2024-04-23T07:20:25-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 231598117 CATHOLIC CHARITIES OF THE DIOCESE OF ALLENTOWN INC CATH 6104351541 402 WEST CHEW STREET ALLENTOWN PA 18102 ANDREA KOCHAN NEAGLE MANAGING DIRECTOR 6104351541 2024-04-22 1 ANDREA KOCHAN NEAGLE XXX-XX-XXXX 1 X KERRI N BOGDA CPA P00760402 7177404863 2024-04-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREA KOCHAN NEAGLE 402 WEST CHEW STREET ALLENTOWN PA 18102 6437906 0 X WWW.CATHOLICCHARITIESAD.ORG X 1954 PA CATHOLIC CHARITIES PROVIDES HUMAN SERVICES TO ANYONE IN NEED, REGARDLESS OF THEIR FAITH. 8 8 42 283 0 0 6812899 6003932 321904 298730 118678 -3048 -21853 -20943 7231628 6278671 4282870 3656385 0 0 1845312 1874455 0 0 184202 880202 725907 7008384 6256747 223244 21924 7410620 8040816 582568 874224 6828052 7166592 X THE MISSION OF CATHOLIC CHARITIES IS TO PROVIDE COMPASSIONATE HUMAN SERVICES WITH RESPECT FOR THE SANCTITY OF ALL HUMAN LIFE. 0 0 4263587 3097840 251864 COMMUNITY AND VETERANS SUPPORT SERVICES AND CASE MANAGEMENTIN PARTNERSHIP WITH PRIVATE DONORS AND GOVERNMENT AGENCIES IN A WIDE RANGE OF AREAS, CATHOLIC CHARITIES OFFERS HOUSING LOCATION AND RENTAL ASSISTANCE, UTILITY BILL BUDGETING AND PAYMENT ASSISTANCE, AND DISASTER RELIEF ASSISTANCE. A PROGRAM FOR OLDER ADULTS, ENSURING THEIR SAFETY AND INDEPENDENCE IS ALSO PART OF OUR SERVICES. SOLE ADMINISTRATOR OF THE FEDERAL SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM IN LEHIGH, NORTHAMPTON AND SCHUYLKILL COUNTIES, AND WORK IN PARTNERSHIP WITH ADDITIONAL AGENCIES IN BERKS AND CARBON COUNTIES. THE PROGRAM PROVIDES CASE MANAGEMENT AND SUPPORTIVE SERVICES TO PREVENT THE IMMINENT LOSS OF A VETERAN'S HOME OR IDENTIFY A NEW, MORE SUITABLE HOUSING SITUATION FOR THE INDIVIDUAL AND HIS OR HER FAMILY; OR TO RAPIDLY RE-HOUSE VETERANS AND THEIR FAMILIES WHO ARE HOMELESS AND MIGHT REMAIN HOMELESS WITHOUT THIS ASSISTANCE. 909680 558545 0 COMMUNITY FOOD SERVICES: SOUP KITCHENS AND PANTRIES IN FIVE COUNTY AREATHE ALLENTOWN ECUMENICAL SOUP KITCHEN AND PANTRY, THE POTTSVILLE AREA KITCHEN, AND THE BERKS COUNTY FOOD DISTRIBUTION ALL OPERATE TO ADDRESS FOOD INSECURITY. THERE ARE NO BARRIERS TO FOOD ACCESS IN ANY OF THE COMMUNITY FOOD SERVICE PROGRAMS OFFERED BY CATHOLIC CHARITIES. DUE TO COVID RESTRICTIONS STILL IN PLACE DURING 2022, THE KITCHENS PRIMARILY OPERATED ON A "TAKE-OUT" BASIS. ADDITIONAL FRESH GROCERY ITEMS, MADE AVAILABLE THROUGH CORPORATE PARTNERSHIPS, WERE MADE AVAILABLE WEEKLY IN THE ALLENTOWN KITCHEN. HOT MEALS ARE SERVED THREE DAYS PER WEEK IN ALLENTOWN, AND FOUR DAYS PER WEEK IN POTTSVILLE. THE BERKS COUNTY FOOD DISTRIBUTION TAKES PLACE ONCE PER MONTH TO APPROXIMATELY 50 PEOPLE. 223884 0 0 CERTIFIED LONG-TERM CARE OMBUDSMAN PROGRAMCATHOLIC CHARITIES IS THE SOLE PROGRAM ADMINISTRATOR FOR THE COMMONWEALTH OF PENNSYLVANIA'S LONG-TERM CARE OMBUDSMAN PROGRAM IN LEHIGH AND NORTHAMPTON COUNTIES, SERVING 125+ FACILITIES. CERTIFIED OMBUDSMAN WORK TO RESOLVE COMPLAINTS AND ISSUES ON BEHALF OF INDIVIDUALS RESIDING IN LONG-TERM CARE SETTINGS, SUCH AS NURSING HOMES, ASSISTED LIVING FACILITIES, AND PERSONAL CARE HOMES. OMBUDSMEN EMPOWER RESIDENTS BY EDUCATING THEM ON THEIR RIGHTS UNDER FEDERAL AND STATE LAW AND ADVOCATE FOR THOSE WHO ARE UNABLE TO ADVOCATE FOR THEMSELVES, TO ENSURE THAT THEY RECEIVE THE HIGHEST QUALITY OF CARE. 200064 0 26064 COUNSELING AND PREGNANCY AND PARENTING SUPPORT SERVICESPROFESSIONAL COUNSELORS OFFER HELP IN AREAS SUCH AS DEPRESSION, ANXIETY, MARRIAGE AND FAMILY ISSUES. INSURANCES ARE ACCEPTED FOR SERVICES AND WE ALSO OFFER A SLIDING FEE SCALE BASED ON HOUSEHOLD NET INCOME. NO COST PROFESSIONAL COUNSELING IS OFFERED IN ALL OF OUR DIOCESAN HIGH SCHOOLS AND SOME ELEMENTARY SCHOOLS. THE COUNSELING PROGRAM ALSO OFFERS PREGNANCY AND PARENTING COUNSELING AND MATERIAL ASSISTANCE. 100758 0 20802 IMMIGRATION SERVICESCATHOLIC CHARITIES PROVIDES: CONSULTATIONS, FAMILY PETITIONS, ADJUSTMENT OF STATUS AND CONSULAR PROCESSING, TRAVEL DOCUMENTS, REPLACEMENT AND RENEWAL OF LOST/STOLEN AND EXPIRED ALIEN REGISTRATION AND EMPLOYMENT AUTHORIZATION CARDS, DEFERRED ACTION FOR CHILDHOOD ARRIVALS, EMPLOYMENT AUTHORIZATION, TEMPORARY PROTECTED STATUS, NON-IMMIGRANT VISAS ("K", "T", "U AND "V"), AND REPRESENTATION AT USCIS INTERVIEWS 300822 0 46866 5697973 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 394 0 42 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X SUSAN MAZZA FINANCE ADMINISTRATOR 6104351541 402 WEST CHEW STREET ALLENTOWN PA 18102 LISA GEOSITS CHAIR 5.00 X X 0 0 0 ANDREA KOCHAN NEAGLE VICE CHAIR (UNTIL 5/23)/MNG. DIR. (AS OF 5/23) 37.50 X X 0 0 0 TIMOTHY DUCKWORTH JR TREASURER 1.00 X X 0 0 0 CHRISTOPHER KINSELLA SECRETARY 1.00 X X 0 0 0 REV MSGR WALTER SCHEAFFER BOARD MEMBER 1.00 X 0 0 0 REV DAVID KOZAK BOARD MEMBER 1.00 X 0 0 0 PATRICIA MILOT BOARD MEMBER 1.00 X 0 0 0 CHRISTINE LECLAIR BOARD MEMBER 1.00 X 0 0 0 REV RICHARD BRENSINGER BOARD MEMBER 1.00 X 0 0 0 ROBERT NICOLELLA EXECUTIVE DIRECTOR (UNTIL 9/23) 37.50 X 87898 0 23836 87898 0 23836 0 0 0 0 0 132285 224205 3465971 2181471 633964 6003932 PROGRAM FEES 900099 298730 298730 298730 13552 13552 91610 87184 21026 4426 -21026 -16600 -16600 28904 224205 51025 -22121 -22121 MISCELLANEOUS 900099 1178 1178 1178 6278671 298730 0 -23991 3656385 3656385 131821 131821 1235419 919466 200411 115542 50877 36009 8506 6362 305597 264701 25953 14943 150741 118580 21567 10594 8166 3289 4780 97 44325 44325 5000 5000 171928 148526 21570 1832 35768 8490 1695 25583 78332 66131 8675 3526 43071 41293 1665 113 202601 189185 9187 4229 33461 32553 888 20 38561 33499 4586 476 36942 36272 452 218 STAFF DEVELOPMENT 19670 8751 10752 167 BAD DEBTS EXPENSE 2260 1760 500 FOOD 718 718 ACTIVITIES 544 544 4560 4560 6256747 5697973 374572 184202 523808 198153 663259 354312 642745 521953 27595 56358 832324 476880 405733 355444 4360393 5198662 572521 787087 783413 7410620 8040816 100592 195909 481976 105794 0 572521 582568 874224 X 5581185 5845376 1246867 1321216 6828052 7166592 7410620 8040816 X 21924 320290 -3674 X 0 1 X 1 0 X 2180423 2284902 4213021 6812899 6003932 21495177 2180423 2284902 4213021 6812899 6003932 21495177 21495177 9724 6927 7495 6906 13552 44604 51364 45912 701 31682 30082 159741 21699522 1379830 0.99060 0.98730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING NON-CHARITABLE RECEIPTS - 2018 AMOUNT: $ 50,559. 2019 AMOUNT: $ 45,713. 2021 AMOUNT: $ 30,682. 2022 AMOUNT: $ 28,904. BAD DEBT RECOVERY - 2018 AMOUNT: $ 405. 2021 AMOUNT: $ 260. MISCELLANEOUS INCOME - 2018 AMOUNT: $ 400. 2019 AMOUNT: $ 199. 2020 AMOUNT: $ 701. 2021 AMOUNT: $ 740. 2022 AMOUNT: $ 1,178. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5155611 338268 23788 5470091 5285333 486664 -616386 5155611 3814861 565084 905388 5285333 3760404 63424 8967 3814861 3733038 119438 92072 3760404 0.99793 0.00207 0.00000 0 0 14600 14600 356964 101757 255207 625 463 162 460135 374660 85475 355444 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 783413 783413 LEASE LIABILITY 572521 572521 X 6646312 320290 -3674 316616 6329696 -51025 -51025 6278671 6307772 51025 51025 6256747 0 6256747 PART V, LINE 4: THE PURPOSE OF THE FUNDS FUNCTIONING AS AN ENDOWMENT IS TO SUPPORT THE CORPORATION AND ITS MISSION OVER THE LONG-TERM. ACCORDINGLY, THE PRIMARY INVESTMENT OBJECTIVES OF THE ENDOWMENT ARE TO: (1) PRESERVE THE REAL PURCHASING POWER OF THE PRINCIPAL, AND (2) PROVIDE A STABLE SOURCE OF PERPETUAL FINANCIAL SUPPORT IN ACCORDANCE WITH THE OBJECTIVES OF THE BOARD OF DIRECTORS. 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. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL TRUST -3,674. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -51,025. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 51,025. GALA 2023 253109 224205 28904 28906 1700 20419 253109 224205 28904 28906 1700 20419 51025 -22121 1 DIRECT HOUSING ASSISTANCE 1077 2909736 FOOD BOXES 37678 333225 COST DONATED FOOD DISTRIBUTED IN PREPARED BOXES MATERIAL GOODS/GIFT CARDS 212 54795 COST DONATED MATERIAL GOODS AND GIFT CARDS SOUP KITCHEN MEALS 54290 18235 152290 COST MEALS PROVIDED TO INDIVIDUALS UTILITY ASSISTANCE 182 94450 COST UTILITY ASSISTANCE CLOTHING 15609 93654 COST DONATED CLOTHING PART I, LINE 2: THE ORGANIZATION MAINTAINS BOOKS AND RECORDS PERTAINING TO THE CHARITABLE ASSISTANCE THAT IT GRANTS. WHERE NECESSARY AND/OR PRUDENT, THE ORGANIZATION WILL PROVIDE MONETARY ASSISTANCE TO OTHER ORGANIZATIONS ON BEHALF OF INDIVIDUALS, SUCH AS HOUSING ASSISTANCE. THE ORGANIZATION PROVIDES ASSISTANCE TO ALL THOSE IN NEED AND WILL VERIFY NEED WHERE NECESSARY AND/OR PRUDENT. EACH PROGRAM OF CATHOLIC CHARITIES HAS ITS OWN SELECTION CRITERIA FOR ASSISTANCE TO INDIVIDUALS. PROOF OF INCOME IS REQUIRED FOR MOST PROGRAMS, INCLUDING HOUSING AND COUNSELING. X 93654 THRIFT VALUE X 91968 489280 COST X VARIOUS BABY ITEMS 2271 50022 COST X GIFT CARDS 18 1008 COST 0 0 0 0 PART I, COLUMN (B): THE NUMBER REPORTED IN PART I, COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE THE BISHOP OF THE DIOCESE OF ALLENTOWN, THE VICAR GENERAL, AND THE SECRETARY FOR CLERGY. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE POWER TO ELECT AND REMOVE BOARD DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS OF THE CORPORATION HAVE CERTAIN POWERS RESERVED EXCLUSIVELY TO THEM OF WHICH SOME ARE MENTIONED BELOW: TO DETERMINE THE POLICIES OF THE CORPORATION AS THEY RELATE TO ITS MISSION. TO AMEND, REVISE OR OTHERWISE MODIFY THE BYLAWS AND ARTICLES OF INCORPORATION. TO PURCHASE, SELL, LEASE, MORTGAGE, TRANSFER AND/OR ENCUMBER REAL ESTATE. TO CONSOLIDATE, MERGE, OR LIQUIDATE THE CORPORATION. TO APPOINT AND/OR REMOVE THE MEMBERS OF THE BOARD OF DIRECTORS. TO APPOINT OR REMOVE THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL INITIALLY BE REVIEWED INTERNALLY BY THE EXECUTIVE DIRECTOR AND FINANCE ADMINISTRATOR. FOLLOWING THE INITIAL INTERNAL REVIEW, THE DRAFT FORM 990 WILL BE REVIEWED BY THE FINANCE AND AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. UPON COMMITTEE APPROVAL, ALL BOARD MEMBERS WILL RECEIVE A COPY OF THE COMPLETED RETURN PRIOR TO THE RETURN BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY ANNUALLY REQUIRES DIRECTORS AND OFFICERS TO SIGN A CONFLICT OF INTEREST STATEMENT. ANY DIRECTOR OR OFFICER IS REQUIRED TO DISCLOSE CONFLICTS OR POTENTIAL CONFLICTS TO THE ORGANIZATION'S PRESIDENT WHEN HE OR SHE BECOMES AWARE OF SUCH A SITUATION. THE PRESIDENT OR DESIGNEE WILL INVESTIGATE ALL RELEVANT FACTS AND CIRCUMSTANCES AND REPORT HIS OR HER CONCLUSIONS TO THE EXECUTIVE COMMITTEE OF THE BOARD. THE DIRECTOR OR OFFICER WILL BE EXCUSED FROM ANY BOARD LEVEL DISCUSSION OF THE CONFLICT. THE CONFLICT OF INTEREST POLICY EXPLICITLY STATES FAMILY AND BUSINESS RELATIONSHIPS MUST BE SCRUTINIZED FOR CONFLICTS AS WELL. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR KEY EMPLOYEES, INCLUDING THE EXECUTIVE DIRECTOR, ADMINISTRATORS, AND DIRECTOR OF ADVANCEMENT, IS SET IN CONSULTATION WITH THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS AND THE DIOCESAN HUMAN RESOURCE DIRECTOR. CATHOLIC CHARITIES COMPARES ITS COMPENSATION WITH NATIONAL SALARY DATA SURVEYS (THE MOST RECENT IN JULY 2014) TO ENSURE SALARIES REMAIN WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. ANNUAL INCREASES ARE APPROVED BY THE BOARD AND ARE RECORDED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE AGENCY WILL PROVIDE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL TRUST -3,674. DIOCESE OF ALLENTOWN 4029 W TILGHMAN ST ALLENTOWN PA 18105 231598116 RELIGIOUS INSTITUTION PA 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0