2023-05-09T16:27:31-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2021-07-01 231706895 GAUDENZIA INC GAUD 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 DONALD STEWART CHIEF FINANCIAL OFFICER 6102399600 2023-05-09 1 DONALD STEWART 999009999 VICKI RAIVITCH CPA P02060731 2156433900 2023-05-04 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DALE KLATZKER 106 WEST MAIN STREET NORRISTOWN PA 194014716 108333006 0 X WWW.GAUDENZIA.ORG X 1968 PA TO HELP PEOPLE AFFECTED BY CHEMICAL DEPENDENCY, MENTAL ILLNESS AND RELATED CONDITIONS 14 14 1329 29 0 0 32530064 26911395 59802468 79017952 13 3 1593748 2403656 93926293 108333006 0 0 0 0 52470615 66235175 0 0 0 36473739 40084548 88944354 106319723 4981939 2013283 41393638 36762332 20920031 17449658 20473607 19312674 TO HELP PEOPLE AFFECTED BY CHEMICAL DEPENDENCY, MENTAL ILLNESS AND RELATED CONDITIONS TO ACHIEVE A BETTER QUALITY OF LIFE-ALLOWING THEM TO LIVE. 0 0 65623345 0 62368778 GAUDENZIA HAS A LONG HISTORY OF PROVIDING SUBSTANCE ABUSE PREVENTION AND TREATMENT IN A THERAPEUTIC COMMUNITY SETTING. BOTH OUTPATIENT AND RESIDENTIAL PROGRAMS OF VARYING LENGTHS ARE AVAILABLE. GAUDENZIA OFFERS A MULTITUDE OF PROGRAMS AND MODIFIES ITS MODALITY TO MEET THE NEEDS OF SPECIAL POPULATIONS WHEN NECESSARY. GAUDENZIA WAS THE FIRST ORGANIZATION IN PENNSYLVANIA TO PROVIDE PROGRAMS FOR WOMEN AND THEIR CHILDREN IN A RESIDENTIAL SETTING. IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 14089014 0 12867141 GAUDENZIA BEGAN OPERATING PROGRAMS FOR FORENSIC INTENSIVE REHABILITATION CLIENTS. IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 5779232 0 3782033 PREVENTION/RECOVERY SUPPORT SERVICES, WITHDRAWAL MANAGEMENT/DETOXIFICATION/MEDICATION ASSISTED TREATMENT (MAT). IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 85491591 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 238 0 1329 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 MAUREEN BRENNAN-MILLER CHAIRPERSON (AS OF 6/22) 1.00 X X 0 0 0 SETH ZUCKERMAN VICE CHAIRPERSON (AS OF 5/22) 1.00 X X 0 0 0 PAT CIARROCCHI SECRETARY (AS OF 3/22) 1.00 X X 0 0 0 KEVIN R CUMMINGS TREASURER 1.00 X X 0 0 0 RACQUEL ASSAYE DIRECTOR 1.00 X 0 0 0 TRACY GILL DIRECTOR 1.00 X 0 0 0 CATHY IMBURGIA DIRECTOR 1.00 X 0 0 0 VIRGINIA M KRICUN DIRECTOR 1.00 X 0 0 0 DR EMILY LOSCALZO DIRECTOR 1.00 X 0 0 0 JOSEPH MASSENGALE DIRECTOR 1.00 X 0 0 0 JEFFREY SHAW DIRECTOR 1.00 X 0 0 0 NED SPELLS DIRECTOR 1.00 X 0 0 0 MARK ZABLOTNY DIRECTOR 1.00 X 0 0 0 PHILLIP JORDAN CHAIRPERSON (LEFT 6/22) 1.00 X X 0 0 0 SUE MACK VICE CHAIRPERSON (LOA 4/22) 1.00 X X 0 0 0 JEANNIE DAY ROGGIO SECRETARY (LEFT 3/22) 1.00 X X 0 0 0 CARLY MEYER BENTLEY DIRECTOR (LEFT 3/22) 1.00 X 0 0 0 THEODORA CHAIRSELL DIRECTOR (LEFT 12/21) 1.00 X 0 0 0 DAVID CORDIER DIRECTOR (LEFT 4/22) 1.00 X 0 0 0 DR BEN HUR P MOBO DIRECTOR (LEFT 1/22) 1.00 X 0 0 0 ROY A ROPER DIRECTOR (LEFT 12/21) 1.00 X 0 0 0 DALE KLATZKER PHD CHIEF EXECUTIVE OFFICER 40.00 X 453027 0 24773 PATRICIA MCKERNAN CHIEF OF STAFF 40.00 X 271325 0 14088 NICHOLAS CHABAN CHIEF ADMINISTRATIVE OFFICER 40.00 X 186230 0 24569 CECILIA VELASQUEZ CHIEF CLINICAL OFFICER 40.00 X 157850 0 22739 WILLIAM J WILSON CHIEF PROGRAM OFFICER 40.00 X 162144 0 18189 DOUG HILTON CHIEF PEOPLE OFFICER 40.00 X 169268 0 11000 DONALD W STEWART CHIEF FINANCIAL OFFICER 40.00 X 158186 0 7522 CLAY CAULEY GEN.COUN.& DIR. OF COMP.(LEFT 12/21) 40.00 X 152044 0 10491 GADI ARONSON CHIEF COMMUNITY ENGAGEMENT 20.00 20.00 X 127436 0 19334 MICHAEL HARLE MHS DIRECTOR (LEFT 3/22) 1.00 X 239120 0 2848 KRISTY BLALOCK REGIONAL DIRECTOR II 40.00 X 157302 0 23 GAIL HANNAH REGIONAL DIRECTOR II 40.00 X 132877 0 15911 FLORENCE PAIGE REGIONAL DIRECTOR II 40.00 X 127863 0 19582 KENNETH MARTZ DIRECTOR OF RESEARCH & EVALUATION 40.00 X 111010 0 8942 2605682 0 200011 23 0 1 0 CONSILIUM STAFFING LLC 6225 N STATE HIGHWAY 161 SUITE 40 IRVING TX 75038 MEDICAL/CLINICAL CONSULTANTS/STAFFING 761506 ROBERT CHOU 26 ISLLAND RUN COURT CATONSVILLE MD 21228 MEDICAL/CLINICAL CONSULTANTS/STAFFING 476218 LOCKTON COMPANIES 444 W 7TH STREET SUITE 900 KANSAS CITY MO 64112 CONSULTANT - INSURANCE/HR 438775 TOUSSAINT MORDECAI DBY DYNAMO CLEANING 619 GLENWOOD AVENUE EAST LANDSDOWNE PA 19050 HOUSEKEEPING SERVICES 380924 PARKER PAVING LLC 1216 OAK STREET WILMINGTON DE 19805 BUILDING MAINTENANCE 363137 20 26125788 785607 430829 26911395 MANAGED CARE 624200 77137392 77137392 PROGRAM SERVICE RENTAL FEES 624200 1186936 1186936 INSURANCE REVENUE 624200 693624 693624 79017952 3 3 ADMINISTRATIVE FEE INCOME 900099 2028221 2028221 INSURANCE RECOVERIES AND REFUNDS 900099 375435 375435 2403656 108333006 79017952 0 2403659 1919762 1919762 49969338 40817912 9151426 695452 623678 71774 9737841 8094366 1643475 3912782 3231181 681601 451452 167986 283466 341256 126982 214274 7917544 6403497 1514047 4400706 2288253 2112453 9166869 8438299 728570 586941 328648 258293 36849 11227 25622 1337464 1162987 174477 REPAIRS AND MAINTENANCE 3187561 2867606 319955 FOOD 3102758 3073903 28855 BAD DEBT EXPENSE 3098874 2688507 410367 COMMUNICATIONS 2061015 1435791 625224 4395259 3730768 664491 106319723 85491591 20828132 0 12842397 9772085 103327 130692 14001419 17668807 1018612 849585 222140 39583 79267 182557 13348616 8158606 41393638 36762332 11667930 13196582 5919469 1551302 70250 67457 150000 300000 3112382 2334317 20920031 17449658 X 20473607 19312674 20473607 19312674 41393638 36762332 X 2013283 -3174216 X 0 1 X 1 1 1 X 26844732 24872130 25900567 32530064 26911395 137058888 59399200 68504321 69545000 59802468 79017952 336268941 86243932 93376451 95445567 92332532 105929347 473327829 0 0 0 473327829 17 4 187 13 3 224 17 4 187 13 3 224 277809 413656 283729 1593753 2403656 4972603 86521758 93790111 95729483 93926298 108333006 478300656 0.98960 0.99230 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE RECOVERIES - 2017 AMOUNT: $ 253,273. 2018 AMOUNT: $ 413,656. 2019 AMOUNT: $ 283,729. 2020 AMOUNT: $ 91,555. 2021 AMOUNT: $ 375,435. SELF-PAY REVENUE - 2017 AMOUNT: $ 24,536. ADMINISTRATIVE FEE INCOME - 2020 AMOUNT: $ 1,502,198. 2021 AMOUNT: $ 2,028,221. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 60140 11227 48913 162000 28356 133644 182557 DUE FROM AFFLIATES 5642394 SECURITY DEPOSITS 284625 OPERATING RIGHT-OF-USE ASSETS 2231587 8158606 LEASE LIABILITY - OPERATING 2334317 2334317 X PART IV, LINE 2B: GAUDENZIA, INC. HOLDS FUNDS IN A CUSTODIAL ACCOUNT FOR SOME PROGRAM CLIENTS. PART X, LINE 2: THE ORGANIZATION IS QUALIFIED AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTIES IN INCOME TAX POSITIONS, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE-LIKELY-THAN-NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS. X X X X 0 0 0 0 0 0 0 0 0 DALE KLATZKER PHD CHIEF EXECUTIVE OFFICER 453027 0 0 0 0 0 11000 0 13773 0 477800 0 0 0 PATRICIA MCKERNAN CHIEF OF STAFF 271325 0 0 0 0 0 6260 0 7828 0 285413 0 0 0 MICHAEL HARLE MHS DIRECTOR (LEFT 3/22) 239120 0 0 0 0 0 1424 0 1424 0 241968 0 0 0 NICHOLAS CHABAN CHIEF ADMINISTRATIVE OFFICER 186230 0 0 0 0 0 10883 0 13686 0 210799 0 0 0 CECILIA VELASQUEZ CHIEF CLINICAL OFFICER 157850 0 0 0 0 0 9983 0 12756 0 180589 0 0 0 WILLIAM J WILSON CHIEF PROGRAM OFFICER 162144 0 0 0 0 0 9083 0 9106 0 180333 0 0 0 DOUG HILTON CHIEF PEOPLE OFFICER 169268 0 0 0 0 0 5488 0 5512 0 180268 0 0 0 DONALD W STEWART CHIEF FINANCIAL OFFICER 158186 0 0 0 0 0 3761 0 3761 0 165708 0 0 0 CLAY CAULEY GEN.COUN.& DIR. OF COMP.(LEFT 12/21) 152044 0 0 0 0 0 5212 0 5279 0 162535 0 0 0 KRISTY BLALOCK REGIONAL DIRECTOR II 157302 0 0 0 0 0 0 0 23 0 157325 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE CEO IS REVIEWED BY GAUDENZIA, INC.'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. IT IS GAUDENZIA, INC.'S ACCEPTED PRACTICE TO INVOLVE A THIRD PARTY SPECIALIST THAT IS CONTRACTED TO CONDUCT AN EXECUTIVE COMPENSATION ANALYSIS AND GATHER COMPARATIVE MARKET DATA, PERIODICALLY. THIS DATA IN ADDITION TO RECOMMENDATIONS AND A REASONABILITY LETTER PROVIDED BY THE THIRD PARTY SPECIALIST IS REVIEWED BY THE COMPENSATION COMMITTEE, VALIDATING ALL EXECUTIVE COMPENSATION. THE MOST RECENT STUDY WAS CONDUCTED IN 2021. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. PART II MICHAEL HARLE, MS RECEIVED WAS PRESIDENT AND CEO THROUGH DECEMBER 2020 AND RECEIVED A PAYMENT OF $217,476 FROM THE ORGANIZATION'S QUALIFIED RETIREMENT PLAN IN 2021. HE SERVED AS DIRECTOR OF THE ORGANIZATION THROUGH MARCH 2022. X 40324 COST X 47 207819 COST X SUPPLIES 61 108129 COST X HOUSEKEEPING 58 53034 COST X EQUIPMENT 16 21795 COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE, COMPRISED OF THE OFFICERS OF THE BOARD, WHICH MAY EXERCISE THE POWERS OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. NO COMMITTEE, EXECUTIVE OR OTHERWISE, SHALL HAVE ANY POWER OR AUTHORITY AS TO: (I) THE FILLING OF VACANCIES IN THE BOARD; (II) THE ADOPTION, AMENDMENT OR REPEAL OF THE BY-LAWS; (III) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD; (IV) OR ACTION ON MATTERS COMMITTED BY THE BY-LAWS OR BOARD RESOLUTION TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B GAUDENZIA, INC'S FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE GAUDENZIA FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF TRUSTEES FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AN OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE FORM 990 PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH GAUDENZIA. GAUDENZIA MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/ DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. THESE FORMS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS REVIEWED BY GAUDENZIA, INC.'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. IT IS GAUDENZIA, INC.'S ACCEPTED PRACTICE TO INVOLVE A THIRD PARTY SPECIALIST THAT IS CONTRACTED TO CONDUCT AN EXECUTIVE COMPENSATION ANALYSIS AND GATHER COMPARATIVE MARKET DATA, PERIODICALLY. THIS DATA IN ADDITION TO RECOMMENDATIONS AND A REASONABILITY LETTER PROVIDED BY THE THIRD PARTY SPECIALIST IS REVIEWED BY THE COMPENSATION COMMITTEE, VALIDATING ALL EXECUTIVE COMPENSATION. THE MOST RECENT STUDY WAS CONDUCTED IN 2021. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. FORM 990, PART XI, LINE 9: MERGER OF GAUDENZIA ERIE, INC. -3,174,216. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: ON DECEMBER 31, 2021, GAUDENZIA ERIE, INC. (GEI) (EIN 23-3083410), EXECUTED A PLAN OF MERGER AGREEMENT WITH GAUDENZIA FOUNDATION, INC. (THE FOUNDATION), A RELATED TAX-EXEMPT ORGANIZATION OF GAUDENZIA, INC. (THE ORGANIZATION) PREVIOUSLY REPORTED ON SCHEDULE R, PART II. AS PART OF THIS AGREEMENT, THE ASSETS, CORRESPONDING LIABILITIES, AND NET ASSETS OF GEI WERE MERGED INTO THE FOUNDATION. AT THE TIME OF THIS MERGER, THE FOUNDATION HAD TRANSFERRED ALL GEI'S OPERATING ASSETS, LIABILITIES, AND CORRESPONDING NET ASSETS TO THE ORGANIZATION. A FINAL FORM 990 WAS SUBMITTED INCLUDING THE ACTIVITY FOR THE PERIOD JULY 1, 2021 THROUGH DECEMBER 31, 2021 FOR GEI. THE ENDING NET ASSET BALANCE OF <$3,147,216> REPORTED WAS TRANSFERRED TO THE ORGANIZATION FROM THE FOUNDATION AND HAD BEEN INCORPORATED AS PART OF THE ENDING NET ASSETS AT DECEMBER 31, 2021. GEI HAD CEASED TO EXIST AT THAT TIME. ADDITIONALLY, THE ORGANIZATION ASSUMED THE RESPONSIBILITY FOR ALL PROGRAM SERVICE ACTIVITIES AND LOCATIONS OF GEI. THESE ACTIVITIES WERE INTEGRATED INTO THE ORGANIZATION'S REGIONAL NETWORK. GAUDENZIA FOUNDATION INC 106 WEST MAIN STREET NORRISTOWN PA 19401 232141307 TO SUPPORT GAUDENZIA, INC. PA 501(C)(3) LINE 12B, II N/A 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0