2023-11-15T12:03:29-06:00 2022-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 232972024 CHILDREN'S ADVOCACY CENTER NEPA CHIL 5709697313 1710 MULBERRY STREET SCRANTON PA 18501 NICHOLAS COLANGELO BOARD SECRETARY 5709697313 2023-11-15 1 NICHOLAS COLANGELO 999009999 0 X KERRI N BOGDA CPA P00760402 7177404863 2023-11-15 X 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEGHAN GAGORIK 1710 MULBERRY STREET SCRANTON PA 18501 1095408 0 X WWW.CACNEPA.ORG X 1998 PA TO PROVIDE EXCELLENCE IN THE ASSESSMENT AND TREATMENT OF CHILD ABUSE AND NEGLECT. 10 10 26 10 0 0 685593 555949 310376 503726 47 26 0 25276 996016 1084977 106438 2110 0 0 590854 720667 0 0 3681 236592 368081 933884 1090858 62132 -5881 2268441 2181793 0 165128 2268441 2016665 X THE CHILDREN'S ADVOCACY CENTER OF NORTHEASTERN PENNSYLVANIA IS A PRIVATE, NON-PROFIT, CHARITABLE ORGANIZATION WHOSE MISSION IS TO PROVIDE EXCELLENCE IN THE ASSESSMENT AND TREATMENT OF CHILD ABUSE AND NEGLECT. 0 0 693390 2110 503726 THE CHILDREN'S ADVOCACY CENTER OF NORTHEASTERN PENNSYLVANIA ("CACNEPA") PROVIDES MEDICAL ASSESSMENTS AND CHILD FORENSIC INTERVIEWS FOR VICTIMS OF ABUSE AND NEGLECT AND COORDINATES A MULTI-DISCIPLINARY TEAM RESPONSE TO CHILD ABUSE AND NEGLECT IN LACKAWANNA AND SURROUNDING COUNTIES OF NORTHEASTERN PENNSYLVANIA. CACNEPA PROVIDES CHILD ABUSE PREVENTION EDUCATION TO PROFESSIONALS AND COMMUNITIES SERVED.CACNEPA IS DRIVEN BY A MULTI-DISCIPLINARY INVESTIGATIVE TEAM (MDIT) CONSISTING OF PROFESSIONALS FROM CACNEPA, THE DISTRICT ATTORNEY'S OFFICE, CHILDREN AND YOUTH SERVICES (CPS), LAW ENFORCEMENT, AND MENTAL HEALTH PERSONNEL. CASES ARE REVIEWED BY THE MDIT ON A MONTHLY BASIS.SINCE 1998, CACNEPA HAS GROWN ITS CHILD-ABUSE INTERVENTION TEAM TO FIVE MEDICAL PERSONNEL: THREE BOARD CERTIFIED PHYSICIANS, CRNP /SANE-A/SANE-P (SEXUAL ABUSE NURSE EXAMINER) AND AN RN, TWO CHILD FORENSIC INTERVIEWERS, A CHILD/FAMILY VICTIM ADVOCATE, TRAUMA COUNSELORS, AND FIVE ADMINISTRATIVE PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR, THE PROGRAM DIRECTOR, GRANT-WRITER, FISCAL MANAGER, FUNDRAISING AND EVENT COORDINATOR. CACNEPA TEAM MEMBERS ARE ON CALL 24/7. 693390 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 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 6 0 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 1 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X MEGHAN GAGORIK EXECUTIVE DIRECTOR 5709697313 1710 MULBERRY STREET SCRANTON PA 18501 JUDGE MICHAEL J BARRASSE PRESIDENT 0.20 X X 0 0 0 BILL BROWNING TREASURER 0.20 X X 0 0 0 NICHOLAS COLANGELO PHD SECRETARY 0.20 X X 0 0 0 GEORGE BEIBER DIRECTOR 0.20 X 0 0 0 SUSAN COGNETTI DIRECTOR 0.20 X 0 0 0 JUDGE ANDREW JARBOLA DIRECTOR 0.20 X 0 0 0 PAUL YESTRUMSKAS ESQ DIRECTOR 0.20 X 0 0 0 MARIA SORDONI DIRECTOR 0.20 X 0 0 0 LISA GOLDEN DIRECTOR 0.20 X 0 0 0 COLONEL ROBERT EVANCHICK DIRECTOR 0.20 X 0 0 0 GERARD KARAM ESQ DIRECTOR (UNTIL 6/2022) 0.20 X 0 0 0 MARGARET KOHLER DIRECTOR (UNTIL 4/22) 0.20 X 0 0 0 MEGHAN GAGORIK EXECUTIVE DIR, (BEG. 11/23) 40.00 X 0 0 0 MARSHA PIGGA EXECUTIVE DIRECTOR 40.00 X 80000 0 0 80000 0 0 0 0 0 0 0 10200 216864 328885 555949 PROGRAM SERVICE 561000 503726 503726 503726 26 26 28257 10200 10431 17826 17826 INSURANCE CLAIM REIMBU 900099 7450 7450 7450 1084977 503726 0 25302 2110 2110 80000 80000 559799 310769 249030 22188 10610 11578 58680 28059 30621 14900 14900 6200 6200 74322 74322 1121 1121 86349 86349 9911 9911 22064 22064 56715 56715 214 214 15198 15198 49814 48606 1208 REPAIRS & MAINTENANCE 13584 13584 SMALL EQUIPMENT 6063 6063 DUES AND LICENSES 3761 3511 250 SPECIAL EVENTS 3681 3681 4184 4184 1090858 693390 393787 3681 42915 33326 171641 391054 36136 0 416364 67633 363929 348731 1653820 1408682 2268441 2181793 89628 75500 0 165128 X 2261206 2009430 7235 7235 2268441 2016665 2268441 2181793 -5881 -245895 0 X 0 0 0 X 382772 712485 572886 655593 555949 2879685 396700 290501 267030 340423 503726 1798380 779472 1002986 839916 996016 1059675 4678065 0 0 0 4678065 26 26 26 26 35707 35707 779472 1002986 839916 996016 1095408 4713798 0.99240 1.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE CLAIM REIMBURSEMENT - 2022 AMOUNT: $ 7,450. NON-CHARITABLE FUNDRAISING RECEIPTS - 2022 AMOUNT: $ 28,257. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 94831 94831 294633 40733 253900 26900 26900 0 348731 MOONLIGHT 5K RUN 38457 10200 28257 10431 38457 10200 28257 10431 10431 17826 FORM 990, PART VI, SECTION A, LINE 5 SINCE THE FILING OF ITS MOST RECENT FORM 990, CHILDREN'S ADVOCACY CENTER OF NORTHEASTERN PENNSYLVANIA ("CACNEPA") BECAME AWARE OF A POTENTIAL UNAUTHORIZED DIVERSION OF CACNEPA ASSETS TOTALING APPROXIMATELY $400,000 OVER A PERIOD OF MULTIPLE YEARS, ALLEGEDLY COMMITTED BY A LONG-TERM STAFF MEMBER OF CACNEPA. THIS POTENTIAL DIVERSION OF ASSETS WAS DISCOVERED AFTER THE RESIGNATION OF THE LONG-TIME STAFF MEMBER. CACNEPA ENGAGED A CERTIFIED FRAUD EXAMINER, ENROLLED AGENT, AND RETIRED IRS-CRIMINAL INVESTIGATION SPECIAL AGENT TO CONDUCT A FORENSIC ANALYSIS CONCERNING THE ALLEGED DIVERSION. FOLLOWING THE COMPLETION OF SUCH FORENSIC ANALYSIS, CACNEPA NOTIFIED LAW ENFORCEMENT ABOUT THE ALLEGED DIVERSION AND CACNEPA HAS COOPERATED FULLY IN THE ONGOING CRIMINAL INVESTIGATIONS. CACNEPA ALSO RETAINED THE SERVICES OF A REGIONAL LAW FIRM AND FORENSIC EXPERTS FROM A NATIONAL PUBLIC ACCOUNTING AND CONSULTING FIRM TO REVIEW AND SUGGEST REVISIONS TO CACNEPA PROCEDURES REGARDING MORE STRINGENT CONTROLS, MONITORING, AND FINANCIAL OVERSIGHT AND CACNEPA MODIFIED ITS RELEVANT PROCEDURES IN ACCORDANCE WITH SUCH RECOMMENDATIONS. IN ADDITION, CACNEPA HAS ENGAGED THE NATIONAL PUBLIC ACCOUNTING AND CONSULTING FIRM AS ITS NEW AUDITOR FOR FISCAL YEAR ENDED DECEMBER 31, 2022 AND THEREAFTER. CACNEPA HAS ALSO OUTSOURCED ITS INTERNAL FINANCIAL ACCOUNTING TO A THIRD-PARTY ACCOUNTING AND ADVISORY FIRM. CACNEPA IS IN THE PROCESS OF SEEKING RECOVERY OF THE DIVERTED FUNDS FROM ITS INSURANCE CARRIERS AND CONSIDERING OTHER MEANS OF RECOUPMENT OF SUCH FUNDS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS INITIALLY REVIEWED BY THE ORGANIZATION'S SOLICITOR. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ARTICLE 8.01 OF THE BYLAWS INCLUDES A CONFLICT OF INTEREST POLICY THAT APPLIES TO DIRECTORS AND OFFICERS OF CACNEPA. SECTION 3 OF THE "WORKPLACE EXPECTATIONS" SECTION OF CACNEPA'S EMPLOYEE HANDBOOK (THE "HANDBOOK") INCLUDES A CONFLICT OF INTEREST POLICY THAT APPLIES TO EMPLOYEES OF CACNEPA. UNDER THE BYLAWS, A CONFLICT OF INTEREST IS TO BE DISCLOSED TO THE BOARD OF DIRECTORS OR THE APPLICABLE COMMITTEE THEREOF. EMPLOYEES ARE REQUIRED TO CONSULT WITH THE EXECUTIVE DIRECTOR ABOUT ACTIVITIES THAT MAY BE COVERED BY THE HANDBOOK'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A CACNEPA'S BOARD APPOINTED A SEARCH COMMITTEE CONSISTING OF MEMBERS OF ITS BOARD AND THE BOARD SOLICITOR, AND HIRED A RECRUITMENT COMPANY (ONE SOURCE), TO SECURE A QUALIFIED CANDIDATE FOR THE EXECUTIVE DIRECTOR POSITION. SUCH COMMITTEE SOLICITED THE ADVICE OF ONE SOURCE AND CONSIDERED PAST PRACTICE IN DETERMINING THE COMPENSATION FOR THE EXECUTIVE DIRECTOR POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.