2013-09-25T13:53:46-05:00 2012-12-31 232628828 SHECHTMAN MARKS DEVOR PC 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2012-01-01 311627155 Eastern State Penitentiary Historic Site Inc EAST 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 SARA JANE ELK 2152365111 2013-09-24 1 Michael Sutter CPA P01400284 2154969200 2012 2016-02-24 21:20:13Z Sara Jane Elk 2027 Fairmount Avenue Philadelphia PA 19130 5814350 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. 14 14 353 53 0 0 652832 947477 1344165 1460427 -1196 192 1669613 1318587 3665414 3726683 0 0 0 0 1326954 1575645 0 0 215019 1369507 1598802 2696461 3174447 968953 552236 11510203 12297119 222119 452635 11288084 11844484 X Eastern State Penitentiary Historic Site, Inc. (ESPHS) 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 1581079 1389168 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 2012 for all of the various daytime tours was 160,719, a 5% increase over 2011. 531347 Historic Preservation:After the last prisoners left Eastern State Penitentiary (ESP or the 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 and buildings 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 2012, in addition to the $531,347 of expenses allocated and spent on general maintenance, ESPHS completed $2,072,468 of leasehold improvements, and accrued $2,180,245 in ongoing restoration projects. Leasehold improvements and ongoing projects included restoration of two of the prison's cellblock roofs (Cellblocks 8 and 9), substantial work toward the completion of three other cellblocks (Cellblocks 2, 10 and 11), and demolition of existing roofing material in preparation for new roofing on Cellblock 13, 14 and 15. Other leasehold improvements included making electrical upgrades to add lighting for an expanded tour route; making life-safety masonry repairs to the perimeter walls and making infrastructure improvements in preparation for the conservation of the interior murals in the penitentiary's Catholic Chaplain's office building. 138392 42788 Exhibits:ESPHS presented a mix of eight art installations and two history exhibits in 2012. Seven of the eight art installations continued from previous years and ESPHS introduced one new art installation. All ESPHS's 160,719 daytime visitors had an opportunity to view and enjoy these exhibits during their tour and the installations provided all of the 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 named "Specimen" displayed insects collected at ESP and recalls the collection of 18 species of butterflies assembled by an inmate in the 1890s. Karen Schmidt's installation "Cozy" covered an entire cell, walls, floors and furniture with knitted yarn that created a warm inviting effect in stark contrast to the typical cold, crumbling cells throughout the prison. In contrast to Karen Schmidt's "Cozy," Jordan Griska's installation "Separate System" covered an entire cell in plate steel, creating a cold, claustrophobic effect that served both as a counterpoint to ESP's crumbling walls and to "Cozy" located in the opposite cell. Michelle Handelman's installation "Beware the Lily Law" projected a video on a cell wall and shared monologues based upon the experiences of real transgendered men and women who are incarcerated. Throughout the site there are small exhibits illustrating or expanding upon aspects of the penitentiary's history. These small exhibits 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 ESP's early years. The exhibit called "Tower Cam" relates the history of ESP's observation towers, and uses high definition cameras and TV screens to give visitors a birds-eye view of the site similar to that afforded the guards in the Central Guard Tower when ESP operated as a prison. Lastly, an exhibit on Jewish life in the penitentiary adjoins the Synagogue. 64309 194926 Other program service expenses include expenses for supporting the in-site museum shop as well as special educational and entertaining events that are open to the public throughout the year. The largest of these events is ESPHS's annual July celebration of Bastille Day. ESPHS's Bastille Day is a reenactment of the storming of the French Bastille followed by a French-themed street party directly in front of ESPHS. 64309 194926 2315127 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 61 0 1 353 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X The Organization 2152365111 2027 Fairmount Avenue Philadelphia PA 19130 Cindy Wanerman 2.00 X X 0 0 0 Laura Linton 2.00 X X 0 0 0 Norman Johnston PhD 2.00 X X 0 0 0 Derick Dreher PhD 2.00 X 0 0 0 Patricia Freeland Esq 2.00 X 0 0 0 David Hollenberg 2.00 X 0 0 0 Hon Annette Marie Rizzo 2.00 X 0 0 0 Carla Walters 2.00 X 0 0 0 Willard Whitson 2.00 X 0 0 0 Drew Morris Esq 2.00 X 0 0 0 Bruce Dunn 2.00 X 0 0 0 Vincent Leusner 2.00 X 0 0 0 Heather Ann Thompson 2.00 X 0 0 0 Kathleen Kahlau 2.00 X 0 0 0 Michael A Valucci CPA 2.00 X 0 0 0 Dominic Liberi Esq 2.00 X 0 0 0 Sara Jane Elk 40.00 X 122517 0 12128 Sean Kelley 40.00 X 105060 0 11015 227577 0 23143 2 0 0 0 Munn Roofing Corp 3413 Unionville Pike Hatfield PA 19440 Roofing repairs 1300631 S Harris LTD 2601 Pennsylvania Avenue Suite 8 Philadelphia PA 19130 Construction management / oversight 197421 Macalino Marketing 748 N 24th Street Philadelphia PA 19130 Marketing, promotion, printing 175787 Philadelphia Trolley Works 1350 Schuylkill Ave Philadelphia PA 19146 Advertising 162751 Your Part Time Controller 1500 Walnut Street Philadelphia PA 19102 Accounting services 117214 7 14171 757190 176116 33270 947477 Tours 712120 1389168 1389168 Memberships 712120 42788 42788 28471 28471 1460427 192 192 65217 0 65217 65217 65217 2988501 14171 1901586 1086915 1086915 352536 186081 166455 166455 3726683 1626882 0 1152324 134645 134645 1175289 926687 152297 96305 102579 78816 14401 9362 163132 112091 37727 13314 63848 22203 41389 256 83299 49453 29095 4751 48000 48000 263191 147762 105189 10240 223059 212348 10711 171191 107491 56750 6950 23277 14459 8818 44612 40883 3729 11051 6685 4228 138 6383 5 6378 281854 274191 7326 337 25015 18113 5162 1740 Equipment Rental 122381 120327 1536 518 Production and Exhibiti 74167 61981 1810 10376 Repairs and Maintenance 66525 66525 Professional Developmen 29998 22392 7162 444 60951 32715 15948 12288 3174447 2315127 644301 215019 1148113 198002 200332 140659 522126 816575 177270 181427 33382 20962 12448232 1509513 9428065 10938719 915 775 11510203 12297119 221842 452635 277 0 222119 452635 X 11030864 11482718 257220 361766 11288084 11844484 11510203 12297119 552236 4164 0 X 0 1 X 1 0 X 980628 2372469 1569137 652832 947477 6522543 980628 2372469 1569137 652832 947477 6522543 6522543 127187 66481 85533 70779 65409 415389 6937932 24577955 0.94010 0.93330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 48000 48000 0 Explanation of Lobbying Activities: Part II-B, Line 1: Eastern State Penitentiary engaged the services of an independent contractor during 2012 to help procure federal, state, and local grant monies for historical preservation. 11665303 X X 0 9485058 1116557 8368501 782929 392956 389973 2180245 2180245 10938719 X 6419449 605099 2087667 2692766 3726683 0 3726683 5863049 600935 2087667 2688602 3174447 0 3174447 Part III, Line 4: The Organization 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 open to the public which is the organization's primary exempt purpose. Description of Uncertain Tax Positions Under FIN 48: 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 the authorities, including changes to the Organization's status as a non-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. The Organization's income tax returns for the past three years are subject to examination by the tax authorities, and may change upon examination. Part XI, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 186,081. Special events-Halloween tour direct expenses reported on Part VIII, line 8b 1,901,586. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, line 10b 186,081. Special events-Halloween tour direct expenses reported on Part VIII, line 8b 1,901,586. Halloween 3002672 14171 2988501 97169 12511 1791906 3002672 14171 2988501 97169 12511 1791906 1901586 1086915 X 19 33270 FAIR MARKET VALUE 0 0 0 Form 990, Part VI, Section B, line 11 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 and prepares a presentation to the Board at a formal Board meeting. The Board's Finance Committee delivers its presentation to the full Board, reviews the information and the IRS Form 990 with the Board, and requests the Board's approval. 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/or 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 15a Compensation for officers and all key-employees of ESPHS is determined annually by the Board's Compensation Committee, and reported to the Finance Committee when it sets the annual budget. 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), and studies performed by the American Association of Museums and the Pennsylvania Cultural Data Project, into its analysis, its decision making process and the salary budget worksheet, which also includes any cost of living adjustments. 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. This process was last undertaken in November 2010. 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.