2014-10-01T13:50:42-05:00 2013-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2013-01-01 240806100 THE CHILDREN'S HOME OF EASTON INC CHIL 6102582831 2000 SOUTH 25TH STREET EASTON PA 18042 GREGG DOWTY EXECUTIVE DIRECTOR/PRESIDENT 6102582831 2014-09-25 MELISSA A GRUBE CPA P00102173 6104357489 2013 2015-11-30 17:44:51Z GREGG DOWTY 2000 SOUTH 25TH STREET EASTON PA 18042 3443217 0 X WWW.THECHILDRENSHOME.ORG X 1885 PA TO PROVIDE A HOME AND FACILITIES FOR YOUTHS WHO ARE IN NEED OF CARE, AT RISK, OR NEGLECTED. 13 13 0 250 0 0 628937 666812 698400 650400 233834 480235 34861 111889 1596032 1909336 1099443 2290391 0 0 0 0 0 0 213515 1141901 932409 2241344 3222800 -645312 -1313464 8215002 7044478 370941 549773 7844061 6494705 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. 0 0 2703178 2290391 650400 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. 2703178 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 1 2 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 PA NJ X X THE ORGANIZATION 6102582831 2000 S 25TH STREET EASTON PA 18042 ALAN ABRAHAM VICE-CHAIRMAN 1.00 X X 0 0 0 EDWARD MCDEVITT DIRECTOR 1.00 X 0 0 0 ROBERT COLLEVECHIO CHAIRMAN 1.00 X X 0 0 0 DALE SCHMELZLE DIRECTOR 1.00 X 0 0 0 ROBERT DAVIES DIRECTOR 1.00 X 0 0 0 MICHAEL DOWD DIRECTOR 1.00 X 0 0 0 DANIEL MULHOLLAND EMERITUS DIRECTOR 1.00 X 0 0 0 RICHARD PRINCIPATO SECRETARY/TREASURER 1.00 X X 0 0 0 PALMER ZIGMUND DIRECTOR 1.00 X 0 0 0 STEVE AGENTIS DIRECTOR 1.00 X 0 0 0 THEODORE YOUNG DIRECTOR 1.00 X 0 0 0 RICH KNUDSON DIRECTOR 1.00 X 0 0 0 DAWN SLIFER DIRECTOR 1.00 X 0 0 0 GREGG DOWTY CORPORATE PRESIDENT 40.00 X 88153 0 58607 CYNTHIA DUELLEY CORPORATE SECRETARY 40.00 X 0 0 0 STEPHANIE HEMAK CONTROLLER 40.00 X 34363 0 1710 SHARON JAIRDULLO CONTROLLER 40.00 X 18215 0 0 140731 0 60317 0 0 0 0 0 101665 565147 666812 RENTALS 531390 650400 650400 650400 38356 38356 1737537 168525 1360774 103409 376763 65116 441879 441879 99316 101665 69698 29618 29618 INSURANCE PROCEEDS 900099 73882 73882 MISCELLANEOUS 900099 8389 8389 82271 1909336 650400 0 592124 2290391 2290391 9900 9900 12709 12709 13668 10935 273 2460 1005 804 20 181 343398 343398 46789 43793 2996 PURCHASED SERVICES 487618 292571 195047 REPAIRS AND MAINTENANCE 7025 5620 140 1265 BAD DEBT EXPENSE 5185 4148 104 933 PUBLIC RELATIONS 3339 2671 67 601 1773 1418 36 319 3222800 2703178 306107 213515 200 200 878692 1140372 6169 4869 9397544 5725173 4068488 3672371 3134626 2127807 101899 82096 24928 16763 8215002 7044478 13824 32357 164243 220171 192874 297245 370941 549773 X 6729220 5351370 740774 765676 374067 377659 7844061 6494705 8215002 7044478 -1313464 -35892 0 X X 0 1 X 1 0 X 628855 509620 1196452 551119 565147 3451193 628855 509620 1196452 551119 565147 3451193 669886 2781307 78531 51473 70299 62059 38356 300718 3751911 4767010 0.74130 0.74100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2604448 5350 303077 1423449 1489426 2631266 29562 244045 300425 2604448 2279730 358090 83446 90000 2631266 2451066 -171336 2279730 2381394 1767 262894 194989 2451066 0.74640 0.25360 0 0 23068 23068 8236974 4729962 3507012 277158 277158 0 658601 568213 90388 201743 149840 51903 3672371 ANNUITY PAYMENT LIABILITIES 12107 DUE TO CHILDREN'S HOME OF EASTON SERVICES 285138 297245 X 1943407 -35892 -35892 1979299 -69963 -69963 1909336 3292763 0 3292763 -69963 -69963 3222800 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. GOLF TOURNAMENT 43737 13580 30157 19962 2581 WINE AUCTION 157244 88085 69159 2750 15295 29110 200981 101665 99316 22712 15295 31691 69698 29618 1 THE CHILDREN'S HOME OF EASTON SERVICES INC 2000 SOUTH 25TH STREET EASTON PA 18042 232632482 501(C)(3) 2290391 TO PROVIDE HOUSING AND EDUCATION ASSISTANCE TO NEEDY CHILDREN. PART I, LINE 2: 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. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A 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. GREGG DOWTY SERVES AS EXECUTIVE DIRECTOR OF THE CHILDREN'S HOME OF EASTON SERVICES, INC 29352 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 4617 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 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. THE CHILDREN'S HOME OF EASTON SERVICES INC 2000 SOUTH 25TH STREET EASTON PA 18042 232632482 TO PROVIDE HOUSING AND EDUCATIONAL SERVICES TO NEEDY CHILDREN. PA 501(C)(3) 170(B)(1) (A)(VI) 0 0 1 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0