2021-05-17T14:02:25-05:00 2020-06-30 BDO USA LLP 1801 MARKET STREET SUITE 1700 PHILADELPHIA PA 19103 990 2019-07-01 201915642 The Elwyn Foundation % DAVID BOWERS ELWY 6108912000 111 Elwyn Road Elwyn PA 19063 CHARLES S MCLISTER PRESIDENT 6108912000 2021-05-17 true MARC R BERGER CPA P01871563 2155641900 2019 2022-09-23 18:48:47Z CHARLES S MCLISTER 111 Elwyn Road Elwyn PA 19063 2402609 false X www.elwyn.org X 2004 PA Through personal commitment, collective talents and innovation, the Elwyn Foundation and its affiliates support individuals with diverse challenges (Continued on Schedule O) 22 21 0 21 0 2685408 1785371 0 0 46834 278233 -37242 15151 2695000 2078755 1268891 1145916 0 0 0 0 0 0 1119245 1114371 1119245 2383262 2265161 311738 -186406 5895004 50144875 1823801 697569 4071203 49447306 X The Elwyn Foundation will engage in charitable activities, including, but not limited to, (CONTINUED ON SCHEDULE O) false false 1102848 1102848 Distributions were made to Elwyn of Pennsylvania and Delaware ("Elwyn PA") to provide support for unreimbursed COVID-19 expenditures. 43068 43068 Distributions were made to Elwyn PA to support programmatic requirements in behavioral health. During the fiscal year ended June 30, 2020, Elwyn PA served approximately 1,929 clients in its behavioral health programs. 1145916 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 22 21 false false true false false false false true true false false true true true true true true false false false CA NJ PA X DAVID BOWERS 6108912000 111 ELWYN ROAD Elwyn PA 190634699 Charles S McLister President/CEO 5.0 45.0 X X 0 475243 46065 Jeffrey J Giovino SVP/Chief Operating Officer 5.0 45.0 X 0 374157 46194 Cindy Bertrando SVP/CFO thru 12/2019 5.0 45.0 X 0 341657 35308 Debra M Paul CPA MBA CFO as of 01/2020 5.0 45.0 X 0 318265 40634 Marguerite Kraftson VP of Advancement 45.0 0.0 X 0 198268 17969 Jonathan Swatsburg Treasurer 1.0 3.0 X X 0 0 0 Joseph E Lundy Esq Chairman 1.0 7.0 X X 0 0 0 Judith Strine Secretary 1.0 4.0 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 Andrea Anania 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 Borde 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 James J Sebra Board Member 1.0 0.0 X 0 0 0 Joan Emmi Board Member 1.0 0.0 X 0 0 0 Pierre L LaPerriere Board Member 1.0 1.0 X 0 0 0 Steven Silber MD Board Member 1.0 1.0 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 Tina Hwang Board Member 1.0 0.0 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 1707590 186170 0 false true false 0 599523 1185848 14923 1785371 0 270248 270248 0 0 0 0 0 303441 295456 7985 7985 7985 43549 599523 28398 15151 15151 0 0 0 0 0 0 0 2078755 293384 1145916 1145916 0 0 0 0 0 0 0 0 0 0 0 4638 0 4638 0 0 0 9127 9127 13043 13043 0 15313 15313 0 0 0 0 0 0 42507 42507 0 0 0 FUNDR COSTS FROM ELWYN PA 1017842 1017842 SUNDRY 13127 13127 PROGRAM SUPPLIES 3648 3648 2265161 1145916 0 1119245 3025667 763640 0 0 495225 1153390 0 0 0 0 0 0 0 0 0 0 27505 51767 0 0 2346607 48176078 0 0 0 0 0 0 0 0 5895004 50144875 0 28937 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1823801 668632 1823801 697569 X 479774 24608349 3591429 24838957 4071203 49447306 5895004 50144875 X -186406 4118526 41443983 X false true X true false X 2365263 2551259 1533751 2685408 1785371 10921052 0 0 2365263 2551259 1533751 2685408 1785371 10921052 1027330 9893722 29979 62801 40654 46834 313797 494065 0 0 11415117 0.86672 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40585964 4236503 44822467 0.53380 0.46620 false false 0 INTERCO PAYABLE TO ELWYN OF PA & DE 401384 INTERCO PAYABLE TO ELWYN CALIFORNIA 267248 668632 X Schedule D, Part V, Line 4 THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE ORGANIZATION ON A LONG TERM BASIS. HISTORICALLY, THE SPENDING PLAN HAS BEEN TO USE, ON AVERAGE, 4% (7% IN FISCAL 2020) OF THE BALANCE 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 year ended June 30, 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 has filed all of its IRS Form 990, including 990-T, where applicable, for the year ended June 30, 2019. Elwyn Ball 509475 492885 16590 13283 Elwyn Day 42340 41300 1040 15115 7 91257 65338 25919 643072 599523 43549 28398 28398 15151 true Elwyn of Pennsylvania and Delaware 111 Elwyn Rd Elwyn PA 19063 231352117 501(c)(3) 1145916 Support org mission 1 0 Schedule I, Part I, Line 2: The Elwyn Foundation utilizes a Microsoft General Ledger package 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. The Elwyn Foundation solely supports Elwyn PA and its subsidiaries, Elwyn New Jersey and Elwyn California. false true false false false false false false false Charles S McLister President/CEO 0 465301 0 0 0 9942 0 26825 0 19240 0 521308 0 0 Jeffrey J Giovino SVP/Chief Operating Officer 0 365252 0 0 0 8905 0 26904 0 19290 0 420351 0 0 Cindy Bertrando SVP/CFO thru 12/2019 0 313378 0 0 0 28279 0 15145 0 20163 0 376965 0 0 Marguerite Kraftson VP of Advancement 0 198088 0 0 0 180 0 12000 0 5969 0 216237 0 0 Debra M Paul CPA MBA CFO as of 01/2020 0 268007 0 50000 0 258 0 20344 0 20290 0 358899 0 0 Schedule J, Part I, Line 3 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. Schedule J, Part I, Line 4b ELWYN PA SPONSORS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AVAILABLE TO CERTAIN KEY CURRENT AND FORMER EMPLOYEES. THE FOLLOWING PERSONS PARTICIPATE IN THE PLANS: CHARLES S. MCLISTER - $8,971 JEFFREY J. GIOVINO - $9,050 CINDY BERTRANDO - $9,545 Form 990, Part I, Line 1 (Continued) to shape distinctive individual lives. 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 Pennsylvania and Delaware is the sole member of Fellowship Health Resources ("FHR"), a Rhode Island nonprofit corporation another operating of the Elwyn Foundations controlled operating affiliates. Elwyn of Pennsylvania and Delaware has two operating subsidiaries that became part of the Obligated Group pursuant to affiliations: Family Support Services, a Pennsylvania nonprofit corporation, affiliated with Elwyn of Pennsylvania and Delaware in 2016 and Fellowship Health Resources, a Rhode Island nonprofit corporation, affiliated with Elwyn in 2018. Fellowship Health Resources is the sole member of two nonprofit realty corporations Fellowship Realty Corp and Fellowship Realty Corp of Massachusetts. Form 990, Part III, Line 1 (Continued) (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 not limited to, budgeting, strategic planning, financial planning, investment management, resource allocation, long-term planning and short-term planning; and (g) making distributions and/or utilizing the Corporation's assets for charitable, educational and/or scientific purposes within the meaning of Code Section 501(c)(3). Form 990, Part VI, Section A, Line 4 As of July 1, 2019, Elwyn PA (formerly known as "Elwyn") and certain of its subsiliaries completed an internal reorganization ("the Reorganization"). Prior to July 1, 2019, Elwyn PA was a Pennsylvania non-member, non-profit corporation that is exempt from federal income tax under Section 501(a) of the IRC and described as a public charity under IRC Sections 501(c)(3) and 170(b)(1)(A)(iii). Prior to July 1, 2019, Elwyn PA served as the sole member of the following entities that were directly affected by the Reorganization effective July 1, 2019 (collectively, "the Elwyn Subsidiaries"): 1) The Elwyn Foundation A Pennsylvania member, nonprofit corporation exempt from federal income tax under IRC Section 501(a) and described as a type I supporting organization under IRC Sections 501(c)(3) and 509(a)(3); 2) Elwyn New Jersey, A New Jersey, Non-Profit Corporation A New Jersey member, nonprofit corporation exempt from federal income tax under IRC Section 501(a) and described as a public charity under IRC Sections 501(c)(3) and 509(a)(1); 3) Elwyn California A California member, nonprofit corporation exempt from federal income tax under IRC Section 501(a) and described as a public charity under IRC Sections 501(c)(3) and 509(a)(2); While Elwyn PA has other subsidiaries, such other subsidiaries were not directly affected by the Reorganization. The Reorganization was effectuated for asset protection purposes and to streamline operations. In connection with the Reorganization, The Elwyn Foundation converted into a Pennsylvania non-member, nonprofit corporation and, as such, Elwyn PA no longer serves as the sole member of The Elwyn Foundation. Elwyn PA converted into a Pennsylvania member, nonprofit corporation, with The Elwyn Foundation as its sole member and changed its corporate name from "Elwyn" to "Elwyn of Pennsylvania and Delaware". Elwyn PA transferred its membership interests in the following entities to The Elwyn Foundation: Elwyn NJ and Elwyn CA. As a result of the Reorganization, The Elwyn Foundation is the sole member of Elwyn PA, Elwyn NJ, and Elwyn CA. 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, prior to filing. Form 990, Part VI, Section B, Line 12c The Elwyn Board of Directors 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 XI, Line 9 EQUITY TRANSFER FROM ELWYN PA AS PART OF INTERNAL REORGANIZATION: $41,443,983 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 228 W Landis Ave 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 050158796 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 true false false false false true false true true false true true true false false Elwyn of Pennsylvania and Delaware b 1145916 FMV Elwyn of Pennsylvania and Delaware e 401384 FMV Elwyn California e 267248 FMV Elwyn of Pennsylvania and Delaware o 1017842 FMV