What many miss seeing is that in non - reporting states, it is Priest/Minister - Penitent information that need not be reported.
Which means that, if someone approaches an Elder and says "I have abused a child" then the Elder need not report because he has been approached in his capacity as a Priest/Minister.(I have abused... is a confession)
HOWEVER
If someone approaches an Elder and says "I have been abused" then the Elder has been approached in his capacity as a COUNCELOR, and councilors HAVE to report, (I have been abused is NOT A CONFESSION, it is a plea for help).