2020-11-12T16:17:10-06:00 2019-12-31 131610809 Friedman LLP 2000 Market Street Suite 500 Philadelphia PA 19103 990 2019-01-01 311627155 Eastern State Penitentiary Historic Site Inc EAST 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 SARA JANE ELK President & CEO 2152365111 2020-11-12 1 Denise McKnight P01063588 2154969200 2020-11-12 100.11.58.221 2020-11-12 16:17:04 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8B95AC9A003F024702B02CEAEBAC0DEE01E5A5AE 2019 2021-01-29 14:40:06Z Sara Jane Elk 2027 Fairmount Avenue Philadelphia PA 19130 10490426 0 X www.easternstate.org X 1998 PA Eastern State Penitentiary Historic Site interprets the legacy of American criminal justice reform, from the nation's founding through to the present day, within the long-abandoned cellblocks of the nation's most historic prison. 18 18 539 41 0 0 789755 696737 3325207 3715189 -36101 6458 2545983 2304668 6624844 6723052 0 0 0 0 2906805 3149503 65151 35351 591563 3207865 3653308 6179821 6838162 445023 -115110 21195918 21541907 565964 1027063 20629954 20514844 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. 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. Eastern State Penitentiary's innovative preservation, interpretation, and public programs will move visitors to engage in dialogue and deepen the national conversation about criminal justice. 0 0 3232168 3713100 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 2019 for all of the various daytime tours was 310,840, a 14.5% increase over 2018. 1181382 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 2019, in addition to the $651,919 of expenses spent on general maintenance, and the allocation of $529,463 of depreciation, ESPHS completed $622,194 of leasehold improvements. Leasehold improvements included the completion of upgrades to the following areas: Al Capone Cell, perimeter lighting surrounding the prison walls, roofing, stabilization of the perimeter wall, thegreenhouse reconstruction, and masonry work completed on the industrial building.In 2019, Eastern State began the first phase on construction for a planned visitor center. When completed, the new Visitor Center will improve visitor flow, provide enhanced visitor amenities (like flush toilets), and expand access to the site for those of all abilities. 528617 0 Exhibits:In 2019 ESPHS presented a mix of history exhibits and contemporary exhibits focusing on contemporary U.S. prison policy, as well as eleven art installations. New for 2019 was "Hidden Lives Illuminated," a month-long showing 20 animated short films that were created by incarcerated artists for viewing on the penitentiary walls.History and Contemporary installations include: "Prisons Today: Questions in the Age of Mass Incarceration and "The Big Graph." 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.Eleven art installations continued from previous years and ESPHS introduced two new art installations. The remaining exbibits include Solitary Watch with Jean Casella, Jeanne Oleson and Laurie Jo Reynolds installed "Photo Requests from Solitary", "Doris Jean" by Rachael Livedalen, "An Electric Kite", Jared Scott Owens' "Sepulture", Jesse Krimes' "Apokaluptein: 16389067 II", Jess Perlitz's "Chorus", Greg Cowper's installation "Specimen", Michelle Handelman's installation "Beware the Lily Law", William Cromar's piece "GTMO", and Tyler Held "Identity Control".The two new installations include Alex Rosenberg: A Climber's Guide to Eastern State Penitentiary or, Eastern State's Architecture, and How to Escape It, and Dehanza Rogers: #BlackGirlhood.The remaining exbibits include Solitary Watch with Jean Casella, Jeanne Oleson and Laurie Jo Reynolds installed "Photo Requests from Solitary", "Doris Jean" by Rachael Livedalen, "An Electric Kite", Jared Scott Owens' "Sepulture", Jesse Krimes' "Apokaluptein: 16389067 II", Jess Perlitz's "Chorus", Greg Cowper's installation "Specimen", Michelle Handelman's installation "Beware the Lily Law", William Cromar's piece. 65396 448436 Merchandise sales and genealogy fees 65396 448436 5007563 1 1 0 1 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 78 0 1 539 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 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 Danielle Rice To 0919 Chair 3.00 X X 0 0 0 Dan Bosin Current Chair/Prior Vice Chair 3.00 X X 0 0 0 John McInerney Secretary 3.00 X X 0 0 0 David Poniatowski Treasurer 3.00 X X 0 0 0 Ingrid Bogel Board Member 2.00 X 0 0 0 John Christmas Esq Board Member, Ex-officio 0.50 X 0 0 0 Darrell Clarke Board Member, Ex-officio 0.25 X 0 0 0 Bridget Collins-Greenwald Board Member, Ex-officio 0.50 X 0 0 0 Monica Gallagher Board Member 2.00 X 0 0 0 Holly Harrity Board Member 2.00 X 0 0 0 David Hollenberg Board Member 3.00 X 0 0 0 Kathleen Kahlau Board Member 2.00 X 0 0 0 Ira Kauderwood Board Member 2.00 X 0 0 0 Marcia Makadon Board Member 2.00 X 0 0 0 Randall Mason Board Member 2.00 X 0 0 0 Keith Reeves Board Member 2.00 X 0 0 0 Norberto Rosa Board Member 2.00 X 0 0 0 John Wetzel To 082019 Board Member 2.00 X 0 0 0 Pamela Laucks Board Member 2.00 X 0 0 0 Matthew D Lee Board Member 2.00 X 0 0 0 Sara Jane Elk President & CEO 40.00 X 171933 0 15839 Sean Kelley Senior Vice President 40.00 X 140687 0 14253 Brett Bertolino Vice President, Director of Operations 40.00 X 111521 0 12913 424141 0 43005 3 0 1 0 J&M Preservation Studio 105 Rutgers Ave Unit 244 Swarthmore PA 19081 Architect Services 249787 Macalino Marketing Inc 748 North 24th St Philadelphia PA 19130 Marketing and Printing 225169 Munn Roofing Corp 3413 Unionville Pike Hatfield PA 19440 Roofing Contractor 215958 Your Part-Time Controller LLC 1500 Walnut St Suite 1200 Philadelphia PA 19102 Accounting Services 205530 Interactive Ticketing CO Etix LLC 909 Aviation Parkway Suite 900 Morrisville NC 27560 Ticketing Service 175986 15 8991 403503 284243 25499 696737 Tours 712120 3570272 3570272 Site Access 712120 107698 107698 Memberships 712120 35130 35130 2089 2089 3715189 94420 94420 87962 -87962 -87962 -87962 5174986 8991 3316665 1858321 1858321 809094 362747 446347 446347 6723052 4161536 0 1864779 380163 121022 259141 2196404 1608536 269849 318019 69938 57812 3483 8643 137106 103839 18483 14784 365892 262683 67699 35510 77628 77628 35800 35800 35351 35351 532036 253472 233390 45174 680747 679497 1250 386679 260666 90278 35735 41478 7010 34468 80517 51327 29190 25575 13247 11122 1206 767 767 768575 697508 71067 74686 55320 12914 6452 Equipment Rental 282749 278046 3636 1067 Production and Exhibiti 266177 220777 1884 43516 Repairs and Maintenance 221263 220264 999 Professional Developmen 77978 50578 17654 9746 100653 65959 34134 560 6838162 5007563 1239036 591563 197653 110170 6173371 5792791 420638 423498 335219 368142 21217 84377 20431399 5670245 14047045 14761154 775 1775 21195918 21541907 555735 1010888 10229 16175 565964 1027063 X 19674587 19945824 955367 569020 20629954 20514844 21195918 21541907 -115110 0 X 0 1 X 1 0 X 446054 729540 778656 789755 696737 3440742 446054 729540 778656 789755 696737 3440742 1759 3438983 45539 74421 118879 202153 202118 643110 4083852 44109922 0.84210 0.86660 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 for $1 yearly. 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 35800 35800 0 Part II-B, Line 1: Eastern State Penitentiary engaged the services of an independent contractor during 2019 to help procure federal, state, and local grant monies for historical preservation. The organization uses a lobbying firm to lobby for state funding, which comes directly from the legislature or the governor's office. The lobbying firm does not lobby for grants that go through state agencies. 17399778 X X 0 16746610 4423159 12323451 1968827 1247086 721741 1715962 1715962 14761154 X 10975612 573148 3679412 4252560 6723052 0 6723052 11090722 573148 3679412 4252560 6838162 0 6838162 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 362,747. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 3,316,665. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 362,747. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 3,316,665. X X X X X X 1 Schultz & Williams One Penn Center Suite 1700 1617 JFK Philadelphia PA 19103 Direct Mail Consultant 0 0 35351 -35351 35351 -35351 PA Halloween Fundraising Event 5183977 8991 5174986 243546 27783 3045336 5183977 8991 5174986 243546 27783 3045336 3316665 1858321 X X X X 0 0 0 0 0 0 0 0 0 Sara Jane Elk President & CEO 171933 0 0 0 0 0 9385 0 6454 0 187772 0 0 0 Sean Kelley Senior Vice President 140687 0 0 0 0 0 7746 0 6507 0 154940 0 0 0 X 10 25499 X Archival Records 10 0 0 1 0 Part I, Line 33: Archival Record: Zero amount was reported for line 25 (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 A, line 1 Under the organization's bylaws, certain directors and officers serve as members of the Executive Committee of the organization. The Executive Committee is authorized to act for the Board of Directors between its regular meetings. 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.