EASTERN STATE PENITENTIARY HISTORIC SITE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- EASTERN STATE PENITENTIARY HISTORIC SITE INC (EIN 31-1627155)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-10-15
- IRS object ID
- 201202919349300700
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-15T08:18:51-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232628828 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHECHTMAN MARKS DEVOR PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 MARKET STREET SUITE 500 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311627155 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eastern State Penitentiary Historic Site Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EAST | NameControl |
| Phone | 2152365111 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 Fairmount Avenue | AddressLine1 |
| City | Philadelphia | City |
| State | PA | State |
| ZIP Code | 19130 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SARA JANE ELK | Name |
| Title | President & CEO | Title |
| Phone | 2152365111 | Phone |
| Date Signed | 2012-10-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Michael Sutter CPA | Name |
| PTIN | P01400284 | PTIN |
| Phone | 2154969200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Sara Jane Elk | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 Fairmount Avenue | AddressLine1 |
| City | Philadelphia | City |
| State | PA | State |
| ZIP Code | 19130 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5827610 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.easternstate.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 321 | TotalNbrEmployees |
| Total Nbr Volunteers | 53 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1569137 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 652832 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1156010 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1344165 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -1211 | InvestmentIncomePriorYear |
| Investment Income Current Year | -1196 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1642780 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1669613 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4366716 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3665414 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1154088 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1326954 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 220962 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1471272 | OtherExpensePriorYear |
| Other Expenses Current Year | 1369507 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2625360 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2696461 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1741356 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 968953 | RevenuesLessExpensesCY |
| Total Assets BOY | 10525247 | TotalAssetsBOY |
| Total Assets EOY | 11510203 | TotalAssetsEOY |
| Total Liabilities BOY | 206116 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 222119 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10319131 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 11288084 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1306992 | Expense |
| Revenue | 1287258 | Revenue |
| Description | 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 2011 for all of the various daytime tours was 153,133, a 15% increase over 2010. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 459630 | Expense |
| Description | 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 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 2011, in addition to the $459,630 of expenses allocated and spent on general maintenance, ESPHS completed $2,642,369 of leasehold improvements, and has incurred $1,345,039 in ongoing restoration projects. Leasehold improvements and ongoing projects include: (1) completed restoration on four of the prison's cellblock roofs (Cellblocks 3, 4, 7, and 12) and the continued restoration of four of the prison's cellblock roofs (Cellblocks 8, 9, 14 and 15); (2) a new roof on the Garage building; (3) electrical upgrades including emergency lighting; (4) life-safety masonry repairs to the southeast and southwest corner towers, and selected areas of the interior and exterior of the perimeter wall and (5)floor and masonry restoration, and the continued conservation of the interior murals in the Catholic Chaplain's office building. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 134590 | Expense |
| Revenue | 43033 | Revenue |
| Description | Exhibits:ESPHS presented a mix of nine art installations and two history exhibits in 2011. Six art installations continued from previous years and ESPHS introduced four new art installations. All ESPHS's 153,133 daytime visitors had an opportunity to view and enjoy these exhibits during their tour and the installations provide 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" displays insects collected at ESPHS and recalls the collection of 18 species of butterflies assembled by an inmate in the 1890s. Karen Schmidt's installation "Cozy" covers an entire cell, walls, floors and furniture - with knitted yarn that creates a warm inviting effect in stark contrast to the typical cold, crumbling cells throughout the prison. In contrast, Jordan Griska's installation "Separate System" covers and entire cell in plate steel, creating a cold, claustrophobic effect that serves both as a counterpoint to ESPHS's crumbling walls and to "Cozy" located in the opposite cell. Michelle Handelman's installation "Beware the Lily Law" projects a video on the cell wall and shares 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 ESPHS'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 ESPHS's early years. Yet another exhibit, entitled "If Reform is Possible..." gives a general overview of the ESPHS's history and international influence. Further, the exhibit called "Tower Cam" relates the history of ESPHS'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 ESPHS was operating as a prison. Lastly, an exhibit on Jewish life adjoins the Synagogue. In addition, ESPHS spent over $9,938 in 2011 - funded entirely by donations - to continue its Oral History program. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 62421 | Expense |
| Revenue | 154709 | Revenue |
| Description | Other program service expenses include 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 the ESPHS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 62421 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 154709 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1963633 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 53 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 321 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2152365111 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2027 Fairmount Avenue | AddressLine1 |
| City | Philadelphia | City |
| State | PA | State |
| ZIP Code | 19130 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Cindy Wanerman | |||||||
| Chair | 2.00 | X | X | 0 | 0 | 0 | |
| Laura Linton | |||||||
| VIce Chair | 2.00 | X | X | 0 | 0 | 0 | |
| Norman Johnston PhD | |||||||
| Secretary | 2.00 | X | X | 0 | 0 | 0 | |
| Michael A Valucci CPA | |||||||
| Treasurer | 2.00 | X | 0 | 0 | 0 | ||
| Derick Dreher PhD | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Patricia Freeland Esq | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| David Hollenberg | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Dominic Liberi Esq | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Hon Annette Marie Rizzo | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Carla Walters | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Willard Whitson | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Drew Morris Esq | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Bruce Dunn | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Vincent Leusner | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Heather Ann Thompson | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Kathleen Kahlau | |||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | ||
| Sara Jane Elk | |||||||
| President & CEO | 40.00 | X | 117514 | 0 | 11929 | ||
| Sean Kelley | |||||||
| Senior Vice President | 40.00 | 102000 | 0 | 10396 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 219514 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 22325 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Munn Roofing Corp | |||||
| 3413 Unionville Pike | Hatfield | PA | 19440 | Roofing repairs | 835380 |
| S Harris LTD | |||||
| 2601 Pennsylvania Avenue Suite 8 | Philadelphia | PA | 19130 | Construction management / oversight | 236708 |
| Macalino Marketing | |||||
| 748 N 24th Street | Philadelphia | PA | 19130 | Marketing, promotion, printing | 191906 |
| Philadelphia Trolley Works | |||||
| 1350 Schuylkill Ave | Philadelphia | PA | 19146 | Advertising | 145194 |
| Your Part Time Controller | |||||
| 1500 Walnut Street | Philadelphia | PA | 19102 | Accounting services | 133143 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 7 | NumberOfContractorsGT100K |
| Fundraising Events | 8360 | FundraisingEvents |
| Government Grants | 430447 | GovernmentGrants |
| All Other Contributions | 214025 | AllOtherContributions |
| Noncash Contributions | 33060 | NoncashContributions |
| Total Contributions | 652832 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tours | 712120 | 1287258 | 1287258 |
| Memberships | 712120 | 43033 | 43033 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13874 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13874 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1344165 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 457 | TotalRevenueColumn |
| Exclusion | $457 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 70322 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 70322 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 70322 | TotalRevenueColumn |
| Exclusion | $70,322 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 1653 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -1653 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -1653 | TotalRevenueColumn |
| Exclusion | -$1,653 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 3444378 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 8360 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 1985922 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1458456 | TotalRevenueColumn |
| Exclusion | $1,458,456 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 315456 | GrossSalesOfInventory |
| Cost Of Goods Sold | 174621 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 140835 | TotalRevenueColumn |
| Related Or Exempt Function Income | 140835 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3665414 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1485000 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,527,582 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129443 | Total |
| Management And General | 129443 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 981886 | Total |
| Program Services | 776210 | ProgramServices |
| Management And General | 120169 | ManagementAndGeneral |
| Fundraising | 85507 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97432 | Total |
| Program Services | 71738 | ProgramServices |
| Management And General | 16044 | ManagementAndGeneral |
| Fundraising | 9650 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 118193 | Total |
| Program Services | 82722 | ProgramServices |
| Management And General | 26171 | ManagementAndGeneral |
| Fundraising | 9300 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10920 | Total |
| Program Services | 351 | ProgramServices |
| Management And General | 9915 | ManagementAndGeneral |
| Fundraising | 654 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81118 | Total |
| Program Services | 47622 | ProgramServices |
| Management And General | 28030 | ManagementAndGeneral |
| Fundraising | 5466 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49877 | Total |
| Fundraising | 49877 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182114 | Total |
| Program Services | 182090 | ProgramServices |
| Management And General | 24 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147196 | Total |
| Program Services | 86842 | ProgramServices |
| Management And General | 54244 | ManagementAndGeneral |
| Fundraising | 6110 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27732 | Total |
| Program Services | 18960 | ProgramServices |
| Management And General | 8772 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45905 | Total |
| Program Services | 43689 | ProgramServices |
| Management And General | 2216 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9798 | Total |
| Program Services | 5775 | ProgramServices |
| Management And General | 3966 | ManagementAndGeneral |
| Fundraising | 57 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 382 | Total |
| Program Services | 115 | ProgramServices |
| Management And General | 267 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226712 | Total |
| Program Services | 218390 | ProgramServices |
| Management And General | 7985 | ManagementAndGeneral |
| Fundraising | 337 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22383 | Total |
| Program Services | 16085 | ProgramServices |
| Management And General | 4452 | ManagementAndGeneral |
| Fundraising | 1846 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Professional Fees | 128923 | 54168 | 70043 | 4712 |
| Repairs and Maintenance | 125310 | 125310 | ||
| Equipment Rental | 114844 | 113104 | 1230 | 510 |
| Production and Exhibiti | 99102 | 64386 | 2090 | 32626 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 97191 | Total |
| Program Services | 56076 | ProgramServices |
| Management And General | 26805 | ManagementAndGeneral |
| Fundraising | 14310 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2696461 | Total |
| Program Services | 1963633 | ProgramServices |
| Management And General | 511866 | ManagementAndGeneral |
| Fundraising | 220962 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 580473 | BOY |
| EOY | 1148113 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 583065 | BOY |
| EOY | 200332 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 863175 | BOY |
| EOY | 522126 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 178447 | BOY |
| EOY | 177270 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50085 | BOY |
| EOY | 33382 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10610839 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1182774 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8269087 | BOY |
| EOY | 9428065 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 915 | BOY |
| EOY | 915 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10525247 | BOY |
| EOY | 11510203 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 204268 | BOY |
| EOY | 221842 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1848 | BOY |
| EOY | 277 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 206116 | BOY |
| EOY | 222119 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10035357 | BOY |
| EOY | 11030864 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 283774 | BOY |
| EOY | 257220 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10319131 | BOY |
| EOY | 11288084 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10525247 | BOY |
| EOY | 11510203 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 968953 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 310601 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 980628 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2372469 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1569137 | CurrentTaxYearMinus1Year |
| Current Tax Year | 652832 | CurrentTaxYear |
| Total | 5885667 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 310601 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 980628 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2372469 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1569137 | CurrentTaxYearMinus1Year |
| Current Tax Year | 652832 | CurrentTaxYear |
| Total | 5885667 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 5885667 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 70432 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 127187 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 66481 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 85533 | CurrentTaxYearMinus1Year |
| Current Tax Year | 70779 | CurrentTaxYear |
| Total | 420412 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 6306079 | TotalSupport |
| Gross Receipts From Admissions Etc | 23062962 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.93330 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.94260 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 0 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 1 | OtherActivities |
| Other Activities | $49,877 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 49877 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Lobbying Activities: | Identifier |
| Return Reference | Part II-B, Line 1: | ReturnReference |
| Explanation | Eastern State Penitentiary engaged the services of an independent contractor during 2011 to help procure federal, state, and local grant monies for historical preservation. | Explanation |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets In Part X | 9553048 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7412590 | OtherCostOrOtherBasis |
| Depreciation | 866425 | Depreciation |
| Book Value | 6546165 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 720042 | OtherCostOrOtherBasis |
| Depreciation | 316349 | Depreciation |
| Book Value | 403693 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2478207 | OtherCostOrOtherBasis |
| Book Value | 2478207 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9428065 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CAPITAL LEASE OBLIGATION | Description |
| Amount | $277 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 277 | TotalOfAmounts |
| Total Revenue | 3665414 | TotalRevenue |
| Total Expenses | 2696461 | TotalExpenses |
| Excess Or Deficit For Year | 968953 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 968953 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 6475290 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 649333 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 2160543 | OtherRevenues |
| Revenue Not Rptd F990 | 2809876 | RevenueNotRptdF990 |
| Revenue Subtotal | 3665414 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3665414 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5506337 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 649333 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 2160543 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2809876 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2696461 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2696461 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| Part X: | 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. | Description of Uncertain Tax Positions Under FIN 48: |
| Cost of goods sold reported on Part VIII, line 10b 174,621. Special events-Halloween tour direct expenses reported on Part VIII, line 8b 1,985,922. | Part XII, Line 2d - Other Adjustments: | |
| Cost of goods sold reported on Part VIII, line 10b 174,621. Special events-Halloween tour direct expenses reported on Part VIII, line 8b 1,985,922. | Part XIII, Line 2d - Other Adjustments: |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Halloween | NameOfEvent1 |
| Gross Receipts Event1 | 3452738 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 8360 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 3444378 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 91914 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 1894008 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 3452738 | GrossReceiptsTotal |
| Charitable Contributions Total | 8360 | CharitableContributionsTotal |
| Gross Revenue Total Events | 3444378 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 91914 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 1894008 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 1985922 | DirectExpenseSummaryEvents |
| Net Income Summary | 1458456 | NetIncomeSummary |
Schedule M IRS990ScheduleM
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 22 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 33060 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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 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 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. |