2024-05-15T10:07:19-05:00 2023-06-30 390859910 BAKER TILLY US LLP 20 STANWIX STREET PITTSBURGH PA 15222 990 2022-07-01 251686715 WESLEY FAMILY SERVICES FOUNDATION WESL 4123422300 221 PENN AVE PITTSBURGH PA 15221 EMILY J PIETRZAK CFO 4123422300 2024-05-14 1 EMILY PIETRZAK XXX-XX-XXXX 0 JEFFREY J SPENGLER CPA P00109764 4126976400 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DOUGLAS MUETZEL 221 PENN AVE PITTSBURGH PA 15221 9584208 0 X WFSPA.ORG X 1992 PA RAISES FUNDS AND APPLIES FOR GRANTS TO SUPPORT THE SERVICES PROVIDED BY WESLEY FAMILY SERVICES. 9 8 0 32 0 0 819807 783532 93282 93282 631553 1295613 -125181 -152403 1419461 2020024 465634 435059 0 0 0 0 0 0 404444 854904 804009 1320538 1239068 98923 780956 13996196 14791473 1936933 2156612 12059263 12634861 X WESLEY FAMILY SERVICES FOUNDATION ("FOUNDATION") IS A 501(C)(3)CHARITABLE ORGANIZATION AND HAS BEEN FURTHER CLASSIFIED AS A TYPE ISUPPORTING ORGANIZATION ENGAGING IN FUND-RAISING, RESEARCH AND OTHERCHARITABLE ACTIVITIES ON BEHALF OF WESLEY FAMILY SERVICES (WFS). WESLEY FAMILY SERVICES PROVIDES SERVICES IN THE AREAS OF AGING, AUTISM, SPECIALIZED EDUCATION, BEHAVIORAL HEALTH, COMMUNITY EMPOWERMENT, FAMILY SUPPORT AND PRESERVATION AND INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THE FOUNDATION PROVIDES FACILITY SERVICES, OVERSIGHT OF CAPITAL PROJECTS, DEVELOPMENT OPPORTUNITIES, AND MANAGEMENT SUPPORT SERVICES TO WESLEY FAMILY SERVICES. 0 0 761947 435058 94029 THE FOUNDATION RAISES FUNDS AND AWARENESS AND APPLIES FOR GRANTS TO SUPPORT THE SERVICES PERFORMED BY WESLEY FAMILY SERVICES (WFS). THE MISSION OF WFS IS TO EMPOWER CHILDREN, ADULTS AND FAMILIES BY PROVIDING TRANSFORMATIONAL CARE. WFS PROVIDED SERVICES THAT PROMOTE RECOVERY AND RESILIENCY AT MORE THAN 30 DIFFERENT AGENCY LOCATIONS AND SHARED FACILITIES IN THE COMMUNITY DURING FY22/23. WFS PROVIDES PERSON-CENTERED CARE TO OVER 20,000 INDIVIDUALS AND FAMILIES ANNUALLY IN SOUTHWESTERN PENNSYLVANIA. WFS HAS OVER 900 CARING, HIGHLY TRAINED STAFF WHO ARE COMMITTED TO PROVIDING HIGH QUALITY, TRANSFORMATIONAL SUPPORT SERVICES TO CHILDREN, ADULTS, AND FAMILIES OVER THE COURSE OF THEIR LIFESPAN SO THAT THEY ARE EMPOWERED TO REACH THEIR FULL POTENTIAL AND OVERCOME CHALLENGES TO BECOME PART OF A STRONGER COMMUNITY AND HAVE A BRIGHTER FUTURE. THE MORE THAN 50 LIFE CHANGING PROGRAMS ARE OFFERED IN THE AREAS OF AGING, BEHAVIORAL HEALTH, COMMUNITY EMPOWERMENT, FAMILY SUPPORT AND PRESERVATION, INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, AND SPECIALIZED EDUCATION. WFS' VISION IS TO DO MORE FOR MORE CHILDREN, FAMILIES AND ADULTS; BE MORE EFFECTIVE, EFFICIENT AND SUSTAINABLE; AND CONTINUE TO INNOVATE IN WHAT WE DO AND HOW WE DO IT. DURING FY23, OUR STAFF EMBODIED WFS' VALUES BY PRACTICING EMPATHY, WHILE BEING COMMITTED TO EXCELLENCE IN CARING FOR THOSE WE ARE PRIVILEGED TO SERVE, AND EMPOWERING THEIR TRANSFORMATION THROUGH LEVERAGING INNOVATION AND ENERGIZING INSPIRATION. THE FOUNDATION'S FUNDRAISING EVENTS RAISE FUNDING AND COMMUNITY AWARENESS FOR THE PROGRAMS AND SERVICES OF WFS. EACH EVENT IS DESIGNED TO PROVIDE ATTENDEES WITH AN ENJOYABLE EXPERIENCE WHILE SUPPORTING THE CHILDREN, FAMILIES AND INDIVIDUALS THAT WE SERVE. WE HAVE MANY VOLUNTEERS WHO DEVOTE TIME TO OUR EVENTS. UNRESTRICTED FUNDS RAISED ENABLE THE PROGRAMS TO USE THE DOLLARS WHERE MOST NEEDED TO PROVIDE THE HIGHEST QUALITY OF CARE. 761947 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 9 8 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 1 1 0 0 0 PA X EMILY PIETRZAK CFO 4123422300 221 PENN AVENUE PITTSBURGH PA 15221 DOUGLAS W MUETZEL CHIEF EXECUTIVE OFFICER 8.00 32.00 X X 0 239779 28093 PATRICIA NICHOLS CHAIRPERSON 1.00 1.00 X X 0 0 0 RICHARD L BEYNON PAST CHAIR 1.00 X X 0 0 0 LEN CORTON SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 ROSS CHAMBERS DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL LEWIS DIRECTOR 1.00 X 0 0 0 SANDRA LEWIS DIRECTOR 1.00 X 0 0 0 MILDRED MORRISON DIRECTOR 1.00 1.80 X 0 0 0 DEXTER BRAFF DIRECTOR 1.00 X 0 0 0 EMILY PIETRZAK CHIEF FINANCIAL OFFICER 3.00 37.00 X 0 163098 12651 0 402877 40744 0 0 1 0 WYNDHAM GRAND PITTSBURGH DOWNTOWN 600 COMMONWEALTH PLACE GATEWAY CEN PITTSBURGH PA 15222 VENUE AND FOOD FOR GALA SPECIAL EVENT 110862 1 293188 490344 783532 AFFILIATE RENTALS 900099 93282 93282 93282 384116 384116 8192532 7281035 911497 911497 911497 129999 293188 283149 -153150 -153150 OTHER REVENUE 900099 747 747 747 2020024 94029 0 1142463 412853 412853 22206 22206 2415 2415 58982 58982 117452 13052 104400 357 357 276 171 105 8164 7369 795 169 169 116534 116534 596 596 SHARED SERVICES 421420 114944 69840 236636 PROGRAM SUPPLIES 55242 55242 PROGRAM SUPPORT/ACTIVIT 19165 19165 MISCELLANEOUS 3237 582 251 2404 1239068 761947 72677 404444 469147 665431 253628 259630 27090 36922 59227 239555 20557 2210 3286125 2277290 1125369 1008835 12041178 12578890 13996196 14791473 125362 324298 50800 55350 1760771 1776964 1936933 2156612 X 7372943 7569598 4686320 5065263 12059263 12634861 13996196 14791473 780956 -205358 0 X X 0 1 X 1 0 X X X 1 WESLEY FAMILY SERVICES 820653875 10 1 1239068 0 1 1239068 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3131381 173339 39218 3265502 3437902 267303 39218 3131381 3218266 258854 39218 3437902 1007161 2250000 323 39218 3218266 1000206 46106 39151 1007161 0.16220 0.83780 0 0 156930 156930 2779072 2181420 597652 324566 85192 239374 25557 10678 14879 1008835 AFFILIATE PAYABLES 1776964 1776964 X PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR SUPPORT OF THE FOUNDATION'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE FOUNDATION TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE TRUSTEES OF THE FOUNDATION HAVE ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141). ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF THE ENDOWMENT'S PERMANENTLY RESTRICTED INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS THE AMOUNT. ON AN ANNUAL BASIS, THE BOARD, IN WRITING, MUST ELECT A SPENDING RATE OF BETWEEN 2% AND 7% IN ACCORDANCE WITH ACT 141. THE FOUNDATION ANNUALLY TRANSFERS 5% OF THE PREVIOUS THREE YEARS' MARKET VALUE AVERAGE OF THE ENDOWMENT FUND. THIS PERCENTAGE IS APPLIED TO A THREE-YEAR AVERAGE MARKET VALUE OF THE INVESTMENTS AT JUNE 30TH OF THE PREVIOUS YEAR. THE FOUNDATION CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS THE ORIGINAL AND SUBSEQUENT VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT. IN ACCORDANCE WITH ACT 141, THE FOUNDATION HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT FUND. THE FOUNDATION CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1) PROTECTING THE CORPUS OF THE ENDOWMENT FUND; 2) PRESERVING THE SPENDING POWER OF THE ASSETS; 3) OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK & OPERATIONAL CONSIDERATION; 4) COMPLYING WITH APPLICABLE LAWS. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023 OR IN 2022. GALA 167126 134126 33000 1775 6365 14944 73864 1442 20234 SPRING 2023 GOLF 130288 94288 36000 840 20070 32980 11132 999 3 125773 64774 60999 1563 7918 50140 20380 18503 423187 293188 129999 4178 34353 98064 105376 1442 39736 283149 -153150 1 WESLEY FAMILY SERVICES 221 PENN AVE PITTSBURGH PA 15221 820653875 501(C)(3) 0 412853 SUPPORT OF OPERATIONAL ACTIVITIES 1 MUSIC THERAPY SESSIONS - CREATIVE ARTS PROGRAM 27 19355 CONOVER FREE CARE FUND 3 2190 GENERAL FREE CARE FUND 3 661 PART I, LINE 2: IN GENERAL, THE FOUNDATION'S RECORD KEEPING PRACTICES AND INTERNAL CONTROLS ALLOW FOR APPROPRIATE MONITORING OF GRANTS AND OTHER ASSISTANCE. SUPPORTING DOCUMENTATION IS MAINTAINED AND ASSISTANCE IS PROPERLY APPROVED PRIOR TO DISBURSEMENT. SCHOLARSHIPS PROVIDED TO OTHERS DURING FISCAL YEAR 2023 DID NOT EXCEED $5,000 INDIVIDUALLY, BUT DID IN TOTAL. THE FOUNDATION MAINTAINS FUNDS TO PROVIDE SCHOLARSHIPS TO CURRENT WESLEY STUDENTS AND CONSUMERS. THE SCHOLARSHIPS ARE USED FOR THEM TO FURTHER THEIR EDUCATION OR ATTEND OTHER ENRICHMENT ACTIVITIES, INCLUDING PROGRAMS OFFERED BY WESLEY FAMILY. THERE IS AN APPLICATION AND SELECTION PROCESS IN PLACE TO AWARD THE SCHOLARSHIPS BASED UPON DONORS' INTENTIONS AND/OR OTHER PREDETERMINED CRITERIA. ONCE SELECTED, THE STUDENT/CONSUMER PROVIDES PROOF OF ATTENDANCE AT A FACILITY OR ACTIVITY AND THE FOUNDATION PAYS THE SCHOLARSHIP AWARD TO THE INSTITUTION DIRECTLY, WHEN POSSIBLE. 0 0 0 0 0 0 0 0 0 DOUGLAS W MUETZEL CHIEF EXECUTIVE OFFICER 0 220380 0 0 0 19399 0 9400 0 18693 0 267872 0 0 EMILY PIETRZAK CHIEF FINANCIAL OFFICER 0 131771 0 25000 0 6327 0 5731 0 6920 0 175749 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS PAID BY WESLEY FAMILY SERVICES. WESLEY FAMILY SERVICES USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 7A WESLEY FAMILY SERVICES ELECTS THE BOARD OF WESLEY FAMILY SERVICES FOUNDATION. IN ADDITION, THE BYLAWS OF THE FOUNDATION PROVIDE THAT THE CHIEF EXECUTIVE OFFICER OF WESLEY FAMILY SERVICES SHALL SERVE, BY DESIGNATION, AS A VOTING DIRECTOR OF WESLEY FAMILY SERVICES FOUNDATION. FORM 990, PART VI, SECTION A, LINE 8B THE FOUNDATION BOARD DOES NOT HAVE ANY STANDING COMMITTEES. ALL BUSINESS IS HANDLED AT THE BOARD LEVEL. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED IN DETAIL FORM 990; AN EXECUTIVE SUMMARY WAS PROVIDED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS WITHIN THE ORGANIZATION AND WITH WESLEY FAMILY SERVICES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO IS PAID BY WESLEY FAMILY SERVICES. WESLEY FAMILY SERVICES' COMPENSATION PLAN FOLLOWS A BASE PAY MARKET APPROACH WHICH IS SIMILAR FOR ALL EMPLOYEES INCLUDING TOP MANAGEMENT. ON A PERIODIC BASIS, THE HUMAN RESOURCES DEPARTMENT RECOMMENDS CHANGES TO THE BASE PAY RANGES AS DETERMINED THROUGH MARKET ANALYSIS. AS PART OF THE ANNUAL BUDGETING PROCESS, THE BOARD REVIEWS AND APPROVES, AS APPROPRIATE, THE FUNDS TO BE ALLOCATED FOR TOTAL COMPENSATION. IN ADDITION, THERE IS A COMPENSATION COMMITTEE WHO REVIEWS THE COMPENSATION OF THE CEO. A MEMBER OF THE COMPENSATION COMMITTEE INFORMS THE VP OF FINANCE OF ANY CHANGES TO THE CEO'S COMPENSATION SO THEY CAN BE PROCESSED. THE PROCESS IS DOCUMENTED AND SECURED IN AN UNDISCLOSED LOCATION. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR OFFICES AND UPON REQUEST. FORM 990, PART XII, LINE 2C: FOR THE YEAR ENDED JUNE 30, 2023, THE FOUNDATION WAS INCLUDED IN A CONSOLIDATED AUDIT OF ITS FINANCIAL STATEMENTS WITH RELATED ENTITIES. AS SUCH, OVERSIGHT OF THE AUDIT PROCESS AND SELECTION OF THE INDEPENDENT ACCOUNTANTS WAS PERFORMED BY THE AUDIT COMMITTEE OF THE FOUNDATION'S PARENT ENTITY, WESLEY FAMILY SERVICES. THE AUDIT COMMITTEE IS RESPONSIBLE FOR REVIEW AND APPROVAL OF THE PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS AS WELL AS MANAGEMENT'S RELATED PERFORMANCE. WESLEY SPECTRUM SERVICES 221 PENN AVE PITTSBURGH PA 15221 251180602 PROVIDES SERVICES TO CHILDREN, FAMILIES & COMMUNITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 WESLEY FAMILY SERVICES 221 PENN AVE PITTSBURGH PA 15221 820653875 PROVIDES SERVICES TO CHILDREN, FAMILIES & COMMUNITIES PA 501(C)(3) LINE 10 N/A 0 FAMILY SERVICES OF WESTERN PENNSYLVANIA 221 PENN AVE PITTSBURGH PA 15221 250965341 PROVIDES SERVICES TO ADULTS, FAMILIES & COMMUNITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 FSWP-GL I INC 221 PENN AVE PITTSBURGH PA 15221 510432076 SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 FSWP-GL II INC 221 PENN AVE PITTSBURGH PA 15221 510432078 SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 FSWP-GL IV INC 221 PENN AVE PITTSBURGH PA 15221 200556990 SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 FSWP-GL III INC 221 PENN AVE PITTSBURGH PA 15221 510432081 SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 FSWP-GL V INC 221 PENN AVE PITTSBURGH PA 15221 274350123 SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES PA 501(C)(3) LINE 7 WESLEY FAMILY SERVICES 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0