2018-05-14T14:26:59-05:00 2016-06-30 232315910 BAUM SMITH & CLEMENS LLP 2128 N BROAD STREET LANSDALE PA 19446 990 2015-07-01 233011941 THE CENTER FOR LOSS AND BEREAVEMENT CENT 6102224110 3847 SKIPPACK PIKE PO BOX 1299 SKIPPACK PA 19474 EMILY VINCENT EXECUTIVE DIRECTOR EXECUTIVE DIRECTOR 6102224110 2018-05-09 1 JOSHUA LERCH P01946463 2153685755 2018-05-09 2015 2018-06-14 16:35:46Z X EMILY VINCENT 3847 SKIPPACK PIKE PO BOX 1299 SKIPPACK PA 19474 483687 0 X WWW.BEREAVEMENTCENTER.ORG X 1999 PA THE CENTER FOR LOSS AND BEREAVEMENT IS A NON-PROFIT ORGANIZATION THAT PROVIDES PROFESSIONAL COUNSELING, SUPPORT SERVICES AND EDUCATION FOR THOSE INDIVIDUALS, COUPLES AND FAMILIES DEALING WITH LOSS AND BEREAVEMENT. THIS IS ACCOMPLISHED THROUGH A VARIETY OF PROGRAMS WITH PROFESSIONAL STAFF SPECIALIZING IN THE SERVICES PROVIDED. ALL STAFF MEMBERS HAVE A MASTER'S DEGREE AND ALL STAFF WHO PROVIDE COUNSELING HAVE A CERTIFICATE IN THANATOLOGY OR A FELLOWSHIP IN THANATOLOGY. 9 8 10 39 0 0 395656 361484 79348 117582 458 4621 0 0 475462 483687 0 0 0 0 264599 303202 0 0 11185 125943 127077 390542 430279 84920 53408 587143 648967 1265 1969 585878 646998 THE CENTER FOR LOSS AND BEREAVEMENT IS A NON-PROFIT ORGANIZATION THAT PROVIDES PROFESSIONAL COUNSELING, SUPPORT SERVICES AND EDUCATION FOR THOSE INDIVIDUALS, COUPLES AND FAMILIES DEALING WITH LOSS AND BEREAVEMENT. 0 0 245646 115057 GRIEF COUNSELING: PROVIDED MORE THAN 1,390 PROFESSIONAL COUNSELING SESSIONS; ALSO FACILITATED 5 SPECIALIZED SIX-WEEK SUPPORT GROUPS FOR 56 ADULT CLIENTS DEALING WITH LOSS AND BEREAVEMENT ISSUES. 7725 2525 CAMP MILLIE - 29 CHILDREN AND TEENS ATTENDED CAMP MILLIE, A FOUR-DAY SUPPORTIVE PROGRAM SPECIALLY DESIGNED FOR CHILDREN AGES 6-14 WHO HAVE EXPERIENCED THE DEATH OF A PARENT OR SIBLING. 121896 0 NELLO'S CORNER - PROVIDED 12 SUPPORT GROUPS FOR CHILDREN AND THEIR FAMILIES (134 ATTENDEES) WHO HAVE EXPERIENCED THE DEATH OF AN IMMEDIATE FAMILY MEMBER. 375267 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 10 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X EMILY VINCENT 6102224110 3847 SKIPPACK PIKE PO BOX 1299 SKIPPACK PA 19474 ANNA HILLMAN BOARD MEMBER 0.20 X 0 0 0 CARL SENSENIG BOARD MEMBER 0.20 X 0 0 0 CHRISTOPHER SMITH BOARD MEMBER 0.20 X 0 0 0 KATHLEEN THOMAS BOARD MEMBER 0.20 X 0 0 0 CONSTANCE FRETZ BOARD MEMBER 0.30 X 0 0 0 ELLEN WATSON BOARD MEMBER 0.20 X 0 0 0 MARILYN PENNAPACKER BOARD MEMBER 0.10 X 0 0 0 CHRISTINE SMITH PRESIDENT 1.10 X 0 0 0 SHIRLEY ELROD EXEC DIRECTOR/CEO 27.00 X 73389 0 0 73389 0 0 0 0 0 0 0 361484 361484 BEREAVEMENT COUNSELING 624100 114637 114637 CAMP MILLIE-LOSS AND B 624100 2525 2525 LOSS AND BEREAVEMENT T 611600 420 420 117582 4621 4621 483687 117582 0 4621 74610 52227 18653 3730 205021 205021 23571 21684 1572 315 6284 6284 100 100 5052 2108 2794 150 13221 11634 1058 529 64478 56337 5563 2578 8804 8452 176 176 6362 5599 509 254 4263 2496 1730 37 PRINTING, POSTAGE AND N 6975 3509 50 3416 PROGRAM SUPPLIES 4312 4312 DUES AND SUBSCRIPTIONS 1788 1788 5438 5438 430279 375267 43827 11185 43769 99732 520119 532393 1788 1737 57314 42209 21467 15105 587143 648967 1265 1969 1265 1969 X 585878 646998 585878 646998 587143 648967 53408 7712 0 X 0 1 X 1 0 X 275580 455309 436254 395656 361484 1924283 275580 455309 436254 395656 361484 1924283 1225390 698893 254 164 299 458 4621 5796 1930079 435497 0.36210 0.40960 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: UNUSUAL LARGE GRANT DATE: 06/30/14 AMOUNT: 75000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57314 42209 15105 15105 X 491399 7712 7712 483687 0 483687 430279 0 430279 0 430279 PART X, LINE 2: THE ORGANIZATION IS REQUIRED TO RECOGNIZE, MEASURE, CLASSIFY, AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2012. FORM 990, PART VI, SECTION A, LINE 2 CHRISTOPHER SMITH (BOARD MEMBER) IS THE SON OF CHRISTINE SMITH (PRESIDENT AND FOUNDER). FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR DISTRIBUTES THE FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING. EACH BOARD MEMBER IS EXPECTED TO REVIEW THE RETURN AND RESPOND WITH ANY QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR PROVIDES A DISCLOSURE FORM ANNUALLY TO EACH BOARD MEMBER TO COMPLETE AND SIGN. SHE CHECKS THEM IN AS THEY ARE RETURNED AND FOLLOWS UP UNTIL ALL ARE ACCOUNTED FOR. SHE REVIEWS THE RESPONSES AND, IF THERE WERE EVER A CONFLICT, SHE WOULD BECOME AWARE OF IT IMMEDIATELY AND RESOLVE THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 WHEN THE EXECUTIVE DIRECTOR WAS FIRST NAMED EARLY IN THE ORGANIZATION'S HISTORY, A STUDY OF EXECTUTIVE DIRECTOR COMPENSATION AT SIMILAR AGENCIES WAS CONDUCTED. DUE TO BUDGETARY CONSTRAINTS, THE SALARY WAS SET LOWER THAN THE COMPARATIVES AND THERE HAS BEEN LITTLE CHANGE SINCE. ANY ADJUSTMENTS TO THE EXECUTIVE DIRECTOR'S SALARY ARE DETERMINED BY THE PRESIDENT AFTER REVIEWING THE BUDGET WITH THE EXECUTIVE DIRECTOR. THIS IS THE ONLY COMPENSATED OFFICER/KEY EMPLOYEE OF THE ORGANIZATION. THE FULL BOARD WOULD SET THE COMPENSATION BASED ON OUTSIDE RESEARCH IN THE EVENT THAT A NEW EXECUTIVE DIRECTOR WOULD BE HIRED. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL MAINTAINED IN THE CORPORATE BINDER. THIS BINDER IS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. AMENDED RETURN FORM 990, PAGE 1 PART II - UPDATED THE EXECUTIVE DIRECTOR TO THE CURRENT EXECUTIVE DIRECTOR FORM 990, PAGE 3 LINE 11F - CHANGED ANSWER TO "YES" AS THE AUDITED FINANCIAL STATEMENT DO INCLUDE A FOOTNOTE REGARDING THE ORGANIZATION'S UNCERTAIN TAX POSITIONS SCHEDULE D, FORM 990- PART X LINE 2 - BOX CHECKED TO INDICATE THAT TEXT OF THE FOOTNOTE RELATING TO UNCERTAIN TAX POSITIONS IS INCLUDED IN PART XIII SCHEDULE D, FORM 990 PART XIII - ADDED TEXT FROM THE FINANCIAL STATEMENT FOOTNOTES AS IT RELATED TO UNCERTAIN TAX POSITIONS FORM 990, PAGE 5 SECTION 5 LINES 7 E 7F AND 7H - ADDED THE RESPONSE OF "NO" AS THE QUESTIONS WERE NOT ANSWERED IN THE ORIGINAL FILING FORM 990, PAGE 6 PART VI SECTION B LINE 15 A AND 15B - CHANGED THE RESPONSES TO "NO" AS THE COMPENSATIONS OF THE EXECUTIVE DIRECTOR IS NOT DETERMINED USING COMPARABILITY DATA OR CONTEMPORANEOUS SUBSTANTIATION AND THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION AS DEFINED BY THE FORM 990 FORM 990, PAGE 7 PART VII (C) - REMOVED THE CHECK BOXES FOR KEY EMPLOYEE AND HIGHEST COMPENSATED EMPLOYEE FOR SHIRLEY ELROD AS THOSE DEFINITIONS DID NOT APPLY TO THIS INDIVIDUAL FORM 990, PAGE 7, PART VII, SECTION A COLUMN B - THE AVERAGE HOURS PER WEEK THAT BOARD MEMBERS SPEND RELATED TO THE ORGANIZATION HAVE BEEN ADDED. SCHEDULE A, FORM 990 PAGE 2 PART II SECTION A LINE 1 - REMOVED THE UNUSUAL CONTRIBUTION RECEIVED OF $75,000 UNDER THE 2013 (E) COLUMN SCHEDULE A, FORM 990 PAGE 2 PART II SECTION A LINE 5 - EXCESS CONTRIBUTION NUMBER CHANGED TO $1,225,390 WITH THE REMOVAL OF THE UNUSUAL CONTRIBUTION FROM THE 2013 FORM 990 SCHEDULE A LINE 1 OF $75,000 SCHEDULE A, FORM 990, PART II, LINE 12 - THE GROSS RECEIPTS FROM RELATED ACTIVITIES WERE PREVIOUSLY NOT INCLUDED. THE GROSS RECEIPTS RELATE TO COUNSELING SERVICES, TRAININGS AND THE SUMMER CAMP. NOMINAL FEES ARE CHARGED FOR THESE ACTIVITIES SCHEDULE A, FORM 990 PAGE 2 PART II SECTION C LINE 14 - UPDATED THE PUBLIC SUPPORT PERCENTAGE TO 36.21 SCHEDULE A, FORM 990 PAGE 2 PART II SECTION C LINE 15 - UPDATED THE PUBLIC SUPPORT PERCENTAGE TO 40.96% BASED ON THE AMENDED 2013 FORM 990 AND SCHEDULES SCHEDULE A, FORM 990 PART IV SUPPLEMENTAL INFORMATION - INCLUDED INFORMATION REGARDING THE UNUSUAL CONTRIBUTION