2022-05-16T08:57:35-05:00 2021-06-30 BDO USA LLP 1801 MARKET STREET SUITE 1700 PHILADELPHIA PA 19103 990 2020-07-01 201915642 The Elwyn Foundation % DAVID BOWERS ELWY 6108912000 111 Elwyn Road Elwyn PA 19063 Nikole Cabrey CFO 6108912000 2022-05-12 true Nikole Cabrey 999009999 MARC R BERGER CPA P01871563 2155641900 2 2020 2022-09-23 18:48:47Z Charles S McLister 111 Elwyn Road Elwyn PA 19063 35285632 false X www.elwyn.org X 2004 PA Elwyn makes life better for people with developmental and behavioral health challenges. 18 17 0 17 0 0 1785371 2351951 0 0 278233 6218773 15151 -50301 2078755 8520423 1145916 1334526 0 0 0 0 0 0 750583 1119245 940270 2265161 2274796 -186406 6245627 50144875 87352321 697569 3002841 49447306 84349480 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 1334526 1334526 0 DISTRIBUTIONS WERE MADE TO subsidiaries TO PROVIDE PROGRAM SUPPORT AND CARRY OUT THE PURPOSES OF ELWYN OF PENNSYLVANIA AND DELAWARE, ELWYN NEW JERSEY, ELWYN CALIFORNIA AND FAMILY SUPPORT SERVICES. 1334526 true true false false false false false false false true false false false false true true false true false false false false false false true false false true false true false false false false false false false false false 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 18 17 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 5.0 55.0 X X 0 473997 58116 DEBRA M PAUL CPA MBA CFO 1.0 59.0 X 0 365942 42583 LEONARD J KIRBY SVP/COO 5.0 55.0 X 0 288578 25323 JEFFREY J GIOVINO SVP/COO THRU 03/2020 0.0 0.0 X 0 249298 9491 CINDY BERTRANDO SVP/CFO THRU 12/2019 0.0 0.0 X 0 243750 1790 MARGUERITE KRAFTSON SVP OF ADVANCEMENT 25.0 20.0 X 0 197614 20552 JOSEPH E LUNDY ESQ CHAIRMAN 1.0 6.0 X X 0 0 0 ANDREA ANANIA VICE CHAIR 1.0 3.0 X X 0 0 0 JAMES J SEBRA TREASURER 1.0 2.0 X X 0 0 0 STEVEN SILBER MD SECRETARY 1.0 3.0 X X 0 0 0 ADAM SAUNDERS BOARD MEMBER 1.0 0.0 X 0 0 0 ALAN WECHSLER BOARD MEMBER 1.0 1.0 X 0 0 0 ALAN WICHLEI BOARD MEMBER 1.0 1.0 X 0 0 0 CATHERINE S KUNSCH PHD BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTOPHER BORDEN BOARD MEMBER 1.0 0.0 X 0 0 0 CHRISTOPHER KELLOGG BOARD MEMBER 1.0 0.0 X 0 0 0 ELLEN M GOSS MHA BOARD MEMBER 1.0 0.0 X 0 0 0 FRANK FARLEY PHD BOARD MEMBER 1.0 2.0 X 0 0 0 PIERRE L LAPERRIERE BOARD MEMBER 1.0 0.0 X 0 0 0 THOMAS MCCAULLY BOARD MEMBER 1.0 1.0 X 0 0 0 TIMOTHY C O'ROURKE BOARD MEMBER 1.0 1.0 X 0 0 0 TRUDY SLADE BOARD MEMBER 1.0 0.0 X 0 0 0 WILLIAM EMMET BOARD MEMBER 1.0 1.0 X 0 0 0 0 1819179 157855 0 true true false 0 517643 1834308 3732 2351951 0 1242345 1242345 0 0 0 0 0 31643131 26666703 4976428 4976428 4976428 48205 517643 98506 -50301 -50301 0 0 0 0 0 0 0 8520423 6168472 X 1334526 1334526 0 0 0 0 0 0 0 0 0 0 0 3875 3875 0 0 189687 189687 1240 1240 0 652 652 55 55 0 0 0 0 0 20575 20575 0 0 0 FUNDR COSTS FROM ELWYN PA 723151 723151 REPAIRS AND MAINTENANCE 619 619 PROGRAM SUPPLIES 416 416 2274796 1334526 189687 750583 763640 2973714 0 0 1153390 1518540 0 0 0 0 0 0 0 0 0 0 51767 0 0 0 47697088 81147337 478990 1712730 0 0 0 0 0 0 50144875 87352321 28937 5878 0 0 0 0 0 0 0 0 0 0 0 0 0 0 668632 2996963 697569 3002841 X 24608349 48746622 24838957 35602858 49447306 84349480 50144875 87352321 X 6245627 10190281 18466266 X false true X true false X 2551259 1533751 2685408 1785371 2357516 10913305 0 0 2551259 1533751 2685408 1785371 2357516 10913305 1603641 9309664 62801 40654 46834 270248 1242345 1662882 15151 15151 0 12591338 0.73937 0.86672 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44822467 18460837 15316394 182467 78417231 40585964 4236503 44822467 0.61000 0.39000 0.00000 false false 0 INTERCOMPANY PAYABLE 2996963 2996963 X Schedule D, Part V, Line 4 As described in Schedule O, the majority of the endowment assets previously held on Elwyn of Pennsylvania and Delaware and Elwyn New Jersey were permanently transferred to the Elwyn Foundation during the fiscal years ended June 30, 2021, and 2020. These transfers are shown as contributions within Schedule D, Part V. THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE ORGANIZATION ON A LONG TERM BASIS. HISTORICALLY, the board approved spending plan has been to use, ON AVERAGE, 4% (4% was approved for Fiscal 2021) OF THE average balance over the past three most recent calendar years, measured as of December 31, TO SUPPORT THE MISSION OF THE ORGANIZATION. 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, 2021 AND 2020, 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 454570 410155 44415 87858 Elwyn Day 72622 71932 690 7079 1 38656 35556 3100 3569 565848 517643 48205 98506 98506 -50301 true Elwyn of Pennsylvania and Delaware 111 Elwyn Rd Elwyn PA 19063 231352117 501(c)(3) 1308817 Support org mission ELWYN CALIFORNIA 3190 S BASCOM AVENUE SAN JOSE CA 95124 261855027 501(c)(3) 22592 Support org mission 2 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 THE DISPOSITION OF FUNDS, WITH AN EMPHASIS ON ANY DONOR RESTRICTIONS. true true false false false false false false false CHARLES S MCLISTER PRESIDENT/CEO 0 464121 0 0 0 9876 0 30747 0 27369 0 532113 0 0 JEFFREY J GIOVINO SVP/COO THRU 03/2020 0 99287 0 0 0 150011 0 2422 0 7069 0 258789 0 0 CINDY BERTRANDO SVP/CFO THRU 12/2019 0 0 0 0 0 243750 0 1790 0 0 0 245540 0 0 DEBRA M PAUL CPA MBA CFO 0 327113 0 38571 0 258 0 20697 0 21886 0 408525 0 0 LEONARD J KIRBY SVP/COO 0 288398 0 0 0 180 0 17100 0 8223 0 313901 0 0 MARGUERITE KRAFTSON SVP OF ADVANCEMENT 0 197434 0 0 0 180 0 12000 0 8552 0 218166 0 0 Schedule J, Part I, Line 3 AN EMPLOYMENT CONTRACT DETERMINES THE COMPENSATION OF ELWYN'S PRESIDENT. THE BOARD OF DIRECTORS OF ELWYN OF PENNSYLVANIA AND DELAWARE, THE PARENT ORGANIZATION AT THE TIME, 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 MARCH 1, 2017, AND JUNE 30, 2022. Schedule J, Part I, Line 4A SEVERANCE PAY INCLUDED IN EARNINGS: JEFFREY J. GIOVINO - $93,750 CINDY BERTRANDO - $243,750 Schedule J, Part I, Line 4B ELWYN OF PENNSYLVANIA AND DELAWARE SPONSORS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AVAILABLE TO CERTAIN KEY CURRENT AND FORMER EMPLOYEES. THE FOLLOWING PERSONS PARTICIPATE IN THE PLANS: CHARLES S. MCLISTER - $13,018 JEFFREY J. GIOVINO - $1,793 CINDY BERTRANDO - $1,790 Form 990, Part I, Line 1 (Continued) The Elwyn Foundation is a Pennsylvania non-profit 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 Non-Profit Corporation, and Elwyn California, a California nonprofit corporation. Elwyn of Pennsylvania and Delaware is the sole member of two operating subsidiaries and various non-operating subsidiaries. The operating subsidiaries include Fellowship Health Resources ("FHR"), a Rhode Island nonprofit corporation and Family Support Services, a Pennsylvania 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 SUPPORTS FOR LIVING, ADULT SERVICES AND CHILDREN'S SERVICES. THE SUPPORTS FOR living programs provide RESIDENTIAL AND WORK & DAY SERVICES FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE ADULT SERVICES 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 APPROVED BY THE AUDIT COMMITTEE OF THE ELWYN FOUNDATION. PRIOR TO FILING, THE APPROVED 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 ELYWN OF PENNSYLVANIA AND DELAWARE, THE PARENT ORGANIZATION AT THE TIME, 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 MARCH 1, 2017, AND JUNE 30, 2022. ANNUALLY, ELWYN OF PENNSYVLANIA AND DELAWARE'S PRESIDENT DETERMINES THE COMPENSATION PAID TO OTHER SENIOR EXECUTIVES. THE COMPENSATION INFORMATION FOR THESE EMPLOYEES IS DISTRIBUTED TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS FOR INFORMATIONAL PURPOSES ONLY. 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 $739,000 have been reduced by $15,849 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 $18,460,837 CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY $ 5,429 -------------- TOTAL $18,466,266 -------------- The equity transfer from related entities represents a permanent transfer of endowment assets and other investments, including repayments on loans from the board-designated quasi endowment, from Elwyn of Pennsylvania and Delaware and Elwyn New Jersey to the Elwyn Foundation. Elwyn of Pennsylvania and Delaware 111 Elwyn Rd Elwyn PA 19063 231352117 Human svcs PA 501(c)(3) 3 Elwyn Fdn true Elwyn New Jersey 208 W Landis Avenue Vineland NJ 08360 221801227 Human Svcs NJ 501(c)(3) 10 Elwyn Fdn true Provider Enhanced Management Services 111 Elwyn Rd Elwyn PA 19063 232600304 Inactive PA 501(c)(3) 10 Elwyn PA DE true Sleighton School 111 Elwyn Rd Elwyn PA 19063 231352527 Inactive PA 501(c)(3) 12A, Type I Elwyn PA DE true Elwyn California 3190 S Bascom Ave San Jose CA 95124 261855027 Human Svcs CA 501(c)(3) 7 Elwyn Fdn true Family Support Services 7200 Chestnut St 103 Upper Darby PA 19082 231994645 Human Svcs PA 501(c)(3) 7 Elwyn PA DE true Elwyn Insitutes Workers Comp Trust 111 Elwyn Rd Elwyn PA 19063 232427093 Workers Comp PA 501(c)(3) 12A, Type I Elwyn PA DE true Elwyn Virginia 111 Elwyn Rd 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 MA Inc 24 Albion Road Lincoln RI 02865 204650367 Prop Rental RI 501(c)(3) 10 FHR Inc true Grace Pharmacy 111 Elwyn Rd 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 1308817 FMV Elwyn of Pennsylvania and Delaware D 2729715 FMV Elwyn California D 267248 FMV Elwyn of Pennsylvania and Delaware P 739000 FMV ELWYN NEW JERSEY S 10579872 FMV ELWYN OF PENNSYLVANIA AND DELAWARE S 7880965 FMV