2018-07-16T08:22:02-05:00 2017-12-31 131610809 FRIEDMAN LLP 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2017-01-01 311627155 Eastern State Penitentiary Historic Site Inc EAST 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 SARA JANE ELK President & CEO 2152365111 2018-07-12 1 Denise McKnight P01063588 2154969200 2018-07-11 2017 2022-09-23 18:48:47Z Sara Jane Elk 2027 Fairmount Avenue Philadelphia PA 19130 10078908 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. 15 15 540 140 0 0 729540 778656 2642551 3173580 4820 -25868 3141439 2892866 6518350 6819234 0 0 0 0 2276008 2496799 0 20430 370781 2223571 2586155 4499579 5103384 2018771 1715850 18814156 20627864 345075 442933 18469081 20184931 X 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. 0 0 2535968 3161396 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 2017 for all of the various daytime tours was 270,960, a 13% increase over 2016. 992135 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 2017, in addition to the $511,212 of expenses spent on general maintenance, and the allocation of $480,923 of depreciation, ESPHS completed $1,692,986 of leasehold improvements. Leasehold improvements included the completion of the RACP funded roofing projects for CB4, 5, 6, 7 improvements which allowed the opening of the Hospital Block Exhibit, skylight improvement, masonry work on the perimeter wall, and masonry work to stabilize various cell blocks. 309935 0 Exhibits:In 2017 ESPHS presented a mix of eleven art installations and four history exhibits. Eight art installations continued from previous years and ESPHS introduced three new art installations. New include: Jared Scott Owens: Sepulture draws from his personal experience to create a symbolic burial of an individual struggling with incarceration. The prisoner's Egyptian burial sarcophagus is covered with an American Flag, a reference to "how this man came to be buried," according to Mr. Owens. The sarcophagus also incorporates the man's belongings, the objects an incarcerated person might wish to bring from prison into the afterlife. Erik Ruin and Gelsey Bell: Hakim's Tale The artist project a paper-cut silhouette of formerly incarcerated activist Hakim Ali onto a cell wall. In the accompanying audio, Ali recounts his experience in solitary confinement. He describes the spiritual and psychological crisis, and later resilience, that is brought about.Piotr Szyhalski and Richard Shelton: Unconquerable Soul combines drone footage with poems written and recorded by people living in prison. The poems address the individual complexities, and shared universalities, of the prison experience.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.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.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 AlwaysWanted to Go to Paris, France" which examined visitor's notions of prison gleaned from film history.In addition to Prisons Today: Questions in the Age of Mass Incarcreation and The Big Graph exhibits, 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 CatholicChaplain's Office. 48253 428051 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. 48253 428051 3886291 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 75 0 1 540 1 0 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 1 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 2.00 X 0 0 0 Ingrid Bogel Board Member 2.00 X 0 0 0 David Hollenberg Board member 2.00 X 0 0 0 Norberto Rosa Board Member 2.00 X 0 0 0 Kathleen Kahlau Board Member 2.00 X 0 0 0 Dan Bosin Vice Chairman 3.00 X X 0 0 0 Monica Gallagher Board Member 2.00 X 0 0 0 Ira Kauderwood Board Member 2.00 X 0 0 0 Randall Mason Board Member 2.00 X 0 0 0 John McInerney Secretary 3.00 X X 0 0 0 David Poniatowski Treasurer 3.00 X X 0 0 0 Keith Reeves Board Member 2.00 X 0 0 0 Danielle Rice Chair 3.00 X X 0 0 0 Joshua Parker TO APRIL 2017 Board Member 2.00 X 0 0 0 Darrell Clarke Board member, Ex-officio 0.50 X 0 0 0 Bridget Collins-Greenwald Board member, Ex-officio 0.50 X 0 0 0 Sara Jane Elk President & CEO 40.00 X 151758 0 15075 Sean Kelley Senior Vice President 40.00 X 124864 0 13731 Brett Bertolino Vice President, Director o 40.00 X 108273 0 12687 384895 0 41493 3 0 1 0 Atkins Olshin Schade Architects 125 South 9th St Suite 900 Philadelphia PA 19107 Architects 267592 Philadelphia Trolley Works 1350 Schuylkill Ave Philadelphia PA 19146 Advertising and Trolley Service 211547 Macalino Marketing 748 N 24th Street Philadelphia PA 19130 Marketing and Printing 194486 Your Part-Time Controller LLC 1500 Walnut St Suite 1200 Philadelphia PA 19102 Accounting Services 168526 Kevins Worldwide 710 Capouse Ave Scranton PA 18509 Merchandise Supplier 135918 7 22734 227587 528335 36698 778656 Tours 712120 3025012 3025012 Site Access 712120 99684 99684 Memberships 712120 36700 36700 12184 12184 3173580 19195 19195 45063 -45063 -45063 -45063 5412553 22734 2935554 2476999 2476999 694924 279057 415867 415867 6819234 3589447 0 2451131 344238 111634 232604 1680724 1371948 174764 134012 56425 50658 1502 4265 111220 90845 13080 7295 304192 231626 55044 17522 31295 300 26120 4875 113802 73217 33278 7307 30059 30059 20430 20430 310390 101410 136546 72434 308803 307457 1346 310062 222701 76588 10773 9896 7856 2040 55873 51013 4860 23162 14877 7752 533 1565 1565 641349 621943 19406 25438 19690 3783 1965 Equipment Rental 241341 236230 4372 739 Repairs and Maintenance 154795 154795 Production and Exhibiti 131637 94665 3203 33769 Professional Developmen 72872 39718 25804 7350 123816 83708 22655 17453 5103384 3886291 846312 370781 488258 166936 4023551 5472745 224225 394182 226337 287707 15002 18773 18347310 4060564 13836008 14286746 775 775 18814156 20627864 324904 427519 20171 15414 345075 442933 X 18324320 19665360 144761 519571 18469081 20184931 18814156 20627864 1715850 0 X 0 1 X 1 0 X 466328 616969 446054 729540 778656 3037547 466328 616969 446054 729540 778656 3037547 3037547 79138 76169 45539 74421 118879 394146 3431693 38793798 0.88510 0.90400 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 1 59 0 1 30000 30059 0 Part II-B, Line 1: Eastern State Penitentiary engaged the services of an independent contractor during 2017 to help procure federal, state, and local grant monies for historical preservation. The organization use 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. 16708049 X X 0 16007894 3196324 12811570 1799453 864240 935213 539963 539963 14286746 X 10655295 621450 3214611 3836061 6819234 0 6819234 8939445 621450 3214611 3836061 5103384 0 5103384 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 279,057. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 2,935,554. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 279,057. Halloween Fundraising Event - direct expenses reported on Part VIII, line 8b 2,935,554. X X X X X X 1 Schultz & Williams One Penn Center Suite 1700 1617 JFK Philadelphia PA 19103 Direct Mail Consultant 0 0 20430 -20430 20430 -20430 PA Halloween Fundraising Event 5435287 22734 5412553 147224 43218 2745112 5435287 22734 5412553 147224 43218 2745112 2935554 2476999 X X X X 0 0 0 0 0 0 0 0 0 Sara Jane Elk President & CEO 151758 0 0 0 0 0 0 0 15075 0 166833 0 0 0 X 14 36698 FAIR MARKET VALUE X Archival Records 13 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 A, line 4 The organization made two changes to the by-laws: 1) The terms of board officers changed from one year to two years. 2) The organization added the City of Philadelphia's 5th District Council Representative and the Commissioner of Public Property to the board as required by the city. 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.