2024-05-15T14:21:01-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-07-01 231706895 GAUDENZIA INC GAUD 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 ROBERT BICKFORD CHIEF FINANCIAL OFFICER 6102399600 2024-05-15 1 ROBERT BICKFORD 999009999 0 LAURA J KENNEY P00202198 7819821001 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEJA GILBERT 106 WEST MAIN STREET NORRISTOWN PA 194014716 109703556 0 X WWW.GAUDENZIA.ORG X 1968 PA TO HELP PEOPLE AFFECTED BY CHEMICAL DEPENDENCY, MENTAL ILLNESS AND RELATED CONDITIONS 18 17 1732 32 0 0 26911395 22835801 79017952 84723352 3 131 2403656 2144272 108333006 109703556 0 0 0 0 66235175 70516109 0 0 0 40084548 39735543 106319723 110251652 2013283 -548096 36762332 47103072 17449658 28338494 19312674 18764578 TO PROMOTE LONG-TERM RECOVERY BY PROVIDING COMPREHENSIVE TREATMENT AND SUPPORT TO PEOPLE WITH SUBSTANCE USE DISORDER, CO-OCCURRING MENTAL HEALTH DISORDERS, AND RELATED CONDITIONS, REGARDLESS OF INDIVIDUAL CIRCUMSTANCES. 0 0 64789695 0 64454098 COMPREHENSIVE TREATMENT: GAUDENZIA HAS A LONG HISTORY OF PROVIDING COMPREHENSIVE TREATMENT TO INDIVIDUALS WITH SUBSTANCE USE DISORDER, MENTAL WELLNESS, AND SOCIAL DETERMINANTS OF HEALTH TO HELP THEM LEAD MORE FULFILLING LIVES. THE CORPORATION PROVIDES TREATMENT AND SUPPORTS THAT PROMOTE RECOVERY, IMPROVE OUTCOMES, AND REDUCE STIGMA; AND ENDEAVORS TO PROMOTE RESEARCH AND THOUGHT LEADERSHIP. GAUDENZIA WAS THE FIRST ORGANIZATION IN PENNSYLVANIA TO PROVIDE PROGRAMS FOR WOMEN AND THEIR CHILDREN IN A RESIDENTIAL SETTING. IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 11244770 0 11635966 TREATMENT SERVICES: THESE SERVICES INCLUDE; (A) PREVENTION AND RECOVERY SUPPORT SERVICES, (B) WITHDRAWAL MANAGEMENT, (C) DETOXIFICATION, AND (D) MEDICATION ASSISTED TREATMENT (MAT). IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 7944401 0 8633288 FORENSIC INTENSIVE REHABILITATION: GAUDENZIA OPERATES PROGRAMS FOR CLIENT BASED FORENSIC INTENSIVE REHABILITATION SERVICES. IN ADDITION TO THE PROGRAM REVENUES REPORTED ABOVE, THIS PROGRAM WAS ALSO THE RECIPIENT OF GOVERNMENT GRANTS INCLUDED ON FORM 990 PART VIII, LINE 1E. 83978866 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 305 0 1732 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X THE ORGANIZATION 6102399600 106 WEST MAIN STREET NORRISTOWN PA 194014716 DALE KLATZKER PHD CHIEF EXECUTIVE OFFICER 32.00 8.00 X X 445235 0 86240 PATRICIA MCKERNAN CHIEF OF STAFF 40.00 0.00 X 307514 0 47490 PHILIP WILLIAM MOORE CHIEF MEDICAL OFFICER 40.00 0.00 X 253014 0 20096 NICHOLAS CHABAN CHIEF ADMIN. OFFICER (TO 05/2022) 40.00 0.00 X 218331 0 27674 KRISTY BLALOCK REGIONAL DIRECTOR II 40.00 0.00 X 187414 0 11886 DONALD W STEWART CHIEF FINANCIAL OFFICER 32.00 8.00 X 180911 0 13019 DOUG HILTON CHIEF PEOPLE OFFICER 40.00 0.00 X 176029 0 40542 GAIL HANNAH REGIONAL DIRECTOR II 40.00 0.00 X 171780 0 36487 WILLIAM J WILSON CHIEF PROGRAM OFFICER 40.00 0.00 X 170384 0 29918 FLORENCE PAIGE REGIONAL DIRECTOR II 40.00 0.00 X 158874 0 40636 BRANDI ERNST CHIEF IMPACT OFFICER 40.00 0.00 X 148791 0 31252 GADI ARONSON CHIEF COMMUNITY ENGAGEMENT 40.00 0.00 X 148249 0 32381 CECILIA VELASQUEZ CHIEF CLINICAL OFFICER (TO 07/2022) 40.00 0.00 X 137629 0 39467 MAUREEN BRENNAN-MILLER CHAIRPERSON 1.00 0.00 X X 0 0 0 SETH ZUCKERMAN VICE CHAIRPERSON 1.00 0.00 X X 0 0 0 KEVIN R CUMMINGS TREASURER & DIRECTOR (TO 12/2022) 1.00 0.00 X X 0 0 0 PAT CIARROCCHI SECRETARY 1.00 0.00 X X 0 0 0 RACQUEL ASSAYE DIRECTOR 1.00 0.00 X 0 0 0 TRACY GILL DIRECTOR 1.00 0.00 X 0 0 0 CATHY IMBURGIA DIRECTOR 1.00 0.00 X 0 0 0 GREGORY KLIPSTEIN DIRECTOR (AS OF 09/2022) 1.00 0.00 X 0 0 0 VIRGINIA M KRICUN DIRECTOR 1.00 0.00 X 0 0 0 DR EMILY LOSCALZO DIRECTOR 1.00 0.00 X 0 0 0 SUE MACK DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH MASSENGALE DIRECTOR 1.00 0.00 X 0 0 0 JEANNINE PETERSON DIRECTOR (AS OF 11/2022) 1.00 0.00 X 0 0 0 MATT PLEVELICH DIRECTOR (AS OF 01/2023) 1.00 0.00 X 0 0 0 JEFFREY SHAW DIRECTOR 1.00 0.00 X 0 0 0 NED SPELLS DIRECTOR 1.00 0.00 X 0 0 0 MARK ZABLOTNY DIRECTOR 1.00 0.00 X 0 0 0 2704155 0 457088 25 0 1 0 CONSILIUM STAFFING LLC 6363 STATE HWY 161 SUITE 800 IRVING TX 75035 MEDICAL/CLINICAL CONSULTANTS/STAFFING 923804 US MEDICAL STAFFING INC 1420 WALNUT STREET SUITE 1350 PHILADELPHIA PA 19102 MEDICAL/CLINICAL CONSULTANTS/STAFFING 896288 LOCKTON COMPANIES 444 W 47TH ST SUITE 900 KANSAS CITY MO 64112 CONSULTANT - INSURANCE/HR 518905 JANUS MEDICAL ASSOCIATES 745 LLANFAIR RD JENKINTOWN PA 19046 CONSULT-MED/CLINICAL 501600 ROBERT CHOU 26 ISLAND RUN COURT CATONSVILLE MD 21228 MEDICAL/CLINICAL CONSULTANTS/STAFFING 389375 28 22212986 622815 328575 22835801 MANAGED CARE 624200 81860651 81860651 PROGRAM SERVICE RENTAL FEES 624200 1329156 1329156 INSURANCE REVENUE 624200 779898 779898 SELF-PAY REVENUE 624200 753647 753647 84723352 131 131 ADMINISTRATIVE FEE INCOME 900099 1806832 1806832 INSURANCE RECOVERIES AND REFUNDS 900099 306986 306986 GAIN ON LEASE TERMINATION 900099 29928 29928 526 526 2144272 109703556 84723352 0 2144403 1889685 1889685 53713924 41534225 12179699 810456 659738 150718 9977709 7952239 2025470 4124335 3259621 864714 316870 66130 250740 273053 56985 216068 6719866 5172025 1547841 4516271 1246114 3270157 9598897 8763526 835371 766107 379789 386318 111345 52971 58374 1602087 1277027 325060 FOOD 4069852 4060613 9239 REPAIRS AND MAINTENANCE 3214055 2851981 362074 BAD DEBT EXPENSE 2678446 2348746 329700 HOUSEKEEPING 2118204 1978790 139414 3750490 2318346 1432144 110251652 83978866 26272786 0 9772085 5816783 130692 136191 17668807 19505159 849585 1017787 1410589 150928 182557 1259661 8158606 19367491 36762332 47103072 13196582 11828047 1551302 3000000 67457 69506 300000 291026 2334317 13149915 17449658 28338494 X 19312674 18764578 19312674 18764578 36762332 47103072 -548096 0 X 0 1 X 1 1 1 X 24872130 25900567 32530064 26911395 22835801 133049957 68504321 69545000 59802468 79017952 84723352 361593093 93376451 95445567 92332532 105929347 107559153 494643050 0 0 0 494643050 4 187 13 3 131 338 4 187 13 3 131 338 413656 283729 1593753 2403656 2144272 6839066 93790111 95729483 93926298 108333006 109703556 501482454 0.98640 0.98960 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE RECOVERIES - 2018 AMOUNT: $ 413,656. 2019 AMOUNT: $ 283,729. 2020 AMOUNT: $ 91,555. 2021 AMOUNT: $ 375,435. 2022 AMOUNT: $ 306,986. SELF-PAY REVENUE - ADMINISTRATIVE FEE INCOME - 2020 AMOUNT: $ 1,502,198. 2021 AMOUNT: $ 2,028,221. 2022 AMOUNT: $ 1,806,832. GAIN FROM TERMINATION OF LEASE - 2022 AMOUNT: $ 29,928. OTHER INCOME - 2022 AMOUNT: $ 526. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1121572 64198 1057374 289017 86730 202287 1259661 DUE FROM AFFLIATES 6694612 SECURITY DEPOSITS 284625 OPERATING RIGHT-OF-USE ASSETS 12388254 19367491 LEASE LIABILITIES - OPERATING 13149915 13149915 X 107354810 0 107354810 2348746 2348746 109703556 107902906 0 107902906 2348746 2348746 110251652 PART IV, LINE 2B: GAUDENZIA, INC. HOLDS FUNDS IN A CUSTODIAL ACCOUNT FOR SOME PROGRAM CLIENTS. PART X, LINE 2: THE ORGANIZATION IS QUALIFIED AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTIES IN INCOME TAX POSITIONS, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A MORE-LIKELY-THAN-NOT THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBTS 2,348,746. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBTS 2,348,746. X X X 1 1 0 0 0 0 0 0 0 DALE KLATZKER PHD CHIEF EXECUTIVE OFFICER 445235 0 0 0 0 0 40424 0 45816 0 531475 0 0 0 PATRICIA MCKERNAN CHIEF OF STAFF 307514 0 0 0 0 0 13476 0 34014 0 355004 0 0 0 PHILIP WILLIAM MOORE CHIEF MEDICAL OFFICER 253014 0 0 0 0 0 10289 0 9807 0 273110 0 0 0 NICHOLAS CHABAN CHIEF ADMIN. OFFICER (TO 05/2022) 101286 0 0 0 117045 0 22003 0 5671 0 246005 0 0 0 KRISTY BLALOCK REGIONAL DIRECTOR II 187414 0 0 0 0 0 0 0 11886 0 199300 0 0 0 DONALD W STEWART CHIEF FINANCIAL OFFICER 180911 0 0 0 0 0 13019 0 0 0 193930 0 0 0 DOUG HILTON CHIEF PEOPLE OFFICER 176029 0 0 0 0 0 40519 0 23 0 216571 0 0 0 GAIL HANNAH REGIONAL DIRECTOR II 171780 0 0 0 0 0 25601 0 10886 0 208267 0 0 0 WILLIAM J WILSON CHIEF PROGRAM OFFICER 170384 0 0 0 0 0 19032 0 10886 0 200302 0 0 0 FLORENCE PAIGE REGIONAL DIRECTOR II 158874 0 0 0 0 0 27000 0 13636 0 199510 0 0 0 BRANDI ERNST CHIEF IMPACT OFFICER 148791 0 0 0 0 0 20500 0 10752 0 180043 0 0 0 GADI ARONSON CHIEF COMMUNITY ENGAGEMENT 148249 0 0 0 0 0 3074 0 29307 0 180630 0 0 0 CECILIA VELASQUEZ CHIEF CLINICAL OFFICER (TO 07/2022) 137629 0 0 0 0 0 31522 0 7945 0 177096 0 0 0 PART I, LINE 3 THE COMPENSATION OF THE CEO IS REVIEWED BY GAUDENZIA, INC.'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. IT IS GAUDENZIA, INC.'S ACCEPTED PRACTICE TO INVOLVE A THIRD PARTY SPECIALIST THAT IS CONTRACTED TO CONDUCT AN EXECUTIVE COMPENSATION ANALYSIS AND GATHER COMPARATIVE MARKET DATA, PERIODICALLY. THIS DATA IN ADDITION TO RECOMMENDATIONS AND A REASONABILITY LETTER PROVIDED BY THE THIRD PARTY SPECIALIST IS REVIEWED BY THE COMPENSATION COMMITTEE, VALIDATING ALL EXECUTIVE COMPENSATION. THE MOST RECENT STUDY WAS CONDUCTED IN 2023. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. PART I, LINES 4A-B NAME: CHABAN, NICHOLAS, DESCRIPTION: SEVERANCE, CURRENT YEAR AMOUNT $117,045 NAME: KLATZKER, DALE, DESCRIPTION: ER CONTRIBUTION, CURRENT YEAR AMOUNT: $30,000. PLAN DESCRIPTION: 457F X 71638 COST X 224 158567 COST X 14 23856 COST X HOUSEKEEPING 57 46252 COST X EQUIPMENT 26 16220 COST X OTHER SUPPLIES 47 11142 COST X CHRISTMAS GIFTS 4 900 COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN THIS COLUMN REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE COMPOSITION OF THE COMMITTEE CONSISTS OF THE CHAIRS OF EACH COMMITTEE AS WELL AS THE BOARD OFFICERS. THE BOARD OFFICERS ARE AS FOLLOWS: CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, TREASURER, AND PRESIDENT. ALL EXECUTIVE COMMITTEE MEMBERS ARE ON THE GOVERNING BODY. THE EXECUTIVE COMMITTEE MAY EXERCISE THE POWERS OF THE BOARD IN REGARDS TO THE MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD AND SUBJECT TO RATIFICATION BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 GAUDENZIA INC. FILED AMENDED AND RESTATED ARTICLES ON OCTOBER 11, 2022, MODIFYING ITS CHARITABLE PURPOSE WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, SPECIFICALLY, BUT NOT LIMITED TO, THE PURPOSE OF HELPING INDIVIDUALS WITH SUBSTANCE ABUSE DISORDER ACHIEVE MENTAL WELLNESS, AND IMPROVE THEIR SOCIAL DETERMINANTS OF HEALTH, SO THAT THEY MAY LEAD MORE FULLFILLING LIVES. IN ADDITION, THE AMENDED ARTICLES OF INCORPORATION UPDATE THE POWERS AND ACTIVITIES OF GAUDENZIA, INC. INCLUDING THE RESTRICTIONS AND LIMITATIONS TO THE ACTIVITIES GAUDENZIA, INC. CAN PROVIDE. THE RESTATED ARTICLES OF INCORPORATION SUPERSEDE THE ORIGINAL ARTICLES AND ALL AMENDMENTS THERETO. FORM 990, PART VI, SECTION B, LINE 11B GAUDENZIA, INC'S FORM 990 WAS PREPARED BY A NATIONALLY RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE GAUDENZIA FINANCIAL DEPARTMENT. A COPY OF THE DRAFT FORM 990 WAS CIRCULATED TO THE FULL BOARD OF TRUSTEES FOR DISCUSSION AND COMMENT. EACH BOARD MEMBER WAS PROVIDED AN OPPORTUNITY TO COMMENT ON THE INFORMATION CONTAINED IN THE FORM 990 PRIOR TO ITS ELECTRONIC FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, TRUSTEE AND KEY EMPLOYEE IS REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE BY VIRTUE OF THEIR EMPLOYMENT, BOARD SERVICE, OR POSITION WITH GAUDENZIA. GAUDENZIA MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL QUESTIONNAIRE/ DISCLOSURE STATEMENT THAT IS DISTRIBUTED TO THESE INDIVIDUALS. THESE FORMS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS REVIEWED BY GAUDENZIA, INC.'S BOARD OF DIRECTORS COMPENSATION COMMITTEE. IT IS GAUDENZIA, INC.'S ACCEPTED PRACTICE TO INVOLVE A THIRD PARTY SPECIALIST THAT IS CONTRACTED TO CONDUCT AN EXECUTIVE COMPENSATION ANALYSIS AND GATHER COMPARATIVE MARKET DATA, PERIODICALLY. THIS DATA IN ADDITION TO RECOMMENDATIONS AND A REASONABILITY LETTER PROVIDED BY THE THIRD PARTY SPECIALIST IS REVIEWED BY THE COMPENSATION COMMITTEE, VALIDATING ALL EXECUTIVE COMPENSATION. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT ORDINARILY MADE AVAILABLE TO THE PUBLIC, BUT, IF REQUESTED, WILL BE PROVIDED AT MANAGEMENT'S DISCRETION. GAUDENZIA FOUNDATION INC 106 WEST MAIN STREET NORRISTOWN PA 19401 232141307 TO SUPPORT GAUDENZIA, INC. PA 501(C)(3) LINE 12B, II N/A 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0