2015-02-12T08:28:02-06:00 2013-06-30 202153727 SB & Company LLC 200 International Circle Suite 5500 Hunt Valley MD 21030 990 2012-07-01 521681279 Baltimore Child Abuse Center Inc T/A Child Advocacy Network BALT 4103966147 2300 North Charles Street Baltimore MD 21218 LaDonna Morgan 4103966147 2015-02-12 1 Pamela Gray P01237506 4105840060 2015-02-11 2012 2016-02-25 16:41:14Z X Adam Rosenberg 2300 North Charles Street Baltimore MD 21218 1639637 0 X www.baltimorechildabusecenter.org X 1985 MD Historically, the mission of Baltimore Child Abuse Center (BCAC) has been to provide child victims of sexual abuse in Baltimore and their non-offending caretakers with comprehensive forensic interviews, medical treatment, and mental health treatment with a goal of preventing future abuse. In the past year, BCAC has expanded its reach to include children entering the foster system, who are required to have a medical evaluation within five days of entering the system. BCAC has become the exclusive provider of medical examinations for these children. Also, with the passage of Maryland House Bill 306, BCAC now extends its services to help children who have witnessed domestic violence in the home. The BCAC philosophy is that if a child can benefit from our expertise, then our services shouldn't be limited to just a few crimes. The impact on children is not crime-specific and our services must be child-focused and trauma-informed. 20 20 22 59 0 0 1305376 1227261 0 232943 0 0 151382 162334 1456758 1622538 0 0 0 0 1142022 1089275 0 0 20885 510727 395648 1652749 1484923 -195991 137615 2083839 2154126 806789 759800 1277050 1394326 X The mission of Baltimore Child Abuse Center is to provide child victims of sexual abuse in Baltimore and their non-offending caretakers with comprehensive forensic interviews, medical treatment, and mental health treatment with a goal of preventing future abuse. 0 0 1365552 232943 Intervention Services At BCAC, any child who needs to talk about their abuse or trauma has someone to listen to them, 24 hours a day, 365 days a year. BCAC's Forensic Services Program continues to grow in order to meet new challenges. Not only do we continue to respond effectively to the day-to-day caseload, we have also improved the way we handle walk-in and off-hour cases. As a result, we now begin the interview immediately, when a child is ready to disclose, rather than wait for a scheduled appointment. We have also enhanced the Family Advocate program to begin conducting off-site visits with clients to reduce stress and facilitate cooperation. Our goal is to help families cope with life after trauma. In fiscal year 2014, 745 children were provided with forensic interviews and risk assessments. 46% of all interviews were conducted outside of normal business hours. 33 interviews were conducted off-site by BCAC.Medical & Mental Health Treatment BCAC's Mental Health Services department provided individual treatment via Trauma-Focused Cognitive Behavior Therapy and other behavioral therapy or psycho-educational components in fiscal year 2014. Staff also offered group therapy sessions, including Structured Psychotherapy for Adolescents Responding to Chronic Stress (SPARCS) and Developing Inner Values to Acquire Success (DIVAS), through several Baltimore City Public Schools. In fiscal year 2014, 261 children and families were provided with referrals for ongoing mental health services. BCAC also opened the doors of its expert medical services to children entering foster care. To ensure BCAC continues to provide the most advanced and highest quality on-site medical services, LifeBridge Health and BCAC created a partnership. Now BCAC's board certified child abuse pediatrician is a member of the faculty at The Herman and Walter Samuelson Children's Hospital at Sinai, serving as BCAC's Medical Director. This arrangement not only saves BCAC significant expenses but also augments our ability to provide each child with the best care possible with a world-class medical partner. BCAC's onsite pediatrician provided a full well-exam for 234 children and detected untreated health issues that required a referral to a specialist in more than 50% of the cases in fiscal year 2014.Education & Outreach - BCAC helps protect children from abuse by informing the adults responsible for them. In fiscal year 2014, staff from BCAC were able to educate more than 1,500 camp counselors at a dozen summer camps, thereby protecting over 10,000 children in their care from child abuse. This innovative prevention initiative offered training on recognizing child abuse, how to respond to it, and ultimately, how to report it. BCAC also trained over 700 professionals from Baltimore City Head Start programs. Every staff member trained becomes a part of our network that works to protect children. In fiscal year 2014, BCAC's "Recognizing, Responding to and Reporting Abuse" reached 2,135 adult community members and professionals working with youth. Additionally, the team reached 668 members of the community with a variety of prevention and outreach programs, and BCAC professional clinical staff provided training to 168 Baltimore Police officers, Child Protective Service caseworkers, and other youth-serving professionals on-site at BCAC and at select locations throughout the area. 1365552 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 22 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MD X The Organization 4103966147 2300 North Charles Street Baltimore MD 21218 Catherine Schuster Pascale 4.00 X X 0 0 0 Jackie Gifford 4.00 X X 0 0 0 Andrew Alperstein 4.00 X X 0 0 0 Thomas Lowe 4.00 X X 0 0 0 Jennifer Sachs 4.00 X X 0 0 0 Laura Crovo 4.00 X 0 0 0 Diane Hocker 4.00 X 0 0 0 Douglas Krinsky 4.00 X 0 0 0 Rev Brian Murray 4.00 X 0 0 0 Elizabeth Ritter 4.00 X 0 0 0 William Ritz 4.00 X 0 0 0 Meggan Saulo 4.00 X 0 0 0 Karen Segall 4.00 X 0 0 0 Colby Simon 4.00 X 0 0 0 Craig Spencer 4.00 X 0 0 0 Jamie Smith 4.00 X 0 0 0 Nancy Young 4.00 X 0 0 0 Molly McGrath 4.00 X 0 0 0 Gregg L Bernstein 4.00 X 0 0 0 Anthony Batts 4.00 X 0 0 0 Adam Rosenberg 40.00 X 125974 0 0 LaDonna Morgan 40.00 X 73544 0 0 Melissa Coffey 4.00 X 0 0 0 Barry Flaks 4.00 X 0 0 0 LaRian Finney 4.00 X 0 0 0 Sarah Gatchel 4.00 X 0 0 0 Thomas Kurowski 4.00 X 0 0 0 Lori Lickstein 4.00 X 0 0 0 199518 0 0 1 0 0 0 0 197968 1029293 1227261 Fees for Service 900009 232943 232943 232943 146490 0 146490 146490 146490 24107 17099 7008 7008 Miscellaneous 900099 8836 8836 8836 1622538 232943 0 162334 199518 186549 9737 3232 766605 716776 37410 12419 58178 54396 2839 943 64974 60751 3171 1052 12800 12800 46510 44189 2321 68069 60028 4802 3239 12198 12198 85313 81047 4266 4462 3375 1087 30636 28308 2328 73213 69553 3660 39297 37332 1965 Miscellaneous 11407 11407 Client transportation 8192 8192 Food 3551 2858 693 1484923 1365552 98486 20885 10364 29652 139000 94003 65931 1027 4586 2550352 651363 1957687 1898989 20758 15968 2083839 2154126 196313 149890 522179 511900 83531 88357 4766 9653 806789 759800 X 1189172 1390254 87878 4072 1277050 1394326 2083839 2154126 137615 -20339 0 X X 0 1 X 1 0 X 1195645 1194296 1407001 1284220 1460204 6541366 1195645 1194296 1407001 1284220 1460204 6541366 163728 6377638 160853 144423 157758 137835 146490 747359 18549 36846 292559 31100 15844 394898 7683623 0.83000 0.85560 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 213900 213900 2145994 477733 1668261 190458 173630 16828 1898989 Security Deposit Liability 9653 9653 X 1809707 170070 170070 1639637 -17099 -17099 1622538 1672092 170070 17099 187169 1484923 0 1484923 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: BCAC is a nonprofit organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code and is recognized as such by the Internal Revenue Service. Accounting principles generally accepted in the United States of America provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. BCAC performed an evaluation of uncertain tax positions as of June 30, 2013, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. As of September 23, 2014, the statute of limitations for fiscal years 2011 through 2014 remains open with the U.S. Federal jurisdiction or the various states and local jurisdictions in which the Foundation files tax returns. It is the Foundation's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. Part XI, Line 4b - Other Adjustments: Special Event Expenses -17,099. Part XII, Line 2d - Other Adjustments: Special Event Expenses 17,099. Golf 22391 22391 8242 2510 NONE 22391 22391 8242 2510 10752 11639 Form 990, Part VI, Section A, line 8b Sub committees of the Board of Directors are not required to document their meetings. Form 990, Part VI, Section B, line 11 The draft form 990 was circulated to the finance committee for their review. Then a final copy of form 990 is distributed to the board member before filing with the IRS. Form 990, Part VI, Section B, line 12c Section I: Conflict of Interest Policy A. When a Director has a financial or personal interest in any matter coming before the Board of Directors, the affected person shall 1. fully disclose the nature of the interest and 2. withdraw from discussion, lobbying, and voting on the matter. B. The minutes of meetings at which such votes are taken shall record such disclosure, abstention and rationale for approval. C. A committee shall be formed to create and maintain a separate Conflict of Interest Policy and written disclosure form for the Board. D. Each member of the Board shall review and sign an annual written disclosure form, which shall be retained by the organization. All financial disclosures shall be retained and reviewed by the Finance and Audit Committee. Form 990, Part VI, Section B, line 15 The Executive Director shall be evaluated annually by the President of the Board. This evaluation shall be provided to and approved by the Executive Committee. This formal assessment shall be a written evaluation of the Executive Director's performance, including accomplishments and areas for improvement. The evaluation uses information gathered on other urban Child Advocacy Centers as well as comparable positions in the Baltimore area. the evaluation is made available by request to the Governance Committee or to the Board. The Executive Committee shall review and approve the compensation for the Executive Director for the coming year. The compensation of the Executive Director shall be approved by the Executive Committee after receiving the committee's recommendation. The Finance Director shall be evaluated annually by the Executive Director. This evaluation shall be provided to and approved by the Executive Director. This formal assessment shall be a written evaluation of the Finance Director's performance, including accomplishments and areas for improvement. The evaluation shall be made available by request to the Governance Committee or to the Board. The ED shall review (considering performance and comparability data) and approve the compensation for the Finance Director for the coming year. The compensation of the Finance Director shall be approved by the Executive Director. Form 990, Part VI, Section C, line 19 The financial statements and Form 990 are filed with the Secretary of the State of Maryland. The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 2c: The Finance Committee is responsible for the processes for oversight of the audit and selection of an independent accountant. Both processes have not changed from prior year. Amended Return Difference: The previous filed return was completed prior to the audit. The return has been amended based on the issued Financial Statements. Gross receipts is adjusted based on the audited Financial Statements. Page 1, Part 1, Line 1: Mission Statement was updated. Page 1, Part 1, Line 8: Decreased to $1,227,261. Page 1, Part 1, Line 9: Increased to $232,943. Page 1, Part 1, Line 11: Increased to $162,334. Page 1, Part 1, Line 12: Increased to $1,622,538. Page 1, Part 1, Line 15: Decreased to $1,089,275. Page 1, Part 1, Line 17: Decreased to $395,648. Page 1, Part 1, Line 19: Increased to $137,615. Page 1, Part 1, Line 20: Increased to $2,154,126. Page 1, Part 1, Line 21: Decreased to $759,800. Page 1, Part 1, Line 22: Increased to $1,394,326. Page 2, Part III, Line 1: Mission Statement was updated. Page 2, Part III, Line 4a: Program description was updated. Expenses decreased to $1,365,552. Revenue increased to $232,943. Page 2, Part III, Line 4e: Decreased to $1,365,552. Page 8, Part VII, Line 1a: Added LaDonna Morgan, Finance Director, Officer, Compensation of $73,544. Page 8, Part VII, Line 1b: Increased to $199,518. Page 8, Part VII, Line 1d: Increased to $199,518. Page 9, Part VIII, Line 1c: Decreased to zero. Page 9, Part VIII, Line 1e: Decreased to $197,968. Page 9, Part VIII, Line 1f: Increased to $1,029,293. Page 9, Part VIII, Line 1h: Decreased to $1,227,261. Page 9, Part VIII, Line 2a and 2g: Increased to $232,943. Page 9, Part VIII, Line 8b: Increased to $17,099. Page 9, Part VIII, Line 8c: Decreased to $7,008. Page 9, Part VIII, Line 11a: Miscellaneous, Business Code 900099, increased to $8,836. Page 9, Part VIII, Line 11e: Increased to $8,836. Page 9, Part VIII, Line 12: Increased to $1,622,538. Page 10, Part IX, Line 7a: Increased to $766,605. Page 10, Part IX, Line 7b: Increased to $716,776. Page 10, Part IX, Line 7c: Increased to $37,410. Page 10, Part IX, Line 7d: Increased to $12,419. Page 10, Part IX, Line 9a: Decreased to $58,178. Page 10, Part IX, Line 9b: Decreased to $54,396. Page 10, Part IX, Line 9c: Decreased to $2,839. Page 10, Part IX, Line 9d: Decreased to $943. Page 10, Part IX, Line 12: Decreased to zero. Page 10, Part IX, Line 13a: Increased to $68,069. Page 10, Part IX, Line 13b: Increased to $60,028. Page 10, Part IX, Line 13c: Increased to $4,802. Page 10, Part IX, Line 13d: Increased to $3,239. Page 10, Part IX, Line 14a and 14b: Decreased to $12,198. Page 10, Part IX, Line 20a: Decreased to $30,636. Page 10, Part IX, Line 20b: Decreased to $28,308. Page 10, Part IX, Line 20c: Decreased to $2,328. Page 10, Part IX, Line 22a: Increased to $73,213. Page 10, Part IX, Line 22b: Increased to $69,553. Page 10, Part IX, Line 22c: Increased to $3,660. Page 10, Part IX, Line 23a: Decreased to $39,297. Page 10, Part IX, Line 23b: Decreased to $37,332. Page 10, Part IX, Line 24a: Miscellaneous increased to $11,407. Page 10, Part IX, Line 25a: Decreased to $1,484,923. Page 10, Part IX, Line 25b: Decreased to $1,365,552. Page 10, Part IX, Line 25c: Decreased to $98,486. Page 10, Part IX, Line 25d: Decreased to $20,885. Page 11, Part X, Line 1: Increased to $29,652. Page 11, Part X, Line 3: Increased to $139,000. Page 11, Part X, Line 4: Decreased to $65,931. Page 11, Part X, Line 9: Increased to $4,586. Page 11, Part X, Line 10a: Increased to $2,550,352. Page 11, Part X, Line 10b: Increased to $651,363. Page 11, Part X, Line 10c: Increased to $1,898,989. Page 11, Part X, Line 16: Increased to $2,154,126. Page 11, Part X, Line 17: Decreased to $149,890. Page 11, Part X, Line 24: Increased to $88,357. Page 11, Part X, Line 25: Decreased to $9,653. Page 11, Part X, Line 26: Decreased to $759,800. Page 11, Part X, Line 27: Increased to $1,390,254. Page 11, Part X, Line 28: Increased to $4,072. Page 11, Part X, Line 33: Increased to $1,394,326. Page 11, Part X, Line 34: Increased to $2,154,126. Page 12, Part XI, Line 1: Increased to $1,622,538. Page 12, Part XI, Line 2: Decreased to $1,484,923. Page 12, Part XI, Line 3: Increased to $137,615. Page 12, Part XI, Line 10: Increased to $1,394,326. Schedule A, Part II, 1e (2012) and 1f (Total): Increased to $1,460,204 and $6,541,366. Schedule A, Part II, Line 4e (2012) and 4f (Total): Increased to $1,460,204 and $6,541,366. Schedule A, Part II, Line 5f (Total): Increased to $163,728. Schedule A, Part II, Line 6f (Total): Decreased to $6,377,638. Schedule A, Part II, Line 10e (2012) and 10f (Total): Increased to $15,844 and $394,898. Schedule A, Part II, Line 11f (Total): Increased to $7,683,623. Schedule A, Part II, Line 14: Decreased to 83.00%. Schedule B, Part I: Added Fund for Change, Mayor's Office on Criminal Justice, and State's Attorney's Office. Schedule D, Part VI, Line 1d: Increased to $190,458, $173,630, and $16,828. Schedule D, Part VI, Total: Increased to $1,898,989. Schedule D, Part X, Line 1: Decreased to $9,653. Schedule D, Part XI, Line 1: Increased to $1,809,707. Schedule D, Part XI, Line 2a and 2e: Increased to $170,070. Schedule D, Part XI, Line 3: Increased to $1,639,637. Schedule D, Part XI, Line 4b and 4c: Decreased to $-17,099. Schedule D, Part XI, Line 5: Incerased to $1,622,538. Schedule D, Part XII, Line 1: Increased to $1,672,092. Schedule D, Part XII, Line 2a: Increased to $170,070. Schedule D, Part XII, Line 2d: Increased to $17,099. Schedule D, Part XII, Line 2e: Increased to $187,169. Schedule D, Part XII, Line 3: Decreased to $1,484,923. Schedule D, Part XII, Line 5: Decreased to $1,484,923. Schedule D, Part XIII, updated other adjustments. Schedule D, Part XIII, updated other adjustments. Schedule G, Part II, Event #2 was removed. Scehdule G, Part II, Line 1d and 3d: Decreased to $22,391. Schedule G, Part II, Line 9d: Decreased to $2,510. Schedule G, Part II, Line 10: Decreased to $10,752. Schedule G, Part II, Line 11: Increased to $11,639.