2024-05-15T10:32:45-05:00 2023-06-30 BDO USA 1801 MARKET STREET SUITE 1700 PHILADELPHIA PA 19103 990 2022-07-01 201915642 The Elwyn Foundation % DAVID BOWERS ELWY 6108912000 111 Elwyn Road Elwyn PA 19063 NIKOLE CABREY SVP/CFO 6108912000 2024-03-06 true NIKOLE CABREY 999009999 KELLY R RAQUET P01644256 2155641900 2024-03-06 3 2022 2023-04-26 12:10:37Z CHARLES S MCLISTER 111 Elwyn Road Elwyn PA 19063 12024686 false X www.elwyn.org X 2004 PA ELWYN MAKES LIFE BETTER FOR PEOPLE WITH DEVELOPMENTAL AND BEHAVIORAL HEALTH CHALLENGES. (CONTINUED ON SCHEDULE O) 19 18 0 22 0 0 3895703 3677666 0 0 3163126 2247708 -102631 -73258 6956198 5852116 4000948 6122207 0 0 0 0 0 0 1109784 1074449 1225994 5075397 7348201 1880801 -1496085 77276421 98763227 1454855 4686039 75821566 94077188 X THE ELWYN FOUNDATION WILL ENGAGE IN CHARITABLE ACTIVITIES, INCLUDING, BUT NOT LIMITED TO, (A) CARRYING OUT THE PURPOSES OF ELWYN OF PENNSYLVANIA AND DELAWARE, ELWYN NEW JERSEY, AND ELWYN CALIFORNIA; (B) ENCOURAGING AND MOTIVATING THE MAKING OF GIFTS AND DONATIONS BY DEED, WILL, TRUST OR OTHERWISE, FOR THE ADVANCEMENT, PROMOTION, EXTENSION, AND MAINTENANCE OF THE VARIOUS CAUSES AND OBJECTIVES FOSTERED BY THE CORPORATION, THE PUBLICLY-SUPPORTED ORGANIZATIONS AND THEIR AFFILIATES (COLLECTIVELY, THE "ELWYN ENTITIES") AND UNDERTAKING OTHER ACTIVITIES IN SUPPORT OF THE GENERAL PURPOSES OF THE ELWYN ENTITIES; (C) CONDUCTING FUNDRAISING ACTIVITIES ON BEHALF OF THE ELWYN ENTITIES; (D) RAISING AND/OR RECEIVING FUNDS ON BEHALF OF THE ELWYN ENTITIES; (E) HOLDING TITLE TO, INVESTING AND MANAGING THE CORPORATION'S ASSETS AND ASSETS ORIGINALLY DONATED TO, OR ORIGINALLY HELD BY, ONE OR MORE OF THE ELWYN ENTITIES; (F) PROVIDING SUPPORTIVE SERVICES TO ONE OR MORE OF THE ELWYN ENTITIES, INCLUDING, BUT NO false false 6122207 6122207 0 DISTRIBUTIONS WERE MADE TO SUBSIDIARIES TO PROVIDE PROGRAM SUPPORT AND CARRY OUT THE PURPOSES OF ELWYN OF PENNSYLVANIA AND DELAWARE, ELWYN NEW JERSEY AND ELWYN CALIFORNIA. 6122207 true true false false false false false false false true false true false true true true false true false false false false false false true false false true false true false false false false false false false false true false false false false true true true false false true 0 0 0 false false false false false true true false false false false false false X 19 18 false false false false false false false true true false false true true true true true true true false false CA NJ PA X DAVID BOWERS 6108912028 111 ELWYN ROAD Elwyn PA 19063 CHARLES S MCLISTER PRESIDENT/CEO 8.0 42.0 X X 0 689999 45464 LEONARD J KIRBY SVP/COO 0.0 50.0 X 0 395534 28185 NIKOLE CABREY SVP/CFO 5.0 45.0 X 0 315830 36242 MARGUERITE KRAFTSON SVP OF ADVANCEMENT 25.0 20.0 X 0 236082 35282 DEBRA M PAUL CPA MBA FORMER CFO 0.0 0.0 X 0 231598 35255 JAMES SEBRA CHAIR 1.0 3.0 X X 0 0 0 WILLIAM EMMET VICE CHAIR 1.0 6.0 X X 0 0 0 ANDREA ANANIA TREASURER 1.0 3.0 X X 0 0 0 ALAN WICHLEI SECRETARY (AS OF 09/22) 1.0 3.0 X X 0 0 0 CHRISTOPHER BORDEN BOARD MEMBER 1.0 0.0 X 0 0 0 YOLANDA BOSCH ESQ BOARD MEMBER 1.0 1.0 X 0 0 0 FRANK FARLEY PHD BOARD MEMBER 1.0 1.0 X 0 0 0 ELLEN M GOSS MHA BOARD MEMBER 1.0 1.0 X 0 0 0 VALERIE HARRISON ESQ SECRETARY (THRU 09/22) 1.0 3.0 X X 0 0 0 CHRISTOPHER KELLOGG BOARD MEMBER 1.0 0.0 X 0 0 0 CLAUDE B KERSHNER III BOARD MEMBER 1.0 0.0 X 0 0 0 CATHERINE S KUNSCH PHD BOARD MEMBER 1.0 0.0 X 0 0 0 PIERRE L LA PERRIERE BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS MCCAULLY BOARD MEMBER 1.0 1.0 X 0 0 0 JUNE MESSAM BOARD MEMBER 1.0 0.0 X 0 0 0 TIMOTHY C O'ROURKE BOARD MEMBER 1.0 0.0 X 0 0 0 ADAM SAUNDERS BOARD MEMBER 1.0 0.0 X 0 0 0 STEVEN SILBER MD BOARD MEMBER 1.0 1.0 X 0 0 0 TRUDY SLADE BOARD MEMBER 1.0 1.0 X 0 0 0 TONY THURMOND BOARD MEMBER 1.0 0.0 X 0 0 0 KELLY I MCGEE ESQ BOARD MEMBER 1.0 1.0 X 0 0 0 ROBERT G COLUCCI CPA MBA BOARD MEMBER 1.0 2.0 X 0 0 0 0 1869043 180428 0 true true false 0 854342 2823324 268059 3677666 0 2714420 0 2714420 0 0 0 0 0 5546672 6013384 -466712 -466712 -466712 85928 854342 159186 -73258 -73258 0 0 0 0 0 0 0 5852116 0 2174450 X 6122207 6122207 0 0 0 0 0 0 0 0 0 0 2304 2304 4704 4704 0 0 116210 116210 500 500 0 15576 15576 0 0 0 2882 2882 0 0 0 0 0 0 FUNDR COSTS FROM ELWYN PA 1083475 1083475 REPAIRS AND MAINTENANCE 343 343 7348201 6122207 116210 1109784 3128758 4801260 0 0 2335166 2785843 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56993007 74412663 3269490 5213461 0 0 0 0 11550000 11550000 77276421 98763227 0 501 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1454855 4685538 1454855 4686039 X 42356325 57990347 33465241 36086841 75821566 94077188 77276421 98763227 X -1496085 6698627 13053080 X false true X true false X 2685408 1785371 2351951 3895703 3677666 14396099 0 0 2685408 1785371 2351951 3895703 3677666 14396099 3582277 10813822 46834 270248 1242345 1870914 2714420 6144761 0 15151 0 0 0 15151 0 20556011 0.52607 0.60581 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59344778 8142994 6399544 108594 60979634 78417231 3463377 -8073119 14340680 122031 59344778 44822467 18460837 15316394 182467 78417231 40585964 4236503 44822467 0.56000 0.44000 false false PRIVATE EQUITY 4078343 F BENEFICIAL INTEREST IN TRUSTS 1135118 F 5213461 INTERCOMPANY RECEIVABLES 11550000 11550000 0 INTERCOMPANY PAYABLE 4685538 4685538 X SCHEDULE D, PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE ORGANIZATION ON A LONG TERM BASIS. THE ORGANIZATION'S BOARD OF DIRECTORS APPROVED A SPENDING POLICY OF 5% AND 4% FOR BOTH OF THE FISCAL YEARS ENDING JUNE 30, 2023 AND 2022, RESPECTIVELY. SCHEDULE D, PART X, LINE 2: THE FOUNDATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C) OF THE INTERNAL REVENUE CODE ("IRC") AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE IRC. HOWEVER, AT TIMES, THE ENTITY IS SUBJECT TO UNRELATED BUSINESS INCOME TAX BASED ON ITS ACTIVITIES. FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, THE ORGANIZATION DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN, WHICH WOULD REQUIRE ADJUSTMENT OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS CURRENT WITH RESPECT TO FILING OF IRS FORM 990S. Elwyn Ball 786228 709400 76828 128674 Elwyn Day 110405 107305 3100 25282 1 43637 37637 6000 5230 940270 854342 85928 159186 159186 -73258 true ELWYN OF PENNSYLVANIA AND DELAWARE 111 Elwyn Road Elwyn PA 19063 231352117 501(c)(3) 5439744 SUPPORT ORG MISSION ELWYN NEW JERSEY 228 W LANDIS AVENUE VINELAND NJ 08360 221801227 501(c)(3) 657082 SUPPORT ORG MISSION ELWYN CALIFORNIA 3190 S BASCOM AVENUE SAN JOSE CA 95124 261855027 501(C)(3) 25381 SUPPORT ORG MISSION 3 0 SCHEDULE I, PART I, LINE 2: THE ELWYN FOUNDATION UTILIZES A COMBINATION OF ORACLE FUSION CLOUD AND DONORPERFECT TO RECORD ALL OF THE RELATED FINANCIAL TRANSACTIONS. THESE RECORDS INCLUDE, BUT ARE NOT LIMITED TO, ALL DOCUMENTATION RELATED TO THE RECEIPT AND DISBURSEMENT OF FUNDS; A FULL HISTORY OF THE ORIGIN OF THE FUNDS THROUGH DISPOSITION OF FUNDS, WITH AN EMPHASIS ON ANY DONOR RESTRICTIONS. false false false false false false false false false CHARLES S MCLISTER PRESIDENT/CEO 0 500831 0 185938 0 3230 0 18685 0 26779 0 735463 0 0 LEONARD J KIRBY SVP/COO 0 331155 0 64103 0 276 0 19505 0 8680 0 423719 0 0 NIKOLE CABREY SVP/CFO 0 264721 0 51013 0 96 0 18421 0 17821 0 352072 0 0 DEBRA M PAUL CPA MBA FORMER CFO 0 189748 0 41850 0 0 0 24500 0 10755 0 266853 0 0 MARGUERITE KRAFTSON SVP OF ADVANCEMENT 0 207919 0 27983 0 180 0 14678 0 20604 0 271364 0 0 SCHEDULE J, PART I, LINE 3: AN EMPLOYMENT CONTRACT DETERMINES THE COMPENSATION OF ELWYN'S PRESIDENT. THE BOARD OF DIRECTORS OF THE ELWYN FOUNDATION, THE PARENT ORGANIZATION, APPROVED THE PRESIDENT'S EMPLOYMENT CONTRACT AFTER THOROUGH CONSULTATION WITH COMPENSATION PROFESSIONALS AND REVIEW OF COMPENSATION PAID BY COMPARABLE NONPROFIT ORGANIZATIONS. THE CURRENT CONTRACT COVERS COMPENSATION BETWEEN JULY 1, 2022, AND JUNE 30, 2025. X 3 268059 FMV false true true FORM 990, PART I, LINE 1 (CONTINUED): THE ELWYN FOUNDATION IS A PENNSYLVANIA NONPROFIT CORPORATION AND THE SOLE MEMBER OF THE FOLLOWING OPERATING SUBSIDIARIES: ELWYN OF PENNSYLVANIA AND DELAWARE (FORMERLY KNOWN AS "ELWYN"), A PENNSYLVANIA NONPROFIT CORPORATION, ELWYN NEW JERSEY, A NEW JERSEY NONPROFIT CORPORATION, AND ELWYN CALIFORNIA, A CALIFORNIA NONPROFIT CORPORATION. ELWYN OF PENNSYLVANIA AND DELEWARE IS THE SOLE MEMBER OF ONE OPERATING SUBSIDIARY AND VARIOUS NON-OPERATING SUBSIDIARIES. THE OPERATING SUBSIDIARY CONSISTS OF FELLOWSHIP HEALTH RESOURCES ("FHR"), A RHODE ISLAND NONPROFIT CORPORATION. FHR IS THE SOLE MEMBER OF TWO NONPROFIT REALTY CORPORATIONS - FELLOWSHIP REALTY CORP AND FELLOWSHIP REALTY CORP OF MASSACHUSETTS. THE ELWYN FOUNDATION AND ITS OPERATING ENTITIES SUPPORT INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, AUTISM AND BEHAVIORAL HEALTH CHALLENGES THROUGH PROGRAMS OPERATING IN MULTIPLE GEOGRAPHIC REGIONS THROUGHOUT THE UNITED STATES. THE ORGANIZATION HAS THREE PRIMARY SERVICE LINES, WHICH ARE IDD SERVICES, ADULT BEHAVIORAL HEALTH AND CHILDREN'S SERVICES. THE IDD SERVICES PROGRAMS PROVIDE RESIDENTIAL AND WORK & DAY SERVICES FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE ADULT BEHAVIORAL HEALTH PROGRAMS OFFER COMMUNITY AND RESIDENTIAL SERVICES FOR INDIVIDUALS WITH MENTAL ILLNESS. THE CHILDREN'S SERVICES AREA CONSISTS PRIMARILY OF EARLY LEARNING SERVICES FOR CHILDREN AGES THREE TO FIVE, EDUCATION SERVICES FOR STUDENTS WITH SPECIAL NEEDS, AND BOTH COMMUNITY AND RESIDENTIAL SERVICES FOR CHILDREN AND ADOLESCENTS WITH SOCIAL, EMOTIONAL AND BEHAVIORAL CHALLENGES. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS INTERNALLY PREPARED AND SENT TO OUR EXTERNAL PUBLIC ACCOUNTING FIRM FOR REVIEW AND COMPILATION. THE COMPLETED RETURN IS THEN SENT BACK TO THE ORGANIZATION AND IS REVIEWED AND ACCEPTED BY THE AUDIT COMMITTEE OF THE ELWYN FOUNDATION. PRIOR TO FILING, THE FORM 990 IS SENT TO THE FULL BOARD OF DIRECTORS OF THE ELWYN FOUNDATION. FORM 990, PART VI, SECTION B, LINE 12C: THE BOARD OF DIRECTORS OF THE ELWYN FOUNDATION REVIEWS THE CONFLICT OF INTEREST POLICY ON A PERIODIC BASIS. BOARD MEMBERS COMPLETE CONFLICT OF INTEREST FORMS ON AN ANNUAL BASIS. THE COMPLETED FORMS ARE MAINTAINED BY THE ASSISTANT SECRETARY OF THE BOARD. FORM 990, PART VI, SECTION B, LINES 15A & 15B: THE ELWYN FOUNDATION HAS NO EMPLOYEES. AN EMPLOYMENT CONTRACT DETERMINES THE COMPENSATION OF ELWYN'S PRESIDENT. THE BOARD OF DIRECTORS OF THE ELWYN FOUNDATION, THE PARENT ORGANIZATION, APPROVED THE PRESIDENT'S EMPLOYMENT CONTRACT AFTER THOROUGH CONSULTATION WITH COMPENSATION PROFESSIONALS AND REVIEW OF COMPENSATION PAID BY COMPARABLE NONPROFIT ORGANIZATIONS. THE CURRENT CONTRACT COVERS COMPENSATION BETWEEN JULY 1, 2022, AND JUNE 30, 2025. ANNUALLY, ELWYN OF PENNSYVLANIA AND DELAWARE'S PRESIDENT DETERMINES THE COMPENSATION PAID TO OTHER SENIOR EXECUTIVES BASED ON INFORMATION FROM AN INDEPENDENT CONSULTANT. THE COMPENSATION INFORMATION FOR THESE EMPLOYEES WAS DISTRIBUTED TO THE COMPENSATION AND EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19: THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ELWYN FOUNDATION AND SUBSIDIARIES ARE AVAILABLE THROUGH PUBLIC SOURCES AS A RESULT OF THE TAX-EXEMPT BOND FINANCING. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24A: FUNDRAISING COSTS FROM ELWYN OF PENNSYLVANIA AND DELAWARE, IN THE AMOUNT OF $1,114,000 HAVE BEEN REDUCED BY $30,525 ON LINE 24A OF THE STATEMENT OF FUNCTIONAL EXPENSES TO ACCOUNT FOR DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS. THESE DIRECT EXPENSES RELATED TO FUNDRAISING EVENTS HELD DURING THE CURRENT FISCAL YEAR ARE INCLUDED ON LINE 8B OF THE STATEMENT OF REVENUE. FORM 990, PART XI, LINE 9: EQUITY TRANSFER FROM RELATED ENTITIES $13,019,399 OTHER CHANGES IN FAIR VALUE $33,681 -------------- TOTAL $13,053,080 Elwyn of Pennsylvania and Delaware 111 Elwyn Road Elwyn PA 19063 231352117 Human svcs PA 501(c)(3) 3 Elwyn Fdn true Elwyn New Jersey 228 W Landis Avenue Vineland NJ 08360 221801227 Human Svcs NJ 501(c)(3) 10 Elwyn Fdn true Provider Enhanced Management Services 111 Elwyn Road Elwyn PA 19063 232600304 Inactive PA 501(c)(3) 10 Elwyn PA DE true Sleighton School 111 Elwyn Road Elwyn PA 19063 231352527 Inactive PA 501(c)(3) 12A, Type I Elwyn PA DE true Elwyn California 3190 S Bascom Avenue San Jose CA 95124 261855027 Human Svcs CA 501(c)(3) 7 Elwyn Fdn true Family Support Services 111 Elwyn Road Elwyn PA 19063 231994645 Human Svcs PA 501(c)(3) 7 Elwyn PA DE true Elwyn Institutes Workers Comp Trust 111 Elwyn Road Elwyn PA 19063 232427093 Workers Comp PA 501(c)(3) 12A, Type I Elwyn PA DE true Elwyn Virginia 111 Elwyn Road Elwyn PA 19063 474385994 Inactive VA 501(c)(3) 7 Elwyn PA DE true Fellowship Health Resources Inc 24 Albion Road Lincoln RI 02865 050373414 Human Svcs RI 501(c)(3) 7 Elwyn PA DE true Fellowship Realty Corp Inc 24 Albion Road Lincoln RI 02865 050518796 Prop Rental RI 501(c)(2) N/A FHR Inc true Fellowship Realty Corp of Massachusetts 24 Albion Road Lincoln RI 02865 204650367 Prop Rental RI 501(c)(3) 10 FHR Inc true Grace Pharmacy 111 Elwyn Road Elwyn PA 19063 201744870 Inactive PA Elwyn PA DE C Corp 0 0 true EIB Inc 111 Elwyn Road Elwyn PA 19063 232511810 Inactive PA Elwyn PA DE C Corp 0 0 true BIE Industries 111 Elwyn Road Elwyn PA 19063 232361332 Inactive PA Elwyn PA DE C Corp 0 0 true Habilitation Facilities 111 Elwyn Road Elwyn PA 19063 232426839 Inactive PA Elwyn PA DE C Corp 0 0 true Elwyn Health Services of Pennsylvania PC 111 Elwyn Road Elwyn PA 19063 814397361 Inactive PA Elwyn PA DE C Corp 0 0 true false true false true false false false false false false false true false true true true false false true ELWYN OF PENNSYLVANIA AND DELAWARE B 5439744 FMV ELWYN NEW JERSEY B 657082 FMV ELWYN OF PENNSYLVANIA AND DELAWARE D 4685538 FMV Elwyn of Pennsylvania and Delaware P 1114000 FMV ELWYN OF PENNSYLVANIA AND DELAWARE S 12953208 FMV PROVIDER ENHANCED MANAGEMENT SERVICES S 66191 FMV