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    <Timestamp>2011-08-31T10:33:24-04:00</Timestamp>
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        <BusinessNameLine1>Episcopal Relief and Development</BusinessNameLine1>
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      <Name>Esther Cohen</Name>
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      <ActivityOrMissionDescription>EPISCOPAL RELIEF &amp; DEVELOPMENT CORP (ERD) IS A COMPASSIONATE RESPONSE OF THE EPISCOPAL CHURCH TO HUMAN SUFFERING IN THE WORLD. ERD'S MAJOR PROGRAMS FOCUS ON FOOD SECURITY, HEALTH CARE, AND EMERGENCY RELIEF.</ActivityOrMissionDescription>
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      <MissionDescription>EPISCOPAL RELIEF &amp; DEVELOPMENT IS THE COMPASSIONATE RESPONSE OF THE EPISCOPAL CHURCH TO HUMAN SUFFERING IN THE WORLD. HEARING GOD'S CALL TO SEEK AND SERVE CHRIST IN ALL PERSONS AND TO RESPECT THE DIGNITY OF EVERY HUMAN BEING, EPISCOPAL RELIEF &amp; DEVELOPMENT SERVES TO BRING TOGETHER THE GENEROSITY OF EPISCOPALIANS AND OTHERS WITH THE NEEDS OF THE WORLD. EPISCOPAL RELIEF &amp; DEVELOPMENT FAITHFULLY ADMINISTERS THE FUNDS THAT ARE RECEIVED FROM THE CHURCH AND RAISED FROM OTHER SOURCES. IT PROVIDES RELIEF IN TIMES OF DISASTER AND PROMOTES SUSTAINABLE DEVELOPMENT BY IDENTIFYING AND ADDRESSING THE ROOT CAUSES OF SUFFERING. EPISCOPAL RELIEF &amp; DEVELOPMENT CHERISHES ITS PARTNERSHIPS WITHIN THE ANGLICAN COMMUNION, WITH ECUMENICAL BODIES AND WITH OTHERS WHO SHARE A COMMON VISION FOR JUSTICE AND PEACE AMONG ALL PEOPLE.</MissionDescription>
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      <Description>Primary Health Care: This program promotes health and fights disease, ensuring that children and families live healthier lives. Globally, we work in partnership with local communities to provide access to treatment, medicines, clean water, safe environments, prevention education and care to vulnerable people, such as mothers and their children. Primary Health care programs consisted of the following: - Educate and train communities and local health workers on preventable illnesses and proper sanitation practices. - Provide people access to basic health care by supplying immunizations, medicine and treatment in vulnerable communities. - Build clean water systems and sanitation systems to ensure a safe and available water supply for drinking and bathing. - Protect people from contracting infectious diseases such as HIV/AIDS and malaria through training, prevention education, delivery of insecticide-treated nets and care for people directly impacted by these diseases. - Supply families with smokeless stoves to prevent respiratory illnesses. - Support clinics and hospitals in crisis settings.</Description>
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        <Description>Emergency Relief and Rebuilding: This program provides critical disaster relief assistance immediately after human-made and natural disasters such as hurricanes, earthquakes, floods and war around the world and helps communities rebuild. In the United States, the Organization responds to devastated communities after the immediate crisis is over. Emergency Relief and Rebuilding programs consisted of the following: - Deliver life-saving supplies, such as medicine, blankets and food supplies, and provide shelter to children, women and other vulnerable people. - Rebuild devastated areas and work with local communities to assess long term development needs and implement these recovery plans including providing assistance in rebuilding homes, schools, health clinics, water systems, and training people to start small businesses. - Support domestic disaster response programs in collaboration with local Episcopal dioceses to help marginalized, impoverished and distressed people recover.</Description>
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        <Description>Food Security: This program works to alleviate hunger and improve the food supply by ensuring that people have the tools to access and secure healthy food sources. Our programs make sure families have enough food to eat on a daily basis and that food supplies are available, affordable and accessible. Food Security programs consisted of the following: - Equip people with knowledge, skills, tools, animals and improved seeds to ensure their families have enough food to eat year round. - Provide vocational training and micro-finance opportunities for people to create small businesses and expand sources of income. - Give families healthy animals which produce food and income. The organization received donated services of $155,519 from outside third party organizations. This amount has been removed from program service expenses as required by the Form 990.</Description>
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        <Explanation>The income taxes topic number 740, "Income Taxes" of the FASB Accounting Standards Codification ("Codification") establishes criterion that an individual tax position has to meet for some or all the benefits of that position to be recognized in an entity's financial statements. On initial application, this criterion will be applied to all tax positions for which the statue of limitations remains open. Only tax positions that meet the "more- likely- than- not" recognition threshold at adoption date will be recognized or continue to be recognized. The effectives for applying this criterion was adopted by the Organization on January 1, 2009, and had no material impact on the Organization's financial statements. Management believes that the Organization has not taken any uncertain tax positions. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; determine its filing and tax obligation in jurisdictions for which it has nexus; and to review other matters that may be considered tax positions.</Explanation>
      </Form990ScheduleDPartXIV>
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      <GeneralExplanation>
        <Identifier>Governance and Management</Identifier>
        <ReturnReference>Part VI, Section B</ReturnReference>
        <Explanation>LINE 11: The Form 990 was prepared by a nationally renowned accounting firm in conjunction with the organization's financial department. A copy of the draft Form 990 was circulated electronically to the full Board of Trustees for discussion and comment. Each Board Member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. Line 12: Upon hire, all employees are required to review and complete a "conflict of interest" declaration. Board and staff conflict of interest disclosures are monitored by the office of the President and Human Resources. The organization requires all new Board members to complete a disclosure upon commencement of their service. These disclosures are required to be updated and reviewed annually.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15</Identifier>
        <Explanation>All salaries at Episcopal Relief &amp; Development are based on market-based salary surveys carried out by the Domestic and Foreign Missionary Society Department of Human Resources on behalf of Episcopal Relief &amp; Development. Accordingly, all salaries, including that of the president, are benchmarked against the salaries of like positions at similar sized relief and development organizations. All salaries are reviewed on an annual basis.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <Explanation>The organization's audited financial statements, Form 990 and annual summary are posted on the organization's website and are available at the address listed on page 1 of the Form 990. The Form 990 is, likewise, published on www.guidestar.org. The organization's governing documents and conflict of interest policy are available upon request and at management's discretion.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part XI, Line 5</Identifier>
        <Explanation>Unrealized Gains $1,552,072</Explanation>
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          <State>NY</State>
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