2024-10-28T15:13:40-04:00 2023-12-31 232426656 BUCKNO LISICKY & COMPANY PC 1167 INTERCHANGE ROAD LEHIGHTON PA 18235 990 2023-01-01 300946892 DISCOVERING MERCY DISC 6105708435 PO BOX 58 MAUMEE OH 435371763 CHARLOTTE DYMARKOWSKI INT. EXEC. DIRECTOR 4194024241 2024-08-12 true JOSEPH A MASTRIANI P00280529 6103776960 2024-10-28 2023 2024-10-15 13:58:12Z X CHARLOTTE DYMARKOWSKI 384277 false X WWW.DISCOVERINGMERCY.ORG X 2017 PA TO SEE ADULT SURVIVORS OF SEVERE CHILDHOOD TRAUMA AND ABUSE JOURNEY FORM FEAR TO LOVE. 6 6 6 0 176484 126546 174419 250463 17 7 4212 7261 355132 384277 0 0 219076 260983 0 0 120715 169359 339791 430342 15341 -46065 349147 336162 267117 300178 82030 35984 TO SEE ADULT SURVIVORS OF SEVERE CHILDHOOD TRAUMA AND ABUSE JOURNEY FORM FEAR TO LOVE. false false 150362 73942 TO OFFER ADULT SURVIVORS OF CHILDHOOD TRAUMA AND A ABUSE HOPE, HEALING AND EDUCATION THROUGH COMPASSIONATE LAY-COUNSELING. 133863 176521 TO TRAIN AND MENTOR LEADERS WHO HAVE PASSION FOR SERVING SURVIVORS, THEREBY EXPANDING OUR SERVICES AROUND THE WORLD. 284225 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true false false false true false true false false false false false false false false false true 7 0 false 6 true false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true false false PA X CHARLOTTE DYMARKOWSKI 4194024241 PO BOX 58 MAUMEE OH 435371763 SHARON SHIPWASH CO EXEC. DIR 40.00 X X 88225 0 0 HEATHER MINNICH CO EXEC. DIR 40.00 X X 77500 0 0 KRISTIN CRESSMAN DIRECTOR- OP 40.00 X 61350 0 0 DONNA ANDREWS BOARD MEMBER X 0 0 0 BRENDA BRUNTJEN BOARD MEMBER X 0 0 0 RONI DALLY BOARD MEMBER X 0 0 0 CHARLOTTE DYMARKOWSKI INT. EXEC. D X X 0 0 0 MICHAEL GLASS BOARD MEMBER X 0 0 0 ANNEROSE LEDERMAN BOARD MEMBER X 0 0 0 JORDAN ROY BOARD MEMBER X 0 0 0 MARK L SHOEMAKER BOARD MEMBER X 0 0 0 227075 false false false 126546 126546 CURRICULUM TUITION 176521 176521 MINISTRY FEES 73942 73942 250463 7 7 OTHER INCOME 5097 5097 PAYMENT PROCESSING FEES 2164 2164 7261 384277 257731 241579 163362 78217 19404 13008 6396 9268 9268 12278 12278 4869 58 4811 15016 7851 7165 63478 63478 18201 10429 7772 808 708 100 2887 2887 11061 11061 6764 6764 19051 6744 12307 CLIENT FEE CHARGE OFFS 3199 3199 MEALS 2479 223 2256 430342 284225 146117 0 104442 72583 3552 7095 2220 7650 267311 18477 238933 248834 349147 336162 4326 8022 19766 57335 243025 234821 267117 300178 X 75243 30850 6787 5134 82030 35984 349147 336162 X -46065 19 X false false X 169260 162411 177872 176484 126546 812573 110876 99112 159629 178648 257731 805996 280136 261523 337501 355132 384277 1618569 1618569 76669 76669 280136 261523 414170 355132 384277 1695238 0.95480 0.95200 0.00000 0.00000 X PART III, LINE 12 76,669 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23047 23047 244264 18477 225787 248834 SHARON SHIPWASH OFFICER ROYALTY PAYMENT false HEATHER MINNICH OFFICER ROYALTY PAYMENT false 44436 SHARON SHIPWASH OFFICER 31739 ROYALTY PAYMENT true HEATHER MINNICH OFFICER 31738 ROYALTY PAYMENT true SCHEDULE L, PART V IN JUNE OF 2023, DISCOVERING MERCY'S THEN-BOARD PRESIDENT ENTERED INTO A LICENSING AGREEMENT FOR INTELLECTUAL PROPERTY WITH FERN & AUDREY LLC, AN ENTITY OWNED WHOLLY BY SHARON SHIPWASH AND HEATHER MINNICH, WHO WERE BOTH OFFICERS AND EMPLOYEES AT THE TIME OF THE AGREEMENT'S EXECUTION. THE NON-EXCLUSIVE LICENSING AGREEMENT PROVIDED FOR PAYMENT OF 50% OF GROSS REVENUES FROM DISCOVERING MERCY'S CURRICULUM PROGRAM TO FERN & AUDREY LLC. THE AGREEMENT ALSO PROVIDED FOR 120,000 TO BE PAID TO FERN & AUDREY LLC FOR THE USE OF INTELLECTUAL PROPERTY IN YEARS PAST. THE OFFICERS AND EMPLOYEES, SHARON SHIPWASH AND HEATHER MINNICH, APPROACHED THE BOARD CLAIMING OWNERSHIP OF THE INTELLECTUAL PROPERTY IN QUESTION AND REQUESTED ASSIGNMENT AND LICENSING FOR THE CURRICULUM PROGRAM TO DISCOVERING MERCY, AFTER HAVING SOUGHT LEGAL COUNSEL ON THE MATTER ON BEHALF OF DISCOVERING MERCY. THE BOARD COMPILED QUESTIONS TO BE PROPOSED TO THE ATTORNEY VIA ORGANIZATION STAFF. THESE QUESTIONS WERE ULTIMATELY ANSWERED. NO OTHER MEMBER OF THE BOARD HAD ACCESS TO, OR DIRECT CONTACT WITH THE ATTORNEYS ON THIS MATTER. THE BOARD REQUIRED A MARKET EVALUATION PRIOR TO EXECUTION, AND STATED NO LICENSE AGREEMENT WOULD BE ACCEPTED IF IT CONTAINED ARREARS. WITHOUT OBTAINING THE REQUIRED MARKET VALUATION, THE THEN-BOARD PRESIDENT ENTERED INTO THE AGREEMENT INCLUDING ARREARS, WITHOUT AUTHORIZATION FROM THE BOARD, CONTRARY TO THE STIPULATIONS PUT FORTH BY THE BOARD OF DIRECTORS AND THE REQUIREMENTS STIPULATED IN THE ORGANIZATION'S GOVERNING DOCUMENTS. THIS LICENSE CONTINUED IN FORCE UNTIL APRIL OF 2024 WHEN THE BOARD SOUGHT INDEPENDENT LEGAL COUNSEL AND WERE ADVISED OF THE DEFICIENCIES IN THE AGREEMENT. AFTER RECEIVING THIS INDEPENDENT LEGAL OPINION, THE BOARD CEASED HONORING THE LICENSING AGREEMENT. THE ORGANIZATION WILL REPORT AN EXCESS BENEFIT TRANSACTION ON ITS 2024 990 TO REPORT THE PAYMENTS MADE PRIOR TO THE AGREEMENT'S INVALIDATION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 WAS BROUGHT BEFORE THE BOARD OF DIRECTORS AND A MOTION TO APPROVE WAS UNANIMOUSLY PASSED. THE BOARD UTILIZED LINE BY LINE REVIEW OF BOTH FORM 990 AND RELEVANT SCHEDULES, ALONG WITH PENNSYLVANIA ASSOCIATION OF NONPROFIT ORGANIZATIONS' CHECKLIST OF SPECIFIC REVIEW AREAS. FORM 990, PAGE 6, PART VI, LINE 12C WHEN INTERVIEWING FOR KEY POSITIONS OR OFFICES, A REVIEW OF OUR CONFLICT OF INTEREST POLICY AND DISCLOSURE AGREEMENT IS SIGNED BY EACH MEMBER. THIS WAS COMPLETED AND SIGNED BY EXECUTIVE AND ASSISTANT DIRECTOR IN 2017. NO CONFLICTS OF INTEREST WERE DISCLOSED. THIS IS MONITORED ANNUALLY BY THE BOARD OF DIRECTORS VIA SIGNED STATEMENT. MAY OF 2019 THIS FORM WAS COLLECTED FROM THE BOARD OF DIRECTORS AND DISCUSSED AT THE QUARTERLY MEETING. SIGNED STATEMENTS FROM ALL DIRECTORS AND OFFICERS ARE ON FILE. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY REVIEWED AND APPROVED BY THE BOARD AND APPROVED PER THE RESEARCH DONE USING "BROADBANDING " METHOD ALONGSIDE A COMPARISON OF FINANCIAL CAPACITY AND REGOINAL AVERAGES FOR APPLICABLE RESPONSIBILITIES. FORM 990, PAGE 6, PART VI, LINE 19 CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX FORMS ARE AVAILABLE UPON REQUEST TO THE PUBLIC. THIS ORGANIZATION RETAINS THE GOLD SEAL ASSIGNED BY GUIDESTAR FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 19