FURP.ORG / PUBLIC DATA EXPLORER

EAST BOSTON COMMUNITY SOUP KITCHEN INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EAST BOSTON COMMUNITY SOUP KITCHEN INC (EIN 84-4123776)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-11
IRS object ID
202433169349305638
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-11T22:53:59-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN462169656PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RICK BORNSTEIN CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line152 EDWIN PLACEAddressLine1Txt
CityASHEVILLECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN844123776EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EAST BOSTON COMMUNITY SOUP KITCHEN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEASTBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 PARIS STAddressLine1Txt
CityEAST BOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02128ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDRA NIJJARPersonNm
Person TitlePRESIDENT AND DPersonTitleTxt
Phone6178748614PhoneNum
Signature2024-11-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICK BORNSTEIN CPAPreparerPersonNm
PTINP01348900PTIN
Phone6179907397PhoneNum
Preparation2024-11-11PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$494,930GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.EBKITCHEN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO FEED, SHELTER AND ASSIST WITH RECOVERY AND SELF-CARE THE HUNGRY AND HOMELESS IN OUR COMMUNITY, AND TO DO SO WITHOUT JUDGEMENT OR EXCLUSIVITYActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$457,971PYContributionsGrantsAmt
CY Contributions Grants$494,930CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$457,971PYTotalRevenueAmt
CY Total Revenue$494,930CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$60,546PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$105,047CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$65,189CYTotalFundraisingExpenseAmt
PY Other Expenses$474,067PYOtherExpensesAmt
CY Other Expenses$404,762CYOtherExpensesAmt
PY Total Expenses$534,613PYTotalExpensesAmt
CY Total Expenses$509,809CYTotalExpensesAmt
PY Revenues Less Expenses-$76,642PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$14,879CYRevenuesLessExpensesAmt
Total Assets BOY$152,093TotalAssetsBOYAmt
Total Assets EOY$131,917TotalAssetsEOYAmt
Total Liabilities BOY$6,050TotalLiabilitiesBOYAmt
Total Liabilities EOY$753TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$146,043NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$131,164NetAssetsOrFundBalancesEOYAmt
MissionTO FEED, SHELTER AND ASSIST WITH RECOVERY AND SELF-CARE THE HUNGRY AND HOMELESS IN OUR COMMUNITY, AND TO DO SO WITHOUT JUDGEMENT OR EXCLUSIVITYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$430,443ExpenseAmt
DescMEAL AND MEAL VOUCHER DELIVERY TO APPROXIMATELY 25,000 PERSONSDesc
Total Program Service Expenses$430,443TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOSHUA SCHMIDTPersonNm
Phone6178748614PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 PARIS STAddressLine1Txt
CityEAST BOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02128ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
PAOLI OLAVERRIA
DIRECTOR2.000.00Yes (X)$0$0$0
JOANN FITZGERALD
DIRECTOR2.000.00Yes (X)$0$0$0
MINA ADKIM
DIRECTOR2.000.00Yes (X)$0$0$0
BRITTANY DICAUPUA
DIRECTOR8.000.00Yes (X)$0$0$0
DAN MORENO
DIRECTOR2.000.00Yes (X)$0$0$0
DEVIN MACGOY
SECRETARY AND DIRECTOR5.000.00Yes (X)$0$0$0
JULIE ABREU
SECRETARY AND DIRECTOR2.000.00Yes (X)$0$0$0Yes (X)
SANDRA NIJJAR
PRESIDENT AND DIRECTOR20.000.00Yes (X)$0$0$0Yes (X)
JOE SULTAN
VICE PRESIDENT AND DIRECTOR0.000.00Yes (X)$0$0$0Yes (X)
JOSHUA SCHMIDT
TREASURER AND DIRECTOR10.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$494,930AllOtherContributionsAmt
Total Contributions$494,930TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$494,930TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$96,061TotalAmt
Program Services$88,856ProgramServicesAmt
Management And General$4,803ManagementAndGeneralAmt
Fundraising$2,402FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,986TotalAmt
Program Services$8,312ProgramServicesAmt
Management And General$449ManagementAndGeneralAmt
Fundraising$225FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$98,142TotalAmt
Program Services$36,151ProgramServicesAmt
Fundraising$61,991FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,974TotalAmt
Management And General$2,974ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,380TotalAmt
Management And General$5,380ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$216TotalAmt
Program Services$216ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,459TotalAmt
Program Services$2,213ProgramServicesAmt
Management And General$123ManagementAndGeneralAmt
Fundraising$123FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD PURCHASES$89,907$89,907
IN-KIND FOOD$145,000$145,000
SUPPLIES AND OTHER DIRECT$51,722$51,722
MEETINGS AND MEALS$8,962$8,066$448$448

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$509,809TotalAmt
Program Services$430,443ProgramServicesAmt
Management And General$14,177ManagementAndGeneralAmt
Fundraising$65,189FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$150,507BOYAmt
EOY$60,547EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$70,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,018LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$648LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,586BOYAmt
EOY$1,370EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$152,093BOYAmt
EOY$131,917EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,050BOYAmt
EOY$753EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,050BOYAmt
EOY$753EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$146,043BOYAmt
EOY$131,164EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$146,043BOYAmt
EOY$131,164EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$152,093BOYAmt
EOY$131,917EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,879ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$313,372CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$227,272CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$457,971CurrentTaxYearMinus1YearAmt
Current Tax Year$494,930CurrentTaxYearAmt
Total$1,493,545TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$313,372CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$227,272CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$457,971CurrentTaxYearMinus1YearAmt
Current Tax Year$494,930CurrentTaxYearAmt
Total$1,493,545TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$24,483SubstantialContributorsTotAmt
Public Support Total170$1,469,062PublicSupportTotal170Amt
Total Support$1,493,545TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,018InvestmentCostOrOtherBasisAmt
Depreciation$648DepreciationAmt
Book Value$1,370BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,370TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11A DRAFT OF THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. WHEN THE BOARD HAS REVIEWED AND VOTED TO ACCEPT THE DRAFT APPROVAL FOR SUBMISSION IS AUTHORIZED AND DOCUMENTED IN CONTEMPORANEOUS MEETING MINUTES.
Conflict of interest policy compliance Part VI line 12cON AN ANNUAL BASIS OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN STATEMENTS EITHER DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST, OR CERTIFYING THAT THERE ARE NONE. ANY ACTUAL OR POTENTIAL CONFLICT IS REVIEWED BY THE BOARD.
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON THE RECEIPT OF A WRITTEN REQUEST
General explanation attachmentPART III, ITEM 1 - ORGANIZATIONS MISSIONTHE EAST BOSTON COMMUNITY SOUP KITCHEN OPENS EVERY TUESDAY TO PROVIDE FREE MEALS FOR ALL THOSE WHO ENTER OUR DOORS. WE STRIVE TO PROVIDE A SENSE OF COMMUNITY TO THOSE AFFECTED BY HUNGER, HOMELESSNESS, AND DIFFICULT LIFE CIRCUMSTANCES, WHILE OFFERING THE HUMANE TREATMENT AND COMPASSION THAT MANY STRUGGLE TO RECEIVE IN THEIR EVERYDAY LIVES.