary has no issue then livinQ, to the issue then living of the
parent of the Beneficiary ��-ho «�as a child of mine, per stirpes, or, if such parent has
no issue then living; to my issue then livina, per stirpes; provided, however, that if
any such beneficiary has not then attained the aQe of thirty years, each such
beneficiary's share shall be held in trust under this ITEM for the benefit of such
beneficiary.
8, LIMIT ON TERM OF TRUSTS. ?�Tothing herein is intended to; nor shall it
be construed to, postpone the vestina of any part of the assets of any separate trust estate hereunder
for more than twenty-one years after the death of the survivor of ine, My Spouse and my issue
living at the time of my death. At the expiration of such period the assets of a11 the separate trust
estates hereunder shall immediately vest in fee simple absolute in and be distributed outright to the
person or persons then entitled to recei��e the income therefrom, «-hether in my Trustee's discretion
or otherti�ise.
9. SPENDTHRIFT PROVISIO;�T. i��o interest in income or principal of my
estate or any trust created hereunder shall be subject to attachment, le�y or seizure by any creditor,
Page 7 of 14 Pages
spouse, assignee or trustee or receiver in bankruptcy of any benefician�of my estate or of any trust
created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall
pay over the net income and the principal to the beneficiaries herein desiQnated; as their interests
may appear, `��ithout re�ard to any attempted anticipation (e�cept as may be specifically provided
herein), pledging or assianment by any beneficiaiy of my estate or of any trust created hereunder
and«�ithout regard to any claim thereto or attempted le�-y, attachment, seizure or other process
against said beneficiaiy.
10. SL'RVIVAL PRESUMPTIO'�'�S. Any person, other than My Spouse; «ho
shall ha��e died at the same time as I or under such circumstances that it is difficult or impossible
to determine «�ho shall have died first, shall be deemed to have predeceased me. If My Spouse
and I shall have died at the same time or under such circumstances that it is difficult or impossible
to determine «�ho shall have died first; My Spouse shall be deemed to ha�-�e survived me. Any
person other than me���ho shall have died at the same time as any then beneficiary of income of
my estate or a trust created hereunder or under such circumstances that it is difficult or impossible
to determine ���ho shall have died first, shall be deemed to have predeceased such beneficiary.
11. FIDUCIARY POWERS. In the settlement of my estate and durin�the
continuance of any trust created hereunder; zny Executor and my Trustee shall possess; amor_a
others, the follo��ina po��,�ers, exercisable ��-ithout prior court approval, but in all cases to be
e�:ercised for the best interests of the beneficiaries:
(a) To retain any in�-estments I may have at my death so long as my
Executor or Trustee may deem it advisable to my estate or trust so to do, including
Page 8 of 14 Pages
securities o��ned, issued or underwritten by any corporate Executor or Trustee or
any of their affiliates.
(b) To var;� investments, «-hen deemed desirable by the Trustee, and to
invest in every kind of propert�� and t��pe of investment, including securities o��ned,
issued or under«�ritten by any corporate Trustee or any of its affiliates; or as to
��-hich such Trustee or its affiliate acts as investment advisor, as the Trustee shall
deem«�ise.
(c) In order to effect a division of the principal of my estate or trust or
for any other purpose, including any final distribution of my estate or trust, my
Executor or Trustee is authorized to make said di�•isions or distributions of the
personalty and realty partly or «�holly in kind. If such division or distribution is
made in kind; said assets sha11 be divided or distributed at their respective values on
the date or dates of their division or distribution. In making any division or
distribution in kind; my Executor or Trustee shall divide or distribute said assets in
a manner ���hich will fairly allocate any unrealized appreciation amona the
beneficiaries.
(d) To sell either at public or private sale and upon such terms and
conditions as my Executor or Trustee may deem advantageous to my estate or trust;
any or all real or personal estate or interest therein o��,�ned by my estate or trust
severally or in conjunction«�ith other persons or acquired after my death by my
Executor or Trustee, and to consummate said sale or sales by sufficient deeds or
other instruments to the purchaser or purchasers, conveying a fee simple title; free
and clear of all trust and«�ithout obligation or liabilit�� of the purchaser or
purchasers to see to the application of the purchase money or to make inquiry into
the validity of said sale or sales; also, to make, execute, ackno«�ledge and deliver
any and all deeds, assignments, options or other «�ritings «�hich may be necessary or
desirable in cariying out any of the powers conferred upon my Executor or Trustee
in this paragraph or else«=here in this Wi11.
(e) To mortgaae real estate and to make leases of real estate for any
term.
(� To borrow money from anv paz-ry, includinQ my E�ecutor or Trustee;
to pay indebtedness of mine or of my estate or trust; expenses of administration,
Death Ta�es or other taxes.
(g) To pay all costs, e�penses; leQally enforceable debts, funeral
e�penses and charges in connection«�ith the administration of my estate or trust.
Page 9 of 14 Pa�es
(h) To vote any shares of stock«-hich form a part of my estate or trust
and to otherv,-ise exercise all the po��,�ers incident to the ownership of such stock and
to actively manaQe and operate any incorporated or unincorporated business,
includin� any joint ventures and partnerships; and to incorporate any such
unincorporated business; with all the riahts and powers of any o��mer thereof.
(i) In the discretion of my Eaecutor or Trustee, to unite with other
o«�ners of siinilar property in carrying out any plans for the reorganization of any
corporation or cornpany «�hose securities form a part of my estate or trust.
(j) To assign to and hold in my estate or trust an undivided portion of
any asset.
(k) To hold investments in the name of a nominee.
(1) To compromise controversies.
(m) To disclaim; in���hole or in part; any and all interests in property
o��,-ned by me at the time of my death; including those passing to me by Will,
intestacy, contract;joint o«�nership, operation of law or other���ise.
(n) To desiQnate one or more persons or a corporation to act as ancillary
fiduciaiy in any jurisdiction in which ancillary administration may be necessary,
such ancillaiy fiduciaiy to serve without bond or security and to have all powers,
authorities and discretions conferred hereunder.
(o) To eznploy and compensate from income or principal, in the
discretion of my E�:ecutor or Trustee, investment and le�al counsel, accountants;
brokers and other specialists, and, «�henever there shall be no corporate Executor or
Trustee in office, a corporate custodian; and to delegate to investment counsel
discretion��ith respect to the investment and reinvestment of any or all of the assets
held hereunder.
(p) Subject to ITE��1 6; to manaQe and develop all or any part of any real
property that may be o«�ned by my estate or any trust, including but not liinited to;
the po`�-er to subdivide (including the dedication of parks; easements or streets,
«�ith or «-ithout consideration); to obtain the vacation of a plat; to adjust
boundaries; to subinit property to a condominium project and do a11 acts necessaz-��
in connection there«ith; to �rant options to purchase or to lease; to construct
buildinQs or to alter or remove buildings; and make such improvements to real
propert� as my Eaecutor or Trustee determines to be appropriate (includin�-
improvements not situated directly on the particular real property); to Qrant
Paae 10 of 14 PaQes
easements or encumbrances of any kind; and to release any interest in the property:.
and to abandon or demolish any property including an interest in real property
deemed by my Executor or Trustee to be «�orthless or of insufficient value to keep
or protect.
12. E�CULPATORY CLAliSES. In the settlement of my estate:
(a) My Eaecutor shall not be personally liable for any loss to my estate
or to any beneficiazy of my estate resulting from an elec.tion made in aood faith to
claim a deduction as an income taa deduction or as an estate tax deduction.
(b) In valuina property in my aross estate for the purposes of any Death
Tax; iny E�ecutor shall not be personally liable for any loss to my estate or to any
beneficiary of my estate resulting from my Executor's decision made in good faith
to use a particular valuation date.
13. TAX CLAUSE. All inheritance; estate and similar taaes becoming due by
reason of m�� death, except any ta�es relating to generation skipping transfers imposed under
Chapter 13 of Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), whether such
Death Ta�es shall be payable by my estate or by any recipient of any property; shall be paid by my
Executor out of the property passing under ITE��I 4 of this Will as an expense and cost of
adininistration of my estate; provided, ho«�ever; that if any property held in any testamentary or
inter vivos trust created by My Spouse is includable in my estate for purposes of any Death Tax,
then any Death Tax attributable to the inclusion of any such property in my estate for the purposes
of that Death Ta� shall be paid out of such property or by the recipients of such propei-ty; and, if
such Death Taxes are neveirtheless paid by my Executor; I direct my Executor to obtain
reimbursement or contribution for any such ta�es paid by my E�ecutor. Except to the extent abo�-e
provided, my E�ecutor shall ha��e no duty or obligation to obtain reimbursement for any Death
Page 11 of 14 Pages
Ta�es paid by my Executor; even though paid «�ith respect to proceeds of insurance or other
property not passing under this Will.
14. CliSTODIAN OF ESTATES. Except as provided in ITE��12(a), if at any
time any individual under the aQe of t���enty-one shall be entitled to receive any assets free of trust
by reason of my death, «�hether payable hereunder; by operation of la«�. contract or other«�ise; I
appoint my Trustee hereinarter named (or the Trustee's desi�nee) as Custodian or such person or
persons appointed by such Ti-ustee, to act for such individual under the Pennsylvania Uniform
Transfers to Minors Act.
l�. TRliST TERI��I':�ATIO'��S.
(a) If there should be established by My Spouse, either by Last VJill and
Testament or by inter vivos Deed or Agreement; trusts similar to the trusts herein
established for the benefit of my issue; my Trustee shall have the riQht and po���er to
merge trusts herein established with similar trusts for the same beneficiaries
established by My Spouse and to operate each of the merQed trusts as a single trust,
• (b) If, in the opinion of my Trustee, at any time any trust hereunder is or
becomes too small to justify its maintenance as a separate trust; my Trustee, in my
Trustee's sole discretion and«�ithout the necessity of court approval, shall terminate
such trust by distributin� all the income and principal of the trust to the then income
beneficiary of said trust.� If any additions to any such trust are received after its
termination under this ITEM; such trust shall be revived and this provision shall
continue to apply to it.
16. EXECUTOR APPOINT'��IENT. I hereby appoint My Spouse; PHYLLIS S.
:�10��%ERY, as Executrix of this «�ilL If for any ?-eason My Spouse should fail or cease to act, I
appoint my son; THEODORE W. �10��TERY; Co-Executor. If�2y Spouse and Theodore ��.
Mo��-ery both fail or cease to act, I appoint my children, H?�ROLD F. MO��%ERY, III and
PHYLLIS D. VANGAVREE, as Co-E�ecutors. All references in this ���ill to my "E�ecutor" shall
Pa�e 12 of 14 PaQes
refer to my oriainally named Executrix, to my successor Co-Executors or to my sole successor
E?�ecutor or Executria, as the case may be.
17. TRUSTEE APPOI'�TTMENT. I hereby appoint My Spouse, PHYLLIS S.
?��10��%ERY, and my son; THEODORE �?��. MO«%ERY; as Co-Trustees of any trust created
hereunder. If for any reason either of�hem should fail or cease to act, the other shall act or
continue to act «�ith ail of the po«�ers granted to the t«�o of them. If both should fail or cease to
act; I appoint my children, HAROLD F. MOWERY; III and PHYLLIS D. VANGAVREE; as Co-
Trustees, So lona as a Trustee or the issue of such Trustee is a beneficiaiy of any trust hereunder;
such Trustee shall not (i) participate in any discretionary determination of the Trustee to distribute
principal or income of such trust to or for the benefit of such beneficiaiy or to his or her issue; or
(ii) participate in any discretionary determination of the Trustee to terminate said trust under the
ITEM hereof entitled "TRUST MERGERS AND TER?�2I?�aTIOI��S". An individual Trustee shall
be deemed to have failed to serve as Trustee hereunder if, among other reasons, the treatinQ
physician of said individual Trustee shall certify in«�riting that such Trustee possesses permanent
mental or physical incapacities «�hich preclude such Trustee froin dischargin�his or her duties as
Trustee hereunder. If there is ever only one Trustee serving hereunder and no successor is herein
named; such sole Trustee may, by«-ritten notice directed to the life tenant and the Trust, designate
his or her successor(s) or Co-Trustee(s) to serve «-ith him or her, any such desianation to be
effective ��-ithout court approval. Any Trustee servina hereunder shall have the riQht to resi�n
fi•om such office at any time, with or without cause and «�ithout Court approval. No successor
Page li of 14 Pages
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Trustee shall be liable for the actions of a resigning or removed Trustee occurring prior to such _ a
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successor Trustee tal:ing office. All references in this «�ill to my "Trustee" shall refer to my � �.
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originally named Co-Trustees or to my sole successor Trustee, as the case may be. � �
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lg, ��IAIVER OF BOI�TD; FIDUCIARY FEES. My Custodian, Executor and , �
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Trustee shall qualify and serve«ithout the duty or obliQation of filing any bond or other security. ,
, e fiducia shall be entitled to compensation for services in accordance ���ith the �
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standard schedule of fees in effect«�hen the services are rendered. `
�
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and �
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day of � �
Testament, consi�`ting of this and the preceding thirteen (13) paQes, this 1 i %' � �
,:
. ; , �
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Harold F. Mo���ery, 7r. �u �
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We,the undersigned, hereby certify thastand for hi La t1Willaand Testament,�in the � �
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published and declared by the above-named Testator a ,
resence of us, ���ho, at his request and in his presence and in the presencc rt ea�ha�taethe t me of � i =
p � :
hereunto set our hands and sea ls t he day an d y e a r a b o v e���r i t t e n, a n d�e 4 `
t he e x e c u t i o n t h e r e o f, t h e s a i d Testator«�as of sound and disposing mind and mernory. � ,
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COMMONVJEALTH OF PENNSYLVAI�� : "
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COUNTY OF DAUPHIN � -
t
«Je, HAROLD F. MOWERY, JR,�C�� `� ' `, � �d °
�j��N�. `j �5��h`v�,the Testator and the Witnesses; respectively; �Those nanzes are ; � _
'� d to the foreQoina instrument,ha��ing been sworn, do hexeby declare to the undersigned officer �'
si�ne � � :�._.
;�:
that the Testator; in the presence of the «�itnesses, si6ned said instrument as his Last��Jill and ,��
Testament, that he sianed voluntarily, that each of the witnesses, in the presence of the Testator and �_
of each other, signed said VJill as a«�tness and that to the best of the kno«�ledge of each���itness, ��.
_��,_ :
��
�
the Testator was at the time of sound mind and under no con�tra'.� or u�i�;� '�nflue ,c,f . ��
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� ;-� � � �'� /C � �� :� � �. �-
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/. ,; , , , :���
I�-I�a�old F. Mowe , Jr.
�
t _���. :
'�_ ;
Witness
�
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�___;.
, ��
Wi ess �` �
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Subscribed and acknowledged before me by HAROLD F. MOV��ERY, JR., the ,���
�
��
Testator, and subscribed and sworn to before me by , � ,� �1 : and ���
� 1���
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f f��N� J�� ��G�� , the«-itnesses; on this �/ day of �C-���- � a�-,s
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2012. ��
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Notary Public �_�x�
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GRtI Appraisal Associates LLC
� ' Appraisal Report Mowery
� � Un'rform Residentiat raisal Re ort Fle#Q00410
The rpose of 4�is summary sal report is to provide the lendeqciierrt with an accurete, �d 2dequa� supparted,�inim of ihe maA:et value of the subject proo�iy.
Address 309 Meadow Trail C' �ilisbu State PA L Cotle 17019
Borrow� Client Phillis Mowe Dwner Of Pudic Record Harold F Mowe Jr Coun York
Descri tion Referenced in Recorcl Book 63T Pa e 99�
Assessa's Pa�cel# 67-38-000-PD-0148-00 Taz Year 20�4 R.E.Tazes 5 1,959
Nea hbo�hood N�ne Mona han Townshi M Reterence 67-38-D00-PD-0�48 C�sus lract 0203.10
Occupant Owner T�ant ❑Vacant Speci�Assessnents S 0 PUD HOA£0 ❑per year �';per month
" Pr Ri hls A praised �Fee Simple Leasehold Diher descrihe
Assi nment T pe Purchase Transactian Refinance Trannsaction Olher(describe Establish market value"AS IS"
LendetlCtiettt Client Phillis Mowe Address 309 Meadow Trail Dillsbur PA 17019
Is ihe subject property eurter�tly off�ed fa sale a has it beei ottered fa sale�tlie twdve morAhs pria w the e(fective date of tttis appraisal? ❑Yes No
R at data saxc s used,offenn rice s,and date s. York Count Public Record and CPML MLS Verified 06117/2014 Sub ect has not been offered
for sate in the last 12 months
I ❑did ❑did not anayze 1he contraci fa sale fa ihe suhject purchase transaction.E�lain the results of ihe analysis of ine contnct fa sale a vfiy ihe analysis was not
rfamed.
; Contract Pnca 5 Date of Contract Is ihe propchy selter the oumer of puhtic record? ❑Yes �1 No Data Source�sl
Is me2 any 4nancial assistance(loan charges,s�e concessions,gift or downpaymeM assistance,etc.)to he paid hy arry pariy on behatl of the borrowe? ❑Yes ❑No
� B Yes,report the total dotlar amount and describe the items to be d.
Note:R�e and the raaal compesi'iion of the nei hborhood xe not appraisalfastors.
- Neigt�borhoodG�aracteristics�::.. = One-lbtitHousngTrends • ` One-lMitlioushg ,.:Preser�LandUse'b
Location I1rUari Suhurh� �Rural Pm gty Values Ncreasin StaMe Decl�tin PRICE AGE Dne-Urtit 50 A
_ Buitt-U ❑Over 75% �25-75 A Under 25% Demand/Supp Shata e �I In 6alance ❑Dver Su $ 000 rs 2�4 Unit 5 a
� Growth ❑Rapid StaWe Sbw Marke6ng Time IJndet 3 mris �3-6 mths Over 6 mths 100 Low 0 Mut�-Family 9�
, N�hhorhood 8amdaries North is Yellow Breaches,South is Old York Road,East is Lewisbe Road, 600 Hi h 100+ Canmercial 10 p
' West is 5 York Road 200 P2d. 50 Otha 35°A
Neagt�harflood Descripti0n See Su IemeMal P,ddendum with comments. The Predominarrt si le famil housin value is better re rted in a ran e of
�150,000 to 5350,000.Predominant a e is better re orted as 15 ears to 60 ears.Other re resents vacant round.
Market Cmditians f nclud'm suppat for ihe a6ave conclusions See attached Su lemental Addendum wdh commerrts.
Dimensions See attached lot lan Areafl7 acres` Shape Irre ular Uiew Rurel Commun'
Specff�c Zomng Classfication A ricultural Zorting�ti Allowin for sin le famil housin use.
2onin Com�ance ,L al al Noncarfortnin Grandtathered Use No Zonin N al tlescobe
Is the hi est and 6est use of sub' t as i oved a as os�d plaris arid specifications ihe p2sent use? �Yes ❑No K No,describe
Utiiities PuWic Other(deseribe) Putdie Oiher(deseribe) OH-site Improvements-Type Publie Privale
�e;.tricity � 200 am Water �Well Street Paved As hatt �
Gas ❑ Tank Sanitary Sewer ❑ Se ic Aliey None
FEMA Special Rood Hazard Area Yes No FEMA Fio�d Zone X FEtdA Map# 42�33C0039E FEMA Map Date 09/25/2D09
Are the uLLties and oft-site im rovements ical fa the madcet area? Yes No If No,describe
Are fhere any ativerse site ca�ditions a extemal factas(easements,�croachments,environmental condi�ons,land uses,etc.)? Yes No If Yes,descrihe
There are no a arent adverse easeme encroachments enviromental conditions e�ernal factors or other adverse conditions on this sde.Land
records were rrot checked for recorded easments,re ortin on onl a rent easments,e�emal fadors,encroachments and other a arent
adverse condi�ons.
�".;; General Descnption; : Fountlation:, , : .Exterior Description.. materials/cond�ion'IMerior- :. :materials/condition
Units�One One with Acce Unrt ❑Concrete SIa6 �Crawl Space Foundation W�is ConcBlocklAvera e Roas Car eUAvera e
#of Stoties 2 Fuil Basement Partial Basement bderia Walis Stone&FramelAvera N�alls Stone Wood/Avere
Type Det❑Att ❑S-Det.lEnd Unit Basement Are2 0 sq.ft.Roof Surface ShakefAvera e TriMFinish W ood/Avera e
F�ustin Proposed Under Const Basemenl Finish 0 %Gutters&Down Aluminum/Avera e Bath Roa Ca etlAvera e
Desi n S e me OuLSide Entry(Exit ❑Sump Pump Window Type CasemenUAvera e Bath N'ainscot Fibe lass/Avera e
Year 8uitt '1980 1 Ci Evidence of tr�fesl2tim Storm Sash!Insulffied InsulatedW nd/Avera Car Stora e None
Etiective A e rs - �arnpness Settlement Scr�r�s Yes/Avera e Driveway #of Cars 4
AtBc None Heatin FN'A ' HWBB Radiant Am�ities Woodstove(s # 0 Dnveway Surface Paved AS halt
❑�mp Stau �Sttirs ❑Other Fuel Gas.Electnc�areplace(s)# 1 ❑Fence None ❑Garage �of CZrs 0
Roar Scuttle C�n Central Air Conditionin Pa64�Deck Pach �1 CarpoR #of Cars 0
• ❑flnished ❑Heated ❑Individual ❑Olh� None I None ❑Other None ❑Att. ❑Det. f�Buitt-in
Appliances[j Refiaerator �Range/Oven ❑Dishwash� ❑Dispos� ❑Microvrave ❑Washer/D er ❑0lher(describe�
Finished area ahove grade cont2ins: 6 Aoxns 3 Be�r�ms 1.1 8a6�s) 1,540 Square Feet ot Gross Living A2a Ahove Grade
. Additionaf featu2s(speci2l ener y efficia�t itans,ete.. Front orch rear screen orch,fre lace off street arkin insulate:i windows.
Descnbe the condiGm af 1he r rty mCludin nee�ed re rs,deterioration,renovatiais,remodeling,etc.). The sub ect e�erior is in avera e condition wdh
ical im rovements.No adverse conddions were noted durin the sub'ed ro rt ezterior viewin .The interior of the sub ect is in avera e
conddion.Floor lan and amendies are ical of this st e home and should receive normal acce tance within the market area.No adverse
cond'Rions noted.There is no basement
!ve ihere any physic�tleficiencies a adverse conditions that affect�e�vability,soundness,a structural integriry of ihe pro�erty? ❑Yes r',�n No If Yes,descrihe
Dces the property genaally conform to the ne�ghbxhood(functional utility,style,condition,use,construction,etc.)? �I Yes ❑No K I�'o:desCribe
Freddie Mac Form 70 March 20D5 Page 1 oi 6 Fannie Mae Form 1004 INarch 2005
Form 1004—'N�inTOTkL"apprtisal soflvrare hy a Ia mode,inc.—1-B00•ALAMODE
� � Mowery
� � Uniform Residentiai A raisal Report Flep QOD410
Th�e are 0 canparahle propg§es curt�tly offered fa sale in C�e sutr�t neighhorhood ranging ro price trom 5 0 to� 0
There are 0 can arade sal�s in ttie suti t ne�hborhood vdtt�in the st MRive months ranqin in sale rice from 5 0 to 5 O
FEATURE SUBJECT COMPARABLESALE#1 COMPARABLESALE#2 COMPARABLESALE#3
Address 309 Meadow Trai� 3272 Enola Road '10'I Sandbank Road 425 E Spring Valley Road
DilLsbu PA 17019 Carlisle PA 17015 Shi sbu ,PA 17257 Diilsbu PA 170'19
Proldmi to Sub t � 20.30 miles NW 25.69 miles W 5.83 miles S
Sale Pnce S 5 265.000 b 223,500 - � 240,000
Sale Poce/GToss tiv.Area 5 136.36 .ii S 140.36 Sq.fL 5 207.71 5.R ' (5 126.05 5.ft.
Data Source s CPML#10244020 98 DOM CPML#10243828;126 DOM CPML#1023854-4;82 DOM
Verificati0n Source S York Cn Pub Rec CPML MLS York Cn Pub Rec CPML MLS York Cn Pub Rec CPML MLS
VALUE ADJUSTMEPlTS DESCRIFTION �ESCRIFt10� +(-)S Adjustrnent �ESCAIPTION +{-)�Adjustrnent DESCRIPTIDN I +(-)5 Adjus4neat
Saies a flnancing ArmLih I ArmLth ArmLth
Concessions ConVO Cash;O Conv;O
D2te of Sale/Time ' s04l�4•c01/�4 � s03/�4:c01l14 s10/�3�c08/13
locafion RuralCommund RuralCommund RuralCommund RuralCommunR �
I Pacaholtl/Fee Simple Fee Sim le Fee Sim le Fee Sim le Fee Sim le �
Site 17 acres 10 ac I +Z�,ppO 22.7 ac -18,000 16.8 ac 0
View RuralCommund RuralCommunit � RuralCommund RurelCommund
Desi n e A-Frame �.5 St � Corrtem ora 1SN/MbIDbIWd +10.0�0
�ual of Construction Avera e Avera e I Avere e Avera e
Actrial Age 34 Yrs Fst 25 Yrs Est � 6 Yrs Est 13 Yrs Est
Condition Avera e Gd/Uodated � -25.000 Avera e Gd/U dated -15 000
Above Grade Tmal Btlrms Batl�s To�l Bdrtns. Batlis� Tmal Bdrmt Battis Taai 8drms. Baths
floom Count 6 3 1.1 6 3 'I.1 5 2 2.0 -3,D00 7 4 2.1 -8.OD0
,Ross Livin Area 1,540 sq.it 1,888 sq.ft.' -3,500 1.076 Sq.fL +4.600 1.904 sq.tt. -3.600
B25emart 8 Fnished No Basement Unfin�sheci Unfinished No Basement
ROIXitS BdOv1 G�2tlB 0°!010% l00%!0% -3,000 60%/0% •3,000 0%/0%
Functimal t141' Avera e Avera e Avera e Avere e
_ Heating/Coding CntrHUNoCntCl CrrtrIHUCntrlCl -3,000 CntrIHUCntrlCl -3.000 CntrIHUCntrlCl -3,000
' Ener Efficientltems InsulafedWindo InsulatedWindo InsulatedWindo InsulatedWindo
: Gara (Ca at OffStreetParkin 2 Car Gara e I -5.000 2 Car Gara e -5.000 OffStreetParkin I
� Pa�h/PatidDeck Porch.SanPch Pch.Dk Patio Pch Dk Patio Porch Deck
' Ameniti�s Fire lace Fire lace None +3,000 Fire lace
• Ama�ities None None � None None �
• AmenNes None None � None None
- NetAdjustrna�t otal� ❑+ [i,l- IS -18,50 ❑+ �- S -24.400 ❑+ ?�',�- 5 -�9.600
Adjusted Sale Pnce Net Adj. 7.0 A A�et Adj. 10.9% Net Adj. B.2%
of Canparad� : Gross Adj. 22.8%5 246.500 Gross Atlj. iJ.7% S 199�00 Gross Adj. 1fi.5 A S 220,400
I did did not reseaxh the s�e a transter Mstay of the suhject propaty and compa2bfe sales.tl rrot,explain
M research ❑did did not reveal an ria sales a transf�s ot the subject rop firthe ihree rs pria to the eff�tive.tlate of this ap raisal.
Data Source 5) York Cou� Public Record and CPML MLS
M research I—I ditl did not reveal an ria sal�s a transters oi the can ara61e sales fa ttie r to ihe date oi sale of the c a�ahle s�e.
Dat2 Source(s) York Count Public Record and CPML MLS
Repat ihe resu�s oi the research and analysis of ihe a sale or transfer hist of tl�e suhj�t prop �and compaahle sales(repal additional pria sales on pa e 3.
ITEM SUBJECT COMPARABLE SALE#1 COMPARABLE SALE�2 COMPAHABLE SALE#3
�ate of Pna Sale/Transt�
Puce ot Pria SalelTrar�fer
�ata Source s York Count ecord.CPML York Count ecord CPML York Count ecord,CPML York Count Record.CPML
Ett�tive Date af Data Source(s) 06/17/2014 06/17/2014 06l�7/2014 06/�7/20�4
Anal sis of a sdle a Ransfer hisl of the suh ect property antl canparable sales No transfer of the sub'ect in the last 36 months.No transfer of the sales
in the last 12 months.
Summ o(Sales Companson Approach See attached addendum wi[h adddional sale and commeMs on the Sales Com arison fworoach to Value.
L�dicated Value b Sales Canparisa�Mproach$ 210.000
Ind�ated Value by:5ales Comparison Appraach; 210,00o Cost Approach('rf develope�S 0 Income Approach('rf developed)i D
The Sales Com arison roach to Value is the best for determinin the Market Value of a residential ro e .The Cost roach to Value and
The Income roach to Value were considered but are not a ro riate for the a raisal.
This appraisal is made �"as is", ❑ subj�t to canpletion pe pians and spec�catims an ihe ha�s of a hypotlie�cal condition that the improvements have 6�
completetl, ❑subject to ihe idiovring repairs a aiteabons on the basis of a hypofhelical ca�dition ihat the repairs or atteratia�s have been completed,or -!subject to me
• fdiowing required inspection based ori the e�haadin assumption ihat the cantlition or deBciency dces not require atteration a repair. See attache:i su lemental
addendum with sub ect ro and a raisal comments noted.This a raisal is not valid without all attached addenda.
� Based on a complete visual inspection of the interior and erierior areas of the subject property,defined scope of wak,stat�nent of assumptions and fimiting
conditions,and appraiser's certification,my(our)opinqn of the market value,as defined,of the real property that is the suhject of this report is
S 210,000 as of o6/17/2014 wluch is the date of ins ection and the effective date of this raisal.
Freddie Mac Form 7Q March 20�5 Page 2 of 6 Fannie Mae Form 1004 March 20�5
Fam 1004—'R'inTOTAL"apprasal sofiware hy a la motle,inc.—1•800-ALA�dODE
Uniform Residerrtial A raisai Report Fleq Q004 0
The sub'ect a e is estimated as 34 ears.The suti ed use h2s been sin le famil residerrtial which a ars to be the Hi hest best use for the
ro
Unless otherwise noTed wRhin the a raisal r orL ALL rovided hotos are on inal and were obtained b the a raiser dunn the develooment
of the a raisal.All of the sales indicated have been e�demativ and or interio view b the a raiser as re uired b the raisers ouidelines for
rfortni a raisals.
When a licable within the a raisal re o it is assumed unless noted in the re ort that the roof. lumbin heatin ,electrical and air
mnddionin s em,wells,se tic tanks or cess ol are in satisfacio o eratin conddion,that the buildin is shucturall sound and free of termde
infesfation and free of tertnde dama e.The a raiser su ests Ihat bu rs,lenders and other irrterested arties obtain certficffiions from ro rl
aual�ed rofessionals for their rotection.
There has not been a title search or surve com leted on[he suh ed ro e that would mnfirm or den an encroachments.easements.deed
resfictions on or a ainst the sub�ect ro .In addRion,informafion develo from available re orted ublic record is beiieved accurate unless -
otherwise noted.Please be advised that ublic recortl re rtin is at times slow or incorcectl re rted. At the time of the a raisal viewin of the
sub ed ro e unless othenvise rroted in the a raisal re rt,rmne of the Rems meMioned in this araora h were visiblv noticed or a arent.
The a raisal is made mnsideri the dems not reserrt or havi no effect on the overell iral use of the sub�t as valued in this re rt. t(an
of these rtems are resent,fhe Market Value as determined this re rt ma be adversel affected.
Sub ed Photos are ori inal hotos taken at the time of the sub ed ro ert viewin and have not been attered.
The d i[al si nature used on the raisal re ort i�the true si nature of the a reiser and used on all a raisals.Di ital sianatures facilitate the
transfer of the a raisal re ort b EDI EFT or e-mail.The software util¢ed b the a raiser to enerate the a raisal re ort rotects si nature
� securi b means of a in number that is in the sole control of the ap raiser.
The a raiser researched a rou of sales listinas and under contrad ro rties in the suh ed area for com rison to the suti ect.Sales
ana is is based on the obmit to the sub ect,location,effedive a e,market a e,size,a raiser verfiable infortnation of the sales,a raisers
resonel krr�wled e of the sales and most similar amendies to the sub ect The sales,under contrac[s and or listin s rowded in the h�arket
: Comoarison roach to Value are the best verifiable sales,under contract and or listin s,similar to the suti ed from the rou of sales reviewed.
This a raisal is a Summa a raisal."The Intended User of this a raisal re oA is the Client The Intended Use is to establish the market
value of the su 'ect in AS IS conddion sub ect to the stated Sco e of Work,pur se of the a raisal,re oAin r uirements ot this ap raisal re ort
form and Definition of Market Value. No adddional Intended Users or Unintended Users are identified b the a raiser."
The line ad ustment when in lace on the Sales Com arison roach to Value room couM area is for the bathrooms in the CLA area of the
sub ect Overall room count is considered in the GLA ad'ustrnent for the sub ed.It is im ro r to increase or reduce value for both room count and
GLA This ractice,if used would create a sduation ot increasin value or reducin value for the same situation.
Personel ro was not included in the finai value of the sub'ect.
Value ad ustments within the a raisal are based not on one s ecific market derived ad ustment w aired sales anal is.Most are based on
severai thousand over a eriod of 20 ears with stro influence for a cost to cure for their differences.
The a raiser is not a rofessional h�me ins ctor and does rmt warrant the ahsence or resence oi defects in the sub ect ro e .
The indicated sales and Iistin shown at the to of form'1004 a e#2 is a reference to the listin s and sales in the defined nei hborhood showr�
in e#1 nei hborhood sedion.Listin s.sales and data indicated on form 1004MC inciuded this information but shows all intormation In the
sub ect market area in adddion to this information.
B2sement size and finished area for the com arebles is estimated from ublic record re ortin when available,MLS information when available
and the a reisers eneral krrowled e of the sub'ect desi n.Adual verfiable information is not available throu h credible named sources.
'. � : . , " 's,' CO5TAPPADACHTOVAIUE{notrequired6yfaniiielLae) '- `
Prwitle adequate�tamation ia ihe IendedGi�t to r licate the Gelow cost fi ures and calculations.
Suppxt fa the o�inion of sile value(summary of comparable land sales or ottier methods for estimatin site value�
ESTItdATED ❑REPRO�IICTION OR ❑REPLACEMENT COST NEW OPINION OF SfTE VALIJE._.._..._..___...___._.._...._...__......._.............. =5
. Source of cost data ,�'A'ELLING Sq.Ft @ 5 =5
: Qual' ratin hom cosi service Eif�6ve date of cost data Sq.ft @ 5 _..._.._ =S
- Canments on Cost Approach(gmss fiving area calculations,dep2ciation,etc. _..___ =5
• See attached buildi sketch with dimensions and sub'ect drawlin .See 'Gar2 e/C at S .Ft @ 5 _.._ =5
� attached su lemental addendum wdh comments on the sub'ect rope Total Estimate of Cost-New =b
Cost Ap roach to Value. ;Less Ph sical Functiaial 'Extemal
�epreciation =5 )
D reciated Cost of ImpraemenS ..--------...._._..._.__.------......._--_$
°As•is^Value of Site Improvemems ...---_..._....----___......._.---....--=5
Estimated Remaining Ecaianic Li(e NUD and VA onl 45 Years�IN�ICATED YALUE BY COS7 APPROACH =5 0
'iNCOMEAPPROACHTOVALUEjnotieqiiiredbyfarmiei�ae). �-"
, Estimated Ma�thl�Ma�icet Rertl 5 0 X Qoss Rent Multi fier 0 =5 0 Indicated Value b Income k proach
Summa of Income Approach(including supp�rt 1or market rent antl GRM See atfached sup lementai addendum for comments on the income Ap roach
to Value.
: PRO,IECTlNFORldATi�FORPUDs(�appfica6le)
Is me devel erNuilds in contrd d the Haneowne s'Association(HOA? ❑Yes ❑10 Unit t e s ❑De'ached ❑Attachd
Pmvide the idlowing information tor Pl1�s ONLY'rf the developer/builder is in contrd of the HOA and ffie suhject property is an attached dwdling unit
Legal Name oi Proj�ct
Total number of ph2ses Total numher of units Tot21 numb�o!unils sdd
�Tatal number of units renteJ To�l number N units ior sale Dat2 sa�rcels)
Was the pmject cieated by ihe conver�ion of er�sting building s inlo a PlJ D? ❑Yes I j h�o If Yes,date af ca�version.
. Dces the ro ect cm�t�n an�multi-dwdfin units? I—'Yes No Data Source
Are fhe units,coromon eleme�ts,and recreation tacil�ties canplete? ❑Yes ❑No If No,tlescribe the status of compielion.
Are the caTmon ebments fezsed to ar b the Haneowners`Associaba�? ❑Yes f i ho K Yes,descn�the r�he�teRns and options.
Descri6e canmon elements and r�reational facif��s.
Freddie Mac Form 70 March 2Q05 Page 3 of 6 Fannie Mae Form 1QD4 March 2005
form 1004—'+A�inTOTAI"appraisai saftware by a la mode,inc.—1-800-ALAMODE
Uniform Residential Appraisal Report F�e�Qo�o
7his report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit;
including a unft in a planned unit development (PUD). This report form is not designed to report an appraisal of a
manufactured home or a u�it in a condominium or cooperative project.
This appraisal report is subject to the following scope of work, intended use, intended user, definition oi market value,
statement of assumptions and limiting conditions, and certifications. Modrfications, additions, or deletions to the intended
use, intended user, definition of marl:et value, or 2ssumptions and limiting conditions are not permitted. The appraiser may
expand the scope of worlc to include any additional research or analysis necessary based on the complexity of this app2isal
assignment. Mod"rfications or deletions to the certifications are also not permitted. However, additional ceRifications that do
not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's
continuing education or membership in an appraisal organization, are pertnitted.
SCOPE OF WORK: The scope of work for this appraisai is defined by the complexity of this appraisal assignment and the
repohing requirements of this appraisal report fortn, including the following definition of market value, statement of
assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visuai
inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the
comparabls sales from ffi least the strset, (4) research, verify, and anal�2e data from reliable pu6lic and,�or private sources,
and (5) report his or her anatysis, opinions, and conclusions in this appraisal report.
ENTENQED USE: The intended use of this appraisai report is for the lender/ciient to evaluate the property that is the
subject of this appraisal for a mortgage finance transaction.
lNTENDED USER: The intended user of this appraisal repart is the lender/client.
DEFfNfTEON QF MARKET VALUE: Ths most probable price which a property should bring in a competitive and open
marlcet under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming
the price is not affected by undue stimulus. Implicit in this definfion is the consummation of a sale as of a specified date and
the passing of tftle from seller to buyer under conditions whereby: (7) buyer and seller are typically motivated; (2) both
parties are well informed or well advised, and each acting in what he or she considers his or her own bsst interest; {3) a
reasonable time is allowed for exposure in the open mart:et; (4) payment is made in terms of cash in U. S. dollars or in terms
of financial arrangements comparabie thereto; and (5) the price represents the normal consideration for the property sold
unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale.
*Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are
necessary for those costs which are normally paid by sellers as a result of tradition or law in a marF:et are2; these costs are
readily identifiable since the selier pays these costs in virtualiy all sales transactions. Special or creative financing
adjustments can be made to the comparabie property by comparisons to financing terms offered by a third party institutional
lender that is not already involved in the propeRy or transaction. Any adjustment should not be calculated on a mechanical
doilar for dollar cost of the financing or concession but the doliar amount of any adjustment should approximate the markeYs
reaction to the financing or concessions based on ths appraiser's judgment.
STATEMENT OF ASSUMPTIONS ANQ LIM(TIN6 CONDITIONS: The appraiser's certification in this report is
subject to the following assumptions and limiting conditions:
1. The appraiser will not be responsibie for matters of a legal nature that affect either the property being appraised or the title
to it, except for information that he or she became aware of during the research involved in perfortning this appraisal. The
appraiser zssumes that the title is good and marketable and will not render any opinions about the title.
2. The app2iser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements.
The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination
of its s¢e.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency
(or other data sources) and has noted in this appraisal report whether any portion of the subject site is located i� an
identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he �r she makes no guarantees, express or
impiied, regarding this detertnination.
4. The appraiser will not give testimony or appear in couR because he or she made an appraisal of the property in question,
uniess specific arrangements to do so have been made beforeh2nd, or as otherwise required by law.
5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the
presence of hazardous wastes, toxic substances, etc.) ohserved during the inspection of the subject property or that he or
she became aware of during the research involved in performing the appraisal. Unless otherwise stated in this appraisal
report, the appraiser h2s no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the
property (such 2s, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances,
adverse environmentai conditions, etc.) that wouid make the property less valuable, and has assumed that there are no such
conditio�s and makes no guarantees or warranties, exprsss or implied. The appraiser will not be responsible for any such
conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist.
Because the appraiser is nat an expert in the fieid of environmental hazards, this appraisal report must not be considered as
an environmental assessment of the property.
6. The appraiser hzs based his or her apprzisal report and valuation conclusion for an appraisai that is subject to satisfactory
completion, repairs, or alterations on the assumption that the complefion, repairs, or alterations of the subject property will
be performed in a professional manner.
Freddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 1004 March 2005
Fcxm 1004—'N�nTOTAL"appraisal sothvare by a la mode,fnc.—1-800-ALAMODE
� Uniform Residential Appraisal Report Flep Q004 0
APPRAISER'S CERTIFICATION: The Appraiser certrfies and agrees that:
1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in
this appraisal report.
2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition
of the improvements in factual, specific terms. 1 identified and reported the physical deficiencies that could affect the
livability, soundness, or structural integrity of the property.
3. I performed this appraisal in accordance with the requirements of the Un'rform Standards of Professional Appraisal
Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in
place at the time this appraisal report was prepared.
4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales
comparison approach to value. I have adequate comparable mart:et data m develop a reliable sales comparison approach
for this appraisal assignment. I further certify that i considered the cost and income approaches to value but did nat develop
them, unless otherwise indicated in this report.
5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for
sals of the subject property in the twelve months prior to the effective date of this appraisal, and the prior saies of the subject
property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report.
6. I researched, veriiied, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior
to the date of sale of the comparabie sale, unless otherwise indicated in this report.
7. I selected and used comparable sales that are locationally,physically,and functionally the most similar to the subject property.
8. I have not used comparable salss that were the result of combining a land sale with the contract purchase price of a home that
hzs been built or wili be buiit on the land.
9. I have repoRsd adjustments to the comparable sales that reflect the market's reaction to the differences between the subject
property and the comparable sales.
70. I verrfied,from a disinterested source,all information in this report that was provided by parties who have a financial interest in
the sale or financing of the subject properry.
11. I have knowledge and experience in appraising this type of property in this market area.
12. I am aware of, and have access tfl,the necessary and appropriate public and private data sources, such as multiple listing
services, tax assessment records, public land records and other such data sources for the area in which the property is located.
13. I obtained the information, estimates, and opinions fumished by other partiss and expressed in this appraisal report from
reliable sources that I believe to be true and correct.
14. I h2ve taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject
properry, and the proximity of the subject property to adverse influences in the development of my opinion of marl;et value. I
have noted in this appraisai report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the
presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the
subject property or that I became aware of during the research invoived in performing this appraisal. I have considered these
adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and
marketability of the subject properry.
15. I have not knawingly wiriiheld any significant information from this appraisal report and, to the best of my knowiedge, all
statements and information in this appraisal repoR are true and correct.
16. I stated in this appraisal repoR my own personal, unbiased, and professional analysis, opinio�s, and conclusions, which
are subject only to the assumptions and limiting conditions in this appraisal repart.
17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or
prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partiaily or
completely, my analysis and/or opinion of marlcet value in this appraisal repor[on the race, color, religion, sex, age, marital
status, handicap,familial status, or national origin of either the prospective owners or occupants of the subject property or of the
present owners or occupants of the properties in the vicinity of the subject properry or on any other basis prohibited by law.
18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not
conditioned on any agreement or understanding, written or otherwise, that I would report (or present aralysis suppoRing) a
predetermined specific value, a predetermined minimum value, a ran9e or direction in value, a value that `2vors the cause of
2ny party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending
mortgage loan application).
19. I personally prepared all conciusions and opinions about the real estate that were set forth in this appraisal report. if I
relied on sianrficant real property appraisal assistance from any individuai or individuals in the performance of this appraisal
or the preparation of this appraisal report, i have named such individual(s) and disclosed the specrfic tasks performed in this
appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to m2ke
a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no
responsibility for it.
20. I identified the lenderlclient in this appraisai repon who is the individuai, organization, or agent for the organization that
ordered and wiil receive this appraisal report.
Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1Q04 March 2005
Fam 1004—'1�nTOTAL"appraisal software by a la mode,inc.—1-B00-ALAMDDE
Mowery
� Uniform Residential Ap raisal Re ort Fie#Q00410
21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the
borrower; the mortgagee or its successors and assigns; mortgage insurers; govemment sponsored enterprises; other
secondary market participants; data collection or reporting services; professional appraisal organizations; any dspartment,
agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to
obtain the appraiser's or supervisory appraiser's (rf appiica6le) consent. Such consent must be obtained before this appraisai
report may be disclosed or distributed ta any other party(including, but not limited to,the public through advertising, puhlic
relations, news, sales, or other media).
22. I am aware that any disclosure or distribution oi this appraisal report by me or the lender/client may be subject to certain
laws and regulations. Further, i am also subject to the provisions of the Unrform Standards of Professioral Appraisai Practice
that pertain to disclosure or distribution by me.
23. The borrower, another lender at the request of the borrower,the martgagee or its successors and assigns, mortgage
insurers, governmsnt sponsored enterprises, and other secondary market participants may rely on this appraisal report as part
of any mortgage finance transaction that involves any one or more of these parties.
24. If this appraisal report was hansmitted as an "elsctronic record" containing my"eiectronic signature," 2s those terms are
defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this
appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and
valid zs if a paper version of this appraisal report were delivered containing my original hand written signature.
25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil Iiability and/or
criminal penalties including, but not limitsd ta, fine or imprisonment or both under the provisions of Title 18, United States
Code, Section 1007, et seq., or similar state laws.
SUPERVESaRY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that:
1. i directly supervised the appraiser for this appraisal assignment, have read the appraisai report,and agree with the appraiser's
analysis, opinio�s, statements, conclusions, and the appraiser's certification.
2. I accept fuil responsibility for the contents of this appraisal report including,but not limited to,the appraiser's analysis, opinions,
statements, conclusions, and the appraiser's certification.
3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser(or the
appraisal firm), is qualfied to perfortn this appraisal, and is acceptable to perform this appraisal under the applicable state law.
4. This appraisal report complies with the Lin'rform Standards of Professional Appr2isal Practice that were adopted and
promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal
report was prepared.
5. If this appraisal report was transmitted as an "electronic record" containing my"electronic signature,° as those terms are
defined in applicabie federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this
appraisal report containing a copy or representation of my signature,the appraisal report shall be as effective, enforceable and
vaiid as if a paper version of this appraisal report were delivered cantaining my originai hand written signature.
APPRAlSER rge R.Ulsh SUPERV150RY APPRAISER(ONLY IF REQUEREQ)
Signatur� Y� Signature
N3me Geor e R Uls State Cert Res Real Estate praiser Name
Company Name GR Aapraisai associates,L�C Company Name
Company Address 845 Sir Thomas Court,Sude 9,Harnsburq.PA Company Address
17109
Telephone Number (717)412-4211 Telephone Number
Email Address ruisnC�o comcastnet Email Address
Date of Signature and Report Osr2712o14 Date of Signature
Effective Date of Appraisal osn72o�a State Certification#
State Certrfication# RL000ao9L or State License#
or State License# State
or Other(describe) State# Expiration Date of Certification or License
State PA
Expiration Date of Certirication or Licenss o6i3o12o�5 SUBJECT PROPERTY
ADDRESS OF PROPERTYAPPRAISED ❑ Did not inspect subject property
309 Meadow Traii ❑ Did inspect exterior of subject property from street
Dillsburq,PA 170'19 Date of Inspection
APPRAISED VALUE OF SUBJECT PROPERTY$ 2�D.000 ❑ Did inspect interior and exterior of subject property
LENDER/CLIENT Date of Inspection
Name COMPARABLE SALES
Company Name Client:Phillis Mowerv
Company Address 309 Meadow Trail,Dilisburg,PA�7019 [� Ditl not inspect exterior of compar261e sales from street
❑ Did inspect exterior of comparable sales from street
Email Address Date of Inspection
Freddie Mac Form 70 March 2D05 Page 6 of 6 Fan�ie Mae Form 1004 March 2005
Fum 1004—'1NinTOTAL"appraisal sofhaare hy 2 la maJe,inc.—1-800-ALAt,�DDE
Unifo�rn Residential Appraisal Re ort Fle#Q004 0
FEATURE SUBJECT COMPARABLE SALE#4 I COMPARABLE SALE#5 CDMPARABLE SALE#6
Adtlress 309 Meadow Trail 1200 Roundtop Road
�illsbur ,PA 17019 Lewisbe PA 17339
Rnxim to Su6 t 2.76 miles SE
SalePoce S $ 315,000� � �$
Sale Poc�'Gross Liv.Area 5 �36.36 .tt.5 195.90 s.tt. 5 s.ft ' S s.tt
Data Source(s) CPML#�0243696:19 DOM
Verifica9m Source(s York Cn Pub Rec,CPML MLS
VALUE ADJUSTMEHiS DESCRIFTION DESCRIPT10� +(- S Ad ustnent I DESCRIFTION +- S Ad'ustrna�t DESCRIPTION +(- S Adjus4nent
Sales a Fnancing ArmLth
Cancessions Cash•0
Date oi Sai�me s11/�3�c�O/13 I
Location RuralCommund RuralCommunit �
- LeasehotcUFee Simple Fee Sim le Fee Simple �
� Site 17 acres 33.3 ac -48,D00�
� Uew RuralCommunR RuralCommunit � �
Design{St�e) A-Frame Famiho�e �
� �ual' of Canstructia� Avera e Avere e
: AcWal Age 34 Yrs Est 114 Yrs Est �
' Condition Avere e Gd/U dated -25 00 , �
' Above Grade Taal Bdmis. Baths Toal Bams.',8afhs Taal BM�s.I Baths TQaI Bdrms. Baths�
Roam Count 6 3 1.� 5 3 � 1.0
Gross Livmg Area 1,540 Sq.R 1,608 sq.tt. 0� sq.tt. sq.ft.
Basement 8 Finished No Basement Unfinished
RWtf�s BdOw Gf2de 0%/0% 50°l0!0% -3.D00
kmctimal Utility Avera e Avera e
Heatinq/Coding CntrHUNoCntCl CntrHUNoCntCl I �
En �Efficient Items InsulatedWindo Storm Units +3,000 I
C,arage/Catport OffStreetParkin 2 Car Gara e -5.000
Porch/Patio/D�k Porch.ScmPch Porches I �
Ameni�es Fire lace None +3,OOD�
Ama�Aies None Out Buildi -5.000� �
Amenities None None �
NetAdustrna�t otaq + - S -80,000' ❑+ ' - 5 + - 5
Hdjusied Sale Pnce Net Adj. 25.4% 'Net Adj. % Net Adj. %I
ol Compara�les Gross Adj. 292%5 235.ODOI Gross Adj. %b Gross Adj. %,£
Repat the 2suits d ihe research and analysis of the pria sale or transter histay of the subject property antl compara6le sales repat additional pria sales on page 3).
fTEM SUBJECT CDMPARABLE SALE#4 COMPARABLE SALE#5 COMPARkBLE SALE#6
Date ot Pria Sale/fransier
Price of Prior SaleeTrar�sfe�
. Dat2 Source s York Count ecord,CPML York Count ecord,CPML
Effective Date of Qata Source(s 06/�7I2014 06/17/2014
Anatysis of pna sale a transfer hfstay of the subject property and canpar2ble sales No trensier of the sub ec[in the last 36 months.No transfer of the sales
_ in the last 12 months.
Malysis/Cunments Seller concessions,when seen,are icall 0-6 ercent of the sales nce in the sub ect market area and are not a relevant
qndRion in the value of the ro erties.For this reason seller concessions are indicated but do not su rt a redudion in value of the sale.The
sales are located within the same market area oi the sub ect The use of sales located fuAher than and or older then t icall desired vras caused
from the absence of more recent similar sales in closer robm to the sub ed the a raisers desire to bracket the sub ect in value and GLA and
to rovided a ro riate information for anal is of the sub ect.The a praiser choose to e�and the area of search to areas within the sub'ect
market area with similar tr�c attems ecorromic base and oual of construdion as the sub ect.Provided sales bracket the sub ect in value and
GLA.This is a desired conddion b the a raiser when establlshin the markei value of the sub'ecf.Sale were chosen for their GLA.acrea e,antl
unusuai characteristics.Limded available sales for anal sis caused the a raiser to rovide sales diHerent in desi n and bedroom couni.There is
no evidence that a value ad'ustment should be made for the difference in desi n or bedroom count Difference in value,when seen,can enerallv
be contributed to less or reater G more or less u rades.smaller or lar er lot size or dems that fall into these e cataoories.There is an
� active market for aIl standard desi ned homes,2,3,4,and 5 bedroom homes in the market area and at times,a remium is indicated for the
limited available.No su rt for a value ad ustment is indicated for the drfference in desi n or bedrooms in a home,alone.There is no adverse
affect of the hi hwa location in relation to the sub ed and rovided sales.Limited sales available for anal is in the suh ed market area caused the
use of the sale that is considered the best available for analvsis of the sub ed.
freddie Mac form 7�March 2005 Fannie f�ae Form 1004 March 2005
Fam 1004.(AC)—"WinTOTAL"appraisal sottware by a la mode,inc.—1-800-ALA�dDDE
, Supplemental Addendum Fle No.Q004�0
BoRowe�/Client Client:Phillis Mowe
Property Address 309 Meadow Trail
Ciry Dillsbur Counry York St2te PA Zp Code 170�9
Lender ClienY.Phillis Mowe
COST AND WCOME P.PPROACH COMMENTS
The Cost Approach to Value for homes with an age greater then a maximum of 5 years,the lack of available venfiable land
sales or having good availabie closed sales for comparison to the subject creates a condition that causes the Cost Approach to
Value to be considered inappropriate for use in this appraisal report.This is based on the fact that a cost analysis for a subject
property is generally subjective,based on the appraiser estimate of depreciation,cost manuals general analysis for an area,
subjective statements from area contractors.The general analysis of ali supports the statement that this generally leads to the
inaccurecy of the Cost Approach to Values and leads the ciient to improper condusions.For this reason,although considered,
The Cost Approach to VaWe is inappropriate for use in this appraisal report.
The Income P.pproach to Value is considered inappropriate for use in this appraisal report.This is based on the fact that a
rypical purchaser for the subject property has an interest in the purchase for their primary residence opposed to the concem of
the value generated,through investment,from the possible income produced value.In addition,the verifable information
availa6le is not a matter of public record and accuracy is at best considered limited in nature.For this reason,although
considered,the Income Approach to Value is considered inappropriate for use in this appraisal report.
Neighborhood-Description
The subjed is located in a residential neighborhood.Major routes of travel are located within a reasonable distance of the
subject. Employment for the area is rated as good.Major employers in the Area include large manufacturing companies,local
govemment faciiities and many smaller sevice companies.The subject neighborhood is in a primarily stable phase of its'life
cycle with properties in the neighborhood having good appeal with proof of regular maintenance.Supply and demand appears
in balance.Property values are stable and have been for a time penod exceeding 2 years.This is after a sustained increase for
severai prior years.Buyer demand appears typical for this time of year in the neighborhood and is supported by continued low
interest rates.Multi-use properties are typical of the neighborhood and support residential use.No adverse affects on value or
marketability of the subject are indicated from their presence.Vacant ground exist primarily tor residential development.
Infortnation is supported through public record and Central Penn Multi-Iist system.
Neighborhood-fJ�arket Conditions
There are no foreseeable economic trends which might significantly inFluence market conditions in this area. The current
mortgage market offers a wide variety of conventional loans with competitive ratPs. As a result, the terms of financing have
little,if any,impact on sales pnces. If interest rates remain reasonable,property values and marketablility shoWd be good.
Current supply and demand are in balance. Marketing time is typicaliy 90-180 days for reasonably pnced properties. Interest
rates are rangi�g from 3%to 6%with 0-6 points typically being paid for ongination or discount.Seller concessions,aithough
evident,are not typical of all transactions.
APPRAISAL COMMENTS
The appraiser has NO current or prospective interest in the subject property or parties involved;and has NOT completed any
services regarding the subject property within the three year period immediately preceding acceptance of the assignment,as an
appraiser or in any other capacity.
PRIVATE WATER AND SEWAGE COMMENT
It is noted that the subject property has a private water and sewage system.This is common in the subject area and no a3�:erse
conditions are indicated on the subject value or marketability for this condition.Pubic water and sewage are not available in the
subject immediate market area.
Fam TADD—'N�inTOTAL"appraisal softv.are by a la mode,inc.—1-800-AV;t�ODE
, Bortower/Cfient Client Phillis Mowe Fle No.Q004'10
�Address 309 Meadow Trail
City Dillsbur County York State PA ZP Code 17019
Lender ClienY.Philiis Mowe
APPRAlSAL AND REPORT IDENTtFiCATiON
This Report is ane of the following iypes:
�Appr2is31 RepoR (A written repotl prepared under Siandards Rule 2-2(a) ,pursuant to the Scope of Work,as disclosed elsewhere in this report.)
�RESSriCtCd (A wrdten report prepared under 5t2ndards Rule p-2(b) , pursuaM to the Scope ot Work,as disclosed elsewhere in fhis report,
AppfdiSel RepOrt 2stncted to the stated intended use by the specfiied clent or intended user.)
Comments on Standards Rule 2-3
I certify thzt,to ihe best of my Imowledge and bdieF
—The statements of fact contained in mis repoR are true and carrect
—The r�orted analyses,o�nims,and ca�dusims are krtdted onty hy the repatetl azsumptiais and IunNng conditions and are my persa�al,impaNal,anC ur�6iased pmfessional
analyses,oainions,and co�cfusions.
—Unless otherwise indrated,i have no present a pmsp�tive interest in the propaty thffi is the subject o(fhis report and no p�sonal intaest wilh respect to the pa�ties invdved.
—Unless ofherwise indi�ated,i have pafamed no services,as an appraiser a in any other ca�acity,regarding ihe proaeriy ihat is ihe subject of this repat within the thre�-year
period immediately pr�eding acceptance of ihis assignment
—I have no bias w�h resp�t to the property that�s the subj�t of mis rqat a ihe parties invdved wifh mis assignment
—My engagement in this assignment was not contingent upon developing a repor�ng prdetermine7 results.
—My compensation tor completing ihis assignm�t is not corttingent upon the deveiopment or reporong of a predet�mined value a dir�tion in value ihat tavors ihe caus�oi the
cfia�t,the arnount of the vaiue opinion,ihe attainment of a stipulated result,a me occuRence af a subsequa�t event direcUy ra2ted�the int�ded use of this appaisal.
—My anatyses,oainions,and conciusions we�e deve�ope7,and ihis repat has�een prepared,m confamiq�with the tJnifam Standards of Professional Appraisal Pracbce thai were
in eff�t at fie trtne ihis report was pr�ared.
—Un�ess othenaise indicated,I have made a pxsao�inspection of ine property that is the suhje:t oi this report.
—Unless othenvise indicated,no a�e provided ggnificant real property appraisai assistance t�the person(s)signing ihis c�tificatia�(f there are ex:.�tions,me name of each
individual providing sgnibcant real propelry appraisal zssistarice is stated dsewhere in ihis repatJ.
Reasonable Exposure Time (USPAP defines E�osure Time as the estimated length ot time th�the property interest being
appraised wouid have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the apprtisaf.j
My Opinion of Reasonable E�osure Time for the subject property at the market vaEue stated in this report is: eo to i ao days
Comments on Appraisal and Report 6dentification
Note any USPAP-related issues requiring disclosure and any state manda4ed requirements:
kPPRAtSER: SUPERVISORY or CO-APPRAISER(if appiicahlej:
Signature: • � Signah�re:
P;arne: Geor e R Ulsh, tate Cert Res Real Estate raiser �ame:
State Certification#: RL000409L State Cerfific2tia�#:
o!State License#: a State ticense#:
Staie: PA E�iration Date of Catification a License: 06/30/2015 State: Epiration Date ot Certification a License:
Date of Signafure and Repa�t: 06/27/2D14 Date of SignaN2:
Effec6ve Date ot Appraisal: 06/17/20 i 4
Inspection of Suhje�t. ❑ t�one . Interior and Exteriar J Ed�ior-Only inspection a(Subject ❑ None ❑ Inierior and Fxterior ❑ EMeria-Only
Date of Insp�tion(t appficahle): 06/17l2D14 Oate of Nspection(i applica6le):
�arm ID14E—"N4nT0'fAL"appraisal software by z la mode,inc.—1-BJO-ALAf�10DE
Appraisers 2Q13-2015 Certification
� BoRowerlClient Client:Phillis Mowe
Roperty Address 309 Meadow Trail
Ciry Dil�sbur Counry York State PA Lp Code 17019
Lender Client:Phillis Mowe
Commonwealth of Pennsvh'ania 12 ��1 Q g 2 3 `
a;P�'i�Lneut��9"f'S�ate �
�
Bureau of Prqfes�'[,q�ia a�'�c�`iipationai Affairs
PO Bgti��44`Harrisbur�P'h�(3���-2649
� - - '.7�
� ".J+r : � ' ..
CertificateT}'pe ; '.'i �"'h =. .,,.'.}�. = Certificate5tafus :
� i .:_a� i s , - :
Certifie8 Residential Appraiser `V�`� g' ` i , �j Active
, .r,\. . - � -
' •- - Initiat Certi�cadon,Ds6e
, ``�'_J.'�.._ - 1011'1/199T', '
GEDRGE RAkDALL ULSH Certi£c3tc
Bd5 SIR7HOMA5 COURT SURE 9 Number
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• Subject Photo Page
Borrower/Client Client:Phillis Mowe
Properly Address 309 Meadow Trail
Ciry Dilisbur Coun York State PA Lp Code 17019
Lender Client:Philiis Mowe
'" =�,� Su6ject Front
'.:} \� 309 Meadow Trail
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� Saies Price
���A. Gross Liang Area 1,540
�`��� Total Rooms 6
: \��"�- 7otal Bedrooms 3
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Site 17 acres
- _� Quality Averege
Age 34 Yrs Est
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BoRower/Client Client:Philiis Mowe
Property Address 309 Meadow Trait
Ciry Dillsbur County York St2te PA Zp Cotle 1709 9
Lender Client:Phillis Mowe
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Frst Fb�r 980 Sq R 90 x 2i.5=960
Second Hoor 5605q ft AO x 14 =550
TOGI Living Area(Rounded): 154U Sq ft
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Borrower/Client Client:Philiis Mowe
Propaty Address 309 Meadow Treil
Ci �illsbur County York St2te PA Zp Gode 1709 9
Lentler Ciient:Phillis Mowe
Liuing Area � . . . . � . . . . . .. . . � . .
Rrst Fbor 989 Sq(t
Second hbor Sb0 Sq ft
Total Li�ring Area(Rounded): 3540 Sq ft
Non-living Area ... . . . . .. . . � . .
Deck . . . 160 Sq ft
Sueen Pofch 246 Sq tt
fam SKT.BIdSkI—"1A�nTOTAL"appaisal sottware by a la mode,inc.—1-800-ALAMODE
Comparabie Photo Page
8orrower/Client Client:Phillis Mowe
R �Address 309 Meadow Traii
Gi Dillsbur County York State PA Z Code 17019
Lender Client:Phillis Mowe
' '"'"' ' C�mparable 1
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-j,� ' 3272 Enola Road
Prox.to Subject 20.30 miles NW
`� � '�� ' Sales Price 265,000
.,•;, `�_ - GrossL'n�mgArea 1,888
! ,,�_ - 7otal Rooms 6
Totai Bedroans 3
Total Bathrooms 1.1
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_ -d.� �,�� �, _ '�^ 101 Sandbank Road
��,� ;,� � � �� ° � Prox roSubject 25.69 miles W
��� �: �-,r�,r^= SalesPrice 223,500
- }� Gross Living Area 1,076
Tma Ha�ms 5
iotal Bedmoms 2
Tot�Batluo�ms 2.0
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Site 22.7 ac
�uality Average
Age 6 Yrs Est
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;,:����; _ Compara6le 3
_-,�:-. � �"ra`:� 425 E Spring Valley Road
�;.g ��'�.- Pmx.to Suhj�t 5.83 miles S
F� � Saies Rice 240,D00
� Gross Living Area 1,904
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- Comparable PhoM Page
Borrower/Client Client:Phillis Mowe
Pro Address 309 Meadow Trail
Ci Dills6ur County York State PA L Code 17019
Lende� Client:Phillis Mowe
Compara6le 4
1200 Roundtop Road
�"it Prmc to Su6je�t 276 miles SE
_ �� t Sales Rice 315,D00
�� Gmss Living Area �,608
j. Total Rooms 5
� €� �� To'al8e�rooms 3
.�,,,��.��`R'' 7otal Bathrooms 1.0
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Borrower/Ciient Client:Phillis Mowe
Property Address 309 Meadow Trail
Ciiy Dilisbur County York State PA Zip Cotle 17D19
Lender Client:Phil�is Mowe
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Page 4
Portfolio Statement
As of 03/03/2014
Phyilis S&Harold F Jr Mowery Tenants in Common Acct#: 6�012988
Trade Cash Current Current
Description Svmbol Date Ouantitv Invested Price �'alue R'eiQht
Equities
Large Cap Equities
Value style
Kraft Foods Group KRFT 10/11/2013 837.9�1 43,976.71 5�.1000 46,171.10 2.0%
VerizonCommunications VZ 08i1�/2012 1,608.958� 67.418.86 47.�100 76,119.83 3.3%
282.622.99 �0�.665.53 13.4%
Grow�th style
Generai Electric Company GE O1/02/2C13 1.li3.5581 24.439.46 25.1200 28,475.23 L2%
Johnson&Johnson .TNJ 10/23/2013 302.1128 27,829.87 91.�600 27,661.45 1.2%
Merck&Co Inc MRK 08/16/2012 912.1154 31.276.8> >6.4200 �1,461.5� 2.3%
Pfizer Incorporated PFE 03/27/2013 868.95 24,431.59 31.9800 27,789.02 1.2%
107.977.77 135,387.2> >.9%
390.600.76 441.0�2.78 19.3%
Mid/Small Cap Equities
Value style
Ameren Corporation AEE 08/02/2012 812.40�6 24.948.�2 40.3600 32,788.61 1.4%
Blend style
P P &L Resources Inc PPL O1/10/2011 1,927.4737 54,619.01 32.0100 61,698.43 2.7%
79.567.53 94.487.04 4.1%
470.168.29 535,539.82 23.4%
2,048,060.62 2,280,853.67 99.8%
Total Accrued Interest 4,271.16
2.285.]24.83 100.0%
Please remember to contact RoofAdviso�y Group,Inc. if there a�•e any changes in your financial situation or im,esmzent objectives. A copy of our
cur-rent writren disclosw�e statement discussing our invest»zent managenient and advisay sen-ices and fees is available for your revie�v upo�2
request.
Pase 3
Portfolio Statement
As of 03/03/2014
Phyllis S&Harold F Jr Mowen> Tenants in Common Acct r: 65012988
Trade Cash Current Current
Description Svmbol Date Quantitv Invested Price Val�e ��1'eiaht
Fixed Income
Short/Intermediate Fixed Income
A-
Pennsylvania Eco 70868V�AG8 06%24%2009 �,000 �,027.�� 102.1720 �,108.60 0.2%
10/1�/2014 �.2�%
Accrued Interest 101.3�
BBB
Chartiers Vallev 16li88BX0 11/07,'2007 10,000 10.009.00 10�.3820 10,�3�.20 0.�°0
ng/15/2p1; i.a;�i�
Accrued Interest �g'�6
Pennsylvania St 70917RKH7 10/O1i2007 20.000 19,980.00 103.9990 20,799.80 0.9%
06/O1/201� 4.2�%
Accrued Interest 219.�8
29.989.00 31,�86.34 1.�%
BB+
Puerto Rico Comw 74514LZF7 06i30/2011 10,000 10,124.80 81.07�0 8.107.�0 0.4%
07/O1/2019 4.2�%
Accrued Interest ��''g
Puerto Rico Com��l 745145T51 0�/0�/2009 �,000 �;046.6� 99.?450 4,962.25 0.2%
07/O1/2014 �.�0%
Accrued Interest �g'1'
1�.171.4� 1.i;192.26 0.6%
1.46�.968.3� 1,�08,87�.31 66.0%
Long Term Fixed Income
Goldman Sachs PFD 6.20% GS=B 06/27/2012 96� 24,264.�9 24.0�00 23,208.2� 1.0%
A�etLife Inc PFD 6.�0% MET=B 06/27/2012 900 23,092.93 25.1700 22,6�3.00 1.0%
�'ells Fargo PFD 8.00°�6 V�'FC=J 01/10/2012 78� 23,323.86 28.6100 22.458.85 1.0%
- 70.681.18 68,�20.10 .i.0%
AA
Pennsylvania St Uni 709235liG8 03/li/20li 30.000 33,396.40 108.7470 32,624.10 1.4%
O.i/O1/2040 �.00%
Accrued Interest 12.�0
a-
Pennsvlvania St Tpk 709223ZK0 08i16/2010 10.000 7.846.40 104.0000 10,400.00 0.�%
12i01/2024 0.00%
111.923.98 111,��6."10 4.9°%
L�77.892.33 1,6?0,232.U1 iG.9%
Equities
Large Cap Equities
Value style
A T&T Corp T 08/0�/2010 �,249.7866 74,7�9.78 31.8600 7],678.30 3.1%
American Electric Power AEP 08/02/2012 47�.06�9 17,690.33 49.7200 23,620.28 I.0%
ConocoPhillips COP OS/23/2013 422.5911 26;6�3.78 66.3100 28;U22.02 1.2%
GlaxoSmithKline GSK O1�`30/2012 1,076.2383 �2,123.�3 ��.8000 60,0�4.10 2.6%
Page 2
Portfolio Statement
As of 03/03/2014
Phyllis S&Harold F 7r Mo���ery Tenants in Common Acct#: 6�012988
Trade Cash Current Current
Description Svmbol Date Ouantitv Invested Price Value �b'eiaht
Fised Income
Short/Intermediate Fixed Income
AA-
GreaterJohnstow 392023QH3 12/07/2011 �0,000 �2.025.00 102.3350 51,167.�0 2.2%
08/O1/2022 3.2�%
Accrued Interest 148.96
Sto Rox Pa Sch District 862369DC6 08/26/2011 1�.000 14.760.25 100.6720 15,100.80 0.7%
12/15/2023 3.�0%
Accrued Interest 115.21
United Pa Sch Di 911325EV6 12/05/2011 1�.000 15,025.00 103.1900 15,478.50 0.7'/0
11/15/2025 3.75%
Accrued Interest 170.31
Yough Sch Dist PA 987414MG1 02/2U2014 40,000 39,937.20 99.4870 39,794.80 1.7%
10/O1/20�3 4.00%
252.694.20 249,843.71 10.9°/a
A+
Allegheny Cnry Pa 01728VCQ1 10/30/2007 15,000 15,123.30 107.3450 16.101.7� 0.7%
10/O1/2016 3.80%
Accrued Interest 242.25
Hanover Pa Area 411147KQ3 10/22/2007 20,000 19.937.00 108.8300 21,766.00 1.0%
02/01/2017 3.80%
Accrued Interest 69.6?
VJilkes-Barre Pa 968261KR7 04/07/2011 15;000 15,262.�0 103.7410 15,561.15 0.7%
04/O1/2020 4.2�%
Accrued Interest 270.94
50.322.80 54.011.76 2.4%
A
Beaver Cnty Pa 074851NH� 08/13/2010 10.000 10,299.90 102.7310 10,273.10 0.�%
I1/O1/2024 4.30%
Accrued Interest 146.92
Bethel Park Pa Mun 087032DD7 11/16/2007 5.000 �.383.5� 101.8770 5,093.8� 0.2%
09/O1/2017 4.00%
Accrued Interest 1.67
Bethel Park Pa Mun 087032DE� 11/16/2007 �.000 �.277.5� 101.8770 5.093.85 0.2%
09/01/2017 4.00%
Accrued Interest 1.67
Franklin Cnty Pa In 353273AP0 07I16i2010 2�.000 26.�87.00 106.0750 26.�18.7� 1.2°/o
07;01/2016 4.00%
Accrued Interest 175.00
Reading Pa Sch Di 75�638R��7 08/20/2010 10.000 10.297.00 100.2910 10.029.10 0.4%
O1/15f2023 4.30%
Accrued Interest �8.5�
R%est Mifflin Pa 9�4447GA0 12/14/2010 �0,000 53.040.00 104.1130 52.056.�0 2.3%
10/O1l2018 3.00%
Accrued Interest 637.50
R�est:vlifflinPaA 9�4498PW5 llJl�/2007 10.000 10,076.70 10�.0470 10,�04.70 0.�%
10/O1/201% 4.00%
Accrued Interest 170.00
120,961.70 120,761.14 5.�%
�07 N.Front Sti�eet
Harrisburg, PA 17101
717-260-9281
Portfolio Statement
As of 03/03i2014
Ph}llis S&Harold F Jr I�4o���ery Tenants in Common Acct�: 65012988
Trade Cash Current Current
Description Svmbol Date Ouantitv Invested Price Value ��1'eiaht
Liquid Fixed Income
I7ltra Short Fixed Income
P.A Muni Monev Fund S«'EXX 129,353.00 �.7%
Fixed Income
Short/Intermediate Fixed Income
-Cohen&�teers Preferred�ecurities CFXIX 02;04/2014 8,644.5� 113,080.00 li.2700 114,712.78 �.0%
-DoubleLine Total Return Bond DBLTX 06/06/2012 14,801.941 152,�60.00 10.9800 162.�2�.31 7.1%
-Invesco Convertible Securities CNSDX 06/18/2013 7.022.�87 1�8,110.00 2�.2400 177;245.0� 7.8%
-Pimco Income Fund PIMIX 1012�/2013 17,422.62 211,7?�.00 12.4900 217,608.�2 9.�%
-Weitz Short-Intermediate Income WEF1Z 06/18/2013 13,�64.�27 167,090.00 12.6100 171;048.69 7.�%
802.�6�.00 843.140.3� 36.9%
AAA
BMWBankNA 0»68PLW� 02/0�/2010 �0,000 �2,187.�0 102.18li �1,090.6� 2.2%
02i 10/20]� 2.7�%
Accrued Interest ?O�.S�
CumberlandCnty 230�97QX7 09/O1i2011 1�;000 14,987.�0 103.0370 1�,45�.�5 0.7%
0�/O 1/2024 .i.i�%
Accrued Interest 171.69
MiddlebureBank �96131BC� 06/24/2010 �0,000 �1,679.�0 101.41�9 �0,707.9� 2.2%
12/29/2014 2.10%
Accrued Interest 1»•�g
MuhlenbergPaSc 62480�KK2 10(30/2007 �,000 4,998.70 103.1830 �;1�9.1� 0.2%
02/15/201� 3.65%
Accrued Interest 9.63
V�%ilson Pa Sch Dist 972369HJ4 11/0�/2007 20;000 20,279.?0 104.51�0 20;903.00 0.9%
0�/1�/2017 4.00%
.Accrued Interest ?4?•??
144.132.40 144,099.2� 6.3%
a.�,
EriePa ?9�407A�9 08iO4/2011 1�.000 1�;02�.00 109.86�0 16,479.i� 0.7%
11/1�!2021 4.10%
.Accrued Interest 186.21
Massillon Ohio �76233Nli0 04i12!2012 1�,000 14,949.40 100.4990 I�;074.8� 0.7%
12/O1/202.i .i.87�°io
Accrued Interest 1�0.16
SouthemTioQaPa 844006JC1 09!07%2011 I�,000 1�,129.8� 100.9030 1�,13�.4� 0.7°%
O.i/Ol!202� .i..i0%
Accrued Interest 4.13
4�.104.2� 47.0�0.» 2.1%
AA-
BedfordPaArea 07639�JY9 U7;21'2010 �0,000 �2;083.�0 102.6920 �1,346.00 2.3%
10%1�/2016 2.2�%
Accrued Interest 434.38
CharleroiPaArea ]�9761BR� 09/02!2008 7�;000 %8.863.2� 101.4230 76,067.2� 3.3%
09/0 L'2014 3.20%
Accrued Interest 20.00
/
�
ESTATE OF HAROLD F. MOWERY JR.
REV 1500 - Pennsvivania lnheritance Tax Return
SSN: 162-22-2749
Schedule C Item 1
PHM Associates
Estate of Harold F. Mowery, Jr.
Balance Sheet for PHM Associates thru death
ASSETS
Cash in Centric Bank account #***096 $131,983.41
Accrued Interste on account#**096 $ 8.00
Appraised value of real property
located at 1023 Mumma Road(attached) $800,000.00
$931,991.41
LIABILITIES $ -
Value of PHM Associates at date of death $931,991.41
966932.1
� 1'�o���e &� Assa��at�s
Real Estate Valuation & Analysis
June 9, 2014
Dear Sir or Madam,
In 2013, Noone &Associates prepared an appraisal on a commercial property located at
1023 Mumma Road, Lemoyne Borough; Cumberland County, PA. The effective date of value
was September 20, 2013. The property is o��med by Harold F. Mo«�ery, Jr. and Phyllis S.
Mowery.
The propeiTy contains 1.25 acres and is improved with a one story owner-user office
buildings and an attached two story tenanted office building containing a total gross area of 12,
193 square feet. As a result of our analysis, we formed an opinion that the fair market value of
the property was Eight Hundred Thousand Dollars ($800,000) as of September 20, 2013.
The appraisal was prepared for Metro Bank. Subsequently Mr. Mowery died on March
3, 2014. As a result,this letter represents our written permission that the appraisal can be used
for the purposes of the administration of the estate of Harold F. Mo���ery, Jr. and for Pennsylvania
Inheritance Taa reporting.
Please let me know if you have any questions or comments.
Respectfully submitted,
Noone & Associates, Inc.
� �
_ ,
, , , ,
..- - , �.
� �.�_L,�_� , r � ;, �--,,-✓�.
Patrick F, Noone,MAI
PA Certified General Real Estate Appraiser
PA GA 001272-L
3 Crossgate Drive, Suite 110 � Mechanicsburg, PA 170�0
Phone: 717-458-0482 � Fax: 717-458-0483 � e-mail -pat@nooneappraisals.com
� l�Ta��e & Ass�c����s
^ Real Estate Valuation & Anal3�sis Patrick F. 1\Toone,iVLAI
October l, 2013
Metro Bank
Mr. Thomas M. Grav
Vice President
Real Estate Loan Administration
3801 Paxton Street
Harrisbura. PA 17111
RE: Harold Mowery; III
Professional O�ce Building
1023 Mumma Road
Borough of���ormleysburg
Cumberland County, PA
Dear'.vlr. Grav.
VJe are pleased to present the attached report of our appraisal of the referenced real estate as of
the effective date identified in our report. The report sets forth our opinion of market value, along with
supporting data and reasoning, which form the basis of our opinion. The subject of this assignment is a
1.2� acre site improved with a one story owner-user office with attached two story tenanted Class B office
building containing a total gross building area of 12,193 square feet.
The value opinion is qualified by certain definitions, limiting conditions; and certifications, which
are set forth in this report. This report�%as prepared for and only intended for the use of the Metro Bank.
It may not be distributed to or relied upon by other persons or entities��ithout our«�ritten permission.
As a result of our analysis, we have formed an opinion that the market value as defined in the
report, subject to the definitions, certifications, extraordinary assumptions, hypothetical conditions and
limiting conditions set forth in the attached report, as of the effective date identified in the report; is:
r * r EIGHT I�LT'DRED THOtiS?,1�� DOLL_�RS r * *
(�800,000)
Please call if you have any questions or comments re�ardin�this report.
Respectfully submitted,
'�'oone & 4ssociates,Fnc.
�___'—,..
I l.��Jl1�� �•� ��'.C�"i/�'v^`--- �,
� 1������� �
�����
Patrick F.Noone,?v1AI Allen R. Peffer
PA Certified General Real Estate Appraiser PA Certified General Real Estate Appraiser
PA GA 001272-L PA GA-001646-L
3 Crossgates Drive, Suite 110 � Mechanicsburg, PA 170�0
Phone: 717-4�8-0482 � Fax: 717-4�8-0483 � e-mail: pat@nooneappraisals.com
PHM Associates
ASSIGNMENT OF PART'�ERSHIP INTERESTS
KNOW ALL MEN BY THESE PRESENTS, that PHYLLIS S. MOWERY,
Executrix of the Estate of HAROLD F. MOWERY, JR., of Cumberland County, Pennsylvania
("Assi�nor") does hereby grant, transfer, gift, assign and deliver unto PHYLLIS S.
MOWERY("Assignee"), all of the Assignor's right, title and interest in and to a �0% partnership
interest in a Pennsylvania general partnership kno���n as PHM ASSOCIATES(the "Partnership")
including, (i) any and all assets titled to or held in the name of or for the benefit of the Partnership
to the extent of the interest transferred hereby; (ii) the right to receive from the Partnership the share
of profits or other payments to which Assignor would otherwise be entitled with respect to the
interest transferred hereby; and (iii) all other rights, duties and privileges ��hich Assignor possessed
by virtue of the partnership interest in the Partnership transferred hereby.
TO HAVE AND TO HOLD the said 50% partnership interest in the Partnership
unto the assignee, her successor and assigns, to their own use and behoof, forever, thereby vesting
in Assignee 100% o«-nership of such Partnership and its assets.
IN WITNESS WHEREOF, Assi nor, intending to be legally bound hereby has
hereunto set her hand and seal this�day of , 2014.
WITNESS: ASSIGNOR:
ESTATE HAROLD F. MOWERY, JR.
� � �
By.
�llis S. Mo� r��. Eaecu rix
ACCEPTANCE AND JOINDER BY ASSIGNEE
The undersigned, Assi�nee, hereby ackno`��ledges receipt of this Assignment.
WITNESS: ASSIGNEE:
. ( � j
� S ` 'G
U Zyllis S. Mowe
954146.1
1065 U.S. Return of Partnership Income OMB No �545-0099
Form For calendar year 20�1,or tax year beginning ,ending 2011
Department ot the Treasury
Internal Fevenue Service
A Principal business aCtivity Name of partnership p Empioyer identification
number
HM ASSOCIATES
RENTAL print `a'R�LD F JR AND PHYLLI S MOWERY 2 3—2 0 0 9 9 8 7
B Principal product or service p� Number,street,and room or suite no.If a P.O.box,sae the instructions. E Date business started
�'pe• 10 2 3 MtJMMA ROAD 01/01 19 7 7
OFF I CE BLDG city or town,state,and z�P code F Tota�assets
C Business code number
531110 EMOYNE PA 17043-116 � 168 085 .
G Check applicable boxes: (1) Initial return (2) Finai return (3) Name change (4) Address change (5) 0 Amentled return
(6) 0 Technicai termination-aiso check(1)or(2)
H Check accounting method: (1) � Cash (2) � Accrual (3) � Other(specify) ►
I Number of 5chedules K-1. Attach one for each person who was a partner at any time during the tax year ► 2
J Check if Schedules C and M-3 are attached 0
Caution. Include only trade or busrness income and expenses on lines 1 a through 22 below.See the instructions for more information.
1 a Merchant card and third-party payments(including amounts reported on Form(s)
1099-K).For 2011,enter-0- .............................................................................. t a 0 .
b Gross receipts or sales not reported on line 1a ...................................................... 1b
c Total.Atld lines 1a and 1b ................................................................................. 1c
d Returns and aliowances plus any other adjustments to line 1a ................................. id
� e Subtract line 1d from line ic .............................................................................. 1e
E
� 2 Cost of goods sold (attach Form 1 i25-A) ............................................................ 2
c
— 3 Gross profit.Subtract line 2 from line 1e ............................................................................................................
4 Ordinary income(loss)from other partnerships,estates,antl trusts(attach statement) ........................................... 4
5 Net farm profit(loss)(attach Schedule F(Form 1040)) ....................................................................................... 5
6 Net gain(loss)from Form 4797,Part II,line 17(attach Form 4797) ........................................................................ 6
7 Other income(loss)(attach statement) ....................................:........ ............................................................. 7
S Total income loss . Combine lines 3 throu h 7 ................................................................................................ S
9 Salaries and wages(other than to partners)(less employment credits) ..................................................................... 9
0 10 Guaranteed payments to partners ..................................................................................................................... 10
�a 11 Repairs and maintenance ...................................................................
� .........................................................
.E 12 Bad debts ................................................................................................................................................... 12
0 13 Rent ......................................................................................................................................................... 13
c14 Taxes and licenses ....................................................................................................................................... 14
'� 15 Interest ...................................................................................................................................................... 15
� 16 a Depreciation(if required,attach Form 4562) ......................................................... 16a
•� b Less depreciation reported on Form 1125-A and elsewhere on return ,,,,,, ,,,,,,,,,,,,,,, 16b 16c
a�
� 17 Depletion(Do not deduct oil and pas depletion.) ................................................................................................ 17
� 1 S Retirement plans,etc. 18
........................................................................ .
N 19 Employeebenefitprograms ....................................... ..................... ..._. . ... .......... ._....._........................... 19
c
0
.Y
� 20 Other deductions(attach statement) 20
�
a�
�
21 Total deductions. Add the amounts shown in the far ri ht column for lines 9 throu h 20 21
22 Ordina business income loss .Subtract line 21 from line 8 ............................................... .............................. 22 � .
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,it is true,
correct,and complete.Declaration ot preparer(other than general partner or limited liability company member manager)is bzsed on ali intormation of which preparer has any
knowledge. May the IRS discuss this return
Sign
Here ' with the preparer shown below
Signature of general partner or limited Iiability company member manager ' Date (see instr.)?
Yes No
PrinVType preparer's name Prep2rer's signature Date Check if PTIN
self-employed
Paid AVE A PHILLIPS CPA AVE A PHILLIPS CP 07/11/12 P01511003
Preparer Firm'sname �
Use Only WAGGONER FRUTI GER & DAUB LLP Firm's EIN ► 2 3-15 8 3 2 4 9
Firm's address ►5 0 0 6 E TRINDLE RD SUI TE 2 0 0
MECHANICSBURG PA 17 0 5 0 Pho�e�o. 717—5 0 6-12 2 2
;2'0e i„ LHA For Paperwork Reduction Act Notice,see separate instructions. Form 1065(2011)
Form 1065 2011 PHM AS S OC IATES HAROLD F JR AND PHYLL I S M 2 3-2 0 0 9 9 8 7 Pa e 2
Schedule B= Other Information
1 What type of entity is filing this return? Check the appiicable box Yes No
a � Domestic general partnership b� Domestic limited partnership
c � Domestic limited liability company d 0 Domestic limited liability partnership
e � Foreign partnership f 0 Other►
2 At any time during the tax year,was any partner in the partnership a disregarded entity,a partnership(including an entity treated as a
partnershipj,a trust,an S corporation,an estate(other than an estate of a deceased partner),or a nominee or similar person? ........................... X
3 At the end of the tax year:
a Did any foreign or domestic corporation,partnership(including any entity treated as a partnership),trust,or tax-exempt organization,or
any foreign government own,directly or indirectly,an interest of 50% or more in the profit,loss,or capital of the partnership?For rules of
constructive ownership,see instructions.If"Yes,"attach 5chedule B-1,information on Partners Owning 50% or More of the Partnership „............. X
b Did any individual or estate own,directiy or indirectly,an interest of 50% or more in the profit,loss,or capital of the partnership?For rules of
constructive ownership,see instructions.if"Yes,"attach Schedule B-1,Information on Partners Owning 50% or More of the Partnership ,,,,,,,,,,,,,,, X
4 At the end of the tax year,did the partnership:
a Own directly 20%or more,or own,directiy or indirectly,50% or more of the total voting power of ali classes of stock entitled to vote of any foreign
or domestic cor oration?For rules of constructive ownership,see instructions.If"Yes,"com lete i throu h iv below .................................... X
(i)Name of Corporation ��I�Employer (iii)Country of �IV�Percentage
Identification Owned in
Number(if any) Incorporation Voting Stock
b Own directly an interest of 20% or more,or own,directly or indirectly,an interest of 50%or more in the profit,loss,or capital in any foreign or
domestic partnership(including an entity treatetl as a partnership)or in the beneficial interest of a trust?For rules of constructive ownership,see
instructions.If"Yes,,�com lete i throu h(v below .................................................................................................... X
(i)Name of Entity �II�Employer (iii)Type of Entity (iv)Country of Percentage Dwn d in
Identification Number
(it any) Organization Proflt,Loss,Dt Capital
Form 1065 (2011)
iiio7i
i2-os-�i
2
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
Form 1065 2011 PHM AS SOCIATES HAROLD F JR AND PHYLLI S M 2 3—2 0 0 9 9 8 7 Pa e 3
Yes No
5 Did the partnership file Form 8893,Election of Partnership Level Tax Treatment,or an election statement under section 6231(a)(1)(B)(ii)
for artnershi -level tax treatment,that is in effect for this tax ear?See Form 8893 for more details ............................................................... X
6 Does the partnership satisfy ali four of the following conditions?
a The partnership's total receipts for the tax year were less than$250,D00.
b The partnership's total assets at the entl of the tax year were less than$1 miliion.
c Schedules K-1 are filed with the return and furnished to the partners on or before the due date(including extensions)for the partnership
return.
d The partnership is not filing and is not requiretl to file Schedule M-3 ......................................................................................................... x
If"Yes,"the partnership is not required to complete Schedules L,M-1,and M-2;Item F on page 1 of Form 1065;
or Item L on Schedule K-1.
7 Is this artnershi a ubiicl traded artnershi as defined in section 469 k 2? ....................................................................................... X
B During the tax year,did the partnership have any debt that was cancelled,was forgiven,or had the terms modified so as to reduce the
rincial amount of the debt? ............................... .............................................................................................................. X
9 Has this partnership filed,or is ii required to file,Form 8918,Material Advisor Disclosure Statement,to provide information on any
reortable transaction? ........................................... ...................................................................................................................... X
10 At any time during calendar year 2011,did the partnership have an interest in or a signature or other authority over a financiai account in a
foreign country(such as a bank account,securities account,or other financial account)?See the instructions for exceptions and filing
requirements for Form TD F 90-22.1,Report of Foreign Bank antl Financial Accounts.If"Yes,"enter the name of the foreign
countr . ► x
11 At any time during the tax year,did the partnership receive a distribution from,or was it the grantor of,or transferor to,a foreign trust? If"Yes,"
the partnership may have to file Form 3520,Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
Seeinstructions ........................................................................................................................................................................... X
12a Is the partnership making,or had it previously made(antl not revoked),a section 754 election? ..................................................................... X
See instructions for details regarding a section 754 election.
6 Ditl the partnership make for this tax year an optional basis adjustment under section 743(b)or 734(b)?If"Yes,"attach a statement showing
the computation and allocation of the basis adjustment.See instructions ................................................................................................... X
c Is the partnership required to adjust the basis of partnership assets under section 743(b)or 734(b)because of a substantial built-in loss(as defined
under section 743(d))or substantial basis reduction(as definetl under section 734(d))?If"Yes,"attach a statement showing the computation and
allocation of the basis ad'ustment.See instructions .............................................................................................................................. X
13 Check this box if,during the current or prior tax year,the partnership distributed any property received in a like-kind exchange or contributed such
ro e to another enti other than disre arded entities whoil -owned b the artnershi throu hout the tax ear .............................. ► �
14 At any time during the tax year,did the partnership distribute to any partner a tenancy-in-common or other undivided interest in partnership
roe ? .................................................................................................................................................................................... X
15 If the partnership is required to file Form 8858,Information Return of U.S.Persons With Respect To Foreign Disregarded Entities,enter the
number of Forms 8858 attached.See instructions ►
16 Does the partnership have any foreign partners?if"Yes,"enter the number of Forms 8805,Foreign Partner's Information Statement of
Section 1446 Withholdin Tax,filed for this artnershi .► X
17 Enter the number of Forms 8865 Return of U.S.Persons With Res ect to Certain Forei n Partnerships attached to this return.
18a Did you make any payments in 2011 that wouid require you to file Form(s) 1099?See instructions ............................................................... X
b If"Yes,,�did ou or will ou file all re uired Form s 1099? ..................................................................................................................... X
19 Enter the number of Form(s)5471,Information Return of U.S.Persons With Respect To Certain Foreign Corporations,attached
to this return. ►
Designation of Tax Matters Partner(see instructions)
Enter below the general partner designated as the tax matters partner(TMP)for the tax year of this retum:
Name of Identifying
desig nated TMP ► HAROLD F MOWERY, JR number of TMP ► 16 2—2 2—2 7 4 9
If the TMP is an Phone
entity,name of TMP
re resentative ► number of TMP ►
Addressof � 2849 VISTA CIRCLE
designatedTMP CAMP HILL PA 17011 _
Form 1065 (2011)
v,ozi
�2-os-i�
3
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
Form'1065(2D11 PHM ABSOCIATES HAROLD F JR AND PHYLLIS M 2 3-2 0 0 9 9 8 7 Pa e 4
Sct-�edule K` Partners' Distributive Share Items Tota�amount
1 Ordinary business income(loss)(Page 1,line 22) ....................................................................................... 1 0 .
2 Net rental real estate income (loss)(attach Form 8825) ........................S.EE...S.TAT.EMEI�TT...1.......... 2 19 9 0 8 .
3 a Other gross rental income(loss) ............................................................ 3a
b Expenses from other rental activities(attach statement) 3b
c Other net rental income(loss).Subtract line 3b from line 3a ........................................................................ 3c
N4 Guaranteed payments ........................................................................................................................... 4
J5 Interest income..............................................................................S.EE....STAT..E.MENT....2.......... 5 15 0 .
�, 6 Dividends: a Ordinary dividends ......................................................................................................... 6a
E b Qualifietl dividends 6b
o ........................................................
c7 Royalties .......................................................................................................................................... �
8 Net short-term�apital gain(loss)(attach Schetlule D(Form 1065)) ............................................................... 8
9 a Net long-term capital gain(loss)(attach Schedule D(Form 1065)) ........................................................ 9a
b Collectibies(28%)gain(loss).................................................................. 9b
c Unrecaptured section 1250 gain(attach statement) .................................... 9c
10 Net section 1231 gain(loss)(attach Form 4797) ..... ... .... . . . . ...................................................... 10
11 Other income loss see instructions Type► 11
12 5ection 179 deduction(attach Form 4562) ................................................................................................ 12
N
� 13 a Contributions 13a
o ...................................................................................................................................
� b Investment interest expense .................................................................................................................. 13b
� c Section 59(e)(2)expenditures:(1)Type► (2)Amount� 13c 2
� d Other deductions see instructions T pe► 13d
�, o„ 14 a Net earnings(loss)from self-employment ................................................................................................ 14a 0 .
N E E b Gross farming or fishing income 14b
........ . .... .. ...... .. ...... ................
W c Gross nonfarm income ........................................................................................................................ 14c
15 a Low-income housing credit(section 42(t)(5))............................................................................................. 15a
y b Low-income housing credit(other) ......................................................................................................... 15b
a c Qualified rehabilitation expenditures(rental real estate)(attach Form 3468) .................... 15c
�' d Other rental real estate credits(see instructions) Type► 15d
U
e Other rental credits(see instructions) Type► 15e
f Other cretlits see instructions T e► 15f
16 a Name of country or U.S.possession►
b Gross income from all sources ............................................................................................................... 16b
y c Gross income sourced at partner level ...................................................................................................... i6c
o Foreign gross income sourced at partnership level
� d catepory ► e General category ..,... ► f Other ,.,,.. ► 16f
c Deductions allocated and apportioned at partner level
�
� g Interestexpense► h Other ......................................................... ► 16h
m Deductions allocated and apportioned at partnership level to foreign source income
•o i Pzssive ' General cate or
category ► 1 g y ......► k Other ,...., ► 16k
�` I Total foreign tzxes(check one): ► Paid 0 Accrued 0
..................... 161
m Reduction in taxes available for credit(attach statement) 16m
n Other forei n tax information attach statement
17 a Post-1986 depreciation adjusiment .......................................................... .............................................. 17a
X y
>�E b Adjusted gain or loss ................................... ....................................................................................... 17b
" c De letion other than oil and as 17c
m E— P ( 9 ) .
c�._ .....................................................
d E~ d Oil,gas,and geothermal properties-gross income .................................................................................... 17d
�'�C�
a�¢ e Oil,gas,and geothermal properties-deduciions .... ......... . 17e
f Other AMT items attach statement ....................................... ................ 17f
18 a Tax-exempt interest income ....................................................... .......................................................... 18a
� b Othertax-exemptincome 18b
o ............................................................................
�; c Nondetluctible expenses ........................................................................................................................ 18c
E 19 a Distributions of cash and marketabie securities
o .................................................................... 19a 8 000 .
� b Distributions of other proper�Y ............................................................................................................... 19b
r20 a investment income .............................................................................................................................. 2oa 15 0 .
pb Investment expenses ........................................................................................................................... 20b
c Other items and amounts(attach statementl ................ ..................... . ..........._............................._........
Form 1065 (2011)
�1104�
12-OB—��
4
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
Form 1065(2011) PHM AS SOC IATES HAROLD F JR AND PHYLLI S M 2 3—2 0 0 9 9 8 7 Paoe 5
Anal sis of Net Income Loss
� Net income poss).Combine Schedule K,lines�throuah 1�.From the result,subtract the sum of Schedule K lines 12 throuah�3d,and 181 ............... 'I 2 0 �5 8 .
2 Analysis by (ii)Individual (iii)Individual (v)Exempt
(i)Corporate (active) (passive) (iv)Partnership organization (vi)Nominee/Other
partner type:
a General partners 2 0 0 5 8 .
b Limited artners
Schedule L Balance Sheets er Books
Be innin of tax ear End of tax ear
Assets
a b c d
� Cash ................................................... 40 032 . 60 575 .
2a Trade notes and accounts receivable
b Less allowance for bad debts ....,...,
3 I nventories
...........
4 U.S.governmentobligations.....................
5 Tax-exempt securities
...........
6 Other current assets(attach statement) .,....
�3 Loans to partners(or persons related to partners) ,,, � �
b Mortgage and real estate loans
8 Other investments(attach statement) .
9a Buildings and other depreciabie assets . 6 4 7 6 7 0 . 6 4 7 6 7 0 .
b Less accumulated depreciation . . . . . 5 8 7 6 7 5 . 5 9 9 9 5 . 5 9 6 16 0 . 51 510 .
10a Depietable assets
...............................
b Less accumulated depletion .....................
11 Land(net of any amortization) .................. 5 6 0 0 0 . 5 6 0 0 0 .
12a Intangible assets(amortizable only) ....,.,,. 1 2 0 0 . 1 2 0 0 .
b Less accumulated amortization ............... 1 2 0 0 . 1 2 0 0 .
13 Other assets(att2ch statement) ...............
14 Total assets ' 15 6 0 2 7 . 16 8 0 8 5 .
Liabilities and Capital
15 Accounts payable ,,,,,,,,,,,,,,,,,,,,,,,, ,
�6 Mortgages,notes,bonds payable in less than 1 year �
17 Other current liabilities(attach statement) ,._ STATEMENT 3 1 511 . 1 511 .
i8 All nonrecourse loans .............
19a Loans from partners(or persons related to partners)
b Nortgages,notes,bonds payable in 1 year or more .
20 Other liabilities(attach statement) ...,,..,,.,.
21 Partners'capital accounts........................ 15 4 516 . 16 6 5 7 4 .
22 Total liabilities and ca ital ........................ 15 6 0 2 7 . 16 8 0 8 5 .
Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Note.Schedule M•3 may be required instead of Schedule M-1 (see instructions).
1 Net income(loss)per books ...................... 2 0 0 5 8 . 6 Income recorded on books this year not inciuded
2 Income included on Schedule K,lines 1,2,3c, on Schedule K,lines 1 through 11 (itemize):
5,6a,7,8,9a,10,and 11,not recorded on books a Tax-exempt interest $
this year(itemize):
3 Guaranteed payments(other than health 7 Deductions included on Schedule K,lines 1
insurance) ................................................... through 13d,and 161, not charged against
4 Expenses recorded on books this year not included on book income this year(itemize):
Schedule K,lines 1 through 13d,a�d,si��tem�Ze>: a Depreciation $
a Depreciation $ 8 Add lines 6 and 7 .................._......._,.,.,,....,
b Travel and entertainment � 9 Income(loss)(Analysis of Net Income(Loss),
5 Add lines 1 throu h 4 ........................._......... 2 0 �5 8 . line 1 .Subtract line 8 from line 5 ..... ...... .... 2 0 0 5 s .
Schedule M-2 Anal sis of Partners' Ca itai Accounts
1 Balance at beginning of year ........................... 15 4 516 . 6 Distributions: a Cash .,,.,..,........,....,..,.,...... 8 0 0 0 .
2 Capital contributed: a Cash ........................... b Property ,,.,,.......,.....,,,,...._
b Property ,,,,,,,,,,,,,,,,,,,,, 7 Other decreases(itemize):
3 Net income(loss)per books ........................... 2 0 0 5 8 .
4 Other increases(itemize): B Add lines 6 and 7 ....................................... 8 0 0� .
5 Adtl lines 1 throuqh 4 .................................... 17 4 , 5 7 4 . 9 ealance at end of year. Subtract line 8 from line 5 16 6 , 5 7 4 .
;�'os?, 5 Form 1065 (2011)
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
8825 Rental Real Estate Income and Expenses of a OMBNo.1545-��86
Form Partnership or an S Corporation
(Rev.December 2D�0)
DepartmentotthaTreasury ► See instructions on pape 2.
Internal Revenue Service � Att3ch to Form 1065,Form 1065-8,or Form 1120S.
Name p� ASSOCIATES Empioyeridentificationnumber
HAROLD F JR AND PHYLLIS MOWERY 23; 2009987
1 Show the type and address of each property.For each rental real estate property listed,report the number of days rented at fair
rental value antl da s with ersonal use.See instructions.See a e 2 to list additional ro erties.
Physical address of each property-street,city, Type-Enter code 1-8; Fair Personal
Fental Use
state,ZIP code see page 2 for list Days Days
A1.0.2.3...MTJNlNlP...ROAD.......................................................................... ............................................................................. ........... ............
EMOYNE PA 17043 4
B
....................................................................................................................... ............................................................................. ........... ............
....................................................................................................................... ............................................................................. ........... ............
Properties
Rental Real Estate Income A B C D
2 Gross rents 2 12 4 0 9 6 .
Rental Real Estate Expenses
3 Advertisin9 ..................... 3
4 Auto and travel ........................ 4
5 Cleaning and maintenance ,..,,,...,,. 5
6 Commissions 6
...........................
7 I nsurance ................................. 7 2 8 2 4 .
8 Legal and other professional f2es .,, 6 1 18 5 .
9 I nterest .................................... 9
10 Repairs .................................... 10 3 2 0 3 2 .
11 Taxes ....................................... 11 12 9 5 7 .
12 Utilities 12 3 0 810 .
...................................
13 Wages and salaries ..................... 13
14 Depreciation(see instructions) .,.... 14 8 4 8 5 .
15 other(list) ►STMT 5 15 8 9 5 .
15
16 Total expenses for each properry.
Atld lines 3 through 15 .................. 16 10 4 18 8 .
17 Income or(Loss)from each property.
Subtract line 16 from line 2 17 19 9 0 8 .
.........
18a Total gross rents.Atld gross rents from line 2,columns A through H 18a 12 4 0 9 6 .
b Total expenses.Add total expenses from line 16,columns A through H ..,_.,., ., iBb 10 4 18 8
19 Net gain(loss)from Form 4797,Part II,line 17,from the disposition of property from rentai real
estate activities 19
................... ......................... ............................. .. . .. ....
20a Net income(loss)from rental reai estate activities from partnerships,estates,and trusts in which
this partnership or S corporation is a partner or beneficiary(from Schedule K-1) ............................................... 20a
b Itlentify below the partnerships,estates,or trusts from which net income(loss)is shown on line 20a.
Attach a schedule if more space is needed:
(1) Name (2) Employer identification number
21 Net rental real estate income(loss).Combine lines 18a through 20a.Enter the result
here and on: 21 19 9 0 8 .
• Form 1065 or 11205:Schedule K,line 2,or
• Form 1065-B:Part I,line 4
os-oi�,i JWA for Paperwork Reduction Act Notice,see page 2 of form. Form 8825(12-2010)
6
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
Form 6825(�2-20�0) Page Q
1 Show the rype and address of each property.For each rentai real estate property listed,report the number of days rented at fair
rental value and da s with ersonal use.See instructions.
Physical address of each property-street,city, Type-Enter code 1-8; Fair Personal
state,ZIP code see below for list Rental use
Days Days
E
....................................................................................................................... ............................................................................. ........... ............
F
....................................................................................................................... ............................................................................. ........... ............
....................................................................................................................... ............................................................................. ........... ............
H
....................................................................................................................... ............................................................................. ........... ............
Pro erties
Rental Real Estate Income E F G H
2Gross rents ........................... �
Rental Real Estate Expenses
3Advertisin9 ................................ 3
4Auto and travel ,,,,,,,,,,,,,,,,,,,,,,,,,,, 4
5Cleaning and maintenance ,,,,,,,,,,,,,,, 5
6Commissions 6
...........................
7lnsurance .................................... 7
8Legal and other professional fees ,..._, 8
9lnterest ....................................... 9
10Repairs ....................................... 10
11Taxes .......................................... 11
12Utilities 12
..............................
13Wages and salaries ........................ 13
14Depreciation(see instructions) ._..,.... 14
15�ther(list) ►
15
16Total expenses for each property.
Add lines 3 through 15 .................. 16
171ncome or(Loss)from each property.
Subtract line 16 from line 2 il
Aliowable Codes for Type of Property
1-Single Family Residence
2-Multi-Famify Residence
3-Vacation or Short-Term Rental
4-Commercial
5-Land
6-Royaities
7-Self-Rental
8-Other(include description with the code on Form 8825 or on a separate statement)
JWA Form 8825(12-2010)
�zo�az
05-0�-1�
7
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
SCHEDULE B-1 Informatian on Partners Owning 50% or
(Forrn 10fi5)
(Rev. December2011) More of the Partnership OMB No.1545•0099
Department of the Treasury
Internal Revenue Service �Attach to Form 1065.See instructions.
Name of partnership Employer identifcation number
PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY 23-2009987
Part 1 Entities Owning 50% or More of the Partnership (Form 1065, Schedule B, Question 3a)
Complete columns(i)through(v)below for any foreign or domestic corporation,partnership(including any entity treated as a partnership),trust,
tax-exempt organization,or any foreign government that owns,directly or indirectly,an interest of 50% or more in the profit,loss,or capital of the
artnershi see instructions.
(i)Name of Entity (ii)Employer (iii) (iv) (v)Maximum
Identification Type of Entity Country of Organization Percentage Owned
Number(if any) in Profit, Loss,or
Ca ital
Part ll Individuals or Estates Owning 50% or More of the Partnership(Form 1065, Schedule B, Question 3b)
Complete columns(i)through(iv)below for any individual or estate that owns,directly or indirectly,an interest of 50% or more in the profit,loss,or
capital of the partnership(see instructions).
(i)Name of Individual or Estate (ii)Identifying (iii)Country of Citizenship(see instructions) (iv)Maximum
Number(if any) Percentage Owned
in Profit,Loss,
or Ca ital
HAROLD F MOWERY JR 162-22-2749 UNITED STATES 50 . 00
PHYLLIS S MOWERY 193-24-0800 UNITED STATES 50 . 00
LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1065. Schedule B-1 (Form 1065) (Rev. 12-2011)
�2455�
'12-�6-�1
8
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
4562 OMB No 1545-0�72
F�� Depreciation and Amortization 2011
DepartmentoftheTreasury (Including Information on Listed Property) R— 1 qttacnment
Internal Revenue Service (99) ► See separate instructions. ► Attach to your taz return. seq�e�ce No.179
Name(s)shown on retum Business or activity to which this form relates Identitying number
PHM ASSOCIATES ENTAL PROPERTY OFFICE
HAROLD F JR AND PHYLLIS MOWERY UILDING 23-2009987
Pat't I Election To Expense Certain Property Under Section 179 Note:If you have any listed property,complete Part V before you comp/ete Part l.
1 Maximum amount(see instructions) ............................................................................................................... 1 5 0 0 0 0 0 .
2 Total cost of section 179 property placed in service(see instructions) ................................... ... .. . ... ... .. .. 2
3 T�f�reshold cost of section 179 property before reduction in limitation ...... ......... . ..... ... . . .. .. 3 2 Q Q Q Q�� .
4 Reduction in limitation.Subtract line 3 from line 2.If zero or less,enter•0• ......... ......... ......... ............... .. 4
�J Doliar limitation for taz ear.Subtract line 4 from line 1.If zero or less.enter-0-.If married filina se aratel see instructions .............................. 5
6 (a)Description of property (b)Cost(business use only) (c)Eiected cost
7 Listed property.Enter the amount from line 29 ........................................ ... ......... .. 7
8 Total elected cost of section 179 property.Add amounts in column(c), lines 6 and 7 ......................................... g
9 Tentative deduction.Enter the smalier of line 5 or line 8
.................................................................................. 9
10 Carryover of disallowed deduction from line 13 of your 2010 Form 4562 ... . �p
......................................................
11 Business income Iimitation.Enter the smaller of business income(not less than zero)or line 5 . 11
..........................
12 Section 179 expense deduction.Add lines 9 and 10,but do not enter more than line 11 .................................... 12
13 Car over of disafiowed deduction to 2072.Add lines 9 and 10,less line 12 ............ ► 13
Note: Do not use Part lf or Part Ill below forlisted property.Instead, use Part V.
P81"t 1� Special Depreciation Allowance and Other Depreciation(Do not include listed property.)
14 Special depreciation allowance for qualified property(other than listed property)placed in service during
thetax year ...............................................................................................................................
.................... 14
15 Property subject to section 168(fl{1)election
................................................................................................... 15
16 Other de reciation includin ACRS ............................................................................................................. 16
Part III MACRS Depreciation(Do not include listed property.)(See instructions.)
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2011 .......................................... 17
j 8 If you are electing to group any assets placed in service during the tau year into one or more aeneral asset accounts check here . � �
Section B-Assets Placed in Service During 2011 Tax Year Using the General Depreciation System
(b)Month and (c)Basis for depreciation �d)Recovery
(a)Classifcation of propetty year placed (busines�nvestment use (e)Convention Nethod
in service only-see instructions) period �� (g)Depreciation deduction
1ga 3•year property
b 5•year property
� 7•year property
d 10-year property '
e 15-year property
f 20•year property
25-year property 25 yrs. � S/L
h Residential rentai property � 27•5 yrs. MM S/L
/ 27.5 yrs. MM S/L
i Nonresidential real property � 39 rs. MM S/L
/ M M S/L
Section C-Assets Placed in Service During 2011 Tax Year Using the Alternative Depreciation System
20a Class life S/L
b 12• ear 12 yrs. S/L
c 40- ear / � 40 yrs. MM S/L
Part N Summary(See instructions.)
21 Listed property. Enter amount from line 28 ..................... . 21
....................................................................
22 Total.Add amounts from line 12,lines 14 through 17,lines 19 and 20 in column(g),and line 21.
Enter here and on the appropriate lines of your return.Partnerships and S corporations•see instr. ..................... 22 8 4 8 5 .
23 For assets shown above and placed in service during the current year,enter the
ortion of the basis attributable to section 263A costs................................................ 23
i�szsi LHA For Pa , p ( )
��_zi_>> perwork Reduction Act Notice see se arate instructions. Form 4562 2011
9
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200 1
Form 4562(2011 PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 2 3—2 0 0 9 9 8 7 Pa e 2
Part V Listed Property(Include automobiles,certain other vehicles,certain computers,and property used for entertainment, recreation,or
amusement.)
Note:For any vehicle for which you are using fhe standard mileage rate or deducting lease expense, complete only 24a,24b,columns(a)
through(c)of Section A, all of Section B,and Section C if applicable.
Section A-Depreciation and Other Information(Caution:See the instructions for limrts for passenger automobiles.)
24a Do you have evidence to support the business/investment use claimed? � Yes 0 No 24b If"Yes," is the evidence written? � Yes 0 No
(a) �b� ��) (d) �e� �fl �9) (h) ��)
Type of property Date Business/ Cost or Basis for depreciation Recovery Method/ Depreciation Elected
piaced in investment (busines�nvestment
(list vehicies first) service use percentage other basis use only) period Convention deduction section 179
cost
25 Special depreciation allowance for qualified listed property placed in service during the tax year and
used more than 50% in a ualified business use....................................................................................... 25
2g Property used more than 50% in a quai'rfied business use:
%
%
%
27 Property used 50% or less in a qualified business use:
% S/L•
% S/L-
% S/L•
28 Add amounts in column(h),lines 25 through 27.Enter here and on line 21, page 1 ............................ ..... . 2g
2gAdd amounts in column i, line 26.Enter here and on line 7, a e 1 ................................................................................. 29
Section B-Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor,partner,or other"more than 5% owner,"or related person.
If you provided vehicles to your employees,first answer the questions in Section C to see if you meet an exception to compieting this section for
those vehicles.
(a) (b) (c) (d) (e) (fl
30 Total business/investment miles driven during the Vehicle Vehicle Vehicle Vehicle Vehicie Vehicle
year(do not include commuting miles) ..................
31 Total commuting miles driven during the year ...
32 Total other personal(noncommuting)miles
d riven
...............................................................
33 Total miles driven during the year.
Add lines 30 through 32....................................
34 Was the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes No
during off-duty hours?
....................................
35 Was the vehicle used primarily by a more
than 5% owner or related person?
..................
36 Is another vehicle available for personal
use? ...............................................................
Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%
owners or related persons.
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your Yes No
employees?.......................................................................................................
.......................................................................
38 Do you maintain a written policy statement that prohibits personal use of vehicles,except commuting, by your
employees?See the instructions for vehicles used by corporate officers,directors,or 1% or more owners
...................................
39 Do you treat ail use of vehicies by employees as personal use?
...................................................................................................
40 Do you provide more than five vehicles to your employees,obtain information from your employees about
the use of the vehicles,and retain the information received?
.........................................................................................................
41 Do you meet the requirements concerning qualified automobile demonstration use?
...................................................................
Note:If our answer to 37 38 39 40 or 41 is "Yes "do not com /ete Sectron 8 for the covered vehic/es.
PaCt VI Amortization
(a) (b) (c) (d) (e) (fl
Description of costs D2t82mOttiZ2tl0fl Amortizable Code Amortization Amortization
bepi�S amount section p8riod or petCent2gB for this year
42 Amortization of costs that begins during your 2011 tax year:
43 Amortization of costs that began before your 2011 tax year .............. ......... . ............... . ... 43
44 Total.Add amounts in column .See the instructions for where to re ort ........ ......... ..... .................. 44
�iszsz i,-,e-�i Form 4562(2011)
10
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
3CHEDULE K NET INCOME (LOSS) FROM RENTAL REAL ESTATE STATEMENT 1
�ESCRIPTION AMOUNT
�OMMERCIAL - RENTAL PROPERTY OFFICE BUILDING 19 , 908 .
rOTAL TO SCHEDULE K, LINE 2 19 , 908 .
�CHEDULE K INTEREST INCOME STATEMENT 2
��SCRIPTION U.S . BONDS OTHER
�NTEREST INCOME 150 .
I'OTAL TO SCHEDULE K, LINE 5 150 .
SCHEDULE L OTHER CURRENT LIABILITIES STATEMENT 3
BEGINNING OF END OF TAX
DESCRIPTION TAX YEAR YEAR
?AYABLE TO MOWERY ASSOC 1 , 511 . 1 , 511 .
TOTAL TO SCHEDULE L, LINE 17 1 , 511 . 1 , 511 .
�ORM 1065 PARTNERS ' CAPITAL ACCOUNT SUMMARY STATEMENT 4
PARTNER BEGINNING CAPITAL SCHEDULE M-2 WITH- ENDING
?v'UMBER CAPITAL CONTRIBUTED LNS 3 , 4 & 7 DRAWALS CAPITAL
1 77 , 260 . 10 , 029 . 4 , 000 . 83 , 289 .
2 77 , 256 . 10 , 029 . 4 , 000 . 83 , 285 .
iOTAL 154 , 516 . 20 , 058 . 8 , 000 . 166 , 574 .
11 STATEMENT( S ) 1 , 2 , 3 , 4
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
OTHER RENTAL EXPENSES STATEMENT 5
COMMERCIAL
PROPERTY: RENTAL PROPERTY OFFICE BUILDING
�OCATION: 1023 MiJMMA ROAD, LEMOYNE, PA 17043
D�SCRIPTION AMOUNT
300KKEEPING 1 , 900 .
JANITORIAL SERVICE 10 , 910 .
REFUSE 1 , 703 .
SUPPLIES 1 , 382 .
?'OTAL TO RENTAL SCHEDULE, LINE 15 15 , 895 .
12 STATEMENT(S ) 5
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
WAGGONER, FRUTIGER & DAUB, LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
JULY 11 , 2012
HAROLD F MOWERY, JR
2849 VISTA CIRCLE
CAMP HILL, PA 17011
RE : PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2011 PARTNERSHIP FORM 1065
SCHEDULE K-1. THIS SCHEDULE SUI�R�tARIZES YOUR INFORMATION FROM
THE PARTNERSHIP . THIS INFORMATION HAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH THE U. S. PARTNERSHIP RETURN OF
INCOME, FORM 1065 .
THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1, PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS ,
WAGGONER, FRUTIGER & DAUB, LLP
1
6511,11,
Schedule K-1 2011 � Final K-1 � Amended K-1 OMB No.1545-0099
(Form �os5) Forcalendaryear20�1,o�c� Part 111- Partner's Share of Current Year Income,
Departrnent of the Treasury year beginning Deductions, Crecfits, and Other Items
Internal Revenue Service ending 1 Ordinary business income(loss) 15 Credits
Partner's Share of Income, Deductions, 0 .
Credits, etc. �S8B Sep3f2t8 I�StfUCtiOtIS. Z Net rental real estate income(loss)
9 9 5 4 . is Foreign transactions
Part I Information Abaut the Partnership 3 Other net rental income(loss)
A Partnership's employer identification number 4 Guaranteed payments
23 —2009987
B Partnership's name,address,city,state,and ZIP code 5 Interest income
PHM ASSOCIATES 75 .
HAROLD F JR AND PHYLLIS MOWERY 6a Ordinarydividends
10 2 3 MUMMA ROAD 17 Alternative min tax(AMT)items
LEMOYNE PA 17 0 4 3-116 4 6b Qualified dividends
C IRS Center where partnership filed return
E—FILE 7 Royalties
16 Tax-exempt income and
D [� Check if this is a publicly traded partnership(PTP) B Net short-term capital gain(Ioss) nondeductible expenses
Part II Information About the Partner 9a Net long-term capital gain(loss)
E Partner's identifying number 9b Collectibles(28%)gain(loss) 19 Distributions
162-22-2749 4 000 .
F Partner's name,address,city,state,and ZIP code 9c Unrecapturetl sec 1250 gain
20 Other information
HAROLD F MOWERY, JR 10 Net section 1231 gain(loss) 7 5 .
2849 VISTA CIRCLE
CAMP HILL PA 17 011 11 Other incorne(loss)
G � General partner or LLC 0 Limited partner or other LLC
member-manager member
H � Domestic partner 0 Foreign partner
I What type of entity is this partner? INDIVIDUAL 12 Section 179 tleduction
J Partner's share of profit,loss,and capital: 13 Other deductions
Beginning Endinp �
Profit 50 . 0000000% 50 . 0000000%
�oss 50 . 0000000% 50 . 0000000%
Ca ital 5 0 . 0 0 0 0 0 0 0% 5 0 . 0 0 0 0 0 0 0% 14 Self-employment earnings(loss)
K Partner's share of liabilities at year entl: 0 .
Nonrecourse ................................................ $
�ualified nonrecourse financing ___,,.,.,..,_._,...,. � 'See attached statementfor adtlitional information.
Recourse $ 7 5 6 .
L Partner's capital account analysis:
Beginning capital account ............... $ 7 7 , 2 6 0 . �
Capital contributed during the year ................ $ �
Current year increase(decrease) ........................ $ 10 , 0 2 9 . �
Withdrawals&distributions .............................. �( 4 , 0 0 0 a �
Ending capital account .................................... $ 8 3 , 2 8 9 . o
�
[x] Tax basis � GAAP � Section 704(b)book
� Other(explain)
M Did the partner contribute property with a built-in gain or loss?
0 Yes � No
If"Yes" attach statement see instructions
�'i� 6
„-oa-i, LHA For Paperwork Reduction Act Notice,see Instructions for Form 1065. Schedule K-1 (Form 1065) 2011
13 1
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
�CHEDULE K-1 CURRENT YEAR INCREASES (DECREASES)
�E S CR I PT I ON AMOUNT TOTAL S
��.NTAL REAL ESTATE INCOME (LOSS) 9 , 954 .
�NTEREST INCOME 75 .
SCHEDULE K-1 INCOME SUBTOTAL 10 , 029 .
NET INCOME (LOSS ) PER SCHEDULE K-1 10 , 029 .
=`OTAL TO SCHEDULE K-1 , ITEM L 10 , 029 .
14 PARTNER NUMBER 1
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
WAGGONER, FRUTIGER & DAUB, LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
JULY 11 , 2012
PHYLLIS S MOWERY
2849 VISTA CIRCLE
CAMP HILL, PA 17011
RE: PHM ASSOCIATES .
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2011 PARTNERSHIP FORM 1065
SCHEDULE K-1 . THIS SCHEDULE SUNIl�'lARIZES YOUR INFORMATION FROM
THE PARTNERSHIP . THIS INFORMATION HAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH THE U.S . PARTNERSHIP RETURN OF
INCOME, FORM 1065 .
THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1 , PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS ,
WAGGONER, FRUTIGER & DAUB, LLP
2
651,111
Schedule K-1 2011 � Final K-1 � Amended K-1 OMB No. 1545-0099
(Form �os5) Forcalendaryear20��,o,t� Part111 Partner's Share of Current Year income,
Departrnent of the Treasury year beginning Deductions, Credits, and Other Items
Internal Revenue Service ending 1 Ordinary business income(loss) 15 Credits
Partner's Share of income, Deductions, p .
Credits, etc. ►See separate instructions. 2 Net rental real estate income(loss)
9 9 5 4 . 16 Foreign transactions
Part I Information About the Partnership 3 Other net rental income(loss)
A Partnership's employer identification number 4 Guaranteed payments
23 -2009987
B Partnership's name,address,city,state,and ZIP code 5 Interest income
PHM ASSOCIATES 75 .
HAROLD F JR AND PHYLLIS MOWERY 6a Ordinarydividends
10 2 3 MUMMZ� ROAD 17 Alternative min tax(AMT)items
LEMOYNE PA 17 0 4 3-116 4 6b Qualified dividends
C IRS Center where partnership filed return
E—FILE 7 Royalties
18 Tax-exempt income and
D � Check if this is a publicly traded partnership(PTP) 8 Net short-term capitat gain(loss) nontleductible expenses
Part I1 Information About the Partner 9a Net long-term capital gain(loss)
E Partner's identifying number 9b Collectibles(28%)gain(loss) 19 Distributions
193-24-0800 4 000 .
F Partner's name,address,city,state,and ZIP code 9c Unrecaptured sec 1250 gain
20 Other information
PHYLLIS S MOWERY 10 Net section 1231 gain(loss) 7 5 .
2849 VISTA CIRCLE
CAMP HILL PA 17 011 11 Other income(loss)
6 � General partner or LLC 0 Limited partner or other LLC
member-manager member
H � Domestic partner � Foreign partner
I What type of entity is this partner? INDIVIDUAL 12 Section 179 deduction
J Partner's share of profit,loss,and capital: 13 Other deductions
Bepinninp Endinp
Profit 5� • ������0% S� . ����QOQ%
�oss 50 . 0000000°�0 50 . 0000000%
Capital 5 0 . 0 0 0 0 0 0 0% 5 0 . 0 0 0 0 0 0 0% 14 Seif-employment earnings(loss)
K Partner's share of liabilities at year end: 0 .
Nonrecourse $
........................................
Qualified nonrecourse financing ........................ $ `See attached statement for additional information.
Recourse ............ ......................................... $ 7 5 5 .
L Partner's capital account analysis:
Beginning capital account ........................... $ 7 7 , 2 5 6 . T
�
Capital contributed during the year $ �
Current year increase(decrease) ........................ $ 10 , 0 2 9 . �
Withdrawals&distributions .............................. $( 4 , ��� ) �
Ending capital account .................................... $ 8 3 , 2 8 5 . o
LL
� Tax basis � GAAP 0 Section 704(b)book
� Other(explain)
M Did the partner contribute property with a built-in gain or loss?
� Yes � No
If"Yes" attach statement see instructions
,,,zs,
„-oa-„ LHA For Paperwork Reduction Act Notice,see Instructions for form 1065. Schedule K-1(Form 1065) 2011
15 2
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
3CHEDULE K-1 CURRENT YEAR INCREASES (DECREASES )
�ESCRIPTION AMOUNT TOTALS
�ENTAL REAL ESTATE INCOME (LOSS) 9 , 954 .
�NTEREST INCOME 75 .
SCHEDULE K-1 INCOME SUBTOTAL 10 , 029 .
NET INCOME (LOSS ) PER SCHEDULE K-1 10 , 029 .
�OTAL TO SCHEDULE K-1 , ITEM L 10 , 029 .
16 PARTNER NUMBER 2
17260711 706230 48200 2011 . 04000 PHM ASSOCIATES HAROLD F JR 48200_1
�1065 U.S. Return of Partnership Income OMBNo i545-0099
Form For calendar year 20�2,or tax year beginning ,endin n 0�n
Department of the Treasury 9 L L
Internal Revenue Service
A Principal business activity Name of partnership p Employer identification
number
HM ASSOCIATES
RENTAL AROLD F JR AND PHYLLIS MOWERY 23-2009987
B Principal product or service Pp�t Number,street,and room or suite no.If a P,O.box,see the instructions.
E Date business started
�`Pe�2849 VISTA CIRCLE 01/01/1977
OFF I CE BLDG City or town,state,and Z�P code F Tota�asse,s
� Business code number
531110 AMP HILL PA 17011 � 127 , 249 .
G Check applicable boxes: (1) initial retum (2) U Final return (3) Name change (4) Address change (5) U Amentled return
(6) � Technical termination-also check(1)or(2)
H Check accounting method: (1) � Cash (2) 0 Accrual {3) � Other(specify) ►
I Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year ► 2
J Check if Schedules C and M-3 are attached
Ca ution. Include o��y irade or business income and expenses on lines la through 22 be/ow.See the instructions for more information.
1 a Gross receipts or sales �a
.... ......... 1b
b Returns and allowances . . ............................ ......
c Balance.Subtract line 1b from line 1a
_..... ..............._ 1c
� 2 Cost of goods soid (attach Form 1125-A) ................................... ................................................... ................. 2
0 3 6ross profit.Subtract line 2 from line 1c ........... ............................................................................................... 3
� 4 Ordinary income(loss)from other partnerships,estates,and trusts(attach st2tement) „ 4
5 Net farm profit(loss)(attach Schedule F(Form 1040)) 5
_
6 Net gain(loss)from Form 4797,Part II,line 17 fattach Form 4797) g
7 Other income(loss)(attach statement)
_ .......... ...... 7
6 Total income(loss).Combine lines 3 through 7 ......................._................... .......................... ........................ B
9 Salaries and wages(other than to partners)(less employment credits) ., ., _...__ ,..._..__ . g
0 10 Guaranteedpaymentstopartners ...._ . ._ .. .. ._, ,. ._._„
_ 10
_.... _ .. .
m 11 Repairs and maintenance
__........... ........................ .._._......
_._............__......... .........._......._.........
.E 12 Bad debts 12
_ _.............._......_........................................................_............... .._......,......
0 13 Rent ................._........._.................................._........_........,........................_.........._....__._........ ,......... 13
� 14 Taxes and licenses �q
0 ..........................................................................................................
� 15 Interest ...................................................................................................................................................... 15
,� 16 a Depreciation(if required,attach Form 4562) ...... .... ....... 16a
�
� b Less depreciation reported on form 1125-A and elsewhere on return ,,, ,. ,_... . 16b 16c
�
r 17 De letion Do not deduct oil and as de letion. 17
.- P � 9 P ) .............. _.......... ........... .... ..................
N 18 Retirement lans,etc. �g
P .................................._...................................... ......................................... .. .
� 19 Employeebenefitprograms .............. ......... .. . ........ ........... _.__...__ .. .._...... ........_.......___ ........... _ . 19
0
� 20 Other deductions(attach statement) _ . _._....... .. .......... ... . . _.....__... ........ .....__.. . ..........._........... ..._ 20
�
0
21 Total deductions. Add ihe amounts shown in the tar right column for lines 9 through 20 21
22 Ordinary 6usiness income(loss .Subtract line 21 from line 8 .............................................................................. 22 � .
Under penalties ot perjury, declare that I have ezaminetl this retum,induding accompanying schedules and stztements,and to the best o my knowledge and belie,it is true,
correct,and complete.Declaration of preparer(other than general partner or limited liability company member man2aer)is based on all intormation of which preparer has any
knowledge.
5i gn D ay tne discuss;nis retum
He re ' / with the preparer shown below
ignawre� p e� ,i iaomy c any memoer manager ate (see instr.)?
� Yes � No
PrinVType preparer's name Preparer's signature Date Check if P71N
selt-employed
Paid AVE A PHILLIPS , CPA AVE A PHILLIPS , CP 02/15/13 P01511003
Preparer Firm'sname ,
useonry WAGGONER, FRUTIGER & DAUB, LLP r;,ms�w ► 23-1583249
Firm'sadtlress ►5006 E TRINDLE RD SUITE 2��
MECHANICSBURG, PA 17050 Pha�e�o. 717-506-1222
LHA for Paperwork Reduction Act Notice,see separate instructions. Form 1065(2012)
z,iooi
12-3�-12
` Forrn10o5(2012) PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987 Page 2
ScheduleB Other Information
1 What type of entity is filing this return? Check the applicable box: Yes No
a �X Domestic general partnership b� Domestic limited partnership
c 0 Domestic limited liability company d 0 Domestic limited liability partnership
e 0 Foreign partnership f � Other►
2 At any time tluring the tax year,was any partner in the partnership a disregarded entity,a partnership(including an entity treated as a
• partnership),a trust,an S corporation,an estate(other than an estate of a deceased partner),or a nominee or similar person? ..........._.............. $
3 At the end of the tax year:
a Did any foreign or tlomestic corporation,partnership(including any entity treated as a partnership),trust,or tax-exempt organization,or
any foreign government own,tlirectly or indirectiy,an interest of 50%or more in the profit,loss,or capitai of the partnership?For rules of
constructive ownership,see instructions.If"Yes,"attach Schedule B-1,Information on Partners Owning 50%or More of the Partnership X
itl any individual or estate own, directly or indirectly,an interest of 50% or more in the profit,loss,or capital of the partnership?For rules of
constructive ownership,see instructions.If"Yes,"attach Schedule B-1,Information on Partners Owning 50% or More of the Partnership . , _,_. ,_., X
4 At the entl of the tax year,did the partnership:
a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all classes of stock entitled to vote of any foreign
or tlomestic corporation?For rules of constructive ownership,see instructions.If"Yes,"complete(i)through(iv)below .................................... X
(i)Name of Corporation �II�Employer (iii)Country of ����Percentage
Itlentification Owned in
Number(if any) Incorporation Voting Stock
b Own directiy an interest of 20%or more,or own,tlirectly or indirectly,an interest of 50%or more in the profit,loss,or capital in any foreign or
domestic partnership(including an entity treated as a partnership)or in the beneficial interest of a trus�?For rules of constructive ownership,see
instructions.If"Yes,,�complete(i)through(v)below _....... .._.........................._._......_ ....... .................... .... X
(i)Name of Entiry ��I�Employer (iii)Type of Entity (iv)Country of � Maximum
Identification Number PArcent�ge Ownea in
(it any) Organization Proft,Loss,or Capital
Yes No
5 Did the partnership file Form 8893,Election of Partnership Level Tax Treatment,or an election statement under
section 6231(a)(1)(B)(ii)for partnership-level tax treatment,that is in effect for this tax year?See Form 8893
formore details .............................................................................................................. . .......................................................... X
6 Does the partnership satisfy all four of the following conditions?
a The partnership's total receipts for the tax year w�ere less than$250,000.
b The partnership's total assets at the entl of the tax year were less than$1 million.
c Schedules K-1 are filed with the return and furnished to the partners on or before the due date(including extensions)for the partnership
return.
d The partnership is notfiling and is not required to file Schedule M-3
_........................ ......................_... X
If"Yes;'the partrership is not required to complete Schedules L,M-1,and M-2;Item F on page 1 of Form 1065;
or Item L on Schedule K-1.
7 Is this partnership a publicry traded partnership as tlefined in section 469(k)(2)? ........................._................... .._................. .._. . ... .__. X
8 During the tax year,did the partnership have any debt that was cancelled,was forgiven,or had the terms modified so as to reduce the
principal amount of the debY? X
9 Has this partnership filed,or is it required to file,Form 8918,Material Advisor Disclosure Statement,to provitle information on any
reportabletransaction? .......................... ......................................................... ..................... .................. ............... .................... X
10 At any time tluring calendar year 2012,ditl the partnership have an interest in or a signature or other authority over a financial account in a
foreign country(such as a bank ac�ount,securities account,or other financiai account)?See the instructions for exceptions and filing
reGuirements for Form TD F 90-22.1,Report of Foreign Bank and Financial Accounts.If"Yes,"enier the name of the foreign
country. ► X
Form 1065 (2012)
2„0�,
iz-3i-iz
2
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200 1
' Form 1005(2012) PHM ASSOCIATES HA.ROLD F JR AND PHYLLIS M 23-2009987 Page 3
Schedule B: Other Information t P
Yes No
11 At any time tluring the tax year,did the partnership receive a distribution from,or was it the grantor of,or transferor to,a foreign trusY?If"Yes,"
the partnership may have to file Form 3520,Annual Retum To Report Transactions With Foreign Trusts and Receipt of Certain Foreign 6ifts.
Seeinstructions . _._. ........ . . . ....... ._. ......._._.. . _... ... ._ _ .._ . . _._ .. . ...... __ . ._ ........ X
12a Is the partnership making,or had it previousty made(antl not revoketl),a section 754 election? __,_ _ __ __.,_. ., ... X
_. __. .... ._...........
See instructions for details regarding a section 754 election.
b Ditl the partnership make for this tax year an optional basis adjustment untler section 743(b)or 734(b)?If"Yes,"attach z statement showing
the computation and allocation of the basis adjustment.See instructions _., ,,,, __.......... .. .........._.. ._._ _..._ ...... .,.... _.,..._.,,....__.____. ... X
c Is the partnership required to adjust the basis of partnership assets under section 743(b)or 734(b)because of a substantial built-in loss(as defined
untler section 743(d))or substantial basis reduction(as tlefined under section 734(tl))?If"Yes,"attach a statement showing the computation and
allocation of the basis adjustment See instructions _................._................. ..._......................................................................._......._ X
13 Check this box if,during the current or prior tax year,the partnership distributetl any property received in a like-kind exchange or contributetl such
property to another entity(other than tlisregardetl entities wholly-ov�ned by the partnership throughout ihe t2x year) .. ► 0
14 At any time during the tax year,did the partnership distribute to any partner a tenancy-in-common or other undivided interest in partnership
property? ........................................................................................................................................................ ........................... X
15 if the partnership is requiretl to file Form 8858,Information Return of U.S.Persons With Respect To Foreign Disregardetl Entities,enter the
number of Forms 8858 attached.See instructions ►
16 Does the partnership have any foreign partners?If"Yes,"enter the number of Forms 8805,Foreign Partner's Information Statement of
Section 1446 Withholding Tax,filetl for this partnership. ► X
17 Enter the number of Forms 8865,Retum of U.S.Persons With Respect to Certain Foreign Partnerships,attached to this return.►
18a Did you make any payments in 2012 thatwoultl require you to file Form(s) 1D99?See instructions ................................. ................. ........... X
b If"Yes;'did you or will you file requiretl Form(s) 1099? ...... ...... ........... ............. X
19 Enter the number of Form(s)5471,Information Retum of U.S.Persons With Respect To Certain Foreign Corporations,attached
to this return. ►
20 Enter the number of partners that are foreign governments under section 892. ►
Designation of Tax Matters Partner(see instructions)
Enter below the general partner or member-manager designated as the tax matters partner(TMP)for the tax year of this return:
Name of Identifying
designated TMP ► HAROLD F MOWERY, JR number of TMP ► 16 2—2 2—2 7 4 9
If the TMP is an
entity,name of TMP Phone
representative ► number of TMP ►
Addressof 2849 VISTA CIRCLE
designated TMP � CAMP HILL, PA 17 011
Form 1065 (2012)
zi,o2,
12-31-12
3
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
' Form 1065(2012) PHM AS SOC IATES HAROLD F JR AND PHYLL I S M 2 3—2 0 0 9 9 8 7 Page 4
Schedule;K Partners' Distributive Share Items Total amount
1 Ordinary business income(loss)(page 1,line 22) ,._,.,.. ._ ,_., ._.. ._.__ . 1 0 •
_...._............................_.....
2 Net rental real estate income(loss)(attach Form 8825) ......... .... .........SE.E....S.TP,T.F,ME.�'Z'....1.. ,...... 2 3 6 , 4 0 1 .
3 a Other gross rental income(loss) 3a
b Expenses from other rentai activities(attach statement) 3b
c Other net rental income(loss).Subtract line 3b from line 3a ........ ..... ._. ._.. .._. .,,_ _.._..........._...._ _ ,,,. 3c
y 4 Guaranteed payments .. ... ...... . .. ..... . ......... .... .. ..... . ..... 4
� 5 Interest income..............................................................................S.E.E....STATEMENT....2.......... 5 117 .
�, 6 Dividends: a Ordinary dividends ........................................................................................ ................ 6a
� b Qualified dividends ... .... _....... ....... .. __.... sb
0
c7 Royalties _..... ..........._._ .. . _... .. .. .._ . .... .... ... ....... . ..... ..._...... ....._ _..._.. . ...... 7
8 Net short-term capital gain Qoss)(att2ch Schedule D(Form 1065)) . . .. . ................ ._. .,.., .. ..... ..... ..... 8
9 a Net long-term capital gain (loss)(attach Schedule D(Form 1065)) _....... .......... ..._............ 9a
b Collectibles(28%j gain(loss) ... .. _... .. . .... _.__ .._ 9b
__ _
c Unrecaptured section 1250 gain(attach statement) 9c
10 Net section 1231 gain Qoss)(attach Form 4797) _ _. _ . . _. . 10
11 Other income(loss)(see instruciions)Type► 11
12 Section 179 tleduction(attach Form 4562) ..................................._....._ ...._._.... ............ _...... 12
0 13 a Contributions 13a
_._._. ...
� b Investment interest expense 13b
..........
� c Section59(e)(2)expenditures: (1)Type► (2)Amount► 13c(2)
� d Other tleductions(see instructions)Type► 13d
T t4 a Net earnings(loss)from seif-employment i4a 0 •
_o�
y�£ b Grossfarming orfishing income ... ....... . ............... .................... 14b
W c Gress nonfarm income 14c
15 a Low-income housing credit(section 42(1)(5))........_.......... .. .. ........... .. ......._......_..._...... ...._..._...... . 15a
�
b Low-income housing credit(other) ..... ..... ....... .... ........... ...... _ ......_............_. ............._.. . . .._. 15b
� c Qualified rehabilitation expenditures(rental real estate)(attach Form 3468) _, . ,. .. .. , .. ._ .._._.... ._ ... 15c
°' 15 d
V d Other rental real est2te credits(see instructions) Type►
e Other rental credits(see instructions) Type► 15e
f Other credits(see instructions) Type► 15f
16 a Name of country or U.S.possession►
_.....
b Gross income from all sources 16b
_.. ......... ...................... ..........._.............. ...._.....
y c Gross income sourced at partner levei ................................... ..... ..._...........__. .... ................................. 16c
o Foreign gross income sourced at partnership level
� d Passive � e General category ._. ► f Other ..... ► 16f
category
� Detluctions allocated and apportioned at partner level
�
� 9 Interest expense► h Other ► 16h
Q, Deductions aliocated and apportioned at partnership levei to foreign source income
'— . Pzssive
o � category� j 6eneral category ... ► k Other _... ► 16k
" I Total foreign taxes(check one): ► Paid � Accrued � . .... .... .......... ...... .... . .. ... .. ._..... .... 161
mRetluction in taxes available for credit(attach statement) _ . . ... _ _ . .,_ .............. .............. ..... .._._._.. 16m
n Other foreign tax information(attach statement) _....
17 a Post-1986 depreciation adjustment .. ... ......... ........ _ ........ . . . .. .. ......_.. ....... .... . .... .. . ... _ ._. 17a
>~ E b Atljusted gain or Ioss ......... ........ .......... .. ....... . ... .... ......... _. . 17b
_......
c�'' c Depletion(other than oil and gas) .....__........_....... .....___......... .._. . _.. . .. . .. _.._..__... ....._ ... .
_.. .. 17c
a,,E� d Oil,gas,and geothermal properties-gross income _.. ....... .. .. ..... ... .... ... ............................. ..... 17d
Q�a e Oil,gas,and geothermal properties-deductions ...................................... ..................... .. .......... .... .. ... 17e
f Other AMT items(attach statement) .................................................... 17f
18 a Tax-exempt interest income 18a
o b Othertax-exemptincome ............ . ... .. ..............._......_......._........_.. ...._............. ...__. . ... .. ._..... 18b
� c Nondeductible expens?s ...... .. ......._........... ..... .... .. .... ... . . .... _ .. . . .._............... _.... ._.. ....__... 18c
� 19 a Distributions of cash and marketable securities .. ,,,,. ,.__ .._. _. . .... ..... .. ... ... . ... ._. ... _. .. . .. . 19a 7 7 , 3 5 4 .
0
c b Distributions of other property .. _ .. ._
_ _... _.. .. __ _._. 2oa 117 .
s 20 a Investment income ... . .... ........ _ .
_.._ __
p b Investment expenses
c Other items and amounts(attach statement) ....... _....... . . ........ .._. .... _. . ._
Form 1065 (2012)
zi,os,
12-31-12
4
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
Form1065(2012) PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987 Page5
' Analysis of Net Income (Loss)
� Net income(loss).Combine Schedule K,lines�through 1�.From the result,subtract the sum of Schedule K,lines 12 through 73tl,and 161 ......._.._.. � 3 6 , 518 .
2 Analysis by (ii)Individual (iii)Individual (v)Exempt
(i)Corporate active ��
partner type: � ) (passive) (' )Partnership organization (vi)Nominee/Other
a General partners 3 6 , 518 .
b Limited partners
Schedule`'L< Balance Sheets per Books
Assets
Beginning of t2x year End of tax year
(a) (b) (c) (d)
1 Cash ..._ .. _ ._... ..... .... ........_ 60 , 575 . i 26 , 754 .
2a Trade notes and accounts receivable
_._._ :
b Less allowance for batl tlebts
3 Inventories
.... ... . ..
4 U.S.government obiigations .,.
5 Tax-exempt securities . ; , • `
6 Other current assets(attach statement) __
73 Loans to partners(or persons related to partners) ,.
b Mortgage antl real estate loans
8 Other investments(attach statement)
9a Buildings and other depreciable assets ..__ 6 4 7 , 6 7 0 . 6 4 7 , 6 7 0 .
b �ess accumu�ated depreciation _ 5 9 6 , 16 0 . 51 , 510 . 6 0 3 , 17 5 . 4 4 , 4 9 5 .
10a Depletable assets
b Less accumulated tlepletion .._
�1 �and(net of any amortization) , . ,.._ ,,,... 5 6 , 0 0 0 . 5 6 , 0 0 0 .
12a Intangible assets(amortizable only) ...._.. 1 , 2 0 0 . - 1 , 2 0 0 . - ;
b Less accumulated amortization ............... 1 , 2 0 0 . 1 , 2 0 0 .
13 Other assets(attach statement) .. . ...... ..
t4 Tota�assets ...... . .. .. ` .: ' . - ' ; 16 8 , 0 8 5 . ' 12 7 , 2 4 9 .
....... .....
Liabilities and Capital
,.. �
15 Accounts payable ... ' ',
16 Mortgaoes,notes,bonds payable in less than 1 year
17 Other current liabilities(attach statement) .. TATEMENT 3 1 , 511 . 1 , 511 .
18 All nonrecourse loans
193 Loans from partners(or pe�sons related to partners)
b Mortgages,notes,bonds p2yable in 1 year or more
20 Other liabilities(attach statement) '
21 Partners'capital accounts.._.___. . ' 16 6 , 5 7 4 . 12 5 , 7 3 8 .
22 Totai liabilities and capital ............ ... . .. 16 8 , 0 8 5 . ' 12 7 , 2 4 9 .
Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Note.Schedule M-3 may be required instead of Schedule M-1 (see instructions).
1 Net income(loss)per books .................... 3 6 , 5 1 8 . 6 Income recorded on books this year not included
2 Income included on Schedule K,lines 1,2,3c, on Schedule K,lines 1 through 11 (itemize):
5,6a,7,8,9a,10,and 11,not recorded on books a Tax-exempt interest $
this year(itemize):
3 Guaranteed payments(other than health 7 Deductions included on Schedule K,lines 1
insurance) _ _ __ ,._ . _.__ .. ..__,_,,,,,.._.. _ . .. through 13d;antl 161, notchargedagainst
4 Expenses recorded on books this year not inciuded on b00k IIlC01l10 thlS yBBf�It211lIZ°�:
Schedule K,lines 1 through 13d,and 161(itemizeJ: d DBpfBCIdIlOf1 �
a Depreciation $ 8 Add lines 6 and 7
__. ............. _..... . ....
b Travel and entertainment $ 9 Income(loss)(Analysis of Net Income(Loss),
5 Add lines 1 through 4 ......_............................ 3 6 , 518 . line 1).Subtract line 8 from line 5 . ........_. .._ 3 6 , 518 .
Schedule M-2: Analysis of Partners' Capital Accounts
1 Balance at beginning of year ........ .................. 1 6 6 , 5 7 4 . 6 Distributions: a Cash ._...,........_ .. ,,,..._. ,..._ 7 7 , 3 5 4 .
2 Ca ital contributed: a Cash . .
P b ProPertY ........
b Property ..................... 7 Other decreases(itemize):
3 Net income(loss)per books ............... ........... 3 6 , 518 .
4 Other increases(itemize): 8 Add lines 6 and 7 ... ................................ .. 7 7 , 3 5 4 .
5 Add lines 1 through 4 .................................... 2 O 3 , 0 9 2 . 9 Balance at end ot year. Subtract line 8 from line 5 12 5 � 7 3 8 .
iz-'si-,z 5 Form 1065 (2012)
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200 1
` '$�25 Rental Real Estate Income and Expenses of a OMB No.�545-1186
Form Partnershi or an S Cor oration
(Rev.December20�0) P p
DepartmentoftheTreasury ► See instructions on page 2.
�nterna�Revenue Service � Att3Ch t0 FOrm 1065,Fo�m 1065-B,0�FOfm 11205.
Name pHM ASSOCIATES Empioyeridentifirationnumber
HAROLD F JR AND PHYLLIS MOWERY 23 2009987
1 Show the rype and address of each property.For each rental real estate property listed,report the number of days rented at fair
rental value and tlays with personal use.See instructions.See page 2 to list adtlitional properties.
Physical address of each property-street,city, Type-Enter cotle 1-8; Fair Personal
Rental Use
state,ZIP code see page 2 for list Days Days
10 2 3 MUI�'IA ROAD
__.........._..........._................ ............... .._._._....... ........... ... .. .. ................................. .........._........_ .... . . . .... .. _.... _ .....
EMOYNE, PA 17043 4
B
.. ............. ......... .... ............................................... .. .................................. .............. .................... .. ...... .. ............ ...... ........ ........... ... . ......
_............................................. ........ ........... ......... ....._ ...... ..... .. .........._._.. ._. ..... ..... ._..... ..
_.... ._......... .................._................. ............................. .............. . ...... . ....._._...._.... _..._... _... _....
Properties
Rental Real Estate Income A B C D
2 Gross rents 2 113 , 8 8 8 .
Rental Reai Estate Expenses
3 Advertisin9 ............................. 3
4 Auto antl travei 4
5 Cleaning and maintenance ._ .._..... 5
6 Commissions 6
7 Insurance ........ ........................ 7 2 , 9 7 3 .
8 Legaland otherprofessionalfees ... 8 1 , 2 7 5 .
9lnterest ........................ ........... 9
10 Repairs .. ... .... . .. .. ............ .. 10 15 , 2 5 7 .
11 Taxes .. ........... . ..... ..... ..... .. 11 13 , 0 6 3 .
12 Utilities 12 2� , 0 9 8 .
_ _ ...... ...... ........
13 Wages and salaries .......,_. ,.,,, , 13
14 Depreciation(see instructions) .,.... 14 7 , 015 .
t5 other(list) ►STMT 5 17 , 8 0 6 .
15
16 Total expenses for each property.
Add lines 3 through 15 .................. i6 7 7 , 4 8� .
17 Income or(Loss)from each property.
5ubtract line 16 from line 2 ,,......,... 17 3 6 , 4 01 .
18a Total gross rents.Add gross rents from line 2,columns A through H 18a 113 , 8 8 8 .
b Total expenses.Atld total expenses from line 16,columns A through H 18b ( 7 7 , 4 8 7 �
19 Net gain(loss)from Form 4797,Part Ii,line 17,from the disposition of property from rental real
estate activities 19
_..............._........_..........._. ... ............._......._........_.._... ................ ........... ........_.... ....._.
20a Net income(loss)from rental real esiate activities from partnerships,estatzs,and trusts in which
this partnership or S corporation is a partn2r or beneficiary(from Schedule K-1) _ 20a
b Itlentify below the partnerships,estates,or trusts from which net income(loss)is shov�m on line 20a.
Attach a schedule if more space is needed:
(1) Name {2) Employer identification number
21 Net rental real estate income(loss).Combine lines 18a through 20a.Enter the result
here and on: 21 3 6 , 4 01 .
• Form 1065 or 1120S;Schedule K,line 2,or
• Form 1065-B:Part i,line 4
os-oi-�z JWA for Paperwork Reduction Act Notice,see page 2 of form. Form 8825(12-2010)
6
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
� Form 8825(�2-2010) Page Q
1 Show the type and address of each property.For each rental real estate property listed,report the number of tlays rented at fair
rental value and days with personal use.See instructions.
Physical adtlress of each property-street,city, Type-Enter code 1-8; Fa�� Personal
Rental Use
state,ZIP code see below for list Days Days
E
..._............................................ ............ . ..........._.. .__............ ........... . ..... ........_.............. ._........ ........ .... ..... ... ........ .. ... .. ...... .._ ._
F
....... .. ..._........................_........ . ................_........_.........._....... .._._.......... ...... ........... .. ...._. . .............. .._. ............._. ..... ..... ..... ............
_.._.... ....._. ............_ ......._........... ................. .. ......_...... .. ... ................ ............ ................. . ..... ..........._.... ........_ ...... .. ........... ..._.......
_._.. __ .. . ... ..... .... ... .. ..... .. .. ... ._ ... .. __ .. .... . ... .. ....... _. ..... . . ._._. ..... ..
Properties
Rental Real Estate Income E F G H
2Gross rents __... _ ..... .. �
Rental Real Estate Expenses
3Advertising 3
4Auto and travel _.,...... 4
5Cleaning and maintenance :..... ........ 5
6Commissions 6
7lnsurance .................................... �
BLegal and other professional fees .._.._ 8
9lnterest .. ......................... .......... 9
10Repairs .._....... .........._... . .. ..... 10
1 1Taxes 11
12Utilities 12
_....._._.....__..... ........_.
13Wages and salaries ......... ..... ........ 13
14Depreciation(see instructions) ,....,.,, 14
150ther(list) ►
15
16Totai expenses for each property.
Atld lines 3 through 15 16
171ncome or(Loss)from each property.
Subtract line 16 from line 2 17
Allowable Codes for Type of Property
1- Single Family Residence
2- Multi-Family Residence
3- Vacation or Short-Term Rental
4- Commercial
5- Land
6- Royalties
7- Seif-Rentai
8- Other(include description with the cod?on Form 8825 or on a separate statement)
JVdA Form 8825(12-2010)
220'�42
OS-01-'2
7
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
' SCHEDULE B-1 tnformation on Partners Owning 50% or
(Form 1065)
(Rev.December 2071) More of the Partnership OMB No.7545-0099
Department of the Treasury
Internal Revenue Service ►Attach to Form 7065.See instructions.
N3t'TlB Of Pfll't�2fShlP =mployer itlentifiration number
PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY 23-2009987
Part I , Entities Owning 50°io or More of the Partnership(Form 7065, Schedule B, Question 3a)
Cornplete columns(i)through(v)below for any foreign or domestic corporation,partnership(induding any entity treated as a partnership),trust,
tax-exempt organization,or any foreign government that owns,directly or indirectiy,an interest of 50% or more in the profit,loss,or capital of the
partnership(see instructions).
(i) Name of Entity (ii)Employer (iii) (iv) (v)Maximum
Identification Type of Entity Country of Organization Percentage Owned
Number(if any) in Profit,Loss,or
Ca ital
Part II; individuals or Estates Owning 50% or More of the Partnership(Form �065, Schedule B, Question 3b)
Cornplete columns(i)through(iv)below for any individual or estate that owns,directiy or indirectly,an interest of 50% or more in the profit,loss,or
capital of the partnership(see instructions).
(i)Name of individual or Estate (ii)Identifying (iii)Country of Citizenship(see instructions) (iv)Maximum
Number(if any) Percentage Owned
in Profit,Loss,
or Ca ital
HAROLD F MOWERY, JR 162-22-2749 UNITED STATES 50 . 00
PHYLLIS S MOWERY 193-24-0800 UNITED STATES 50 . 00
LHA For Paperwork Reduction Act Notice,see the instructions for Form 1065. Schedule B-1 (Form 1065) (Rev. 12-2011)
224551
es-oi-�z
8
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
SCHEDULE K NET INCOME (LOSS ) FROM RENTAL REAL ESTATE STATEMENT 1
DESCRIPTION AMOUNT
COMMERCIAL - RENTAL PROPERTY OFFICE BUILDING 36 , 401.
TOTAZ TO SCHEDULE K, LINE 2 36 , 401.
SCHEDULE K INTEREST INCOME STATEMENT 2
DESCRIPTION U. S . BONDS OTHER
INTEREST INCOME 117 .
TOTAL TO SCHEDULE K, LINE 5 117 .
SCHEDULE L OTHER CURRENT LIABILITIES STATEMENT 3
BEGINNING OF END OF TAX
DESCRIPTION TAX YEAR YEAR
PAYABLE TO MOWERY ASSOC 1 , 511 . 1 , 511 .
TOTAL TO SCHEDULE L , LINE 17 1 , 511 . 1 , 511 .
FORM 1065 PARTNERS ' CAPITAL ACCOUNT SUMMARY STATEMENT 4
PARTNER BEGINNING CAPITAL SCHEDULE M-2 WITH- ENDING
NUMBER CAPITAL CONTRIBUTED LNS 3 , 4 & 7 DRAWALS CAPITAL
1 83 , 289 . 18 , 260 . 38 , 677 . 62 , 872 .
2 83 , 285 . 18 , 258 . 38 , 677 . 62 , 866 .
TOTAL 166 , 574 . 36 , 518 . 77 , 354 . 125 , 738 .
9 STATEMENT( S ) 1 , 2 , 3 , 4
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
OTHER RENTAL EXPENSES STATEMENT 5
COMMERCIAL
PROP ERTY: RENTAL PROPERTY OFFICE BUILDING
LOCATION: 1023 MUMMA ROAD, LEMOYNE, PA 17043
DESCRIPTION AMOUNT
BOOKKEEPING 1 , 950 .
JANITORIAL SERVICE 10 , 965 .
OFFICE EXPENSE 45 .
REFUSE 1 , 766 .
SUPPLIES 3 , 080 .
TOTAL TO RENTAL SCHEDULE, LINE 15 17 , 806 .
10 STATEMENT( S ) 5
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200_1
WAGGONER, FRUTIGER & DAUB, LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
FEBRUARY 15 , 2013
HAROLD F MOWERY, JR
2849 VISTA CIRCLE
CAMP HILL, PA 17011
RE : PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2012 PARTNERSHIP FORM 1065
SCHEDULE K-1 . THIS SCHEDULE SLTMMARIZES YOUR INFORMATION FROM
THE PARTNERSHIP. THIS INFORMATION HAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH THE U. S . PARTNERSHIP RETURN OF
INCOME , FORM 1065 .
THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1 , PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS ,
WAGGONER, FRUTIGER & DAUB, LLP
1
6 51,1,1,2
Schedule K-1 �O�� � Final K-1 0 Amended K-1 OMB No.1545-0099
(Form 1065) y Part 71!. Partner's Share of Current Year Income,
For calentlar ear 2012,or tax
Department of the Treasury Yea,be9;��;�9 Deductions, Credits, and Other Items
Internal Revenue Service
ending 1 Ordinary business income(Ioss) 15 Credits
Partner's Share of Income, Deductions, p ,
Credits, etc. �5B8 SCp8�8tB IfISt�UCtI0�5. 2 Net rental real estate income(loss)
18 , 2 01 . 16 Foreign transactions
Part 1 ' Information About the Partnership 3 Other net rental income Qoss)
A Partnership's employer itlentification number 4 6uaranteed payments
23-2009987
B Partnership's name,address,city,state,and ZIP code 5 Interest income
PHM ASSOCIATES 59 .
HAROLD F JR AND PHYLLI S MOWERY 6a Ordinary dividends
2 8 49 VISTA CIRCLE 17 Alternative min tax(AMTj items
CAMP HILL, PA 17 011 6b Qualified dividends
C IRS Center where partnership filed return
E—FILE 7 Royalties
18 Tax-exempt income and
� 0 Check if this is a publicfy traded partnership(PTP) 8 Net short-term capital gain(loss) nondeductible expenses
Part II Information About the Partner 9a Net long-ierm capital gain(loss)
E Partner's identifying number 9b Coliectibles(28%)gain(loss) 19 Distributions
162-22-2749 38 , 677 .
F Partner's name,address,city,state,and ZIP cotle 9c Unrecaptured sec 1250 gain
20 Other information
HAROLD F MOWERY, JR 10 Net section 1231 gain(loss) 5 9 ,
2849 VISTA CIRCLE
CAMP HILL, PA 17 011 11 Other income(loss)
G X General partner or LLC Limited partner or other LLC
member-manager member
H �X Domestic partner � Foreign partner
11 What type of entity is this partner? INDIVIDUAL 12 Section 179 deduction
12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.),check here
P P 13 Other tleductions
J Partner's share of rofit,loss,and ca ital:
Beginning Ending
Profit 5� . ������Q% 50 • �������%
�OSS 5� . ��0����% �J� . �Q���0�%
Capitai 5 0 . 0 0 0 0 0 0 0 i 5 0 . 0 0 0 0 0 0 0°�0 14 Seif-employment eamings(loss)
K Partner's share of liabilities at year end: � �
Nonrecourse �
__........
Qualified nonrecourse financing .,..._ $ `See attached statement for additional information.
Recourse ... ..........................
_._....... � 756 .
L Partner's capital account analysis:
Beginning capital account $ $3 2$9 , >,
,
Capital contributed during the year _„_ _ $ p
Current year increase(decrease) .. ...._ ; _ $ 18 , 2 6 0 . �
Withdrawals&distributions .,..._.. ..._ �( 3$ , 6 7 7 .) cn
�
Ending capital account .......... . _ _ $ 6 2 , 8 7 2 . �
0
�
0 Tax basis � GAAP � Section 704(b)book
� Other(explain)
M Did the partner contribute property with a built-in gain or loss?
� Yes X� No
If"Yes",attach statement(see instructions)
01-03-13 LHA For Paperwork Reduction Act Notice,see Instructions for Form 1065. IRS.gov/form1065 Schedule K-1 (Form 1065) 2012
11 1
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
SCHEDULE K-1 CURRENT YEAR INCREASES (DECREASES)
DESCRIPTION AMOUNT TOTALS
RENTAL REAL ESTATE INCOME (LOSS ) 18 , 201 .
INTEREST INCOME 59 ,
SCHEDULE K-1 INCOME SUBTOTAL 18 , 260 .
NET INCOME (LOSS) PER SCHEDULE K-1 18 , 260 .
TOTAL TO SCHEDULE K-1 , ITEM L 18 , 260 .
12 PARTNER NUMBER 1
12590215 706230 48200 2012 . 02051 PHM ASSOCIAT�S HAROLD F JR 48200 1
1
` K-1 GENERAL, INCOME, DEDUCTIONS,
"�. �fl4�0 :� K-1 2012
iNVESTMENT fNTEREST AND SE iNFORMATION
Client Code
Taxpayer Name HAROLD F MOWERY, JR Form —0271 Sheet Entity
G@[1@I'31 Entity Type, , Name of Passthrough Eniity Employer`Ifl Number Tax Shelter Registration No.
Information
MANDATORY 30 P � 3� PHM ASSOCIATES 3z�23: 2009987 33
(see guide) —
Aggregat�on assi ica ion , i o- i :on- us . � ra e atement , : � api�a
TSJ FS City Code Code Disposition of Income for ' o�Sus Co�e Name or Description o#Activity Gains
{see guide) (see guide) Acti�iiy m 2Q12 NOL Purposes iacome ,see guitle) passiva :
34 T 35 36 37 38 P 39 40 41 42 43 aC
K-'1 Information Sch.K-1 Line Nos. 1D65 1120S �041
Line coae Line Code Line code ��:�.Federal '�� �..'Federal�AMT .State PriorYear =
_
Activity number(MANDATORI�,..,,.,,..., so 1���1 52
State .......................................... ss
Percentoffederal,,,,,,,,,,,,,,,,,,,,,,,,,,,, se
State use•Code,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, si
•Amount + sa
-Amount 2 + s�
. ... . . . .
California source(see guide),,,,,,,,,,,,,,,, �o
Ordinary or other rental income(loss) ,,., i a s i a a s a a + �i �s
Rental real estate income(loss).,.,,,,...,, 2 z � + �a 18 , 201 . �s
Passive activity loss carryover .,..,,,,,,,. • • • + n �e
AMT passive activity loss carryover . • � • + ai sz
Interest Excluding PAL ,. 5 4 i + e3 5 9 . es
..................
Dividends •Ordinary , °a�ryo�e�s, , sa Sa 2a + 86 88
• Boxes 83 thru 124 •
-QUdllfled , are nonpassive , 6b Sb 2b + 89 91
Royalties ...................................... � 6 N/A + 92 94
STcapitalgain(loss) ,,,,,,,,,,,,,,,,,,,,,,,, e � s + ss e�
STcapital -P2ssive activity loss C/0 ,,,. • • • + sa ioo
-AMT 6251 PAL C/O • � • + �oz ios
LTcapitaigain(loss) ,,,,,,,,,,,,,,,,,,,,,,,, sa Ba aa + io� ios
Collectible(28%)gain Qoss),, ,,,,,,,,,,,,, sb ab ab + io�
LTcapital �PALC/O-0/�5% ,,,,,,,,,,,,,, • � � + iio i�z
-AMT 6251 PAL C/0-0/15% • • • + i ia iie
Other portfolio income(loss),,,,,,,,,,,,,,,, �i a, io A ; + iis iie
Other nonportfolio nonpassive inc.(loss)„ • � • + i�s i2�
Guaranteed payments ,,,,,,,,,,,,,,,,,,,,,, a Nin N/A + izz �za
Sec.1231 gain(loss) ,,,,,,,,,,,,,,,,,,,,,,,, �o e • + izs izs i2�
Sec.1231 -Passive activity loss C/0,.,,,. • • • + �zs iso
-AMT passive activity loss C/O ' • � + isz iss
Unrecaptured Section 1250 gain .,,..,,.., sc ec ac + �sa
Charitable contributions-50% (cash) .,.. �s n i2 A • + is� iss
(enter 100%) -50% (noncash) �s c iz c • + ��ao �az
Section 179 expense deduction ,..,...,,. �z �i NiA + i�s ,as
Section 179 expense carryover,,,,,,,,,,,, • � • N/A + �cs �ea
Deductions-portfolio(2% floor)..,.,,,,,,,, is K �z K • + i<s �si
I nvestment interest expense•Schedule A is H i2 H • + isz isa
Investmentincome zo n n n �a e + �ss 59 . �s�
Investmentexpenses,,,,,,,,,,,,,,,,,,,,,,,, 2o e n B • + isa iso
Seif-employment earnings(loss)(see guitle) ia A N/A N/A + �si �ss
SE health insurance premium ,,,,,,,,,,,,,, �a M � N/A + isa ��es
Gross farming/fishing income ,,,,,,,,,,,,,, ia e » T �a F + �s�
Gross non-farm income ia c wA N/A + i�o
X if PTP ��s
Type of propertY.............................. i�s
'no specific reference
PLEASE REVIEW THESE FORMS. NOT ALL
SCHEDULE K-1 ITEMS MAY BE INCLUDED. Hash Total: oo K—�
12 . 1 1
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 482 " - �'
1
' 1040 ; K-11 K-1 MULTI-STATE INFORMATION 2012
Client Code DAP-MOWE1
Taxpayer Name HAROLD F MOWERY, JR Form -0281 Sheet Entity
Expand to input for SE eamings(loss),SE health insurance,Sec.7 79,QPAI,withholdin -20�3 and state use 2 from Box 250.
Activity number so 10 0 01 3� sz 33
................................
State sa PA 35 36 37
...............................................
Percent of federal..................... ... ........ 38 3s ao 4i
State use•Code s2 43 �4 45
-Amount................................+ as — —
....................... 47 48 49
Guaranteed payments + so si sz ;3
Ordinary or other rental ............ .......... + s4 ss ;s s�
Rentai real estate + sa 17 , 9 71 . 59 60 6�
..................................
Passive activity loss c/o .,..,..,,., + 62 63 64 ES
Form 6251 PAL cJo .,+ ss s� se 69
..............................
Interest �i �2 �3
.............................................+ �o
Dividends ..........................................+ �< �s �s n
Royalties ............................................+ �e �s
80 g�
ST capital gain(loss) . + sz 83 sa 85
ST capital-PAL c/o................... ... ........+ ss e� ea as
•AMT PAL c/o ........................+ so 9� s2 ss
LT capital gain(loss) + s� ss 9s 97
..............................
LT capital•PAL c/o + ea es ioo �oi
-AMT PAL c/o ........................+ ioz ios �oa ios
Otherportfolio income(loss) ............. ... + ios io� ioe �oy
Other nonportfolio nonpassive income(loss) ,.+ iio iii ii2 ii3
Ordinary income(loss) ....................... .. + >>4 �i5 �is >»
Form 4797 ordinary-PALc/o ....................+ iie iis i2o �z�
•AMT PAL c/o..............+ �2z izs i2a 7zs
Section 1231 gain(loss) ......................... + i26 i2� �zs izs
Section 1231-PAL c/o............................+ iso isi isz 133
�AMT PAL c/o ....................+ iaa iss �ss �s�
Section 179 expense deduction ................+ 138 �ss �<o i��
Deductions related to portfolio income•2%,,.,+ uz ias �ca ias
I nvestment interest expense-Schedule A.....,+ �as i47 i�8 iG9
Investment income + yso iei isz iss
Investmentexpense .................... .........+ �5a 7s5 �ss is�
Stateincometaxwithheld-2012,,,,,,,,,,,,,,,,+ �ss �ss �so is�
Nonpassive depreciation and amortization ....+ isz ias isa ,ss
Net gain(loss)from Section 7256 contracts,...+ ,ss is� isa is9
Deductions related to portfolio inc. Not 2% „+ no i�i i�2 i�3
Investment interest expense•Schedule E,,,,.,+ na ns ns »>
Investment interest carryover-Schedule E .,..+ ne i�9 180 �8�
Netinvestmentincome•adjustment,..,,.,.....+ iaz ias �sa ,ss
Statefiduciaryadjustment.................... .+ ias ��a� 188 �e9
DepreciationfromDP-1 -DP-6-override,,,,,,,,+ ieo i�i ;92 i93
DepletionfromE-BandK-4-override ...,.,,._,+ �9a 795 ,�6 197
Royalty income from E-8-override ,.,.... + 198 iyy 200 2�i
Employeebusinessexpense-override,,,,,,,,,,+ zoz zos zoa zo5
AMT-Depreciation on property(Post 1986) ..+ zos 20� 208 Z09
�Tax-exemptinterest + zio 2ii 2;2 Zi3
......................
•Other
........................................+ zt4 2�s
216 217
-Loss limitations ............................+ z�a z�s zzo zzi
�"ax-exempt interest(state taxable)..............+ z2z 223 224 225
Income(loss)-Tradeorbusiness,,,,,,,,,,,,,,,,+ zzs 22� 228 2Z9
Expand.............................................. 2so zsi zsz zsa
Hash Total: oo K-11
12 . 2 1
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 482 ' �� '-'
WAGGONER, FRUTIGER & DAUB, LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
FEBRUARY 15 , 2013
PHYLLIS S MOWERY
2849 VISTA CIRCLE
CAMP HILL, PA 17011
RE: PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2012 PARTNERSHIP FORM 1065
SCHEDULE K-1 . THIS SCHEDULE SUI�tARIZES YOUR INFORMATION FROM
THE PARTNERSHIP. THIS INFORMATION HAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH THE U. S. PARTNERSHIP RETURN OF
INCOME, FORM 1065 .
THE INFORMATION PROVIDED ON THIS SCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1 , PAGE 2 . IF YOUR RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY, YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS ,
WAGGONER, FRUTIGER & DAUB, LLP
2
. 651,112
Schedule K-1 20�� � Final K-1 � Amended K-1 OMB No.1545-0099
(Form 1065) Y Part llt : Partner's Share of Current Year Income,
For calentlar ear 2012,or tax
Department of the Treasury year beginning D@CIUCtIOC1S� Credits, and Other Items
Internal Revenue Service
ending 1 Ortlinary business income(loss) 15 Credits
Partner's Share of Income, Deductions, p ,
Credits, etc. �SBC S2p8f2t2 IflSt�tlCtIO�S. 2 Net rental real estate income(loss)
18 , 2 0 0 . �6 Foreign transactions
Part I : Information About the Partnership 3 Other net rental income(loss)
A Partnership's employer identification number 4 Guaranteed payments
23-2009987
B Partnership's name,atldress,ciry,staie,and ZIP code 5 interest income
PHM ASSOCIATES 5 8 .
HAROLD F JR AND PHYLL•IS MOWERY 6a Ordinarydividends
2 849 VISTA CIRCLE 17 Alternative min tax(AMT)items
CAMP HILL, PA 17 011 6b Qualified divitlends
G IRS Center where partnership filed return
E—FILE 7 Royalties
18 Tax-exempt income and
D � Check if this is a publicly traded partnership(PTP) 8 Net short-term capital gain(loss) nondeductible expenses
Patt II Information About the Partner 9a Net long-term capital gain(loss)
E Partner's identifying number 9b Coliectibles(28%)gain Qoss) 19 Distributions
193-24-0800 38 , 677 .
F Partner's name,address,city,state,and ZIP code 9c Unrecaptured sec 1250 gain
20 Other information
PHYLL I S S MOWERY 10 Net section 1231 gain(loss) 5 8 .
2849 VISTA CIRCLE
CAMP HILL, PA 17 011 11 Other income(loss)
G X General partner or LLC Limited partner or other LLC
membermanager member
H �X Domestic partner 0 Foreign partner
I 1 What type of entity is this partner? INDI V IDUAL 12 Section 179 deduction
12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.),check here
P P 13 Otherdetluctions
J Partner's share of rofit,loss,and ca ital:
Beginning Ending
P(Oflt �J� . ��0����% 5� . �����0�%
�OSS 5� . ��0����% 5� • ��0 Q��Q%
capita� 5 0 . 0 0 0 0 0 0 O��o 5 0 . 0 0 0 0 0 0 0°�0 14 Self-employment earnings(loss)
K Partner's share of liabilities at year end: Q ,
Nonrecourse �
Qualified nonrecourse financing __... $ `See attached statementfor additional information.
Recourse ........... .................. � 7 5 5 .
L Partner's capital account analysis:
Beginning capital account $ $3 , 2$5 . T
Capital contributetl tluring the year _....... $ o
Current year increase(decrease) ............. ._ $ 18 , 2 5 8 . �
INithtlrawals&distributions ,....._,, .__....._ $( 3$ , (']7 ) �
Ending capital account $ 6 2 , 8 6 6 . �
_........... ........... . o
�
�Tax basis � GAAP � Section 704(b)book
� Other(explain)
M Did the partner contribute property N�ith a built-in gain or loss?
� Yes X� No
If"Yes",attach statement(see instructions
01-03-�3 LHA For Paperwork Reduction Act Notice, see Instructions for Form 1065. IRS.govlform1065 Schedule K-1 (Form 1065) 2012
13 2
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
SCHEDULE K-1 CURRENT YEAR INCREASES (DECREASES)
DESCRIPTION AMOUNT TOTALS
RENTAL REAL ESTATE INCOME (LOSS ) 18 , 200 .
INTEREST INCOME 58 .
SCHEDULE K-1 INCOME SUBTOTAL 18 , 258 .
NET INCOME (LOSS) PER SCHEDULE K-1 18 , 258 .
TOTAL TO SCHEDULE K-1, ITEM L 18 , 258 .
14 PARTNER NUMBER 2
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 48200 1
2
! 1:04�0 K-1 K-1 GENERAL, iNCOME, DEDUCTIONS,
� INVESTMENT INTEREST AND SE INFORMATION 2012
Client Code
TaxpayerName PHYLLIS S MOWERY Forrn -0271 Sheet Entity
General Enti �r e
Information �' Yp ` Name ofiPassthrough Entity Emp3oyer ID Number, Tax Sheiteriiegistcation No_.
MANDATOqY 30 P 3, PHM AS SOC IATE S 32 2 3: 2 0 0 9 9 8 7 33
(see guide) —
Aggregat�on assi ica ion i o i on- us i ra e ta ement
TSJ FS ' City ; Code Code Disposition of Income for or Bus Code Name or Description of Activity 8a ns�
(see guide) {see gwde) Activity in 2D12 NOL Purposes Income see guitle) Passive '
34 .S 35_ 36 37 38 P 39 40 41 42 43��.
� � � � G4
K-� Information s�n.K-,u�e Nos. ,os5 „zos ,oc,
Line Code Line Cotle Line Cotle .�.F@d21'd� i , :Fed6C8�ANIT '� SYat2 PYIO(YB3� �.
Activity number(MANDATORI�.......... , so 10 0 0 2 ;2
State
.......................................... ss
Percent of federal —
............................ sa .
State use-Code
........................... 61
-Amount —
.......................... + sa
-AmouM 2........................ + s�
California source(see guide)......... ...... �o
Ordinary or other rentai income(loss) ,,., i a s i a 3 s a e + �i �3
Rental real estate income(loss),,.,.,,,..., z 2 � + 74 18 , 2 0 0 . 76
Passive activity loss carryover .,,.,,,,,.., • • . + » 79
AMT passive activity loss carryover . • � . + 8i BZ
Excluding PAL 5 4 �
Interest t 83 5� . 85
Dividends•Ordina °a"y°"e`S,
ry •• Boxes 83 thru 124 •• 6a Sa 2a + 86 88
�QUBIIfIQd . are nonpassive 6b Sb 2b + 89 y�
Royalties „ � 6 N/A + sz sa
STcapital gain(loss) ............... ...... 8 7 s + es 97
ST capital �Passive activity loss C/O ..,, • � • + se ioo
-AMT 6251 PAL C/O • � • + ioz �03
........
LT capital gain(loss) ,,,..,... .., sa Ba aa + io< ios
Coilectible(28%)gain Qoss)., 9b ab cb + �c�
LT capital -PAL C/0�0/15°/o ,..,,,, ,. • • � + i�o 112
-AMT 6251 PAL C/0-0/15% . .. • • • + a i s
Other portfolio income(loss)................ i� A io n s + iis ii8
Other nonportfolio nonpassive ina(loss),. • • • + iis 1z�
Guaranteed payments ,,,,,,,,,,,,,,,, a N/A Nin + i22 124
Sec.1231 gain(loss) ............... ........ io e • + izs �z6 127
Sec. 1231 -Passive activity Ioss C/0,.,,.. • � • + �2e i3o
-AMT passive activity loss C/O � • • + i32 133
Unrecaptured Section 1250 gain ,,,...,,, sc ac ac + isa
Charitable contributions•50% �C25h� ,.,, 13 a iz a • + i37 �39
(enter 100%) .�0% (noncash) is c i2 c • + i4o
�cz
Section 179 expense deduction ........ , i2 i� N/A + ic3 i4j
Section 179 expense carryover,..,, ., .,, • • � NiA + ��6 14B
Deductions-portfolio(2% floor),....,,. ,, ia K iz K • + �cs is.
Investment interest expense-Schedule A �s H iz !� • + ,sz �5a
Investment income ........................ . zo a, n n �a e + �se 58 . 157
Investmentexpenses................ ...... za a i� B • + �se iso
Self•employment earnings(loss)(see guide) ia A N/A NiA + isi �s3
SE health insurance premium ,,.,..,, .., ia M ' N/A + �ea �ss
Gross farming/fishing income........... .. ia a i� T ;e F + is�
Gross non-farm income ................. �a C N/A Nia, + no
X if PTP . ........ 173
.............................
Type of propertY..............................
ns
� 'no specific reference -
PLEASE REVIEW THESE FORMS . NOT ALL
SCHEDULE K-1 ITEMS MAY BE INCLUDED. HashTotal: oo K-1
14 . 1 2
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 482 " ' - '
2
� 104� K-11 K-1 MULTI-STATE INFORMAT(ON 2p�2
ClientCode DAP-MOWE1
TaxpayerName PHYLLIS S MOWERY Form -0281 Sheet Entity
Expand to input for SE earnings(loss),SE health insurance,Sea �79,QPAI,withholdin -20'13 and state use 2 from Box 250.
Activity number so 10 0 0 2 3� sz 33
..................................
State 3a PA 35 36 37
................................................
Percent of federal.................. ss ss ao 4i
State use-Code
.................................. �2 43 44 45
-Amou nt 47 48 qg
......... t 46
..... ..................
Guaranteed payments .. .. ....... .... + So 5� ;z $3
Ordinaryorotherrental ............ ... + sc 55 ;s s�
Rental real estate ................... .. . .. .. ..+ sa 1� , 9 71 . 59 so s�
Passive activity loss c/o ... . .. . .,. + 62 63 6a os
Form 6251 PAL c/o + ss 67 6B 69
................................
Interest + �o �� 72 73
...........................................
Dividends + �a �s �s ��
Royalties ............................................+ �a �s eo ai
ST capital gain(loss) ..............................+ g2 83 aa 85
ST capital-PAL c/o............. ...... .... ..... + 86 s� se a9
-AMT PAL c/o yi 9z 93
,... + so
....................
LT capital gain(loss) + ea ss ss 97
..............................
LT capital-PAL c/o + 98 99 ioo io
•AMT PAL c/o..........................+ io2 ios ioa ioa
.. .............
Other portfolio income(loss) ................ + ios io� ios ios
Other nonportfolio nonpassive income Qoss) ..+ �io �ii �i2 �i3
Ordinary income(loss) ..... .................. ...+ �ia iis i�s ii�
Form 4797 ordinary-PAL c/o ............. + ;ie ii9 izo i2i
�AMT PAL c/o..............+ izz i2s iza i2s
Section 123� gain Qoss) + ize �27 128 29
Section 1231•PAL c/o........................ ...+ i3o �3i i32 �33
•AMT PAL c/o ....................+ isa iss ,�ss is�
Section 179 expense deduction ................+ �38 139 iGo 4
Deductions related to portfolio income-2%,,.,+ iGz �as iea ias
Investment interest expense•Schedule A,,....+ ias ie� �c8 iG9
Investment income + i5o �s� iez �s3
Investmentexpense ............ ... ..... .......+ isa �ss iss �s�
Stateincometaxwithheld-2012................+ isa iss �so is�
Nonpassive depreciation and amortization ,,,,+ �sz �ss isa iss
Net gain(loss)from Section 1256 contracts.,,.+ iss is� iss iss
Deductions related to portfolio inc.•Not 2% „+ 7�o i�i »2 1�3
Irn�estment interest expense-Schedule E,,,,.,+ i�a ;�5 i�fi ,��
investment interest carryover�Schedule E ,,,,+ na ns ieo �81
Netinvestmentincome-adjustment,,...,.,...,+ is2 ;es ,sa ,ss
State fiduciary adjustment........... .. .. . + �86 ia� ies ,�y
Depreciation from DP•1 -DP-6-override.,,,,,,.+ ieo i5i �92 i93
Depletion from E-8 and K-4-override ,,,,,.,.,,+ isa ise iss �97
Royalty income from E-8-override ............. + �9a ioy zoo 20�
Employeebusinessexpense-override,,,,,,,.,.+ 2oz zos zoa zos
AMT-Depreciation on propsrty(Post 1986} „+ zos zo� zoa 2�9
-Tax-exemptinterest......... ...... . + 2io Zii 2�2 z�3
-Other ........................................+ 2ia zis z�s
zv
�Loss limitations 2�9 22o lli
............................t 218
Tax-exemptinterest(statetaxable)..............+ z2z 2zs zza zzs
Income(loss)•Tradeorbusiness........... ....+ 2zs z2� 228 z29
Expand.............................................. zso zsi zs2 2ss
HashTotal: oo K-11
14 . 2 2
12590215 706230 48200 2012 . 02051 PHM ASSOCIATES HAROLD F JR 482 ' - ' '
� � 1065 U.S. Return of Partnership income OMBNo 1545-0099
Forrn For calentlar ear 20�3,or taz ea�beginning
Department of theTreasury Y Y ,ending 2013
Internal Revenue Service
A Principai business activity Name of partnership
p Employer itlentification
HM ASSOCIATES number
RENTAL OLD F JR AND PHYLLIS MOWERY 23-2009987
B Principai product or service Tppe Number,street,and room or suite no.If a P.O.boz,see the instructions.
E Date business started
Print2849 VISTA CIRCLE O1/O1/1977
OFF I CE BLDG City or town,state or province,country,antl ZIP or foreign postal cotle
F 'otal assecs
� 8usiness code number
531110 AMP HILL PA 17011 � 111 , 760 .
G Check appiicable boxes: (1) Initial return (2) U Final retum (3) U Name change (4) Address change (5) Amendetl return
(6) 0 Technical termination-also check(1)or(2)
H Check accounting method: (1) 0 Cash (2) �Accrual (3) � Other(specify) ►
I Number of Schedules K-1. Attach one for each person who was a partner at any time during the tzx year ► 2
J Check if Schedules C and M-3 are attached
. . .... ...... ..
Ca ution. lnclude o��y trade or business income and expenses on lines 7a through 22 be/ow. See the ins€ructions for more information.
1 a 6ross receipts or sales ,
. .... .. . ........ 1a qr.:.
:
b Returns and ailowances
_ .._... .. .. ab'; ,. ,.-
c Balance.Subtract line 1b from line 1a -
__ _.. 1c
_..
� 2 Cost of gootls sold (attach Form 1125-A) .....
:.; ;. ...... 2
0 3 Gross profit Subtract line 2 from line 1c ;
_... .. ....._ g
..:
4
� rdinary income(loss)from other partnerships,estates,and trusts(attach statemeni)
. 5
5 Net farm profit(loss)(attach Schedule F(Form 1040)) ' '
_...
,; _.. ...... s
6 IVet gain(loss)from Form 4797,Part II,line 17(attach rorm 4797)
.. .'; 7
7 Other income(loss)(attach statement) , "
:
.--. .
Total income(loss).Combine lines 3 through 7 8
9 Salaries and wages(other than to partners)(less employment credits} r�; 9
" .; 10
0 10 Guaranteed payments to partners ,. `
.. :.. .
— 11
�0 11 Repairs and maintenance '
..... .
;...
_
12 Bad debts
0 13 Rent
�
�
_
� 14 Taxes and licenses
........
� 15 Interest . .... . .. .. 14
�
_. .--= _.... ......... 15
� 16 a Depreciation(if required,attach Form 4562) 16a
�� b Less depreciation reported on Form 1125-A and eise�vhere on return 16b 16c
�
L 17 Depletion (Do not deduct oil and gas depletion )
" .;. 17
;,
N 18 Retirement pians,etc.
,. . . .
18
� 19 Employee benefit programs ; '
.. •-- =- _ _... . ..._.... 19
�
a20 Other deductions(attach statement) �.:_,
� . _........ .
o .. .......... .....
21 Total deductions. Add the amounts shown in the far right column for lines 9 through 20 ...................................... 21
2 Ordin
ary business income(loss .Subtract Iine 21 from line 8 ........................... 22 �
Under penatties or perjury,I tleGare that I hzve examined this retum,including accompanying schetlules and staiements,and to tne oest o my knowleage and belie,rt is true,
correc;,and comple,e.Declaration of preparer(other;han general partner or limi;ed liability company member m2rager)is b2sed on ail information ot which preparer has any
Sign Knowled?e.
ay the ❑iscuss this retum
Here ' with the preparer shown below
ignawre o generai partner or imned uabwty company memoer manager / atE (see instr.)?
0 Yes 0 No
Prin�ype preparer's name Freparer's signature Dste Check if PTIN
self-employed
Paid AVE A PHILLIPS , CPA AVE A PHILLIPS , CP 03/31/14 P01511003
Preparer F��m�S�ame �
Use Only WAGGONER, FRUT I GER & DAUB, LLP F;�m s EiN ► 2 3-15 8 3 2 4 9
Firm's address ►5 0 0 6 E TRINDLE RD SUITE 2 0 0
MECHANICSBURG, PA 17050 Pho�e�o. 717-506-1222
LHA For Paperwork Reduction Act Notice,see separate instructions. Form 1065(2013)
31�001
12-16-13
' Form`�065(2013) PHM AS SOC IATES HAROLD F JR AND PHYLL I S M 2 3-2 0 0 9 9 8 7 Page 2
Schedule;6: Other Information
7 What type of entity is filing this return? Check the applicable box: Yes No
a �X Domestic general partnership b�] Domestic limited partnership
c � Domestic limited liability company d�] Domestic limited lia6ility partnership
e 0 Foreign partnership f 0 Other►
2 At any time tluring the tax year,was any partner in the partnership a disregartled entity,a partnership(including an entity treated as a
partnership),a trust,an S corporation,an estate(otherthan an estate of a dece2sed partner),or a nominee or similar person? ....................... X
3 At the end of the tax year:
a Ditl any foreign or tlomestic corporation,partnership(including any entity treatetl as a partnership),trust,or tax-exempt organization,or
any foreign govemment own,directly or indirectiy,an interest of 50%or more in the profit,loss,or capital of the partnership?For rules ot
constructive ov✓nership,see instructions.If"Yes,"attach Schedule B-1,Information on Partners Owning 50% or More of the Partnership X
b Did any individual or estate own,directly or indirectiy,an interest of 50%or more in the profit,loss,or capital of the partnership?For rules of
constructive ownership,see instructions.If"Yes,"attach Schedule B-1,Information on Partners Owning 50% or More of the Partnership ._,.._.. _.__ X
4 At the end of the tax year,tlid the partnership:
a Own directly 20%or more,or own,directly or indirectly,50%or more of the total voting power of all C2sses af stock entitletl to vote of any foreign
or domestic corporation?For rules of constructive ownership,see instructions.If"Yes,"complete(i)through"(jv)below _.._.. .. . ...... , X
(i)Name of Corporation �II)Employer (iii)Country of (���Percentage
Identification Owned in
N�mbe���r e�y� Incorporation Voting Stock
�..,.
b Own directly an interest of 20%or more,or otim,directly or indirectly,an interest of 5�°Io�ror more in ihe profit,loss,or capital in any foreign or
tlomestic partnership(including an entity treated as a partnership)or in the beneficial interest of a fr"ust?ror rules of constructive ownership,see
instructions.if"Yes,"complete(i)through(v)below : 'x
....; ... ._.......
i ame of Entity II�Employer
(in)Type of Entity (iv)Country of (� Maz�mum
Identitication Number , PefCenta E OWneo in
(it any) Organization Profit,Loss,or CaDital
' Yes No
5 Did the partnership file Form 8893,Election of Partnership Level Tax Treatment,or an election statement under
section 6231(a)(1)(B)(ii)for partnership-level tax treatftieni,that is in�effect for this tax year?See Form 8893
for more details ...... . ........ `
.. ..:. X
6 Does the partnership satisfy all four of the folloiving contl�tions?
a The partnership's total receipts for the tax,year wer.e,less than$250,D00.
b The partnership's total assets at the end ofi i#�e tax�year were less than$1 miilion.
c Schedules K-1 are fiietl with the return and furnished to the partners on or before the tlue date(inciuding extensions)for the partnership
return.
d The partnership is not filing and is not required to file Schetlule M-3 x
_.... .... ._.. .._.._ . .. ..._.
If"Yes,"the partnership is not required to complete Schedules L,M-1,and M-2;Item F on page i of Form 1065;
or Item L on Schedule K-1.
7 Is this partnership a publicly?raded partnership as defined in section 469(k)(2)? X
uring the tax year,did the partnership have any debt that v�as cancelled,was forgiven,or had the terms modified so as to reduce the
principalamountofthedebt? _..............................._................................. ....... ........_........._......._...... X
9 Has this partnership filed,or is it requiretl to file,Form 8918,Material Advisor Disclosure Statement,to provide information on any
reportable transaction?
y.. .
10 At any time during calendar year 2013,did the partnership have an interest in or a signat�re or other authorit over a financial account in a
foreign country(such as a bank account,securities account,or other financial account)?See the instructions for exceptions and filing
requirements for FinCEN Form 114,Report of Foreign Bank and Financial Accounts(FBAR)(formerly TD F 90-22.1).If"Yes,"enter the name
of the foreign country. ► ' X
Form 1065 (2013)
31�011
12-18-13
2
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
Form1065(2013) PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987 Page 3
Scheduie=B Other Information
Yes No
11 At any time during the tax year,did the partnership receive a distribution from,or was it the grantor of,or transferor to,a foreign trusY?if"Yes,"
the partnership may have to file Form 3520,Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts.
See instructions - - -
_...................._. .. .. X
... . .
12 a Is the partnership making,or had it previously made(and not revoked),a section 754 election? X
ee instructions for details regarding a section 754 election.
b Did the partnership make for this tax year an optional basis adjustment under section 743(b)or 734(b)?If"Yes,"attach a statement showing
the computation and allocation of the basis atljustment.See instructions X
c Is the partnership required to adjust the basis of partnership assets under section 743(b)or 734(b)because of a substantial built-in loss(as defined
under section 743(d))or substantial basis retluction(as tlefinetl under section 734(d))?If"Yes,"attach a statement shovding the computation and
allocation of the basis adjustment See instructions .. ................._.._ X
eck this box if,during the current or prior tax year,the partnership distributed any properry received in a like-kind exchange or contributed such
property to another entity(other than disregarded entities wholly-ownetl by the partnership throughoui the tax year) ..... .
► �
14 At any time during the tax year,did the partnership distribute to any partner a tenancy-in-common or other uf�tlivided interest in partnership
P�oPertY? .. .. . ..... . . ......... :
,
. ... ... . ........
X
15 If the partnership is required to file Form 8858,Information Return of U.S.Persons With Respect To Foreign Disregarded Entities,enter the
number of Forms 8858 attached.See instructions ►
16 Does the partnership have any foreign partners?If"Yes,"enter the number of Forms 8805,Foreign Pariner s Information Statement of
Section 1446 Withholtling Tax,filed for this partnership. ► '�� ; X
17 Enter the number of Forms 8865,Return of U.S.Persons With Respect to Certain Foreign Partnerships,attached to this retum.►
18a Did you make any payments in 2013 that would require you to file Form(s)1099?See instrucT�ons k , X
,
if"Yes,"did you or will you file required Form(s) 1099? ...... ' ` X
._... ._..
. ..... .
19 Enier the number of Form(s)5471,Information Return of U.S.Persons With RespectTD Certam roreign Corporatiors,zttached
to this return. ►
20 Enter the number of partners that are foreign governments under section 892. ;►
Designation of Tax Matters Partner(see instructions)
Enter below the general partner or member-manager designated as the tax matters partner(TMP)for the tax year of this return:
Name of ��
Identifying
designated TMP ► HA.ROLD F MOWERY, JR number of TMP ► ***—**—2 7 4 9
If the TMP is an
entity,name of TMP Phone
representative ► number of TMP ►
Addressof 2849 VISTA CIRCLE
designated TMP � CAMP HILL, PA 17 011
" Form 1065 (20�3)
317021
12-18-13
3
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
Form1065(2013) PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987 Page4
Schedule K; Partners' Distributive Share Items
1 Ordinary business income loss Total amount
( )(page 1,line 22 , � O •
) . .....................................................................................
2 Net rental real estate income(loss)(attach Form 8825 3 9 , 6 5 4.
) S.E.�....S.�A'�.E.�E.�T�'....�.......... 2
3 a Other gross rental income(loss) 3a
b Expenses from other rental activities(attach statement) 3b
c Other net rentai income(loss).Subtract line 3b from line 3a
_ .. .. . . _.. 3c
_...._ ._. ...... ......_. . .
�, uaranteetl payments
_.. ......_ _.... 4
_.__.. .. .. ..... .........__ __....
J 5 Interest income .., ..._.
_ . .... 5
�""' 6 Dividentls: a Ortlinary dividends _.
a.,
sb 6a
o b Qualified dividends _.. ...._
� 7 Royalties
�
8 Net short-term capital gain(loss)(attach Schedule D(Form 1065))
8
9 a Net long-term capital gain (loss)(attach Schedule D(Form 1065)) .....,.,.,.._._
9a
b Coilectibles(28%)gain(loss).__.,
9b
) 9c
c Unrecaptured section 1250 gain(attach statement , '
_. ..
10 Net section 123T gain(loss)(attach Form 4797) -.
10
--
ther income(loss)(see instructions T e ��
) YP ► x
12 Section 179 tleduction(attach Form 4562) . •;
� x, .,:...... 12
�
�3 a Contributions _SEE STA'I`EMENT 2" 13a 143 .
.o . ..... .. . . . ..
� b Investment interest ex ense
P �.
a 136
�, cSection59(e)(2)expenditures: (1)Type► (2)Amount► 13c(2)
� d Other deductions(see instructions)Tvpe►
� - . 13d
�o,., 14 a Net eamings(Ioss)from self-employment ;.
, 14a
_ -_. 0 .
��E b Gross farming or fishing income
,; 14 b
w _... ._:;- .
c Gross nonfarm income .... ... . .. ` 14c
...
: 15a
15 a Lov�-income housing credit(section 42(�)(5)).. ? ;
. ;
cr�
b Low-income housing credit(other) 15b
..
. .
c Qualified rehabilitation expenditures(rental real estate)(attach Form 3468) 15c
� ;:'. ... . .. .. . ....... 15d
�j d Other rental real estate credits(see instructions) Type►
e Other rental credits(see instructions) Type,� i5e
_ f Other credits(see instructions) Type► 15f
16 a IVame of country or U.S.possession►
:
b Gross income from ali sources
, _.._
t6b
y c ross income sourced at partner level _..
_..... .... _... _ ... ... .. ........ 16c
o Foreign gross income sourced at partnership Jevel
Y oassive
� tl category� e Generalcategory %,► f Other ,... ► 16f
� Deductions allocatetl antl apportioned at partnst leve�:::
,,
� p Interest expense► `h Other
.; ► 16h
o� Deductions allocated and apportion;edat part�ership level to foreign source income
�a� . Passive :
``o � wce9ory�/ J General category .., ► k Other ,.. . � 16k
I Total foreign taxes(check one). ► Pa�d � Accrued �
,... . .. ....... i61
..... 16m
mReduction in taxes availabie for credit(attacli sfatement)
n ther foreign tax information(attach statement)
i .
17 a Post-1986 depreciation adjustment `
x y 17a
��E b Adjusted gain or loss
_....... ..............._....... ................_.. ........ .__ ........... .... ..... ..__.. ..... ... . __. 17b
" c Depletion(other than oil and oas) .
c�� _............ . 17c
_................_. ...... 17d
,a`;,c� d Oil,gas,and geothermal properties-gross income
—
_....... 17e
��-- e Oil,gas,and geothermal properties-deductions
_ .
_._........___. ._..._ _
Other AMT items(attach statement) 17f
18 a Tax-exempt interest income
_. . ......._......................... _... ................. ... ......... . 18a
o Other tax-exempt income
_.... ..... ....... ........................... ....... ..... ..........._.... ....... ..... ....... ... 18b
� c Nondeductible expenses 18c
0 1 a Distributions of cash and marketable securities
_.................... ........ .. 1sa 55 , 000 .
_.
� b Distributions of other property
_ ..............._..._...................._.. ...._.........._.
196
L 20 a Investment income .....,.,,,..
a
p b Investment expenses ... 20b
. . .. . . . ..
c ther items and amounts(attach statement) ... . . .... . .....
3Z108�13 Form 1065 (2013�)
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
Form 1065 2013 PHM ASSOCIATES HAROLD F JR AND PHYLLIS M
Analysis of Net Income (Loss) 2 3-2 0 0 9 9 8 7 Page 5
� Net income(loss).Combine Schedule K,lines 1 through 1t From the result,subtrac,the sum of Schetlule K,lines+,2 through i3d,antl 161 ...............
2 Analysis by � 3 9 511 .
(ii)Individual �
(i)Corporate (iii)Individual
partner type: (active) (passive) (iv)Partnership 0 ganiza on Nominee%Other
a General partners 3 9 , 511 .
b Limited partners
Schedule L: Balance Sheets per Books
Assets Beginning of tax year End of tax year
1 C2sh �a� �b) (c) �d)
26 , 754 .
1� , 925 .
2a Tratle notes antl accounts receivable
_
b Less allowance for bad debts
3 Inventories
_....._
_ ... .......
4 U.S.government obligations
_.... ___
5 Tax-exempt securities
_
6 Other current assets(attach statement) _
�d Loans to partners(or persons relateo to partners) � �� � � �
b Mortgage and real estate loans
B Other investments(attach statement)
9a Buildings antl other depreciable assets ' 6 4 7 , b 7� .
b Less accumulatetl depreciation 6 4 6 , 7 0 6 .
603 , 175 . 44 ;'?�95. 608 , 871 .
10a Depletable assets 3 7 , $3 5 .
_
b Less accumulated tlepletion ,.__
: ,
11 Land(net of any amortization) _ 5 6 , 0�� .
56 , 000 .
12a Intangible assets(amortizable oniy) 1 2�� .
b Less accumulated amortization � 1 , 2�� . '
__ 1 , 200 � ;�� � � 1 , 200 . �
r.
13 Other assets(attach statement) • �
. . . . . f ,,
14 Tota�assets , � � � ' -� 1�2 7 , 2 4 9 .
111 , 760 .
Liabilities and Capital
15 Accounts payable _ : ! :
_. ...
i s Mortgages,notes,bonds payable in less than 1 year
17 Other current liabilities(attach statement) .. TATEMENT 3` 1 , 511 .
18 Ail nonrecourse loans 1 , 511 .
�J 8 Loans from partners(or persons relat=d to partners)
b Mortgages,notes,bonds payable in 1 year or more
20 Other liabilities(attach statement) '
21 Partners'capital accounts _ 12 5 , 7 3 8 .
22 Total liabilities and capital ' 11� , 2 4 9 .
Schedule M-1 Reconciliation of Income Loss 12� . 2 4 9 . . . 111 , 7 6 0 .
( ) per Books With Income (Loss) per Return
Note.Schedule M=3 may be required instead of Schedule M-1 (see instructions).
1 Net income(Ioss)per books 3 9 , 511 . 6 Income recorded on books this year not included
2 Income inciuded on Schedule K, lines 1,2,3c,
5,6a,7,8,9a, 10,and 11,not recorded on books on Schedule K,lines 1 through 11 (itemize):
a Tax-exempt interest �
this year(itemize):
3 Guaranteed payments(other than health 7 Deductions includetl on Schedule K,lines 1
insurance)
through 13d,and 16I, not charged against
4 Expenses recorded on 000ks this year no;included on
book income this year(itemize):
Schedule K,lines 1 through 13d,and 161 Qtemize): d �EpfBCIdtI0f1 �
a Depreciation $ B Atld lines 6 antl 7
b Travef and entertainment � - - -- - -
9 Income(loss)(Analysis of Net income(Loss),
5 Atld lines 1 through 4 .... ... ...... .. 3 9 , 511 . line 1).Subtract line 8 from line 5 ....... . .. ....
Schedule M-2, Analysis of Partners' Capital Accounts 3 9 , 511 .
1 Balance at beginning of year ...._ 12 5 , 7 3 8 . 6 Distributions: a Cash
2 Capital contributed: a Cash - - - 5 5 , ��� .
b Property
b Property _..._........ ...
7 Other tlecreases(itemize):
3 Net income(loss)per books ,....... _ 3 9 , 511 .
4 Other increases(itemize): 8 Add lines 6 and 7
5 Add lines 1 through 4 16 5 2 4 9 . - - 5 5 0 0 0 .
,
ai a
������������"'��"���'�""�-��� � J Balanceatendofyear. Subtractline8fromline5 110 249 ,
,2-,8-,3 5 . .. ,
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR F48200 �201�
_ ` $�25 Rental Real Estate Income and Expenses of a
rorm
(Rev.December2D10) Partnershi� or an S Corporation OMBNo.1545-1�g6
DepartmentoftheTreasury � ee instructions on pape 2.
�nterna�Revenue Service ► Attach to Form 1065,Fo�R7 1065-B,Of Fofm 1120S.
Name pj� ASSOCIATES
HAROLD F �TR AND PHYLL I S MOWERY �mployer ioentification number
1 Show the type and address of each ro e For each rental real estate property listed,report the number of days rented at fair 2 3 2 0 0 9 9 8 7
P P rtY•
rental value and days with personal use.See instructions.See page 2 to list atltlitional properties.
Physical address of each property-street,city,
s;ate,ZIP code Type-Enter code 1-8; Fair ?ersonal
see page 2 for list Rental use
10 2 3 ML72�lA ROAD
Days Days
EMOYNE.'....PA...1.7.0.4.3_......................._...... ..._._......_..._.. ..
_ . 4. .. __ . .. .__...... .. . . . .. _ . ..... . .. ..
B
_. .. .......... ... ._.. ........... . ... ....... ...... ...
Properti�s x:,;
Rental Real Estate Income A B
,; ,� ..;-<C D
2 Gross rents _ ._. _ 2 12 5 , 014 .
Rental Real Estate Expenses
3 Ativertising _ ...._.. ......... 3 ,.;
4 Auto and travel 4 ; `°
5 Cleaning and maintenance . 5
6 Commissions "
_ ._...... . ... ..... 6 :
7 Insurance _. ...... . .. ..... 7 6 7 9 0 . j
8 Legalantl other professionalfees .. 8 1 , �5� . :
9lnterest �� �n_
.. ..
9
10 Repairs 1p 18 , 014 �
_ �
1 1 Taxes . 11 13 ,3 61 �'� ,` '`:.
12 Utilities 12 23;,;a,;5'01 .
13 Wages and salaries . 13 k
14 Depreciation(see instructions �4 �
) _. . 5�::7�31 . �'
15 Other(Iist) ►STMT 5 16 , 94�:;
15
16 Totaf expenses for each property.
,
Add lines 3 through 15 ..... ifi `"$`5 , 3 6 0 .
17 Income or(Loss)from each property.
�.;
Subtract line 16 from line 2 17 ;,� 3 9 , 6 5 4 .
18a Totai ross rents.Add ross rents from line 2,colu�ins A throu h H
9 g 18a 125 , 014 .
9
b Total expenses.Atld totai expenses from line 16,columns A through H
19 Net gain(loss)from form 4797,Part II,line 17,from the disposition of property from rental real �8b � 8 5 . 3 6 0 �
estate 2ctivities
_. .. ...
i9
20a Net income I�
_............_............ .
.,ss)from rentai real estate activities from parinerships,estates,antl trusts in vdhich
this parinership or S corporaiion is a partner or benefi�iary(from Schedule K-1)
b Itlentify below the partnerships,estates,or trusts from v�hich net income(loss)is shown on line 20a.
_... ..... a
Attach a schedule if more space is needed:
(1) Name (2) Employer identification number
21 Net rental real estate income(loss).Combine lines 18a through 20a.Enter the result
here and on:
• Form 1065 or 1120S;Schedule K,line 2,or 2� 3 9 , 6 5 4 .
�
• form 1065-B;Part I,line 4
os-o�-�s JWA For Paperwork Reduction Act Notice,see page 2 of form.
6 Form 8825(12-2010)
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
P HM ASSOCIATES HAROLD F JR AND PHYLLIS M
' Form 5825(12-2010) 2 3—2 0 0 9 9 8 7
1 Show the type and address of each ro e For each rental real estate property listed,report the number of days rented at fair Page p
P P rtY.
rental value and days with personal use.See instructions.
Physi�al address of each property-street,city,
Stdt2,ZIP Code Type-Enter code 1-8; �air Persona�
see below for list Rentat Use
E Days Days
...................................._............._ .._........ _..........
F
_. .. .... .... . . _. . ..... . ..
_ ...... . . ... . ... . ..._.. .._. .. . _ .. . _. _ .
_....._.._... ........ .. . .. . ....._. ...
_. ......_. ... _...... .. .. .... ........ ..
Rental Real Estate Income Properties
2Gross rents
2
E F G H
Rental Real Estate Expenses
<:..
3Advertising =;',
3
4Auto and travel 4 '
5Cleaning and maintenance .. 5
�.-
��.i.z- <�.�.
6Cammissions �
6 r
7lnsurance � ' "
BLegal and other professional fees ., .. g
;.;
9lnterest 9 ,. �: " .
10Repairs �,
10
�; sr
i 1T�xes ........ . 11
,�
12Utilities ..... _ 12 .:
r ;:
. ,�. , .
7 3Wages and saiaries ig � : ' '
14Depreciation(see instructions) �4
150ther(list) ►
15 [,....;,x,;.
i 6Total expenses for each property.
Add lines 3 through 15 16
171ncome or(Loss)from each property.
Subtract line 16 from line 2 �7
Allowable Codes for Type of Property
1- Single Family Residence
2- Multi-Family Residence
3- Vacation or Short-Term Rental
4- Commercial
5- Land
6- Royalties
7- Self-Rental
8- Other(inclutle description v�ith the code on Form 8825 or on a separate statement)
JWA
Form 8825(12-2010)
320142
05-01-13
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
` SCFfiEDULE B-1 Information on Partners Owning 50% or
(Form 1065)
(Rev.December2011) More of the Partnership OMB No. 7545•0099
Department of the Treasury
Internal Revenue Service ►Attach to Form 7065.See instructions.
Name of partnership employer identification number
PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY 23-2009987
Part'a. Entities Owning 50°io or More of the Partnership(Form 1065, Schedule B, Question 3a)
Complete columns(i)through(v)below for any foreign or domestic corporation,partnership(including any entity treated as a partnership),trust,
tax-exempt organization,or any foreign government that owns,directly or indirectly,an interest of 50% or more in the profit,loss,or capital of the
p2rtnership(see instructions).
(i)Name of Entity (ii)Employer (iii) (iv) (v)M2ximum
Identification Type of Entity Country of Organization Percentage Owned
Number(if any) in Profit,Loss,or
Ca ital
ParE ll Individuals or Estates Owning 50% or More of the Partnership(Form 1065, Schedule B, Question 3b)
Cornplete columns(i)through(iv)below for any individual or es��tte that owns,directly or indirectly,an interest of 50% or more in the profit, loss,or
capital of the partnership(see instructions).
(i)Name of Individual or Estate (i�)3dentifying (iii)Country of Citizenship(see instructions) (iv)Maximum
Number(if any) Percentage Owned
• H
in Profit, Loss,
':• `` or Ca ital
HAROLD F MOWERY, JR **+*-**-2749 UNITED STATES 50 . 00
PHYLLIS S MOWERY t ***-**-0800 UNITED STATES 50 . 00
LHA For Paperwork Reduction Act Notice,see the Instructions for Form 1065. Schedule B-1 (Form 1065) (Rev. 12-2011j
324551
05-01-13
8
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
SCHEDULE K NET INCOME (LOSS) FROM RENTAL REAL ESTATE STATEMENT 1
DESCRIPTION AMOUNT
COMMERCIAL - RENTAL PROPERTY OFFICE BUILDING 39 , 654 .
TOTAL TO SCHEDULE K, LINE 2 39 , 654 .
SCHEDULE K CHARITABLE CONTRIBUTIONS STATEMENT 2
DESCRIPTION TYPE AMOUNT
CONTRIBUTION CASH ( 50�$) z� 143 .
, .,.
.v
TOTALS TO SCHEDULE K, LINE 13A 143 .
;::
� ,., ,: ..
SCHEDULE L OTHER CURRENT LIABILITIES STATEMENT 3
BEGINNING OF END OF TAX
DESCRIPTION TAX YEAR YEAR
PAYABLE TO MOWERY ASSOC 1 , 511 . 1 , 511 .
TOTAL TO SCHEDULE L, LINE 17 1 , 511 . 1 , 511 .
FORM 1065 PARTNERS ' CAPITAL ACCOUNT SUMMARY STATEMENT 4
„ ,
,;
`fi.
PARTNER BEGINNING ��� �CA�PITAi� � SCHEDULE M-2 WITH- ENDING
NUMBER CAPITAL ':CONTRIBUTED LNS 3 , 4 & 7 DRAWALS CAPITAL
1 62 , 872 . 19 , 755 . 27 , 500 . 55 , 127 .
2 62 , 866 . 19 , 756 . 27 , 500 . 55 , 122 .
TOTAL 125 , 738 . 39 , 511 . 55 , 000 . 110 , 249 .
9 STATEMENT( S ) l , 2 , 3 , 4
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
OTHER RENTAL EXPENSES STATEMENT 5
COMMERCIAL
PROP ERTY: RENTAL PROPERTY OFFICE BUILDING
LOCATION: 1023 MU'MMA ROAD, LEMOYNE, PA 17043
DESCRIPTION AMO[TI�TT
BOOKKEEPING 1 , 800 .
JANI TORIAL SERVICE 10 , 965 .
OFFI CE EXPENSE 1 , 695 .
REFUSE 2 , 174 .
SUPPLIES 309 .
TOTAL TO RENTAL SCHEDULE , LINE 15 16 , 943 .
10 STATEMENT(S ) 5
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
WAGGONER, FRUTIGER & DAUB , LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
MARCH 31 , 2014
HAROLD F MOWERY, JR
2849 VISTA CIRCLE
CAMP HILL , PA 17011
. ';.�x;:::.
RE: PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2013 P.ARTNERSHIP FORM 1065
SCHEDULE K-1 . THIS SCHEDULE SUMMAR�'ZES YOUR INFORN�ATION FROM
THE PARTNERSHIP. THIS INFORMA�ION.:HAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH THE U. S . PARTNERSHIP RETURN OF
INCOME, FORM 1065 . -
THE INFORMATION PROVIDED '�N THIS JSCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN -ACCO�tDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1 , PAGE 2 . ``IF;.�.'OUR" RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY; 'YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE �OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS,:
WAGGONER, FRUTIGER & DAUB, LLP
1
651,1,13
Schedule K-1 2013 � Final K-1 � Amended K-1 OMB No. 1545-0099
(Form 7os5) Part 111';` Partner's Share of Current Year Income,
For calentlar year 2013,or tax
Department of the Treasury year beginning D@CjUCtIOI'�S� Credits, and Other Items
Internal Revenue Service
ending 1 Ordinary business income(loss) 15 Credits
Partner's Share of Income, Deductions, p ,
Credits, 2tC. �SBe SBpdf3tE I�SifUCt1011S. 2 Nei renta�rea�estate income(�oss)
19 , 8 2 7 . 16 Foreign transactions
Patt 1 Inform8tion About the Partnership 3 Other net rental income(loss)
A Partnership's employer identification number 4 Guaranteed payments
23-2009987
B Partnership's name,adtlress,city,state,and ZIP code 5 Interest income
PHM ASSOCIATES
HAROLD F JR AND PHYLLI S MOWERY 6a Ordinary dividends
2849 VISTA CIRCLE � 17Aiterna"tiveminiax(AMT)items
CAMP HILL, PA 17O11 6b Qualifieddivitlends..;:;
C IRS Center v�here partnership filed return ;.} �
E—FILE , �
7 Royalties_:- u
'' 18 Tax-exempt income antl
D 0 Check if this is a publicly traded partnership(PTP) 8 Netsttort-feim capital gain(loss) nondeductible expenses
Part If' information About the Partner 9a"Netiong-term capital gain(loss)
E Partner's identifying number 9b Collec,I�bTes(28%)gain(loss) 19 Distributions
***_**_2749 : 27 , 500 .
F Partner's name,adtlress,city,state,and ZIP code 9c,Unrecaptured sec 1250 gain
;- 20 Other information
HAROLD F MOWERY, JR iD Net section 1231 gain(loss)
2849 VISTA CIRCLE
CAMP HILL, PA 17 011 11 Other income(loss)
G U General partner or LLC Limited;partner;oi other LLC
membermanager member-���.�'
H OX Domestic partner � Foreign pa�tner ;
11 Whattypeofentityisthispartner? INDIVIDUAL 12Section179tleduction
12 If this partner is a retirement plan (IRA/SEP/Keogh/etc.j;check here `
p P '; �: 13 Other deductions
J Partrer's share of rofit,loss,and ca itaC
Beginning Ending 'J 2 ,
PfOflt �J� . ���Q���%;-,_> ;:,J`'V • �������%
�oss 50 . 0000OOO�Io";' " 50 . 0000000%
Capital 5 0 . 0 0 0 0 0 0 O��o _;";;,. 5 0 . 0 0 0 0 0 0 0% 14 Self-employment eamings Qoss)
K Partner's share of liabilities at year end: � �
Nonrecourse g
Qualified nonrecourse financing ,__.... $ `See attached statement for additional information.
Recourse ............._.. ........._.._..... ..... .... . u� 756 .
l Partner's capital account analysis:
Beginning capital account � 6 2 , 8 7 2 . �,
Capital contributed tluring the year $ p
Current year increase(tlecrease) ... .... ....... _ $ 19 , 7 5 5 . _
Withdrav�als&distributions ,., .._.. . $( 2 7 , 5�0 ) �
Ending capital account .,.,, _ _ .. _ _ _ $ 5 5 , 12 7 . �
0
L'
� Tax basis 0 GAAP � Section 704(b)book
0 Other(explain)
M Did the partner contribute property with a built-in gain or loss?
� Yes � No
If"Yes",attach statement(see instructions)
iz�oa-��s LHA for Paperwork Reduction Act Notice, see Instructions tor form 1065. IRS.gov/form1065 Schedule K-1 (Form 1065) 2013
11 1
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M 23-2009987
SCHE DULE K-1 CURRENT YEAR INCREASES (DECREASES)
DESCRIPTION AMOUNT TOTALS
RENTAL REAL ESTATE INCOME (LOSS) 19 , 827 .
SCHEDULE K-1 INCOME SUBTOTAL 19 � 82� .
CHARITABLE CONTRIBUTIONS _72 .
SCHEDULE K-1 DEDUCTIONS SUBTOTAL _72 .
NET INCOME (LOSS) PER SCHEDULE K-1 19 , 755 .
TOTAL TO SCHEDULE K-1, ITEM L 19 , 755 .
��.
12 PARTNER NUMBER 1
14300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
1
10�0 K-1 K-1 GENERAL, (NCOME, DEDUCTIONS,
INVESTMENT INTEREST AND SE INFORMATfON 2013
Client Code
Taxpayer Name HA.ROLD F MOWERY, JR Form -0271
Sheet Entity
General Fnti r e
ItlfOrm2tlo11 �' yp Name af�assthrough Entity Employer ID Number: ' Tax SfieiterRe,gistration.No. TSJ FS City „ '
MANDATORY 30 P � 3� PHM ASSOCIATES �� 32 23: 200�9987 ��
(see guitle} — 33 34 T 35 36
Aggregataon assi ica ion i , o i on- us . i ra e tatemen � ap�
Code ` Code � D�sposition of';`income#or or 8us; Gode Narne or Descrlption of Activity ; Gains X if `
(see guide) (see guide) Activity in�013 NOL Purposes iracome see uide
9 ) PassiYe PTP TYPe of PropertY
37 38 P 39_ 40 41 42 <3
— -- — 44 45 46
K-1 Information Sch.K-1 Line Nos. 1065 1�20S �041
Line Code Line code Line code -�� Federal Federal AMT -�. State�� :��:.Prior Year �
Activity number(MANDATORI�. ,,..., so 1���1
State 52
.... ..................................... ss
Percent of federal,,..,
.... .................. se
tate use-Code,.,.,. ; ;
.
.......... .......... . 'x 61
•Amount r;` —
.......................... + .„. ....:: ... 64
-Amount2,,,... : �
... .............. + ;. , s�
California source(see guide)......... , , `` ,.
.>.' �o
Ordinary or other rental income(loss) .... i a s i a; s a s + >> �s ,, ' 73
Rental real estate income poss),.,........, z z � + �s 19, 8 2'7 =:
�s
P assive activity loss carryover ,..,,,., • • . ;, -� .r
t 77 79
AMT passive activity loss carryover . - • • + e
..... " , a2
�
Interest Exciuding FAL s a i + ea�
..... ........... 85
Dividends -Ordinary °a`ryo"e`5, 6a �a n�
Boxes 83 thru 124 .. 2a # �.86 ``:v • B8
�:
-QU811fIEd _, are nonpassive 6b Sb 2b •'�� + �89
91
Royaities ,. � 6 N/A } gp
............ .... .... ............. :�� 94
ST capital gain(loss) ........ e � s + ;ss ;,
97... .........
ST capital �Passive activity loss C/0 .,,, • � + :'9e `
ioo
-AMT 6251 PAL C/O , • ` • + ioz
... .... .. . 1D3
LT capital gain(loss) ......... ....... sa aa �� aa ` + ioa
i os
....
Collectibie 28% � '�
( )9ain(loss)................ se ee �` ` ��a�.
,._
'+ i m
LT capital -PAL C/0-0/15% • • � ` ` + i io
..... i�z
-AMT 6251 PAL C/D-0/15% • . + ,4
.... � i�s
Other portfolio income(loss) ... .,.. ii n . ,10 , a � + iis
' 118
Other nonportfolio nonp2ssive inc.(loss),. � . + 1i9
• ° �zi
Guaranteed a ments ,....,.. . .. ''
P Y : 4� "� N/A ... N/A t �22 ' 124
Sec.1231 gain(loss) , io s':. ' � + i2s 126 i27
Sec.1231•Passive activity loss C/0 • • + ize
130
-AMT passive activity loss C/O ` • � + isz �33
Unrecaptured Section 1250 gain ,. ..,..., s� '" a� e� + i34
Charitable contributions-50% (cash) ,.., is n iz A • + is� �2 .
(enter 100%) -50% (noncash) is c i2 c • 139
+ 1cp 1a2
Section 179 expense deduction ,,,,,.,., �z ii Nia + ia3
ias
Section 179 expense carryover,...,...,,. � • � nin + ,as
�4$
Deductions•portfolio(2% floor), is K �z K • + i4e
isi
Investment interest expense�Schedule A is H �2 H • + isz
l54
Investment income 20 A 17 A ;4 E + ?55
....................... 157
Investment expenses,..,,, zo e n e • + �se
i so
Self-employment earnings(loss)(see guide) �a A N/A NiA + i6i
163
SE health insurance premium,,..,.,. , . ,s M • Nia, + isa
iss
Gross farming/fishing income,.,.,,,, , ,.. �a s n v ia F + is�
Gross non-tarm income .............. ia C N/q N/A + no
Adj.for net investment income/deductions .., ia H + ns
Reserved
...................................... i�s
'no specific reference —
PLEASE REVIEW THESE FORMS. NOT ALL
SCHEDULE K-1 ITEMS MAY BE INCLUDED. HashTotal: �o K-1
14300331 706230 48200 2013 . 03010 PHM.ASSOCIATES HAROLD F JR 482 1
� -; -,
1
1�40 K-11 K-1 MULTI-STATE tNFORMATION 2013
ClientCode DAP-MOWE1
TaxpayerName HP.ROLD F MOWERY, JR Form -0281
Sheet Entity
Expand to input for SE earnings(loss),SE health insurance,Sec.179, QPAI,withholdin -2074 and state use 2 from Box 250.
Activity number ,,. . 30 10 0 O 1
State 31 3z
.................................. 33
............. 34 PA 35 36
Percent of federai — — -- 37
.......................... 36 . 39 . 40 .
........ 42 4l .
State use-Code
...............................
... __. 43_ 4C
-Amount G5
................................t 46 4� 48 -
Guaranteed payments ...... 49
+ so �i 52
Ordinary or other rental s3
..........................+ sa s ss
Rental real estate 57
..................................+ j8 19 , 687 . 55
6� b�
Passive activity�oss c/o + sz
.......................... 63 6e
Form 6251 PAL c/o ss
.................... ...........t 66 67 68
i nterest 69
+ �o �-
..... .... ....... .... ....... �i �z
...,. ...... 73
Dividends ,
............................. �s �s.
............ s
Royalties ....... ......... ��
+ 78 79 ;:;; : `::
............. ......... .. - Bfli 81
ST capitai gain(loss) . + e2 83 ,
...... .. .................. � BC ' .
ST capital-PAL c/o.,.......,. ` ' as
......... ........+ B6 87 ';� :'.. , .`.;:' 88 B9
-AMT PAL c/o + go g _.,,;,�
............. ......... "-,.%' 92 93
LT capital gain(loss) + 94
.............................. ; , ss
ss s�
s..
LTcapital-PALc/o,.,,,, : ;
... ............ ........+ 98 99 . �
,.��' .." 100
•AMT PAL c/o '01
.........t 1G2 103 � "
............. ' 104 105
Other portfolio income(loss) + ios io�
.................... �OB 109
Other nonportfoiio nonpassive income Qoss) ..+ i io ��y ,,r�
^r`:� - 112 113
Ordinary income(loss) . + ii4 • "''
........................... � 115 . 116 117
Form 4797 ordinary•PAL c/o + i�e .
.... iis i2o izi
•AMTPALc/o........... ..+ izz �z3
��za ,2s
Section 1231 gain(loss) , �'
.......... ......... ....+ 126 127'.,.. � 128 129
Section 1231-PAL c/o ....+ iso y31
..... ................. ,; 132 733
�AMT PAL c/o ' %
.. ............ ....+ 134 " ..'- 135 136
Section 179 expense deduction + i38 137
... ............ .s . ::� +39 i40 �4�
Deductions related to portfolio income•2%...,+ iaz = ' ;G3
""' iaa
145
Investment interest expense�Schedufe A,.. .+ �<s
. . 147 1[8 149
Investment income `
......... ....... . . .........t �50 .i� 151 152
�53
I nvestment expense ... } iss ,' `'
.......... ` is�
State income tax withheld-2013,,, ,,,,,,,,; , + isa . -. 55 �ss
� iss �so isi
Nonpassive depreciation and amortization=; + 7sz ` ' is3
l64 165
Net gain(loss)from Section 1256 contracts;; � iss �67
isa iss
Deductions related to portfolio inc.-Not 2%" + no ,��
� '.�,�, 172 173
I nvestment interest expense-Schedule E,.,,..+�I':a�a 175
ns �n
Investment interest carryover-Schedule E .,,.+ i�a 179
180 181
Net investment income-adjustment + �ez ie3
............ 164 185
State fiduciary adjustment + es 187
De reciation fror-i DP-1 �DP-6-override..,.....+ 1 t88 'B9
P .... 90 191 192
193
Depletion from E•8 and K•4•override ,,,.,..,,.+ 7sa ;gs
�ss iy�
Fioyalty income from E-8•override ,,,,.,.,. + isa ias
20o zoi
Employee business expense-override ,,..+ zoz Zo3
zoa zos
AMT-Depreciation on property(Post 1986) ,.+ zos Zp�
zoa zos
-Tax-exemptinterest + zio 2>>
........................ 212 213
-�tfl2C t 21C 215
........................................ 2�6 2�7
-Loss limitations 2 9
...... + zie zzo
Tax-exempt interest(state taxable + z22 lli
�.............. 223 224 225
I ncome(loss)-Trade or business,,,,.. ,.. + zzs 22�
zza z2s
Expand
.............................................. 250 25i
— _ 252_ 253
Hash Total: oo K-11
14300331 706230 48200 2013 . 03010 PHM�ASSOCIATES HAROLD F JR 482 - 1
WAGGONER, FRUTIGER & DAUB, LLP
CERTIFIED PUBLIC ACCOUNTANTS
5006 EAST TRINDLE ROAD SUITE 200
MECHANICSBURG, PA 17050
717-506-1222
MARCH 31 , 2014
PHYLLIS S MOWERY
2849 VISTA CIRCLE
CAMP HILL, PA 17011
RE: PHM ASSOCIATES
HAROLD F JR AND PHYLLIS MOWERY
DEAR PARTNER:
ATTACHED IS YOUR COPY OF THE 2013 PARTNERSHIP FORM 1065
SCHEDULE K-l . THIS SCHEDULE SUMMARI�E�� yOUR INFORMATION FROM
THE PARTNERSHIP. THIS INFORMATIONilHAS BEEN PROVIDED TO THE
INTERNAL REVENUE SERVICE WITH: THE U; S. PARTNERSHIP RETURN OF
INCOME, FORM 1065 .
THE INFORMATION PROVIDED, ON THIS SCHEDULE SHOULD BE ENTERED
ON YOUR TAX RETURN, IN ACCORDANCE WITH THE INSTRUCTIONS IN
SCHEDULE K-1 , PAGE 2 . �IF ,YOUR�' RETURN WILL BE PREPARED BY
YOUR ACCOUNTANT OR ATTORNEY, .' YOU SHOULD PROVIDE A COPY OF
THIS SCHEDULE TO THE PREPARER WITH YOUR OTHER TAX
INFORMATION.
WE THANK YOU FOR THE OPPORTUNITY TO SERVE YOU.
VERY TRULY YOURS, �
WAGGONER, FRUTIGER & DAUB, LLP
2
schedule K-1 6 51,113
(Form 1065) 20�3 �] Final K-1 �] Amended K-1 OMB No. 1545-0099
For calendar year 20�3,or tax Part Ill�!:� Partner's Share of Current Year Income,
Department of the 7reasury year beginning
Internal Revenue Service Deductions, Credits, and Other Items
e�d�"9 1 Ordinary business income(loss) 15 Credits
Partner's Share of Income, Deductions,
Credits, etc. 0 .
►See separate instructions. 2 Net rental�eal estate income(Ioss)
19 • 8 2 7 • 16 Foreign transactions
Part 1,; Information About the Partnership 3 Other net rental income(loss)
A Partnership's employer itlentification number
2 3—2 0 0 9 9 8 7 4 Guaranteed payments
B Partnership's name,adtlress,city,state,and ZIP code
PHM ASSOCIATES 5lnterestincome
HAROLD F JR AND PHYLLIS MOWERY
2849 VISTA CIRCLE 6a Ordinarydividends,
CAMP HILL, PA 17 011 17 Alternative min tax(AMT)items
C IRS Center where partnership filed return 6b Qualified diuidends ;
E—FILE "
7 Royalt�es ;
� �:
� 0 Check if this is a publicly traded partnership(PTP) ' 18 Tax-exempt income and
8 Net shArt te.tm capitaf gain(loss) nondeductible expenses
Part ll; Information About the Partner 9a Netlong-termcapitai gain(loss)
E Partner's itlentifying number
***—**—O 8 O O 9b CollecUbles(28%)gain(loss) 19 Distributions
F Partner's name,atldress,city,state,and ZIP code � y 2 7 , 5�� .
9c Unrecapturetl sec 1250 gain
PHYLLIS S MOWERY '`: ' 20 Other intormation
2849 VISTA CIRCLE 10`Netsection 1231 gain(loss)
CAMP HILL, PA 17011
G X General partner or LLC '': ' 11 Other income(loss)
Limited partner oi other LLC
member-manager member ;
H 0 Domestic partner [� Foreign parfner
11 What type of entity is this partner? INDIVIDUAL
12 If this partner is a retirement plan(IRA/SEP/Keogh/etc.},�heCk here „ 12 Section 179 deduction
J Partner's share of profit,loss,and capital: ' `
13 Other deductions
Beginning ; End'in�g
PfOflt 5� . ���0�0�% ' � 5V . �0��0��°�a 71 .
�oss 50 . 0000000% ° 50 . 0000000%
Capital 5 0 . 0 0 0 0 0 0 0% " 5 0 . 0 0 0 0 0 0 0% 14 Self-employment earnings(loss)
K Partner's share of liabilities at year end: ''
Nonrecourse $ � •
Qualified nonrecourse financing _ _ �
Recourse "See attached statement for additionai information.
� 755 .
L Partner's capital account analysis:
Beginning capital account
� 62 , 866 . a
Capitai contributetl during the year � �
0
Current year increase(decrease) , � 19 , 7 5 6 . �
�
Vdithtlrawals&distributions .,.._ $( 2 7 , 5�Q ) �
Ending capital account _.__ $ 5 5 , 12 2 . —
o`
0 Tax basis [] GAAP [� Section 704(b)book
� Other(expiain)
M Did the partner contribute property v��ith a built-in gain or loss?
C] Yes X� No
If"Yes",attach statement(see instructions)
iz�o3-1s LHA For Paperwork Reduction Act Notice,see Instructions for Form 1065. IRS.gov/form1065
Z 3 Schedule K-1 (Form i065) 2013
4300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
PHM ASSOCIATES HAROLD F JR AND PHYLLIS M
23-2009987
SCHEDULE K-1 CURRENT YEAR INCREASES (DECREASES)
DESCRIPTION
AMOUNT TOTALS
RENTAL REAL ESTATE INCOME (LOSS)
19 , 827 .
SCHEDULE K-1 INCOME SUBTOTAL
19 , 827 .
CHARITABLE CONTRIBUTIONS
-71 .
SCHEDULE K-1 DEDUCTIONS SUBTOTAL
-71 .
NET INCOME (LOSS) PER SCHEDULE K-1
19 , 756 .
TOTAL TO SCHEDULE K-1 , ITEM L
19 , 756 .
; :�
:,f'.
4300331 706230 48200 14 P�TNER NUMBER 2
2013 . 03010 PHM ASSOCIATES HAROLD F JR 48200 1
2
it`r40 K_1 K-1 GENERAL, INCOME, DEDUCTIONS,
INVESTMENT INTEREST AND SE INFORMATION 2013
Client Code
Taxpayer Name PHYLL I S S MOWERY
Form -0271 Sheet Entity
General
IftfOCmetlo� .Entity Type; N,ame of Passihrough Entify, Empioysr ID Number Tax Shelter Registration No!
MANDATORY so P 3, PHM AS SOC IATES �� s2 2 3: 2 0 0 9 9 8 7 � '�S�-:� - Fs�:�� City', ��
(see gwde) -- 33 � �
34 S 35 36
Aggregat�on assi�ca ion, i , i on- us i ra e aiernen
�odQ ::Code Disposition of income for Dr Blis Gode Name or;Description of A�tivity �Ga os�� �if
(see guide) {see guide}' Activity;in�013 NOL Purposes income see guitle) _ '
37 se P 39 40 Passive` �T1' �YPe of.Property '
� —_ 41 S2 43
— � S4__ GS S6
K-� Information Sch.K-1 Line Nos. 1065 11205 1041
Line Code Line Code Line Cotle F2(�81'd� '�� :F@dBfd�f�MT -
Activity number(MANDATORI�, State; PriorYear
^ '.""""' 50 1����2 �
atate
........................
.................. s2
Percent of federal ss
......... ..................
State use-Code se
..............................
•Amount si
.......................... + ;; _
-Amount 2 sa
........................ + ;;
,.-.
California source(see guide).., : " 67
�rdinary or other rental income(loss) .. i s 3 i&3 6 g e 70—
Rental real estate income(loss). + �� �3
........... 2 2 � + �4 19 , $27 -
Passive activity loss carryover ,,. 76
. , ;.; ; :
AMT passive activity loss carryover • . . + �� 79
�_ .
..... + ' a�
Interest Ex�i�d��9 r�,� 5 sz
... ...... a i
. . r 83
Dividends •Ordinary °a`ryo"e�s, sa ss
Bozes 83 thru 12C �� Sa 2a t -.96 � �-� Q .
-QU3flfied are nonpassive gb "�— 88
.. ..
Sb
2b + 69
Royalties .. 9i
.................................... � s wn `; : + sz ' _---
ST capital gain(loss) `' SG
........... 8 I 3 ,.�
ST capital •Passive activity loss C/0 • , �- .s5 97
.... + se ioo
-AMT 6251 PAL C/O • + �'
.......... • + io2
LT capital gain(loss) io3
9a 8a .. :
Collectible 28% .. ............. 4a + ioa ios
.......
( )gain(loss). ,,: --
. ............. 9b 8b �:,-��. �b ::.. ; + 107 �---��_
LT capital �PAL C/O-0/15% • . ----
............. r + iio
-AMT 6251 PAL C/0-0/15% • . ---- �1z
.... ' + �ia
Other portfolio income(loss),...... �i A �is
.. .
.. �^l0. A %5�� + 116
Other nonportfolio nonpassive inc.(loss)„ . 1e
Guararteed payments + 119 'zi
.............. . d 'N/A N/A
Sec.7231 ain loss � + i2z---_ �2a
9 ( ) .................. io ,; s.;°' • + izs
Sec. 7231-Passive activity loss C/0 . . ----- 126 '27
+ 128 130
•AMT passive activity loss C/O - . '---
;
� + 132 133
Unrecaptured Section 1250 gain ...,.. .., y� x`y" ec __,___
s� + isa
Charitable contributions•50% (cash) ,. i3 A tz A -----
(enter 1000�0� o •• ' + is�_ ']1 , ,39
-50% (noncash) is c iz c • + i<o ----
Section 179 expense deduction t42
...,...... �z 11 N/A t �k3
Section 17g expense carryover... ---- �ds
. . . w,a + ias ------
Deductions-portfolio(2% floor)... . ---- �`8
13 K �2 K • + tc9
I nvestment interest expense•Schedule A ,3 � i2 ti . -- 'Si
+ ,sz s�
I rn�estment income ---- ___
.......................... 20 A i7 A 14 E + t55
Investment expenses.,,,. --- 15�
20 e '� B ' + �sa
Self-employment earnings(loss)(see guitle) ia ,a NiA -- iso
N/A + 161 �63
SE health insurance premium -------- _�_
.............. ',3 M ' N/A + 16<
Gross farming/fishing income_.,.. �G B �� � 14 F + 67-------- �ss____
Gross non-farm income .,,,,., ia c wn NiA
Adj,for net investment income/deductions + i�o
•••• ia H + i�a
Reserved
...................................... i�s
'no specific reference --
PLEASE REVIEW THESE FORMS. NOT ALL
SCHEDULE K-1 ITEMS MAY BE INCLUDED. HashTotal: o0
14 . 1 K-1
4300331 706230 48200 2013 . 03010 PHM ASSOCIATES HAROLD F JR 482 , 2
- -�
2
:1a40 K-11 K-1 MULTI-STATE INFORMATION
2013
ClientCode DAP—MOWE1
Taxpayer Name PHYLL I S S MOWERY
Form -�2$1 Sheet Entity
Expand to input for SE earnings(loss),SE health insurance,Sec. 179,QpAI,withholdin -20'14 and state use 2 from Box 250.
Activity number ,,., ao 10 0 0 2
......................... 3'I
S'C2tB 32 33
............................................... s4 PA 3$ .
Percent of federai — — 36 3�
.................................. 38 39 -_
.
State use�Code ' so • 41 ,
.................................. t2 <3
-Amount — — 44 45
................................t 46 G� C �— __
Guaranteed payments e ae
............................+ so si
Ordinary or other rental 52 ss
..........................+ 54 55
Rental real estate ss ��
.................................+ �s 19 , 687 . 5s
Passive activity loss c/o 60 s�
..........................t 62 63
Form 6251 PAL c/o 64 ss
.............. .. s�
............. s
I nterest se sy
........... ......... .......... �i
............. o �2
Dividends 73
..........................................+ �a �5
Royalties ........ �s` ��
....................................+ 78 �9 .,�. ,,�,
ST capital gain(loss) . "` so; >:_ 81
.......... B3 :,...
..................+ 82 ,.s:.
ST capital-PAL c/o B4 as
...+ B6 ' +� -
........................... g7 aF :� ..
-AMT PAL c/o ` ' eB es
... ........... ........t 90 9� ., •i __
LT capital gain(loss) ` 92 sa
........ .. ..................+ ss 95
LT capital-PAL c/o " " " 96 s�
.................. 99 ..:;"_, re ,.
.............t 98
.K,.
-AMT PAL c/o 10° �oi
..... ...... .. ...
....+ ioz :
103::� :' 104
Other portfolio income(loss) ` �os
...... . ...........+ ios io� �"'
Other nonportfolio nonpassive income(loss) ..+ i�o 10B �09
� _,.; :A;
39�� �:, �12 �13
Ordinary income(loss) . ��
...................... ....+ iia - yis
Form 4797 ordinary•PAL c/o....., � 16 i»
� s.
........t 118 119 ?3 120
-AMT PAL c/o,.... �2 i
+ i2z
. ..... ']23., ,:,: '24
Section 7231 gain(loss) . ,. .: i2s
.........................+ �2s 127,..:
Section�231-PAL c/o =: '28 izs
............... ............+ �30 �`t" 13�
-AMT PAL c/o ��� ,. -� '32 iss
....... ............+ 13G � . .,.,,. 135
Section 179 expense deduction 136 �s�
......... . ....+ 138 " ... 139
Deductions related to portfolio income�2%.,,.+ icz �40 14�
1S3 144
Investment interest expense•Schedule A,.,,, + i46 �dj
ia� �<e
Investment income ie9
................... .. .........t 150�� 151
Investment expense '�2 iss
.................. i� 154 ..:" 155
State income tax withheid-2013 ` t56 �5�
`:. + isa; . iss iso
Nonpassive depreciation and amortization:�..,+; �s2 '6'
163 164
Net gain(loss)from Section 1256 contracts ;:. �= iss iss
167 168
Deductions related to portfolio inc.•Not 2°l°�' t- no t69
„' n z
Investment interest expense-Schedule E +�,�`�4 173
ns ns
Investment interest carryover-Schedule E + na '��
.... ns iao
Net investment income-adjustment + iez 18�
............ 183 1S4
State fiduciary adjustment ies
................ + 186 187
Depreciation from DP-1 -DP-6-override + iyo ise 189
� 191 192
Depletion from E�8 and K-4•override + igG i°3
......... iss �ss
Royalty income from E-8-override ,,.,, 'S7
+ 198 �99
Employee business expense-override 200 zoi
t 202 203
AMT-Depreciation on property(Post 1986) ,,+ zos 204 2os
zo� 2oa zos
•Tax•exempt interest
........................+ z7o z���
•Other 2'2 2�a
........................................+ zia zis
-Loss limitations 216 zn
............................t 218 219 220
Tax-exempt interest(state taxable). + 222 lli
............. 223 22C
Income(loss)•Trade or business 2z5
................+ 225
22� 228
Expand .,,... ... Z2y
.................................... 250 251
— _ 252_ 253
Hash Total: oo K-11
4300331 706230 48200 14 . 2 2
2013 . 03010 PHM ASSOCIATES HAROLD F JR 482 ' - �-�
�
rr.::xr:s�t�€��=�,r:i:..�
��������
Robert M.McCord i�h=C L t;t�]�I7 1'Ft.G��'F.���:
Treasnrer
]OOi50222
AFFIDAVIT� INDEMNIFICATION AGREEMENT
INSTRUCTIONS:
■ This affidavit must be signed in the presence of a notary.
■ The person(s) signing fhe affidavit is/are the claimant(s).
YOUR NAME(S):
YOURADDRESS:
BEING first duly swom,the above claimant(s)deposes and represents as follows:
THAT I/we have made a claim for unclaimed property held by the Treasury Department;
THAT I/we am/are unable to present to the Treasury Department, as proof of entitiement to the Unclaimed Property,the following original
property information:
Property ID Property Descripfion Cash Claimed
------ Shares Issue Name Holder
4643215 Demutualization Cash 8,880.63
because such property described above has been lost, stolen, destroyed misplaced, or never received!ON eDE�PR�Of��e sT rass U sL oE'
successors have not received or enjoyed any benefit from the property or proceeds therefrom;
9
In exchange for payment by the Treasury Department of the above claim, I/we agree to indemnify, save, defend, and keep harmless the
Treasury Department, its employees and representatives, from and against all claims, demands, actions, or suits against them, and from
all losses, damages, liabilities, costs and fees arising out of or in any way connected v�ith, the payment of the claim, regardless of any
gross negligence or willful misconduct of the Treasury Department. This includes a claim for property to any third person ciaiming an
ownership interest in the property, or who may come into possession of the original security.
THAT I/we agree fhat this Affidavit and Indemnification Agreement shall be construed in accordance with the (aws of the Commonwealth of
Pennsylvania;and
THAT I/we acknowledge and understand that any false information and/or documentation supplied with the claim wili subject me/us to
prosecution under 18 Pa. C.S.§4904, relafing to unsworn falsification to authorities; the conviction of which could subject melus to a prison
term of up to two years and a fine of up to$5,000.
x x
Signature of Claimant
Signature ofAdditional Claimant(s)
BEFORE ME, the undersigned authority, on this day personall a
known to me to be the person whose name is subscribed to the foregoingP nstrument, and acknowledged so h�she executed the
same for the purposes and consideration therein expressed and SUBSCRIBED AND SWORN TO NIE this the
A.D. 20 day of
� �f Notary Signature:
Printed Name of Notary:
My commission expires:
IMPORTANT NOTICE TO THE NOTARY PUBLIC; All blanks on this form must be com leted
be considered incomplete and processing of the claim may be delayed, Additiona(ly, in accordance with the Notary public Law
p prior to notarization or the form wi1'�
(57 P.S.§147 et seq.),a notary public may not act if he/she has a direct or financial interest in the claim.
RETURfV CLAIM FORM AND DOCUMENTATION TO:
Bureau of Unclaimed Property � P.O, Box 1837 � Harrisburg, PA 17105-1837 � 1.800.222,2046 100�50222
www.potreasury.gov . Page 3 7/24/2014
. �
�07A! FrontStreet
Harrisburg, PA 1 j101
717-260-9281
Portfolio Statement ,
As of 03/03/2014
Harold F Mowery,,iR IRq .Acct�: 65013976
Description Trade Cash
Svmbol Date Current Current
-----��antin' Invested _pr1Ce Value Weiaht
Liquid Fixed Income
Ultra Short Fixed Income
Schwab Advisor Cash Reserves Premier SVdZXX
Fixed Income
46,968.18 8.0%
Short/Intermediate Fixed Income
-Cohen&Steers Preferred Securities CPXIX 02/04/2014 ?,212.j46 ?
-DoubleLine Total Return Bond DBLTX � g,980.00 13.2700 29,360.49 �,p��o
-Invesco Convenible Securities ���?1/2012 4,221.60� 43;255.00 10.9800
CNSDX 06/18/2013 1,932.084 46,'�'•22 7.9%
-Pimco Income Fund PIMIX ip��- � ��,�g0.00 25.2400 48,765.80 8.;%
-Weitz Short-Intermediate Income WEF1Z ���-013 1,972.896 23,035.00 12.4900
07/_2/2013 3,473.642 24,641.47 4.2%
42.730.00 12.6100 43,802.63
7.�%
181.580.00 192,923.61 ;;,p��o
AA+
Gen Elec Cap Corp
12/28/2026 4.00% �6966TDZ2 12lIS/2011 10,000 10;025.00 100.�749
10,0�7.49 1.7%
Accrued Interest
A
73.33
Boeing Cap Corp 097014AK0 11/03/2009
10/27/2014 ;.2j% �,000 �,027.60 101.8609
�,093.0� 0.9%
Accrued Interest
7P Morgan Chase 46625HHX1 11/10/2011 10;000 ��•'�
03!O1/2016 3.45% 10,10�.43 104.9987 10,499.87 l,g%
Accrued Interest
S'erwin Williamso 824348A?�6 O1/28!2010 �,000 �•sg
l�/15/2014 3.125/o �,026.45 102.1035 �,10�.18 0.9%
Accrued Interest
34.29
20;161.48 20,792.60 3.6%
A-
Lincoln I�'atl Co 534]87Bg4 11/18/2011 10,000
06/24/2021 4.8j% 9;879.58 ll0.3915 11;039.15 1.9%
Accrued Interest
Morgan Stanley 61747YCK9 12/18/2009 94.31
11/20/2014 4.20% �.000 �,078.40 102.5626
�:1?8.13 0.9%
Accrued Interest
60.67
14,957.98 16,322.26 2.8%
BBB+
Citib oup Inc �
09/15/2014 �.00% 17�967CQ2 09/1�/2010 10,000 10,3�0.88 102.2681
10;226.81 1.8%
Accrued Interest
BBB
234.72
Hartford Finl Svcs 416�1 SAYO 09./2 �
03/30/201� 4.00% 1/_O11 10,000 10,2;9.�3 103.6260
10,362.60 1,go�o
Accrued Interest
Intl Paper Co 460146BZ� 12/08/2009 171.1 I
04/O1/2016 5.2j% �;000 5,065.05 108.3917
�,419.59 0.9%
Accrued Interest
I 11.56
PaQe 2
Portfolio Statement
As of 03/03/2014
Harold F Mowery.JR IRA Acct#: 6�013976
Descrintion Trade Cash Current
Svmbol _ Date _ pu_ a _ntin, Current
Invested Price Value «'eiQht
Fixed Income -
Short/Intermediate Fised Income
BBB
JB Hunt Trans 4456�8CB 1 O1/04/20ll 10,000
09(1�/201� 3.37�% 9.9��.» 10.i.4�37 10.34�.37 1.8%
Accrued Interest
JefFeriesGroup 472.i19.AK8 06!28%2011 I0,000 1�8.44
04i13/20I8 �.12�% 10.149.46 ]099�24 ;. o,
10.99_ 24 1.9;0
Accrued Interest
1�'asdaq OMX Group 6�l 103AC2 06/27/2011 10.000 � 200.73
O1!15/2015 4.00% 10._26.40 102.9192 10.291.92 l,g%
Accrued Interest
�4.44
45.615.99 48.111.00 8.2%
BBB-
Duquesne Lieht 26623;A,q; 04!19/2010 �.000
08/1�/201� 5.�0% 5.044.94 104.7220 �.236.10 0.9%
Accrued Interest
Hea1th Care 42217KAV8 1]/l6/2011 ]0.000 14.51
03/15/2016 3.62�% 9,840.90 10�.3829 10.538.29 1.8%
Accrued Interest
Masco Corp 574599AR7 04/26/2011 10,000 � 170.17
04/l5/2018 6.625% 10,_47.�0 111.111� I1,111.1� 1.9%
Accrued Interest
Sunoco Inc 86;64PAC3 07/08!2010 10,000 2�5•80
10/1�/2014 4.87j% 10.210.00 102.5424 10.2�4.24 ].go/a
Accrued Interest
188.23
.i�,�43.34 37,i68.49 6.�%
&B+
Oneok Inc New 682680AA] 09iI4/2010 10,000
09/30/2028 6.�0% 10.010.00 100.0082 10.000.82 1.8%
Accrued Interest
BB
278.06
VulcanMaterials 929160AF6 12/14/2007 ]0,000
11%30/2017 6.40% 10.106.�4 112.7�00 0
11,275.00 2.0%
Accrued Interest
167.11
BB-
R.R. Donnelle��& Sons 2�'867AT8 ]1�"30%2007 ]0.000
O]/1�/20]% 6.12�% 10.]62.50 109.37�0 10.9.i7.�0 1.9%
.Accrued Interest
CCC+
83.37
ameren Energy Gen 02.i60X.AM9 0�!25i2010 �.000 ;
0�'01!2020 6.30% ,066.77 84.�000 4.22i.00 p,7�o
Accrued Interest
13;.88
3�3.380.48 373.611.0� 63.9°%
Long Term Fixed Income
Joldman Sachs PFD 6.20% GS=B 07/12/2012
vletLife Inc PFD 6.�0°io Z'� �.989.44 24.0�00
NIET-B 07i 12/7012 230 �.6�1.7� 1.0°io
�,954.11 25.1700 5.789.10 1.0%
Page 3
Portfolio Statement
As of 03/03/2014
Harold F Mowery,JR IRA Acct fr: 6�013976
Description Trade Cash
S��mbo_I _ Dat�_ Current Current
---�°ant�h' Invested
Fixed Income Price Value WeiQht
Long Term Fixed Income
��ells Fargo PFD 8.00%
WFC+,T O1i10/2012 190 5,554.84 ?
8.6100 5,4;5.9p 0.9°�0
17,498.39 16;876.75
.i70.878.87 390,487.80 66.8%
E^yuities
Large Cap Equities
Value style
A T&T Corp T 08/OS/2010
American Electric Power AEP 617.1076 18,597.82 31.8600 19,661.05
ConocoPhillips I1/08/2011 128.9295 4;603.16 ''4��0
COP 0�/23/2013 49.7200 6,410.37 l.l%
Gla�;oSmithKline 117.0686 7,417.39 66.3100
GSK 01/30/2012 296.3614 7,762.82 1.3%
Kraft Foods Group KRFT 10/11/2013 ��� 20�� 14,194:99 55.8000 16,5;6.97 ?.8%
Verizon Communications VZ 1_.19_ 79 55.1000 12,794.40 2.2%
08/03i2011 439.097 I 6;9�2.87
47.3100 20,773.68 3.6%
73,959.02 83,939.29 14.4%
Growth style
General Electric Company GE Ol/02/?013
Johnson&Johnson '12•4�� 6;721.09 25,1200
�J 10/23/2013 80.�634 7,848.17 1.3%
Merck&Co Inc MRK 07/09/2010 �:42�•S6 9L5600 7,376.38 1.3%
Pfizer Incorporated PFE 231.711 I 5,72;.2p 56.4200
03/27/2013 266.4865 j�,073.14 2.2%
7,620.76 31.9800 8,522.24
1.�%
27,492.91 36,819.93
6.3°/a
101;451.93 120,759.22 � o
0.6/o
Mid/Small Cap Equities
Value style
Ameren Corporation AEE 07/07/201 I
223.1584 5,902.67 40.;600
B]en�style
9;006.67 1,���0
P P&L Resources Inc PPL O1/10/2011
�49.0022 15;147.75 32.0100
17;�73.�6 3.0%
21;050.42 26,580.2; a
4.�/o
122;502.35 147.339.45 ?- �g�
�._ o
493,;81.22 582;250.49 99.6%
Total Accrued Interest
2,544.94
�84:79�.4; 100.0%
Please remember to contact Roof,4dvisory Group, Inc. if tlzere are any changes in your financial sitv.ation or irzvestment objectives. A copy of our
current written disclosure statement discussing our investment management and adviso�y services and fees is available for your review upon
request.
ESTATE OF HAROLD F. MOWERY JR.
PA 1500-Pennsylvania lnheritance Tax Return
SSN: 162-22-2749
1. Last Will and Testament and Codicils
Page 1, Number 6
2. 309 Meadow Trail, Dillsburg, PA - Appraisal
Schedule A, Item 1
3. Charles Schwab Investment Account—valuation
Schedule B, Item 1
4. PHM Associates —Balance Statement
Letter of permission to use appraisal Schedule C, Item 1
Appraisal of 1023 Mumma Rd.
2011-2013 Form 1065 for partnership
5. Nationwide/Provident Mutual —proof of unclaimed property Sc�edule E, Item 3
6. Charles Schwab IRA—valuation
S�hedule G, Item 1
960051.1
�
�
A���
\
� Stanley A. Smith
ph(717)231-6628
fx (717)260-4428
R����� � ����� ��� ssmith@rhoads-sinon,com
Reply to Harrisburg Office
FILE NO; ]24t19�O2
October 14, 2014
Re: Estate of Harold F. Mowery, Jr.
File No. 2014-00269
Lisa M. Grayson, Esquire � �;;
Register of Wills '� - �'
c� _� �
Cumberland County Courthouse �v � �;Y, rn
e.� �a �� �� c�
. , ..`y C� �
1 Courthouse Square `'' _=r r, `i t-> =:,�,
_ " ,'"' �-' �: i r n
Carlisle, PA 17013 . -
. c" -: �
' -, �:,�
Dear Ms. Grayson: � —_�`_�' r� �;:y
__ .��� c>
Enclosed are the following for the above-captioned Estate: . { � � �
'v� c�
N 'r7
1• Pennsylvania lnheritance Tax Return, in duplicate, showing tax no due.
2• Inventory. �
3• A copy of this letter, the first page of the Pennsylvania lnheritance Tax Return
and Inventory. Please time-stamp these copies and return them to us in the
enclosed, self-addressed envelope.
Thank you for your assistance in this matter.
Very truly yours
�0 ON LL
By:
Enclosures St
cc: Mrs. Phyllis S. Mowery, Executrix
One South Market Square, 12th Floor • P.O. Box 1146 •
Harrisburg, PA 17108-1146 • ph: 777,233.5731
967190.1 29 �owlin Forge Road • Exton, PA 19341 • ph: 610.423.42pp • fax: 610.423.4201
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