2009 Annual Report - Brittany's Hope

OUR INSPIRATIONBrittany’s Hope Foundation was created byCandace and David Abel in January 2000 for thepurpose of advocating for orphaned specialneeds children who are longing for the love of afamily. Our foundation was inspired by their firstadopted child Brittany, whom they adopted whenshe was 12 years old. While Brittany was home forChristmas break during her senior year of college,her life was tragically cut short by a car accident.She was pursuing a career in social work andhoped to help waiting children find loving families.As the Abels reflected upon the person thatBrittany was and the work she planned to do, theyremembered a conversation she shared shortlybefore her death. She said that she “dreamed of aworld where all children know the peace and loveonly a family can provide.” Although Brittany wasunable to pursue her dreams, the Abels wished tohonor her life by beginning the work she intended.As a result, Brittany’s Hope Foundation was born.OUR FUNDINGOur grants and projects are supported private and corporate donations and we are deeplygrateful for the financial assistance we receive. Our administrative expenses are covered by avery generous corporate benefactor, DAS Distributors, Inc., who makes it possible for 100% ofall donations to directly benefit abandoned children around the world.OUR GRANTED CHILDRENOur foundation was created to unite special waiting chiuldren with families who wish toadopt a child but are burdened by the cost of international adoption. We raise funds and workwith our affiliated adoption agencies to lower the cost of adopting special needs children.In 2009, Brittany’s Hope offered a 9 month grant on 234 waiting children at a total of $1,061,500.Of those 234 children, 66 were matched with their forever families, a total of $300,500 ingrants. Since 2000, we have helped match 381 children with their forever families throughover 2 million dollars in adoption grants.

‘09HIGHLIGHTSMedicalInterventionsDuring Brittany’s Hope’s first visit toEthiopia in 2008, we met a young man,Asalafew, who suffered from a severecurvature of the spine caused by spinaltuberculosis. We met him at a hospitalwhere he had been living since his motherdied. The next day while flying to the capital,we met Dr. Rick Hodes who happened to bethe only man in Ethiopia who could help uswith the surgeries necessary for spinal TB.In August of 2009, Asalafew flew to Ghanawith a group of other TB patients to receivehis surgery. Asalafew stands tall todayand is now ready to face the challenges ofbecoming a nurse, a life long dream of his.Brittany’s Hope was able to set $12,200.00aside in 2009 for surgeries and medicalcare that truly changes the future of thechildren who otherwise wouldn’t havethese opportunities.$300,500in Adoption Grants66Children Matched1,042Children Fed50Safe Cribs ProvidedMany orphanages find themselves in acritical situation: more children to feed,with fewer funds and rising food costs.Desperate orphanage staff have turned toour Nutrition Program for assistance.in 2009, Brittany’s Hope raised $41,900 tosupport a young woman whose efforts tohelp children in Uganda proved substantial,feeding 800 children daily for the year. Wewere also able to build a feeding center inGambella, Ethiopia for $14,000 bringing ourproject total to $65,665.00 for the year.

HUMANITARIAN AIDIn 2008, the International Hague Convention entered into force in the United States. TheConvention provides a framework for countries to work together to ensure that adoptionstake place in the best interests of children and to prevent the abduction, sale, or trafficking ofchildren in connection with intercountry adoption. The most significant guidelines requireadoption service providers to be accredited, and to meet certain operational criteria. As therestrictions tightened, many adoption agencies went out of business, and some countriesclosed their doors to international adoption.Brittany’s Hope continues to place grants on special needs international children. However,international adoption is changing dramatically. Fewer children will have the life-changingopportunity of a loving home; for many, adoption will never be a reality.Our humanitarian programsreact to the crisis by reaching thechildren who wait. In 2009, several ofour humanitarian projects requiredimmediate attention: the constructionof an Orphan Care Village, part of ourOutreach of Love: Ethiopia project;a request to fill Sunflower ChildrenProject duffel bags; of our medicalintervention for Asalafew, an Ethiopianboy born with TB of the spine, and thestart of our HOPE program.David Abel, Nathaniel Abel, and Brittany’sHope board member Dr. Bradley Davidsontraveled to Ethiopia in May 2007. Duringtheir journey, they visited the small townof Injibara.The town has no church or communitycenter, and little access to modern medicalcare. Despite the cultural practice ofgudifecha, in which families and neighborsopen their homes to orphans, approximatelysixty to ninety children are foundabandoned in Injibara each year. Extremepoverty andwidespreaddeath fromdisease havecrippled thecommunity’s ability to care for its children.Phase I at The Orphan Care Village atInjibara will include Children’s Rooms,a residence for the nuns who serve ascaretakers, and a playground so thechildren can play safely. Sanitary facilitieswill include a clean water plant and laundry

facilities. A guard house at thefront gate and fencing aroundthe perimeter will enablesecurity for the campus. Asection of land will be setaside for fruit-bearing treesand a garden area to growfood to help make the projectself-sustainable.Inside the buildings, we willbuild bedrooms, classrooms,and offices. A separate buildingwill contain a kitchen and food prep areaand a common dining room. Flush toilets,sinks, and showers will be part of the cleanwater plant. Construction, which startedin 2008 is underway for Phase I. In 2009,Brittany’s Hope invested $157,622 in theproject. Tedious Rainy Seasons have heldup construction, but we are hoping to haveit finished and housing children in 2010.The Project Supervisor, Father AbebeTeklemariam and Brittany’s HopeFoundation will host a ribbon-cuttingceremony in Injibara in Sept 2010 to markthe opening of The Orphan Care Village.Zemenu (above) attendsHayat Medical Schoolthrough the HOPE Projectchildren are the first to beadopted and helped while theolder or disadvantaged takesecond seat. The HOPE projectaims to help those abandonedchildren in most need and togive them the important giftof HOPE.We have currently have twostudents in Ethiopia, Asalafewand Zemenu. Asalafus was amedical intervention recipientdue to his Tuberculosis of the spine and isnow attending nursing school. Zemenuis our first HOPE project student and isnow entering his second year of medicalschool studying to be a doctor. These twostudents are a part of a group of olderorphans in Pawe, Ethiopia. We hope tosponsor all 14 young adults from this groupto attend higher education to developskills to become successful adults. All thesestudents show an incredible desire to workhard and succeed.projectAs the HOPE project enters its secondyear, it is quickly becoming a core componentof Brittany’s Hope’s humanitarian projects.Education is vital to defeating the cycle ofpoverty and to give orphans hope for thefuture. So often, children left with littleability to support themselves must turn toa street life of pedaling trinkets or crime.As we see with adoption, the young healthyIn 2009, Brittany’s Hope spent $5,851.64ensuring the future of bright young mindsin Ethiopia. The foundation is looking toexpand this project in 2010 by partneringwith centers that provide vocationaltraining. By ensuring the quality ofeducation, we can ensure that our HOPErecipients will be prepared for the futureahead of them.

CHILD SPONSORSHIPSWith sixty-five children to support atthe House of Love in Cam Ranh, Vietnam,the budget at Brittany’s Hope was stretchedthin. In the midst of new construction andrenovations to the orphanage, we were alsopurchasing food, clothing, and medicine forthe children.We appealed to thecongregation of a local church,and the Child SponsorshipProgram grew from thateffort. So many people steppedforward to assist that we setup individual sponsorshipsfor each child. As new childrenenter the orphanage, weassign a sponsor from our waiting listto each of them.Sponsors contribute $35 to $50 permonth, and those funds are dedicatedto the care of their sponsored child. Themoney is used towards food, medical care,and educational supplies. In 2009, Thesponsorship program raised a total of$30,720.00 for the children in the House ofLove orphanage. We plan on expanding ourchild sponsorship program to include thechildren newly housed at the Orphan CareVillage in Ethiopia in years to come.HOUSE OF LOVESince meeting the nuns and children ofthe House of Love in Cam Ranh, Vietnam,Brittany’s Hope has funded a clean waterproject, purchased livestock and gardenplants, and built kitchen and sanitaryfacilities for the orphanage. We set upsponsorships with generous donors whofund the children’s food and education. Theorphanage now houses over 65 childrenand also helps support the children withinthe community. Brittany’s Hope supportfor the House of Love totaled $10,944.18 in2009 and will continue to increase as we arecurrently waiting for government approvalto start construction of a new building.BRITTANY’S CRIBSThe Brittany’s CribsProject began in 2005 withone orphanage’s request fora few new cribs. The requesttouched the hearts of severalchurches, families, and schoolgroups, who held fundraisersto purchase cribs for orphansin need.In 2009, with the help of many donorswho were touched by the meaning of thisproject, Brittany’s Hope alotted $10,000 tobuild safe cribs in Haitian orphanages andspent a total of $13,642.43 for the year.JOURNEY TO VIETNAMFor the second time, Brittany’s Hopeand students from Elizabethtown Collegeand Delaware Tech raised $23,195.15 to travelto Vietnam for two weeks of helping invarious centers and learning of Vietnameseculture. Through their sweat and caring,they shared themselves with children inorphanages where Brittany’s Hope works.For many students, this was the first timethey had seen a developing country. Thiseducational experience illustrated to thestudents the needs that exist in Vietnamand around the world. The 15 studentsplanted gardens, assembled cribs andbeds, and played with the children. Asrepresentatives of Brittany’s Hope, theyhelped share our mission of caring forabandoned children.

HUMANITARIANSTRATEGIC PLANWe will design, build and showcase ourmodel of building orphanages using aBest Practices Care Model which can bereplicated in a culturally appropriate way.We will continue to grow our programsthat enable the children we help to havea sustainable future, such as creatingor enabling technical skills training oradvances educational opportunities.We will increase sponsorship of children bydeveloping criteria for identifying eligiblechildren and matching them with availablewaiting sponsors.Our humanitarian projects will proactivelyaffect the well-being of the surroundingcommunity.We will proactively seek out partners forlong-term projects.We will keep a balance between adoptionadvocacy and humanitarian initiatives.UPCOMINGFUNDRAISERSIn addition to requestingdonations, Brittany’s Hopehosts fundraising events andcampaigns. Please watch ourwebsite for announcementsand information about eachevent.ANNUAL GIVINGRemember Me thisholiday season. When youdonate to our humanitarianprojects, you change lives.Our 5th Annual GivingCampaign begins inSeptember 2010.GOLF TOURNAMENTOur annual golf tournament, sponsoredby DAS Distributors, Inc. will be held onAugust 19, 2010 at the Crossgates Gold Coursein Millersville, PA. Any golfer is welcome toparticipate in this event.ANNUAL WALK OF LOVEThe Walk of Love is acelebration of family andrecognition of the power oflove. Hundreds join us eachyear to meet our grant recipient families,walk on the track and join in on the funand games.On May 2, 2010 our supporterswill “Walk the Walk” to raise funds andawareness for abandoned childreneverywhere.RETURN TO MANASSASReturn to Manasses is a three day reenactmentevent of the battles in Manassas,Virginia. Thanks to a generous corporatesponsor, we will host an estimated 1000participants on a beautiful 200 acre privateestate in Elizabethtown, Pennsylvania.

OUR INTERNATIONAL PRESENCE452009 CHILD-SPECIFIC GRANTS40353025Grants OfferedChildren Matched20151050

igbrightdreamssmiles2009 FINANCIAL STATEMENTSOur Financial Statements are assembled and audited by Trout, Ebersole & Groff, LLP inLancaster Pennsylvania. They are presented in our Annual Report exactly as they wereprovided to the foundation.STATEMENT OF FINANCIAL POSITIONASSETSCash and Cash Equivalents 1,363,485Certificates of Deposit 400,000Other Receivables 4,077Prepaid Expenses 3,831Cash Held for Long-Term Purposes 20,524TOTAL ASSETS 1,791,917LIABILITIESAccounts Payable 1,686Grants Payable 310,000Other Liabilities 420TOTAL LIABILITIES 312,106NET ASSETSUnrestricted 1,131,287Unrestricted - Board Designated 328,000Temporarily Restricted 20,524TOTAL NET ASSETS 1,479,811TOTAL LIABILITIES & NET ASSETS 1,791,917

STATEMENT OF ACTIVITIESUNRESTRICTED NET ASSETSSUPPORT AND REVENUEContributions 166,366Donated Materials, Facilities, Services and Salaries 404,683Fundraising 154,683Interest Income 45,608Other Income 640Net Assets Released from Restriction 40,844TOTAL SUPPORT AND REVENUE 812,824EXPENSESGrants 337,000Humanitarian Projects 184,474Fundraising 17,652Advertising 1,121Professional Fees 21,570Donated Materials, Facilities, Services and Salaries 404,683Insurance 1,044Bank Fees 2,697Meetings and Conferences 1,980Utilities 5,322Office Expenses 18,049Miscellaneous 2,963TOTAL EXPENSES 998,555DECREASE IN UNRESTRICTED NET ASSETS (185,731)TEMPORARILY RESTRICTED NET ASSETSContributions 49,399Net Assets Released from Restriction (40,844)INCREASE IN TEMPORARILY RESTRICTED NET ASSETS 8,555DECREASE IN NET ASSETS (177,176)NET ASSETSBeginning of Year, as Originally Stated 1,941,903Prior Year Adjustment :: Note 4 (284,916)Beginning of Year, Restated 1,656,987END OF YEAR 1,479,811

STATEMENT OF CASH FLOWSCASH FLOWS FROM OPERATING ACTIVITIESDecrease in Net Assets (177,176)Adjustments to Reconcile Decrease in NetAssets to Net Cash Used by Operating Activities:Contributions & Other Income Restricted forOther Long-Term Purposes (49,399)Increase In:Accounts Receivable (4,077)Prepaid Expenses (3,831)Increase (Decrease) In:Accounts Payable 1,686Grants Payable 173,000Pledges Payable (147,916)Other Liabilities 420NET CASH USED BY OPERATING ACTIVITIES (207,293)CASH FLOWS FROM INVESTING ACTIVITIESProceeds from the Sale of Investments 552,624Purchase of Investments (400,000)Purchase of Assets Held for Long-Term Purposes (20,524)NET CASH PROVIDED BY INVESTING ACTIVITIES 132,100CASH FLOWS FROM FINANCING ACTIVITIESContributions and Other Income Restricted forOther Long-Term Purposes 49,399NET CASH PROVIDED BY FINANCING ACTIVITIES 49,399DECREASE IN CASH AND CASH EQUIVILANTS (25,794)Beginning 1,389,279Ending 1,363,485SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATIONNONCASH TRANSACTIONSIn-Kind Donations of Materials, Facilities and Services 404,683See following notes to financial statements for further explanation.

NOTES TO FINANCIAL STATEMENTSNOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESBASIS OF ACCOUNTINGThe financial statements of Brittany’s Hope have been prepared on the accrual basis ofaccounting and accordingly, reflect all significant accounts receivables and accounts payables(See Note 7 for cumulative effect of change in accounting principle related to change fromcash basis to accrual basis of accounting.BASIS OF PRESENTATIONThe Organization’s financial statements are prepared in accordance with accountingprinciples generally accepted in the United States of America (US GAAP). On July 1, 2009, theFinancial Accounting Standards Board (FASB) released the Accounting Standards Codification(ASC). Effective for periods ending after September 15, 2009, the FASB ASC is the single source ofUS GAAP. All references to previous US GAAP standards have been replaced in these financialstatements with references to the corresponding topic in the FASB ASC.The financial statement presentation follows the recommendations of the FASB ASC Topic958, Financial Statements of Not-For-Profit Organizations. Under this Topic, the Organizationis required to report information regarding its financial position and activities accordingto three classes of net assets: unrestricted net assets, temporarily restricted net assets andpermanently restricted net assets. At December 31, 2009 there were no permanently restrictednet assets.GRANTS PAYABLEThe Organization provides financial grants to adopting families through affiliated adoptionagencies. Each grant is for a specific child that is available for adoption through the respectiveadoption agencies. The grants are recorded as payable at the time the child has been “matched”with a prospective family and a travel date for the child has been set. Grants payable for theyear ended December 31, 2009 amounted to $310,000, of which $71,500 was “matched” prior tothe current year.RESTRICTED AND UNRESTRICTED SUPPORT AND REVENUEContributions are general available for unrestricted use unless specifically restricted bythe donor. Contributions are recorded as either temporarily or permanently restrictedcontributions if they are received with donor stipulations that limit the use of the donatedassets. When a donor restriction expires, that is, when a stipulated time restriction endsor purpose restriction is accomplished, temporarily restricted net assets are reclassified asunrestricted net assets and reported in the statement of activities as net assets releasedfrom restrictions.

DONATED MATERIALS, FACILITIES, SERVICES AND SALARIESDuring 2009, Brittany’s Hope received services from a related part, the Executive Director ofthe Organization and others, at no charge in the form of employee salaries and benefits, useof facilities, and other contributed expenses. Support and expenses in the following amountshave been recorded in these financial statements to recognize these contributions:Salaries and Benefits 379,634Use of Facility 18,000Professional Services 4,000Donated materials 3,049404,683NOTE 2 – NET ASSETSBOARD DESIGNATED NET ASSETSThe Board of Directors of the Organization designates certain funds to be assigned to waitingchildren. These funds are expended upon completion of the adoption of the child or otherevent resulting in the designation to be terminated. At December 31, 2009, funds designatedfor adoption grants were $328,000.TEMPORARILY RESTRICTED NET ASSETSIn accordance with FASB ASC Topic 958, Financial Statements of Not-For-Profit Organizations,the Organization records temporarily restricted net assets to the properly reflected fundsthat were originally restricted by various donors.Temporarily restricted net assets consisted of the following at December 31, 2009:Crib Program 11,396Sunflower Program 8,380Orphanage Gifts 578Cane Program 17020,524NET ASSETS RELEASED FROM RESTRICTIONFor the year ended December 31, 2009, net assets were released from restriction by meetingthe following donor purpose restrictions:Crib Program 3,642Cam Ranh Orphanage 20,202Nutrition Program 9,405Ethiopian Orphanage 6,895Cane Program 70040,844

NOTE 3 – FUNCTIONAL EXPENSESIn accordance with FASB ASC Topic 958, Financial Statements of Not-For-Profit Organizations,the Organization records expenses as program service expenses, management and generalexpenses or fundraising expenses. For year ended December 31, 2009, program service expensesrepresented approximately 97% of total function expenses.NOTE 4 – PRIOR PERIOD ADJUSTMENTOn January 1, 2009, the Organization changed its method of accounting from the cashbasis to the accrual basis of accounting. The Organization believes this method presentsthe operations of the Organization more appropriately than the prior method. Under thismethod, all significant account receivables and accounts payables are reflected. Managementhas deemed retrospective application to the prior period as cost prohibitive.Beginning unrestricted net assets and temporarily restricted net assets have been adjustedto reflect the cumulative changes as follows:UnrestrictedTemporarilyRestrictedTotalBeginning Net Assets as Originally Stated 1,919,934 21,969 1,941,903Grants Matched in Prior Years (137,000) -0- (137,000)Pledges Payable Prior to Current Year (137,916) (10,000) (147,916)Beginning Net Assets as Restated forCumulative Effect of Change inAccount Principal1,645,018 11,969 1,656,987yoursupportbrightenslives

Candace Abel, PresidentExecutive Director, Brittany’s HopeElizabethtown, PAExecutive CommitteeBOARD OF DIRECTORSPamela Grosh, Vice PresidentProgram Director, Victim ServicesLancaster, PACo-Chair, Nominating CommitteeExecutive CommitteeFundraising Steering CommitteeManufacturer’s Sale CommitteeAlexander Sahd, TreasurerRelationship Manager, M&T BankLancaster, PAChair, Finance CommitteeExecutive CommitteeFundraising Steering CommitteeSue Abel, SecretaryCo-Owner, Abel & Son Roofing & SidingElizabethtown, PAExecutive CommitteeFundraising Steering CommitteeMEMBERS AT LARGEMarcie BahnProfessional Writer; DevelopmentElizabethtown, PAChair, Walk of Love CommitteeFundraising Steering CommitteeNominating ComitteeScott ChamberlainNational Account Manager, DAS Inc.Palmyra, PAChair, Manufacturer’s Sale CommitteeChair, Fundraising Steering CommitteeWalk of Love CommitteeEd KeyserYouth Pastor, St. Paul’s United MethodistElizabethtown, PAFundraising Steering CommitteeDenisha KlinePediatric Physical Therapist,Schreiber Pediatric Rehab CenterElizabethtown, PACo-Chair, Nominating CommitteeFundraising Steering CommitteeWalk of Love CommitteeMargaret McFarlandProfessor, Elizabethtown CollegeElizabethtown, PAExecutive CommitteeFinance CommitteeAmanda RileySchool Psychologist, Cornwall-LebanonLebanon, PAFundraising Steering CommitteeNominating CommitteeJoy RussellGovernment Affairs Manager, RocheHummelstown, PAFundraising Steering CommitteeWalk of Love CommitteeFrank SluzisAttorney, Scaringi & Scaringi, P.C.Harrisburg, PAFinance CommitteeDavid WestPresident, R. D. Hackman & SonsElizabethtown, PAFinance CommitteeFundraising Steering Committee

HONORARYBOARD MEMBERSRose BlockEvent OrganizerLori BurkholderBroadcast Journalist, WGAL-TV 8Lisa CarlsonPediatricianAlice ClouserRetired NurseBecky Fox, DDSDentistMary Jean RisserRetired School TeacherGina StrouseDirector, Elizabethtown Child CareScott StonerChiropractorSTAFFMEMBERSCandace AbelExecutive DirectorJoanne MartinDirector of DevelopmentCathleen MillerDirector of Finance and OperationsJacquline AbelOffice AdministratorNathaniel AbelHumanitarian Aid CoordinatorPaula TobiasRecipient Family AdministratorHong LeIn-Country Director, VietnamDeborah EllisCreative DirectorOUR SINCEREST THANKSSince 2000, DAS Distributors, Inc. has helped provide Brittany’s Hope with the resourcesnecessary to continue our work. Without agenda, they have made over $3.5 million availableto assist orphans around the world. We would like to take this opportunity to thank the hardworking employees and executive staff of DAS for all of their generosity.Aiding Children WorldwideBrittany’s Hope Foundation1160 North Market StreetElizabethtown, PA 17022www.BrittanysHope.org717.367.9614We are a 501(c)3 non-profit organization.Brittany’s Hope is a member of the Joint Council on International Children’s Services.