2023-11-11T15:39:41-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-01-01 912065051 ELUNA FORMERLY THE MOYER FOUNDATION ELUN 2676877724 1617 JOHN F KENNEDY BLVD 935 PHILADELPHIA PA 19103 MARY FITZGERALD CEO CHIEF EXECUTIVE OFFICER 2676877724 2023-11-10 1 MARY FITZGERALD CEO XXX-XX-XXXX 0 VICKI RAIVITCH CPA P02060731 2156433900 2023-11-08 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY FITZGERALD 1617 JOHN F KENNEDY BLVD 935 PHILADELPHIA PA 19103 3957035 0 X ELUNANETWORK.ORG X 2000 WA TO SUPPORT CHILDREN AND FAMILIES IMPACTED BY GRIEF OR ADDICTION. 16 14 19 1337 0 0 2318783 3785576 0 0 25451 -6165 -43107 966 2301127 3780377 635584 722831 0 0 1201325 1502801 451303 0 544598 646752 885712 2934964 3111344 -633837 669033 2155937 3140258 60182 449266 2095755 2690992 X ELUNA'S MISSION IS TO SUPPORT CHILDREN, TEENS AND FAMILIES IMPACTED BY GRIEF OR ADDICTION. FOUNDED IN 2000, WE OFFER COMMUNITY-BUILDING CAMPS, INTERPERSONAL CONNECTIONS AND A CONTINUUM OF SUPPORT FOR YOUTH AND FAMILIES. ELUNA'S THREE SIGNATURE PROGRAMS ARE PROVIDED AT NO COST FOR FAMILIES: CAMP ERIN, THE LARGEST GRIEF CAMP NETWORK FOR YOUTH AGES 6-17; CAMP MARIPOSA, AN ADDICTION PREVENTION AND MENTORING PROGRAM FOR YOUTH AGES 9-17; AND THE ELUNA RESOURCE CENTER, WHICH PROVIDES SCIENCE-BACKED EDUCATIONAL AND PERSONALIZED SUPPORT. ELUNA HAS SUPPORTED OVER 50,000 YOUTH CAMPERS AND THEIR FAMILIES THROUGH OUR NETWORK OF PARTNERSHIPS WITH OVER 50 NON-PROFIT COMMUNITY ORGANIZATIONS ACROSS THE US AND CANADA AND PROVIDES IN-DEPTH PROGRAMMING AND DATA-DRIVEN EVALUATION TO ENSURE HIGH STANDARDS OF CARE AND POSITIVE OUTCOMES AROUND THOSE IMPACTED BY GRIEF AND THE DISEASE OF ADDICTION. 0 0 1137090 504831 0 CAMP MARIPOSA:CREATED BY ELUNA IN 2007, CAMP MARIPOSA IS A YEAR-ROUND ADDICTION PREVENTION AND MENTORING PROGRAM FOR YOUTH AFFECTED BY THE SUBSTANCE USE OF A FAMILY MEMBER. CHILDREN AND TEENS ATTEND TRANSFORMATIONAL WEEKEND CAMPS EVERY OTHER MONTH FOR A YEAR OR MORE AND PARTICIPATE IN FUN, TRADITIONAL CAMP ACTIVITIES COMBINED WITH EDUCATION AND SUPPORT SESSIONS LED BY MENTAL HEALTH PROFESSIONALS. TEENS ARE GIVEN AN OPPORTUNITY TO CONTINUE THEIR INVOLVEMENT AND BUILD LEADERSHIP SKILLS AS JUNIOR COUNSELORS. CAMP MARIPOSA BUILDS KNOWLEDGE, LIFE SKILLS, CONFIDENCE AND PROVIDES AN OPPORTUNITY FOR YOUTH TO CONNECT WITH PEERS AND CARING ADULT MENTORS. ADDITIONAL SOCIAL AND EDUCATIONAL ACTIVITIES ARE OFFERED FOR YOUTH, ALUMNI AND THEIR FAMILIES THROUGHOUT THE YEAR. YOUTH WHO ATTEND CAMP MARIPOSA LEARN COPING SKILLS THAT BUILD RESILIENCY AND ULTIMATELY BREAK THE CYCLE OF ADDICTION. ELUNA PARTNERS WITH YOUTH-FOCUSED ORGANIZATIONS IN 18 COMMUNITIES ACROSS THE UNITED STATES TO OFFER THIS AWARD-WINNING PROGRAM IN COMMUNITIES ACROSS THE COUNTRY. CAMP MARIPOSA IS SUCCEEDING IN BREAKING THE CYCLE OF ADDICTION WITH OVER 90% OF PARTICIPANTS NOT USING ANY SUBSTANCE TO GET HIGH OR HAVING ANY INVOLVEMENT IN THE JUVENILE JUSTICE SYSTEM. 659543 215000 0 CAMP ERIN:CREATED IN 2002, CAMP ERIN SUPPORTS CHILDREN, TEENS, AND FAMILIES THROUGH IN-PERSON DAY AND OVERNIGHT SESSIONS AND ONLINE PROGRAMS. PARTICIPANTS ATTEND A CAMP EXPERIENCE THAT COMBINES GRIEF EDUCATION AND EMOTIONAL SUPPORT WITH FUN, INTERACTIVE ACTIVITIES. LED BY BEREAVEMENT PROFESSIONALS AND CARING VOLUNTEERS, CAMPERS ARE PROVIDED A SAFE ENVIRONMENT TO EXPLORE THEIR GRIEF, LEARN ESSENTIAL COPING SKILLS, AND EXPERIENCE COMMUNITY WITH OTHERS WHO ARE ALSO GRIEVING. ADDITIONAL SERVICES ARE OFFERED TO SUPPORT THE WHOLE FAMILY OUTSIDE OF THE CAMP EXPERIENCE. CAMP ERIN IS OFFERED IN 33 LOCAL COMMUNITIES ACROSS THE US AND CANADA THROUGH A NETWORK OF PARTNERSHIPS WITH GRIEF CENTERS, HOSPICES, AND HOSPITALS IN, AS WELL AS DIRECTLY THROUGH ELUNA'S CAMP ERIN ONLINE PROGRAM. CAMP ERIN BRINGS CONNECTION AND HOPE TO THOUSANDS OF YOUTH AND FAMILIES ANNUALLY. CAMP ERIN ALLOWS YOUTH TO TELL THEIR STORY IN A SAFE ENVIRONMENT, PROCESS GRIEF IN HEALTHY WAYS, LEARN THEY ARE NOT ALONE AND DEVELOP COPING SKILLS AND RESILIENCE. 323755 3000 0 THE ELUNA RESOURCE CENTER:LAUNCHED IN 2016, THE ELUNA RESOURCE CENTER IS AN ONLINE LIBRARY OF HIGHLY CURATED RESOURCES AND SCIENCE BACKED CONTENT AND OFFERS PERSONALIZED SUPPORT FOR CHILDREN, TEENS AND FAMILIES IMPACTED BY GRIEF OR ADDICTION. CUSTOM RESOURCE REPORTS INCLUDE REFERRALS, ARTICLES, BOOKS, VIDEOS, ACTIVITIES AND OTHER PERTINENT RESOURCES RELATED TO GRIEF, ADDICTION PREVENTION, BULLYING, SUICIDE, MINDFULNESS, DEPRESSION, ANXIETY AND OTHER MENTAL HEALTH ISSUES. CARE PACKAGES ARE AVAILABLE FOR YOUTH IMPACTED BY ADDICTION, GRIEF OR SUICIDE. SINCE 2020, THE ELUNA RESOURCE CENTER HAS HOSTED COMMUNITY CONVERSATIONS TO DESTIGMATIZE GRIEF AND ADDICTION AND ENHANCE CULTURAL LEARNING. 2120388 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA CT FL IL KY MD MI MN NJ NY OR PA WI VA WA X X KATIE TIMMONS 2676877724 1617 JOHN F KENNEDY BLVE SUITE 935 PHILADELPHIA PA 19103 MARY FITZGERALD CHIEF EXECUTIVE OFFICER 40.00 X 230869 0 6969 JOAN GALON KING VICE PRESIDENT OF ADVANCEMENT 40.00 X 112368 0 17651 KEVIN MINCIO PRESIDENT 4.00 X X 0 0 0 KAREN PHELPS MOYER VICE-PRESIDENT (CO-CHAIR) 4.00 X X 0 0 0 GINA CLARK SECRETARY 4.00 X X 0 0 0 JOHN MELCHER TREASURER 4.00 X X 0 0 0 AARON BALL TRUSTEE 4.00 X 0 0 0 ANNE BRADBURY TRUSTEE 4.00 X 0 0 0 HENRY MILLER TRUSTEE 4.00 X 0 0 0 KEVIN COLLINS TRUSTEE 4.00 X 0 0 0 ANDREW GRANT TRUSTEE 4.00 X 0 0 0 TERESA PHELPS TRUSTEE 4.00 X 0 0 0 MIKE ROBINSON TRUSTEE 4.00 X 0 0 0 SUSAN HANSEN TRUSTEE 4.00 X 0 0 0 ELLEN BARRY TRUSTEE 4.00 X 0 0 0 NANCY ADAMS TRUSTEE 4.00 X 0 0 0 LAMONT ROBINSON TRUSTEE 4.00 X 0 0 0 PONNI SUBBIAH TRUSTEE 4.00 X 0 0 0 343237 0 24620 2 0 1 0 0 203164 1165215 2417197 47431 3785576 7812 7812 92049 103148 2878 -11099 -2878 -13977 -13977 36475 203164 70632 -34157 -34157 MISCELLANOUS 900099 35123 35123 35123 3780377 0 0 -5199 717831 717831 5000 5000 237837 166485 26163 45189 1008519 574277 201585 232657 26713 15170 5364 6179 139542 79772 29722 30048 90190 53739 16226 20225 40128 27099 3723 9306 9041 9041 173374 140808 9559 23007 203563 82020 7191 114352 5607 3193 2414 105426 53469 33511 18446 46763 21845 16638 8280 21000 13020 4194 3786 12835 7776 2362 2697 15735 9509 2922 3304 PROGRAM EXPENSES 137133 137133 BAD DEBT 72671 72671 MISCELLANEOUS 23277 2796 20481 DUES AND SUBSCRIPTIONS 19159 12242 2690 4227 3111344 2120388 446358 544598 917751 604846 43077 39030 618179 1654648 42085 46657 13574 26644 191579 158815 41741 32764 459379 391321 12321 20151 332027 2155937 3140258 60182 107542 0 341724 60182 449266 X 1115808 772150 979947 1918842 2095755 2690992 2155937 3140258 669033 -73796 0 X 0 1 X 1 1 1 X 1869413 5030065 1775346 2318783 3785576 14779183 1869413 5030065 1775346 2318783 3785576 14779183 4202872 10576311 11708 11829 14500 15860 7812 61709 16 811 4229 35123 40179 14881071 0.71070 0.75300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12500 1 3000 150 9351 1.00000 0.00000 0.00000 0 0 4711 4555 156 38395 30737 7658 148473 123523 24950 32764 SECURITY DEPOSIT 7830 RIGHT OF USE ASSET 324197 332027 LEASE LIABILITY 341724 341724 X 3837487 -73796 60274 70632 57110 3780377 0 3780377 3242250 60274 70632 130906 3111344 0 3111344 PART V, LINE 4: A QUASI-ENDOWMENT FUND WAS ESTABLISHED IN 2022 TO PROVIDE SCHOLARSHIPS FOR PROGRAM ALUMNI TO BE USED TOWARDS HIGHER EDUCATION COSTS. SCHOLARSHIPS ARE DISTRIBUTED ONCE PER YEAR AND AWARDED BY A SCHOLARSHIP COMMITTEE THAT REVIEWS APPLICATIONS SUBMITTED BY CAMP PARTICIPANTS. PART X, LINE 2: ELUNA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ELUNA IS ANNUALLY REQUIRED TO FILE A FORM 990 WITH THE INTERNAL REVENUE SERVICE. WITH FEW EXCEPTIONS, ELUNA IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2018. BASED ON ELUNA'S ASSESSMENT OF MANY FACTORS, INCLUDING PAST EXPERIENCE, ELUNA DOES NOT CURRENTLY ANTICIPATE SIGNIFICANT CHANGES IN ITS TAX POSITIONS OVER THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON PAGE 9 LINE 8B 70,632. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES INCLUDED ON PAGE 9 LINE 8B 70,632. CHAMPIONS FOR CHILDREN 239639 203164 36475 1950 18725 49957 239639 203164 36475 1950 18725 49957 70632 -34157 1 THE COMMUNITY HOSPICE 310 SOUTH MANNING BLVD ALBANY NY 12208 141608931 501(C)(3) 20000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN CAMP MAGIK 3377 RIDGEWOOD ROAD NW ATLANTA GA 30327 582568545 501(C)(3) 20000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN KANSAS CITY HOSPICE & PALLIATIVE CARE 1500 MEADOW LAKE PARKWAY SUITE 200 KANSAS CITY MO 64114 431724085 501(C)(3) 20000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN MOURNING HOPE GRIEF CENTER 4919 BALDWIN AVE LINCOLN NE 68504 470782915 501(C)(3) 20000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN FOREFRONT LIVING FOUNDATION 12467 MERIT DRIVE DALLAS TX 75251 751910084 501(C)(3) 10000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN FRIENDS OF HOSPICE OF THE LAKEWAY AREA INC 412 N HIGH STREET MORRISTOWN TN 37814 581761448 501(C)(3) 10000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN NORTHWESTERN SETTLEMENT INC 1012 N NOBLE STREET CHICAGO IL 60642 814802022 501(C)(3) 10000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP ERIN JEWISH FAMILY & CHILDREN'S SERVICES OF THE SUNCOAST 2688 FRUITVILLE RD SARASOTA FL 34237 592693318 501(C)(3) 27500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA JEWISH FAMILY & CHILDREN'S SERVICES OF GREATER PHILADELPHIA 345 MONTGOMERY AVE BALA CYNWYD PA 19004 231352026 501(C)(3) 42166 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA OAKLAWN PSYCHIATRIC CENTER 2600 OAKLAND AVE ELKHART IN 46517 351070041 501(C)(3) 44500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA EAST END COMMUNITY SERVICES 624 XENIA AVE DAYTON OH 45410 311508554 501(C)(3) 48000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA SAN DIEGO YOUTH SERVICES 3255 WING STREET SAN DIEGO CA 92110 952648050 501(C)(3) 32500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA COMPASS HEALTH 4526 FEDERAL AVE M/S 49- BUILDING 2 EVERETT WA 98203 911180810 501(C)(3) 19500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA YOUTH EMPOWERMENT PROJECT 1600 ORETHA CASTLE HALEY BLVD NEW ORLEANS LA 70113 421633060 501(C)(3) 26500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA WESTCARE GULFCOAST FLORIDA INC 8800 49TH STREET NORTH 402 PINELLAS PARK FL 33782 593714627 501(C)(3) 28000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA WESTCARE KENTUCKY 900 GRIER DRIVE LAS VEGAS NV 89119 202080016 501(C)(3) 15999 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA WESTCARE TENNESSEE 207 W MAIN ST PO BOX 1005 DANDRIDGE TN 37725 273702109 501(C)(3) 34166 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA BOYS & GIRLS CLUB OF GREATER NASHUA ONE POSITIVE PLACE NASHUA NH 03060 237058376 501(C)(3) 48500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA LIFELINE CONNECTIONS PO BOX 1678 VANCOUVER WA 98668 910787084 501(C)(3) 27500 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA NORTHWESTERN SETTLEMENT INC 1012 N NOBLE STREET CHICAGO IL 60642 814802022 501(C)(3) 26000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA OVERDOSE LIFELINE 1100 W 42ND STREET STE 240 INDIANAPOLIS IN 46208 471333720 501(C)(3) 37000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA COMMUNITY CONNECTIONS INC 215 SOUTH WALKER ST PRINCETON WV 24740 550740913 501(C)(3) 47000 0 N/A N/A THE ESTABLISHMENT AND OPERATION OF CAMP MARIPOSA 22 0 PART I, LINE 2: ELUNA REQUIRES PARTNER ORGANIZATION RECEIVING GRANT FUNDS TO COMPLETE REPORTING OF USE OF THE GRANT DOLLARS AND SUBMIT DOCUMENTATION OF REQUIRED METRICS, GEOGRAPHIC INFORMATION AND DEMOGRAPHICS. X X 0 0 0 0 0 0 0 0 0 MARY FITZGERALD CHIEF EXECUTIVE OFFICER 230869 0 0 0 0 0 6326 0 643 0 237838 0 0 0 X AUCTION ITEMS 29 28980 FMV X PROGRAM SUPPLIES 1275 18451 FMV 0 0 1 1 SCHEDULE M, PART I, COLUMN B COLUMN (B) REPORTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS MADE UP OF THE BOARD PRESIDENT, AND THE CHAIRS OF EACH COMMITTEE INCLUDING GOVERNANCE, FINANCE, DEVELOPMENT & COMMUNICATIONS, AND PROGRAM. EACH MEMBER HAS ONE EQUAL VOTE. FORM 990, PART VI, SECTION A, LINE 2 THERESA PHELPS AND KAREN PHELPS MOYER'S HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS EMAILED TO EACH BOARD MEMBER. THE FINANCE COMMITTEE REVIEWS AND DISCUSSES THE DRAFT BEFORE IT IS COMPLETED AND THE FINAL FORM 990 IS DISCUSSED AT THE FULL BOARD MEETING FOLLOWING ITS COMPLETION.A COPY OF THE FORM 990 IS EMAILED TO EACH BOARD MEMBER. THE FINANCE COMMITTEE REVIEWS AND DISCUSSES THE DRAFT BEFORE IT IS COMPLETED AND THE FINAL FORM 990 IS DISCUSSED AT THE FULL BOARD MEETING FOLLOWING ITS COMPLETION. FORM 990, PART VI, SECTION B, LINE 12C THE ELUNA CONFLICT OF INTEREST POLICY COVERS ALL ELUNA BOARD OF TRUSTEES. IT IS REVIEWED ON AN ANNUAL BASIS BY EACH TRUSTEE. THE ELUNA GOVERNANCE CHAIR, BOARD PRESIDENT AND CEO REVIEW THE CONFLICT DISCLOSURE FORMS TO IDENTIFY ANY POTENTIAL CONFLICTS. FOLLOWING THE REVIEW, CONFLICTS ARE DETERMINED TO EXIST IF A TRUSTEE STATES ANY OF THE FOLLOWING: (I) GREATER THAN 10% EQUITY INTEREST IN A PRIVATELY HELD COMPANY, (II) GREATER THAN 1% EQUITY IN A PUBLIC COMPANY, (III) ASSOCIATIONS, FOUNDATIONS OR ORGANIZATIONS (FOR-PROFIT OR NOT-FOR-PROFIT) IN WHICH THE TRUSTEE SERVES AN ADMINISTRATIVE OR MANAGERIAL ROLE (DIRECTOR, TRUSTEE, OFFICER, ETC.), OR (IV) KNOWN TRANSACTIONS BETWEEN ELUNA AND ANY OF THE COMPANIES OR ORGANIZATIONS LISTED IN THE CONFLICT DISCLOSURE BENEFITING SUCH COMPANIES OR ORGANIZATIONS AND INVOLVING MORE THAN $5,000 OF VALUE. MEMBERS OF THE BOARD OF TRUSTEES SHALL RECUSE THEMSELVES FROM PARTICIPATING IN ANY DISCUSSION AND SHALL NOT VOTE ON (I) ANY MATTER THAT INVOLVES ANY OF THE COMPANIES OR ORGANIZATIONS LISTED ON THE CONFLICT DISCLOSURE, OR (II) ANY TRANSACTION THAT IS DESCRIBED IN THE CONFLICT DISCLOSURE. TRUSTEES ARE EXPECTED TO UPDATE THE INFORMATION PROVIDED IN THE CONFLICT DISCLOSURE AS IT CHANGES FROM TIME TO TIME. ELUNA BOARD OF TRUSTEES MEETING MINUTES DOCUMENT ANY BOARD OF TRUSTEE RECUSAL ACTIONS ASSOCIATED WITH INFORMATION STATED IN THE CONFLICT DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS THE CEO'S SALARY ON AN ANNUAL BASIS AND DETERMINES APPROPRIATE COMPENSATION USING AN INDEPENDENT CONSULTANT AND COMPENSATION STUDY. FORM 990, PART VI, SECTION C, LINE 19 ELUNA'S FORMS 990 ARE AVAILABLE THROUGH THE STATE OF WASHINGTON, CHARITY NAVIGATOR OR GUIDESTAR ONLINE SERVICES. ELUNA'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.