CHILDRENS HOME OF EASTON PA: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CHILDRENS HOME OF EASTON PA (EIN 24-0806100)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-10-01
- IRS object ID
- 201442749349300924
- Schema version
- 2013v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-10-01T13:50:42-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231386942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMPBELL RAPPOLD & YURASITS LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1033 S CEDAR CREST BLVD | AddressLine1 |
| City | ALLENTOWN | City |
| State | PA | State |
| ZIP Code | 181035443 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 240806100 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CHILDREN'S HOME OF EASTON INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 6102582831 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 SOUTH 25TH STREET | AddressLine1 |
| City | EASTON | City |
| State | PA | State |
| ZIP Code | 18042 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGG DOWTY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR/PRESIDENT | PersonTitleTxt |
| Phone | 6102582831 | PhoneNum |
| Signature | 2014-09-25 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELISSA A GRUBE CPA | PreparerPersonNm |
| PTIN | P00102173 | PTIN |
| Phone | 6104357489 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREGG DOWTY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 SOUTH 25TH STREET | AddressLine1 |
| City | EASTON | City |
| State | PA | State |
| ZIP Code | 18042 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,443,217 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THECHILDRENSHOME.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1885 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A HOME AND FACILITIES FOR YOUTHS WHO ARE IN NEED OF CARE, AT RISK, OR NEGLECTED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $628,937 | PYContributionsGrantsAmt |
| CY Contributions Grants | $666,812 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $698,400 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $650,400 | CYProgramServiceRevenueAmt |
| PY Investment Income | $233,834 | PYInvestmentIncomeAmt |
| CY Investment Income | $480,235 | CYInvestmentIncomeAmt |
| PY Other Revenue | $34,861 | PYOtherRevenueAmt |
| CY Other Revenue | $111,889 | CYOtherRevenueAmt |
| PY Total Revenue | $1,596,032 | PYTotalRevenueAmt |
| CY Total Revenue | $1,909,336 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,099,443 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,290,391 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $213,515 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,141,901 | PYOtherExpensesAmt |
| CY Other Expenses | $932,409 | CYOtherExpensesAmt |
| PY Total Expenses | $2,241,344 | PYTotalExpensesAmt |
| CY Total Expenses | $3,222,800 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$645,312 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,313,464 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,215,002 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,044,478 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $370,941 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $549,773 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,844,061 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,494,705 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE A HOME AND FACILITIES FOR CHILDREN IN NEED OF CARE, TO MANAGE THE ASSETS OF THE CORPORATION AND TO SOLICIT CONTRIBUTIONS TO ENHANCE THE ABILITY TO PROVIDE THESE SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,703,178 | ExpenseAmt |
| Grant | $2,290,391 | GrantAmt |
| Revenue | $650,400 | RevenueAmt |
| Desc | CHILDREN'S SERVICES: TO PROVIDE FOR A HOME AND FACILITIES FOR YOUTHS WHO ARE IN NEED OF CARE, AT RISK, OR NEGLECTED. ASSETS ARE MAINTAINED AND CONTRIBUTIONS ARE SOLICITED FOR THE AID OF THESE TROUBLED YOUTHS FOR SPECIFIC PROGRAMS OR USES OF THE CHILDREN'S HOME OF EASTON SERVICES, INC., A RELATED PARTY ORGANIZATION. GRANTS SUPPORT PROGRAMS FOR OLDER YOUTH, COST OF CARE BEYOND CONTRACTED RATES, EDUCATION AND POST GRADUATE CERTIFICATION PROGRAMS AND PROGRAM ENHANCEMENTS FOR AT-RISK YOUTHS. | Desc |
| Total Program Service Expenses | $2,703,178 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6102582831 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 S 25TH STREET | AddressLine1 |
| City | EASTON | City |
| State | PA | State |
| ZIP Code | 18042 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ALAN ABRAHAM | ||||||
| VICE-CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EDWARD MCDEVITT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT COLLEVECHIO | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DALE SCHMELZLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT DAVIES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL DOWD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL MULHOLLAND EMERITUS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD PRINCIPATO | ||||||
| SECRETARY/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PALMER ZIGMUND | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE AGENTIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THEODORE YOUNG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICH KNUDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAWN SLIFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREGG DOWTY | ||||||
| CORPORATE PRESIDENT | 40.00 | Yes (X) | $88,153 | $0 | $58,607 | |
| CYNTHIA DUELLEY | ||||||
| CORPORATE SECRETARY | 40.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHANIE HEMAK | ||||||
| CONTROLLER | 40.00 | Yes (X) | $34,363 | $0 | $1,710 | |
| SHARON JAIRDULLO | ||||||
| CONTROLLER | 40.00 | Yes (X) | $18,215 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $140,731 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $60,317 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $101,665 | FundraisingAmt |
| All Other Contributions | $565,147 | AllOtherContributionsAmt |
| Total Contributions | $666,812 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENTALS | Desc |
| Business | 531390 | BusinessCd |
| Total Revenue Column | $650,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $650,400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $650,400 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,356 | TotalRevenueColumnAmt |
| Exclusion | $38,356 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,737,537 | SecuritiesAmt |
| Other | $168,525 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,360,774 | SecuritiesAmt |
| Other | $103,409 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $376,763 | SecuritiesAmt |
| Other | $65,116 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $441,879 | TotalRevenueColumnAmt |
| Exclusion | $441,879 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $99,316 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $101,665 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $69,698 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,618 | TotalRevenueColumnAmt |
| Exclusion | $29,618 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| INSURANCE PROCEEDS | 900099 | $73,882 | $73,882 |
| MISCELLANEOUS | 900099 | $8,389 | $8,389 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $82,271 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,909,336 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $650,400 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $592,124 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,290,391 | TotalAmt |
| Program Services | $2,290,391 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,900 | TotalAmt |
| Management And General | $9,900 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,709 | TotalAmt |
| Fundraising | $12,709 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,668 | TotalAmt |
| Program Services | $10,935 | ProgramServicesAmt |
| Management And General | $273 | ManagementAndGeneralAmt |
| Fundraising | $2,460 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,005 | TotalAmt |
| Program Services | $804 | ProgramServicesAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
| Fundraising | $181 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,398 | TotalAmt |
| Program Services | $343,398 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,789 | TotalAmt |
| Program Services | $43,793 | ProgramServicesAmt |
| Management And General | $2,996 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| PURCHASED SERVICES | $487,618 | $292,571 | $195,047 | |
| REPAIRS AND MAINTENANCE | $7,025 | $140 | $1,265 | $5,620 |
| BAD DEBT EXPENSE | $5,185 | $104 | $933 | $4,148 |
| PUBLIC RELATIONS | $3,339 | $67 | $601 | $2,671 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,773 | TotalAmt |
| Program Services | $1,418 | ProgramServicesAmt |
| Management And General | $36 | ManagementAndGeneralAmt |
| Fundraising | $319 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,222,800 | TotalAmt |
| Program Services | $2,703,178 | ProgramServicesAmt |
| Management And General | $306,107 | ManagementAndGeneralAmt |
| Fundraising | $213,515 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200 | BOYAmt |
| EOY | $200 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $878,692 | BOYAmt |
| EOY | $1,140,372 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,169 | BOYAmt |
| EOY | $4,869 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,397,544 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,725,173 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,068,488 | BOYAmt |
| EOY | $3,672,371 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,134,626 | BOYAmt |
| EOY | $2,127,807 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,899 | BOYAmt |
| EOY | $82,096 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,928 | BOYAmt |
| EOY | $16,763 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,215,002 | BOYAmt |
| EOY | $7,044,478 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,824 | BOYAmt |
| EOY | $32,357 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,243 | BOYAmt |
| EOY | $220,171 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,874 | BOYAmt |
| EOY | $297,245 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $370,941 | BOYAmt |
| EOY | $549,773 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,729,220 | BOYAmt |
| EOY | $5,351,370 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,774 | BOYAmt |
| EOY | $765,676 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,067 | BOYAmt |
| EOY | $377,659 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,844,061 | BOYAmt |
| EOY | $6,494,705 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,215,002 | BOYAmt |
| EOY | $7,044,478 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,313,464 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$35,892 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $628,855 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $509,620 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,196,452 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $551,119 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $565,147 | CurrentTaxYearAmt |
| Total | $3,451,193 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $628,855 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $509,620 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,196,452 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $551,119 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $565,147 | CurrentTaxYearAmt |
| Total | $3,451,193 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $669,886 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,781,307 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $78,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,473 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70,299 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,059 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $38,356 | CurrentTaxYearAmt |
| Total | $300,718 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,751,911 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,767,010 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.74130 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74100 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,604,448 | BeginningYearBalanceAmt |
| Contributions | $5,350 | ContributionsAmt |
| Investment Earnings Or Losses | $303,077 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,423,449 | OtherExpendituresAmt |
| End Year Balance | $1,489,426 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,631,266 | BeginningYearBalanceAmt |
| Contributions | $29,562 | ContributionsAmt |
| Investment Earnings Or Losses | $244,045 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $300,425 | OtherExpendituresAmt |
| End Year Balance | $2,604,448 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,279,730 | BeginningYearBalanceAmt |
| Contributions | $358,090 | ContributionsAmt |
| Investment Earnings Or Losses | $83,446 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $90,000 | OtherExpendituresAmt |
| End Year Balance | $2,631,266 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,451,066 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$171,336 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,279,730 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,381,394 | BeginningYearBalanceAmt |
| Contributions | $1,767 | ContributionsAmt |
| Investment Earnings Or Losses | $262,894 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $194,989 | OtherExpendituresAmt |
| End Year Balance | $2,451,066 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.74640 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.25360 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,068 | OtherCostOrOtherBasisAmt |
| Book Value | $23,068 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,236,974 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,729,962 | DepreciationAmt |
| Book Value | $3,507,012 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $277,158 | OtherCostOrOtherBasisAmt |
| Depreciation | $277,158 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $658,601 | OtherCostOrOtherBasisAmt |
| Depreciation | $568,213 | DepreciationAmt |
| Book Value | $90,388 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $201,743 | OtherCostOrOtherBasisAmt |
| Depreciation | $149,840 | DepreciationAmt |
| Book Value | $51,903 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,672,371 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITY PAYMENT LIABILITIES | $12,107 |
| DUE TO CHILDREN'S HOME OF EASTON SERVICES | $285,138 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $297,245 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,943,407 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$35,892 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$35,892 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,979,299 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$69,963 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$69,963 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,909,336 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,292,763 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,292,763 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$69,963 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$69,963 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,222,800 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION MAINTAINS SEVERAL CUSTODIAL ACCOUNTS FOR OTHERS. FUNDS ARE CARRIED AS CASH. SEPARATE BANK ACCOUNTS ARE MAINTAINED FOR THREE OUT OF THE FOUR CUSTODIAL ACCOUNTS HELD BY THE ORGANIZATION. |
| PART X, LINE 2: | UNCERTAIN TAX POSITIONS ARE EVALUATED IN ACCORDANCE WITH FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN INTERPRETATION OF FASB NO. 109. FASB ASC 740 -10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE HOMES FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-THAN-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE HOME HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE HOME HAS FILED INCOME TAX RETURNS IN THE UNITED STATES. THE YEARS ENDING DECEMBER 31, 2010, 2011, AND 2012 ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | AUTO AUCTION EXPENSES -265. SPECIAL EVENT EXPENSES -69,698. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | AUTO AUCTION EXPENSES -265. SPECIAL EVENT EXPENSES -69,698. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF TOURNAMENT | NameOfEvent1Amt |
| Gross Receipts Event1 | $43,737 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $13,580 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $30,157 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $19,962 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $2,581 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | WINE AUCTION | NameOfEvent2Amt |
| Gross Receipts Event2 | $157,244 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $88,085 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $69,159 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $2,750 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $15,295 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $29,110 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $200,981 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $101,665 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $99,316 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $22,712 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $15,295 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $31,691 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $69,698 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $29,618 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CHILDREN'S HOME OF EASTON SERVICES INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 SOUTH 25TH STREET | AddressLine1 |
| City | EASTON | City |
| State | PA | State |
| ZIP Code | 18042 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 232632482 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $2,290,391 | CashGrantAmt |
| Purpose Of Grant | TO PROVIDE HOUSING AND EDUCATION ASSISTANCE TO NEEDY CHILDREN. | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE PAID TO THE CHILDREN'S HOME OF EASTON SERVICES, INC. (CHES), A RELATED PARTY, TO PROVIDE HOUSING AND EDUCATION SERVICES TO NEEDY CHILDREN. THE CHILDREN'S HOME OF EASTON, INC. PROVIDES CHES WITH UNRESTRICTED FUNDS IN THE FORM OF MONTHLY AND SPENDING GRANTS. CHES STATEMENTS ARE REVIEWED TO SUBSTANTIATE THE FACT THAT UNRESTRICTED GRANT FUNDS ARE BEING EXPENDED FOR OPERATIONS. FOR RESTRICTED GRANTS, FUNDS ARE TRANSFERRED WHEN THERE IS EVIDENCE OF THE RESTRICTIONS BEING FULFILLED, EITHER PASSAGE OF TIME FOR A PROGRAM OR SPECIFICALLY FUNDED EXPENSES. THE TRANSFER OF THESE FUNDS IS PERFORMED AFTER A QUARTERLY REVIEW THAT PROVIDES THE RECORDS FOR THE SPECIFIC EXPENDITURES. IN ADDITION, DEVELOPMENT WILL OFTEN REPORT BACK TO THE GRANTOR WHEN THE FUNDS HAVE BEEN UTILIZED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | COMPENSATION PAID TO GREGG DOWTY, CORPORATE PRESIDENT OF THE CHILDREN'S HOME OF EASTON, INC. AND THE EXECUTIVE DIRECTOR/CEO OF THE CHILDREN'S HOME OF EASTON SERVICES, INC., IS PAID BY THE CHILDREN'S HOME OF EASTON SERVICES, INC., A RELATED PARTY. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| GREGG DOWTY | |||
| SERVES AS EXECUTIVE DIRECTOR OF THE CHILDREN'S HOME OF EASTON SERVICES, INC | $29,352 | TOTAL PAYROLL AND BENEFITS PAID TO MR. DOWTY ARE PAID FOR BY THE RELATED PARTY ORGANIZATION, THE CHILDREN'S HOME OF EASTON SERVICES, INC.(CHES). TOTAL COMPENSATION IS REPORTED ON PART VII OF FORM 990. THE CHILDREN'S HOME OF EASTON, INC. REIMBURSES CHES FOR AN ALLOCATED PORTION OF PAYROLL AND BENEFITS ($29,352). MR. DOWTY IS THE CORP. PRESIDENT OF THE CHILDREN'S HOME OF EASTON, INC. AND IS THE EXECUTIVE DIRECTOR/CEO OF THE CHILDREN'S HOME OF EASTON SERVICES, INC. | 0 |
| STEPHANIE HEMAK | |||
| SERVES AS THE CFO OF THE CHILDREN'S HOME OF EASTON SERVICES, INC | $4,617 | TOTAL PAYROLL AND BENEFITS PAID TO MS. HEMAK ARE PAID FOR BY THE RELATED PARTY ORGANIZATION, THE CHILDREN'S HOME OF EASTON SERVICES, INC.(CHES). TOTAL COMPENSATION IS REPORTED ON PART VII OF FORM 990. THE CHILDREN'S HOME OF EASTON, INC. REIMBURSES CHES FOR AN ALLOCATED PORTION OF PAYROLL AND BENEFITS ($4,617). MS. HEMAK IS THE CONTROLLER OF THE CHILDREN'S HOME OF EASTON, INC. AND CHILDREN'S HOME OF EASTON SERVICES, INC. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. THE BOARD WILL REVIEW THE DOCUMENT AND CONSIDER ANY ORGANIZATIONAL POLICIES OR PROCEDURAL CHANGES RESULTING FROM ITS REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS REVIEW/SIGN CONFLICT OF INTEREST POLICY AT ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | ORGANIZATION'S CEO AND KEY EMPLOYEES ARE PAID BY RELATED PARTY, CHILDREN'S HOME OF EASTON SERVICES, INC. A SEPARATE 501(C)(3) ORGANIZATION. PROCESS INCLUDED A REVIEW AND APPROVAL BY BOARD. COMPENSATION IS COMPARED TO THAT OF ALLIANCE FOR CHILD & FAMILY, A NATIONAL SALARY SURVEY; THE PENNSYLVANIA COUNCIL FOR CHILDREN, YOUTH AND FAMILIES SALARY SURVEY, A STATE SALARY COMPARISON; AND LEHIGH VALLEY SALARY SURVEYS, A LOCAL COMPARISON. |
| FORM 990, PART VI, SECTION C, LINE 18 | FORM 1023 AND FORM 990 ARE MADE AVAILABLE UPON REQUEST. FORM 990 IS ALSO AVAILABLE ON GUIDESTAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH COA ACCREDIDATION AND UPON REQUEST. |
| FORM 990 PART XI LINE 2C: | PROCEDURE HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CHILDREN'S HOME OF EASTON SERVICES INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 SOUTH 25TH STREET | AddressLine1 |
| City | EASTON | City |
| State | PA | State |
| ZIP Code | 18042 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232632482 | EIN |
| Primary Activities | TO PROVIDE HOUSING AND EDUCATIONAL SERVICES TO NEEDY CHILDREN. | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 170(B)(1) (A)(VI) | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments