2017-07-27T09:24:45-05:00 2016-12-31 131610809 FRIEDMAN LLP 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2016-01-01 311627155 Eastern State Penitentiary Historic Site Inc EAST 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 SARA JANE ELK President & CEO 2152365111 2017-07-19 1 Denise McKnight P01063588 2154969200 2017-06-29 38.98.221.158 2017-07-19 16:26:35 ED P 1F7C1F54BDDD9611348F6E8FAF93080CA00DC11A 0E3B8B3FF309C64C6D7E3A717736F19DCD89DC06 2016 2021-01-29 14:40:06Z Sara Jane Elk 2027 Fairmount Avenue Philadelphia PA 19130 9453812 0 X www.easternstate.org X 1998 PA The mission of the Eastern State Penitentiary Historic Site ("ESPHS") is to preserve and restore the architecture of the historic Eastern State Penitentiary, located in Philadelphia, Pennsylvania, and to make the physical site, as well as the site's history and historical significance, accessible and available to the public. 13 13 868 140 0 0 446054 729540 2286777 2642551 3955 4820 2316498 3141439 5053284 6518350 0 0 0 0 1941654 2276008 0 0 250015 2011731 2223571 3953385 4499579 1099899 2018771 16957638 18814156 507328 345075 16450310 18469081 X Eastern State Penitentiary Historic Site, Inc. works to preserve and restore the architecture of Eastern State Penitentiary; to make the Penitentiary accessible to the public; to explain and interpret its complex history; to place current issues of corrections and justice in an historical framework; and to provide a public forum where these issues are discussed. While the interpretive program advocates no specific position on the state of the American justice system, the program is built on the belief that the problems facing Eastern State Penitentiary's architects have not yet been solved, and that the issues these early prison reformers addressed remain of central importance to our nation. 0 0 2256707 2625536 Daytime tour program:ESPHS offers a variety of daytime historic tours and exhibits to the public including, but not limited to, audio tours, guided tours, history and historical exhibits and artist installations seven days a week, twelve months a year. Attendance in 2016 for all of the various daytime tours was 239,007, a 11% increase over 2015. 851108 0 Historic Preservation:After the last prisoners left Eastern State Penitentiary in 1971, the prison stood for over twenty years, untouched, with no maintenance or care, causing the buildings and structures of this National Historic Landmark to fall into a state of severe deterioration. The site's condition threatened both its structural and educational future, prevented or drastically hindered public tours of the grounds and prohibited interpretation of the site's place in American history; thus, stabilization and preservation of the entire site and all of its structures was, and continues to be, of vital importance. ESPHS's restoration activities provide visitors with a clear understanding of the prison's history, its design and use, and how the site changed and evolved over time. In 2016, in addition to the $437,648 of expenses spent on general maintenance, and the allocation of $413,460 of depreciation, ESPHS completed $400,000 of leasehold improvements. Leasehold improvements included the completion of the CB4 improvements for the new Prisons Today Exhibit space, masonry work on the perimeter wall, and masonry work on various cell blocks. 262341 0 Exhibits:New for 2016 was the Prisons Today: Questions in the Age of Mass Incarceration, a companion interactive exhibit to The Big Graph, a three dimensional steel structure that reflects the dramatic change in U.S. incarceration rates since Eastern State closed in 1971. Both exhibits enhance the audio and guided tour program. In 2016, $436,652 of expenses related to the Prisons Today Exhibit were capitalized and depreciated. ESPHS also presented a mix of eleven art installations and four history exhibits in 2016. Eight art installations continued from previous years and ESPHS introduced two new art installations. Luba Drozd's "Institute of Corrections" is a video installation that utilizes source materials created for correctional employees that include conferences, training discussions, and simulated scenarios. The artist edits the footage to uncover the system behind incarceration and the dialogue that goes on internally within field of corrections itself. Brian James Spies' "Solitaire" reflects the time he spent in solitary confinement as a teenager in a juvenile facility. The artist relies on this personal experience to create a sound collage of layered vocal tracks on Eastern State's audio tour player. He replicates the sensation of being alone, consumed by one's own thoughts. Returning include: Jesse Krimes' "Apokaluptein:16389067 II," is a smaller scale version of Apokaluptein:16389067," the artwork he made while serving 70 months in a federal prison. Ruth Scott Blackson focused on the pervasive flaking paint of Eastern State's walls. For "No Trace Without Resistance," she created new fragments so that it is difficult for visitors to decipher new from old paint flakes. Gold leaf on the new flakes results in a shimmering effect that entices visitors to pay attention to the walls, thereby evoking how a prisoner might have done during his/her solitary existence. Emily Waters' the "10 Worst Prisons in America: Plate Collectors' Edition," displays ten porcelain plates, each based on a 19th century dessert plate featuring Eastern State. In the center of each plate is a hand-painted image of a modern American prison and the rims include the bird and flower of that prison's home state. Finally, Jess Perlitz's "Chorus" uses twelve speakers spaced around the top of a single cell to project a different song sung by someone incarcerated in the U.S. The sound loop begins with just one voice/one speaker and escalates at regular intervals until all the speakers are playing. All ESPHS's daytime visitors had an opportunity to view and enjoy these exhibits during their tour and the installations provided visitors with the opportunity to experience a different perspective of the penitentiary's history and architecture, as well as an introduction of broader themes related to criminal justice. Returning from last season were Greg Cowper's installation "Specimen" which displayed insects collected at ESPHS and recalls the collection of 18 species of butterflies assembled by an inmate in the 1890s; Michelle Handelman's installation "Beware the Lily Law" projected a video on the cell wall and shared monologues based upon the experiences of real transgendered men and women who are incarcerated; William Cromar's piece GTMO with its recreated cell from Camp X-Ray; Tyler Held "Identity Control" used a car, stripped inside a cell as a metaphor for relinquished individuality; and Alexa Hoyer's "I Always Wanted to Go to Paris, France" which examined visitor's notions of prison gleaned from film history. Throughout the site there were small exhibits illustrating or expanding upon aspects of ESPHS's history. These include Al Capone's cell, which portrays Capone's special treatment during his incarceration. Another exhibit portrays a typical cell from the 1830s, providing visitors with the ability to visualize the inmate's accommodations in ESPHS's early years. An exhibit on Jewish life adjoins the Synagogue and 23 inmate painted murals are interpreted in the Catholic Chaplain's Office. 55964 372336 Other program expenses included improvements to the museum shop, as well as special educational programs and events for the benefit of the public throughout the year. Among these were "Pop-Up Museum," where objects from our collections were exhibited for ten days; two "Pets in Prison" family weekends; the annual "Alumni Reunion," that draws former employees and residents together for a Q&A with visitors; and the "Prison Food Weekend." The largest of these events was ESPHS's annual July celebration of Bastille Day, which is a reenactment of the storming of the Bastille followed by a French-themed street party in front of the site. 55964 372336 3426120 1 1 0 1 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 67 0 1 868 1 0 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X Sara Jane Elk President & CEO 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 Holly Harrity Board member 5.00 X 0 0 0 Ingrid Bogel Board Member 5.00 X 0 0 0 David Hollenberg Former chair 5.00 X 0 0 0 Norberto Rosa Board Member 5.00 X 0 0 0 Kathleen Kahlau Board Member 5.00 X 0 0 0 Dan Bosin Vice Chairman 5.00 X X 0 0 0 Monica Gallagher Board Member 5.00 X 0 0 0 Ira Kauderwood Board Member 5.00 X 0 0 0 Randy Mason Board Member 5.00 X 0 0 0 John McInerney Secretary 5.00 X X 0 0 0 David Poniatowski Treasurer 5.00 X X 0 0 0 Keith Reeves Board Member 5.00 X 0 0 0 Danielle Rice Chair 5.00 X X 0 0 0 Joshua Parker Board Member 5.00 X 0 0 0 Sara Jane Elk President & CEO 40.00 X 142092 0 14600 Sean Kelley Senior Vice President 40.00 X 119055 0 13336 Brett Bertolino Vice President, Director of Operations 40.00 X 102298 0 12296 363445 0 40232 3 0 1 0 Munn Roofing Corp 3413 Unionville Pike Hatfield PA 19440 Roofing repairs 965572 Universal Services Associates Inc 500 Ellis Ave Colwyn PA 19023 Exhibit Fabrication 288288 Albarell Electric Company Inc 901 W Lehigh Street PO Box 799 Bethlehem PA 18016 Electrical contractor 213317 Macalino Marketing 748 N 24th Street Philadelphia PA 19130 Marketing, printing 213245 Your Part-Time Controller LLC 1500 Walnut St Suite 1200 Philadelphia PA 19102 Accounting Services 178084 9 19643 534839 175058 37908 729540 Tours 712120 2518835 2518835 Site Access 712120 69601 69601 Memberships 712120 37100 37100 17015 17015 2642551 4820 4820 5470836 19643 2684718 2786118 2786118 606065 250744 355321 355321 6518350 2997872 0 2790938 325633 106304 219329 1549561 1271097 156687 121777 46171 41832 729 3610 93849 75868 11806 6175 260794 195041 50921 14832 12679 300 12379 135362 89700 38943 6719 30000 30000 269043 82065 183471 3507 284889 283927 962 246872 175304 65317 6251 16528 14488 2040 53378 48518 4860 15576 10742 4409 425 1959 1959 529141 513840 15301 27590 20734 5303 1553 Repairs and Maintenance 202860 202691 169 0 Equipment Rental 133822 131116 2093 613 Production and Exhibiti 100201 63070 1792 35339 Professional Developmen 64270 37985 25733 552 99401 61498 19241 18662 4499579 3426120 823444 250015 872498 488258 3017731 4023551 309889 224225 214967 226337 15511 15002 17354853 3518845 12526267 13836008 775 775 16957638 18814156 482795 324904 24533 20171 507328 345075 X 16018137 18324320 432173 144761 16450310 18469081 16957638 18814156 2018771 0 X 0 1 X 1 0 X 947477 466328 616969 446054 729540 3206368 947477 466328 616969 446054 729540 3206368 3206368 65409 79138 76169 45539 74421 340676 3547044 34413889 0.90400 0.88740 X Schedule A, Part II, Line 3: The City of Philadelphia owns the real property and improvements to the real property that are used by Eastern State Historic Penitentiary Site, Inc. The City contributes the use of the property to ESPHS without charge. This in-kind contribution has not been valued. Therefore, no amount has been reported on Line 3. However, ESPHS would not be able to operate its programs without the use of the property. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 30000 30000 0 Part II-B, Line 1: Eastern State Penitentiary engaged the services of an independent contractor during 2016 to help procure federal, state, and local grant monies for historical preservation. 14877807 X X 0 14359018 2666808 11692210 1540115 852037 688078 1455720 1455720 13836008 X 10045196 591384 2935462 3526846 6518350 0 6518350 8026425 591384 2935462 3526846 4499579 0 4499579 Part III, Line 4: ESPHS maintains the historic Eastern State Penitentiary in order to make it accessible to the public. The programs, events and exhibits held at the penitentiary help to provide the means necessary to keep the building interpreted and open to the public, which is the organization's primary exempt purpose. The organization also acquires and maintains historic site collections, including documents, reference materials and objects. Part X, Line 2: Uncertain Tax Positions: Management of the Organization considers the likelihood of changes by taxing authorities in its filed income tax returns and recognizes a liability or discloses potential significant changes that management believes are more likely than not to occur upon examination by tax authorities, including changes to the Organization's status as a not-for profit entity. Management believes that the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore no provision for income taxes has been provided in these financial statements. Part XI, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 250,744. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 2,684,718. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 250,744. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 2,684,718. Halloween Fundraising Event 5490479 19643 5470836 141718 33145 2509855 5490479 19643 5470836 141718 33145 2509855 2684718 2786118 X X X X 0 0 0 0 0 0 0 0 0 Sara Jane Elk President & CEO 142092 0 0 0 0 0 0 0 14600 0 156692 0 0 0 X 18 37908 FAIR MARKET VALUE X Archival Records 56 0 0 1 0 Part I, Line 33: Archival Record: Zero amount was reported for line 26 (c), because the items donated were added to the museum's collections and the museum does not capitalize its collections, as allowed under SFAS 116 (ASC 958-360-25). Form 990, Part VI, Section B, line 11b Management and outside counsel for ESPHS review the draft Form 990. ESPHS' independent auditor formally presents the audited annual financial statements and the draft IRS Form 990 to the ESPHS Board of Directors (the "Board") Finance Committee. The Finance Committee reviews the audited financials and the draft of the IRS Form 990 in-depth. The Committee approves the IRS Form 990 for the Board. The Committee then prepares an audit presentation to the Board at a formal Board meeting and requests the Board's approval of the audited annual financial statements. Form 990, Part VI, Section B, line 12c ESPHS regularly and consistently monitors and enforces compliance with its Conflicts of Interest Policy (the "Policy"). All officers, members of the Board, key-employees and members of committees with Board-delegated powers are required to comply with the Policy. Each such individual is provided with a copy of the Policy and is then required to review it and sign an acknowledgment of his or her understanding and commitment to comply with the Policy; non-compliance with the Policy is subject to disciplinary action including, but not limited to, dismissal from ESPHS. Prior to entering into any transaction or arrangement that might benefit or inure to the benefit of an "Interested Person" (as that term is defined in the Policy), such transaction or arrangement is discussed in great detail by the Board (excluding any Board member(s) that may be an Interested Person). Each and every member is required to fully disclose any and all benefit he or she may directly or indirectly derive from, or because of, any transaction or arrangement. To the extent a transaction or arrangement has already been entered into, in the event such transaction or arrangement is questionable pursuant to the Policy, or someone has a question about, or issue with, how such arrangement or transaction is benefiting an Interested Person, it is reported, or brought, to the attention of the Chairperson of the Executive Committee (the "Chair") who conducts an investigation to determine if a violation of the Policy has occurred. If the Chair determines a violation has occurred, the matter is referred to the Board for appropriate disciplinary and corrective action. If the Chair is unable to make such a determination, the Chair presents his or her investigation to the entire Board to make the determination. All existing transactions and arrangements that are in effect for longer than a year are reviewed each year by the Board to determine whether a conflict of interest, in accordance with the Policy, exists. The Executive, Governance and Nominations Committees constantly review transactions, nominations and other arrangements in accordance with the Policy. In the event any of the aforementioned committees finds an issue with an existing transaction or arrangement or are unable to make a determination, the issue is presented to the entire Board to determine whether the transaction or arrangement violates the Policy. Form 990, Part VI, Section B, line 15 Compensation for officers and all key-employees is determined annually by the Board's Compensation Committee, and reported to the Finance Committee when it sets the annual budget. The Compensation Committee and Executive Committee members involved in pay decisions are free from conflicts of interest with respect to their efforts in determining compensation levels. The CEO's compensation is recommended by the Compensation Committee for approval by the Board's Executive Committee. The Board's Compensation Committee incorporates relevant marketplace data for each job (examining Museums and other Arts and Culture Non-profits of roughly the same size as well as some general industry data for administrative roles), incorporating reputable studies performed by organizations such as the American Association of Museums into its analysis, its decision making process and the salary budget worksheet. External data is carefully "aged" to a common date in time and regionally adjusted where appropriate Decision makers on the Board, base compensation recommendations and decisions on their own research or on input from independent external consultants using outside information for similarly qualified persons in functionally comparable positions at similarly situated organizations. Independent compensation consultants have no past, present or potential future conflicts of interest that would compromise such firms' independence in conducting analyses. Fees received by any independent compensation consultant are not contingent upon the adoption of any particular action or event resulting from either their work process or the use of their recommendations and analyses. The Finance Committee presents the draft budget and salary/compensation recommendations to the full Board with all of the relevant salary and compensation studies for Board approval. The decision makers on the Compensation Committee and the Executive Committee receive detailed analyses, and have ample opportunity to ask questions of the analyst who prepared them. Members of Management neither exert undue influence nor drive the conclusions of the compensation analyses, and they are recused during deliberations about their pay. The Committee and the Board finalize and contemporaneously document all recommended compensation actions within 60 days of the meeting, prior to any such person's receipt of money or other economic benefits. ESPHS has established a rebuttable presumption of reasonableness under Treasury Regulations section 53.4958-6(a). Form 990, Part VI, Section C, line 19 ESPHS provides its governing documents, the Policy, and its financial statements to the public upon request and all Board members receive a copy of such documents every year.