2024-09-04T09:46:58-05:00 2022-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 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 2024-09-04 1 0 X KERRI N BOGDA CPA P00760402 7177404863 2023-12-20 X 2022 2024-08-08 14:25:15Z X MEGHAN GAGORIK 1710 MULBERRY STREET SCRANTON PA 18501 1131237 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 35855 0 25276 996016 1120806 106438 2110 0 0 590854 720669 0 0 3681 236592 382195 933884 1104974 62132 15832 2268441 2070556 0 116334 2268441 1954222 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 686206 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. 686206 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 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 35855 35855 28257 10200 10431 17826 17826 INSURANCE CLAIM REIMBU 900099 7450 7450 7450 1120806 503726 0 61131 2110 2110 80000 80000 559801 300120 259681 22188 10610 11578 58680 27083 31597 14900 14900 6200 6200 9673 9673 81591 81591 1121 1121 86349 86349 2980 2980 24187 24187 55399 55399 214 214 13456 13456 49814 48606 1208 REPAIRS & MAINTENANCE 12776 12776 DUES & SUBSCRIPTIONS 10692 10442 250 SMALL EQUIPMENT 6063 6063 SPECIAL EVENTS 3681 3681 3099 3099 1104974 686206 415087 3681 42915 33326 171641 312053 36136 0 416364 99869 363929 316495 1653820 1408682 2268441 2070556 40834 75500 0 116334 X 2261206 1946987 7235 7235 2268441 1954222 2268441 2070556 X 15832 -272051 -58000 X 0 1 X 1 0 X 382772 712485 572886 655593 555949 2879685 396700 290501 267030 340423 503726 1798380 779472 1002986 839916 996016 1059675 4678065 0 0 0 4678065 35855 35855 35855 35855 35707 35707 779472 1002986 839916 996016 1131237 4749627 0.98490 1.00000 0.00750 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 72969 221664 26900 26900 0 316495 X 791513 -272051 -67673 -339724 1131237 -10431 -10431 1120806 1105732 10431 10431 1095301 9673 9673 1104974 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE 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. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATION EXPENSES. THERE WERE NO UNRECOGNIZED TAX BENEFITS RECORDED DURING THE PERIODS PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: MISAPPROPRIATION OF FUNDS -58,000. INV. MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS -9,673. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -10,431. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 10,431. PART XII, LINE 4B - OTHER ADJUSTMENTS: INV. MGT. FEES NETTED AGAINST REVENUE ON FINANCIALS 9,673. 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. FORM 990, PART XI, LINE 9: MISAPPROPRIATION OF ASSETS -58,000. FORM 990 AMENDED RETURN: THIS FORM 990 IS BEING AMENDED DUE TO CHANGES IN THE FINANCIAL STATEMENTS THAT WERE ISSUED AFTER THE 990 FILING AS FOLLOWS: THE AMOUNTS BELOW SUMMARIZE THE CHANGES TO PART VIII: ORIGINAL RETURN ($) AMENDED RETURN ($) LINE 3 26 37,842 LINE 12 1,084,977 1,120,806 AMOUNTS ON PART IX, LINES 7 THROUGH 24 HAVE CHANGED SIGNIFICANTLY. THE TOTAL ON LINE 25 IS SUMMARIZED BELOW: ORIGINAL RETURN ($) AMENDED RETURN ($) LINE 25 (COL A) 1,090,858 1,104,974 LINE 25 (COL B) 693,390 686,206 LINE 25 (COL C) 393,787 415,087 LINE 25 (COL D) 3,681 3,681 AMOUNTS ON PART X, LINES 1 THROUGH 33 HAVE CHANGED SIGNIFICANTLY. THE TOTALS FOR ASSETS, LIABILITIES, AND NET ASSETS ARE SUMMARIZED BELOW: ORIGINAL RETURN ($) AMENDED RETURN ($) LINE 16 2,181,793 2,070,556 LINE 26 165,128 116,334 LINE 32 2,016,665 1,954,222 THE AMOUNTS BELOW SUMMARIZE THE CHANGES TO PART XI: ORIGINAL RETURN ($) AMENDED RETURN ($) LINE 1 1,084,977 1,120,806 LINE 2 1,090,858 1,104,974 LINE 3 -5,881 15,832 LINE 5 -245,895 -272,051 LINE 9 0 -58,000 LINE 10 2,016,665 1,954,222 DUE TO THE CHANGES IN REVENUE AND EXPENSE AMOUNTS, FOLLOWING SCHEDULES HAVE BEEN AMENDED TO REFELCT THE CHANGES: - SCHEDULE A - SCHEDULE D