The Compassionate Friends Saipan Chapter in Oak Brook, Illinois (IL)

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The Compassionate Friends Saipan Chapter
Employer Identification Number (EIN)362968329
Name of OrganizationThe Compassionate Friends Saipan Chapter
AddressPO BOX 3696, Oak Brook, IL 60522-3696
Websitehttp://WWW.COMPASSIONATEFRIENDS.ORG
ActivitiesOther health services, Other instruction and training
SubsectionCharitable Organization, Educational Organization
Ruling Date01/1979
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$100,000 to $499,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$444,333
Amount of Income$1,129,923
Form 990 Revenue Amount$996,609
National Taxonomy of Exempt Entities (NTEE)Mental Health, Crisis Intervention:


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Amount of income in 2014: $1,129,923 (it was $996,609 in 2013)
The Compassionate Friends Saipan Chapter: 

 $1,129,923
Other organizations performing similar types of work: 

 $267,135

Assets in 2014: $444,333 (it was $444,333 in 2013)
This organization: 

 $444,333
Other organizations performing similar types of work: 

 $28,528

Expenses in 2013: $1,147,514
This organization: 

 $1,147,514
Other organizations performing similar types of work: 

 $281,092

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 11
This organization: 

 11
Other organizations performing similar types of work: 

 6

Employees paid over $100,000 in 2013: 9.1%
This organization: 

 9.1%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 50.7%
The Compassionate Friends Saipan Chapter: 

 50.7%
Other organizations performing similar types of work: 

 68.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?YesYes
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109668
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return911
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoYes
Did the organization notify the donor of the value of the goods or services provided?NoYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$80,265$154,700
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$22,816$11,986
Total number of individuals who received more than $100,000 of reportable compensation from the organization01
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$1,008,140$991,389$996,609
Contributions, Gifts, Grants and Other Similar Amounts$610,429$489,590$505,153
Program Service Revenue$357,550$432,707$423,624
900099$320,206$307,655
900099$112,501$115,969
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$14,936$7,320$5,552
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-7,036$2,252$8,924
Gross amount from sales of assets other than inventory (Securities / Other)$110,872 / $0$431,184 / $0$107,377 / $0
Less: cost or other basis and sales expenses (Securities / Other)$113,201 / $4,707$423,083 / $5,849$98,453 / $0
Gain or (loss) (Securities / Other)$-2,329 / $-4,707$8,101 / $-5,849$8,924 / $0
Net income/loss from fundraising events$-10,152$12,313$11,120
Gross income from fundraising events$24,860$23,940$22,607
Less: direct expenses$35,012$11,627$11,487
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$42,413$39,457$32,436
Gross sales of inventory, less returns and allowances$69,467$73,750$55,810
Less: cost of goods sold$27,054$34,293$23,374
Miscellaneous Revenue$0$7,750$9,800
541800$7,750$9,800
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$1,000,522$984,096$1,147,514
Grants and other assistance to domestic organizations and domestic governments$14,240$26,846
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$104,237$103,082$166,686
Compensation not included above, to disqualified persons$71,961$56,547
Other salaries and wages$217,750$223,068$209,156
Pension plan accruals and contributions$0$0
Other employee benefits$47,258$51,148
Payroll taxes$32,529$33,087$29,736
Fees for services (non-employees)
Management$0$0
Legal$24,686$44,257
Accounting$10,452$10,740
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$3,105$2,268
Other$0$35,418
Advertising and promotion$0$0
Office expenses$115,599$113,440
Information technology$21,907$35,064
Royalties$0$0
Occupancy$23,248$23,802
Travel$49,305$70,046
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$193,755$220,589
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$353$914
Insurance$5,880$6,051
Other expenses$24,736$39,746
Other expenses$18,374$5,060
Balance Sheet
201120122013
Total assets$572,220$596,294$444,333
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$189,053$91,359
Pledges and grants receivable, net$5,000$6,000
Accounts receivable, net$2,898$981
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$30,820$29,350
Prepaid expenses and deferred charges$13,026$12,646
Land, buildings, and equipment: cost or other basis$1,945$4,196
Investments - publicly traded securities$353,552$299,801
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$41,676$39,230$42,951
Accounts payable and accrued expenses$26,535$23,378
Grants payable$0$0
Deferred revenue$1,460$750
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$11,235$18,823
Total net assets or fund balances$530,544$557,064$401,382
Unrestricted net assets$518,755$387,382
Temporarily restricted net assets$38,309$14,000
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$2,917,717
Subtotal Support$3,037,211
Gifts, grants, contributions, and membership fees received$3,037,211
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$119,494
Total Support$3,170,286
Public Support$3,037,211
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$51,868
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$81,207
Gross receipts from related activities, etc.$1,634,452
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1The Compassionate Friends Saipan ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$1,129,923
2Save Our Sons And Daughters Sosad2441 W Grand Blvd, Detroit, MI 48208-1259MI1987-06$418,696
3The Samaritans IncPO BOX 12004, Hartford, CT 06112CT1984-05$33,456
4Widowed Information & Consultation Service-Wics Tacoma Pierce County6414 N Park Way 323, Tacoma, WA 98407WA1998-04$3,904
54-H Clubs & Affiliated 4-H Organizations, River RatsPo Box 604, Anna, IL 62906IL1979-01$0
6Arms Of Love For Kids1132 Geronimo Ste 254, El Paso, TX 79925-3417TX1998-10$0
7Center For Transformational Healing2042 E Hawthorne St, Tucson, AZ 85719-4936AZ1998-11$0
8Compassionate Friends Inc, 2230 Tcf Of The SandhillsPo Box 3696, Oak Brook, IL 60522-3696IL$0
9Compassionate Friends Inc, 2242 Tcf Mourning Light ChapterPo Box 3696, Oak Brook, IL 60522IL$0
10Compassionate Friends Inc, 2244 Tcf Of Utah Valley ChapterPo Box 3696, Oak Brook, IL 60522IL$0
11Compassionate Friends Inc, 2249 Tcf Of Berkshire County ChapterPo Box 3696, Oak Brook, IL 60522-3696IL1979-01$0
12Parents Of Murdered Children5840 Amlin Circle, Matteson, IL 60443IL1981-12$0
13Pathways Through Grief Inc1249 Waukegan Rd, Glenview, IL 60025-3077IL1998-10$0
14The Compassionate Friends Brazoria County ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL$0
15The Compassionate Friends Inc, 2251 Tcf Of Southern AroostookPo Box 3696, Oak Brook, IL 60522-3696IL1979-01$0
16The Compassionate Friends Inc, 2252 Tcf Central Coast ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
17The Compassionate Friends Inc, 2270 Tcf Of Sullivan County New YorkPo Box 3696, Oak Brook, IL 60522-3696IL$0
18The Compassionate Friends Robertson County ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL$0
19The Compassionate Friends Waverly ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL$0
20The Compassionate Friends Wenatchee Valley ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
Number of organizations performing similar types of work
Alabama1
Arkansas1
Arizona1
California4
Connecticut1
Florida2
Illinois15
Louisiana3
Massachusetts3
Maryland1
Michigan1
Minnesota2
Missouri1
Nebraska1
New Hampshire1
New York2
Ohio4
Oklahoma2
Pennsylvania1
Texas1
Utah1
Virginia2
Washington1
Wisconsin1
West Virginia1
Total54
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralThe Compassionate Friends Saipan ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$1,129,923
SubordinateCompassionate Friends Inc, 1562 Lehigh Valley ChapterPo Box 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Yakima Valley ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Toledo Bend ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Lee County Kentucky ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Ketchikan ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends North Metro ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Sw Mississippi ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Wiregrass ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Southwestern New Mexico ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateCompassionate Friends Inc, 2295 Tcf Of Addison CountyPo Box 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Northeast Alabama ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Stockton ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateCompassionate Friends Inc, 2298 Tcf Of SylacaugaPo Box 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Washington In Area ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Mt Washington Valley ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Southeastern Massachusetts ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Western New York ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Golden Triangle ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
SubordinateThe Compassionate Friends Columbus Nebraska ChapterPO BOX 3696, Oak Brook, IL 60522-3696IL1979-01$0
Number of affiliated organizations
Illinois770
Washington1
Total771

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