2025-10-27T14:16:04-05:00 2024-12-31 881478669 CBIZ ADVISORS LLC 1601 MARKET ST 4TH FLOOR PHILADELPHIA PA 19103 990 2024-01-01 311627155 EASTERN STATE PENITENTIARY HISTORIC SITE INC EAST 2152365111 2027 FAIRMOUNT AVENUE PHILADELPHIA PA 19130 KERRY SAUTNER PRESIDENT AND CEO 2152365111 2025-10-23 1 0 FRANK SMITH P00639053 2152972100 2025-10-23 2024 2025-03-06 01:10:19Z KERRY SAUTNER 2027 FAIRMOUNT AVENUE PHILADELPHIA PA 19130 11041345 0 X WWW.EASTERNSTATE.ORG X 1998 PA EASTERN STATE PENITENTIARY HISTORIC SITE INTERPRETS THE LEGACY OF AMERICAN CRIMINAL JUSTICE REFORM, FROM THE NATION'S FOUNDING THROUGH TO THE PRESENT DAY, WITHIN THE LONG-ABANDONED CELLBLOCKS OF THE NATION'S MOST HISTORIC PRISON. 15 15 462 50 0 0 2534889 1974824 3225027 3133976 128647 143545 1690963 2134471 7579526 7386816 0 0 0 0 3688975 3421028 72000 0 519031 3621525 3429503 7382500 6850531 197026 536285 23034445 24014144 705756 1137550 22328689 22876594 X EASTERN STATE PENITENTIARY HISTORIC SITE, INC. PRESERVES AMERICA'S FIRST PENITENTIARY, ADVANCING PUBLIC UNDERSTANDING OF THE CRIMINAL JUSTICE SYSTEM AND ITS IMPACT ON THE LIVES OF THOSE AFFECTED BY IT, TO INSPIRE A MORE JUST FUTURE. 1 0 3034691 3123716 MUSEUM AND HISTORIC SITE PROGRAMMING (DAYTIME TOUR PROGRAM):WELCOMING OVER 259,000, VISITORS AND STUDENTS EACH YEAR, EASTERN STATE OFFERS DAILY, IN-DEPTH TOURS OF OUR HISTORIC SITE TO LEARNERS OF ALL AGES. EXHIBITIONS THROUGHOUT THE SITE HIGHLIGHT THE HISTORY OF THE PENITENTIARY AND THE LEGACY OF THE AMERICAN CRIMINAL JUSTICE SYSTEM, WHILE ARTIST INTERPRETATIONS ILLUMINATE THE EXPERIENCE AND WIDE IMPACT OF IMPRISONMENT ON INDIVIDUALS, FAMILIES, COMMUNITIES, AND OUR SOCIETY. OTHER SITE ACTIVATIONS INCLUDE SPECIAL THEMED PROGRAMS, FAMILY-FRIENDLY FESTIVALS, REENTRY SIMULATIONS, SCOUT DAYS, SEASONAL NIGHTTIME PROGRAMMING, AND MORE.THE EASTERN STATE CENTER FOR JUSTICE EDUCATION WAS ESTABLISHED IN 2024 TO BECOME A NATIONALLY RECOGNIZED VOICE IN CRIMINAL JUSTICE EDUCATION, SERVING AS A CATALYST FOR WORKFORCE DEVELOPMENT AND A CONNECTION POINT THAT PROVIDES OPPORTUNITIES FOR ENGAGEMENT, DIALOGUE, AND IMPACT. THE CENTER'S PROGRAMMING INCLUDES JUSTICE 101, A MONTHLY PANEL DISCUSSION SERIES EXAMINING THE JUSTICE SYSTEM, THE COLLABORATORY FOR JUSTICE EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR EDUCATORS, THE ANNUAL SUMMER TEACHER INSTITUTE, AND A ROBUST LIBRARY OF DIGITAL RESOURCES THAT INCLUDES LESSON PLANS, EDUCATOR TOOLS, AND ARCHIVIST-CREATED INVESTIGATIONS INTO EASTERN STATE'S COLLECTIONS, AND TWO WORKFORCE DEVELOPMENT PROGRAMS THAT OFFER HOLISTIC PROFESSIONAL AND PERSONAL DEVELOPMENT OPPORTUNITIES TO PHILADELPHIANS. 2193763 PRESERVATION OF NATIONAL HISTORIC LANDMARK (HISTORIC PRESERVATION):EASTERN STATE IS COMMITTED TO RESPONSIBLE AND SUSTAINABLE STEWARDSHIP OF THIS NATIONAL HISTORIC LANDMARK. EACH YEAR, EASTERN STATE ALLOCATES A SIGNIFICANT PORTION OF ITS BUDGET TO PRESERVATION PROJECTS ACROSS THE SITE TO ENSURE THIS 11-ACRE HISTORIC CAMPUS CAN CONTINUE TO SERVE AS A HUB OF HISTORIC EDUCATION, CIVIC ENGAGEMENT, WORKFORCE DEVELOPMENT, AND COMMUNITY ACTIVATION. 44192 274426 MERCHANDISE SALES AND GENEALOGY FEES 5272646 1 1 0 1 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 65 0 1 462 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NY X KERRY SAUTNER PRESIDENT & CEO 2152365111 2027 FAIRMOUNT AVENUE PHILADELPHIA PA 19130 JOHN MCINERNEY VICE CHAIR/CHAIR (TO 04/24) 2.00 X 0 0 0 MATTHEW D LEE BOARD CHAIR (AS OF 05/24) 3.00 X X 0 0 0 DAVID PONIATOWSKI TREASURER (TO 04/24) 3.00 X 0 0 0 BARBARA SICALIDES SECRETARY 2.00 X X 0 0 0 WILLIAM ADAIR BOARD MEMBER (TO 04/24) 2.00 X 0 0 0 CARA SCHNEIDER BONGIORNO BOARD MEMBER 2.00 X 0 0 0 DARRELL CLARKE BOARD MEMBER (TO 01/24) 0.25 X 0 0 0 BRIDGET COLLINS-GREENWALD BOARD MEMBER (TO 02/24) 0.50 X 0 0 0 DAVID HOLLENBERG BOARD MEMBER 2.00 X 0 0 0 NANCY KLAUS VICE CHAIR (AS OF 05/24) 2.00 X X 0 0 0 PAMELA LAUCKS TREASURER (AS OF 05/24) 3.00 X X 0 0 0 RANDALL MASON BOARD MEMBER (TO 04/2024) 2.00 X 0 0 0 KEITH REEVES BOARD MEMBER 2.00 X 0 0 0 NORBERTO ROSA BOARD MEMBER (TO 04/24) 2.00 X 0 0 0 STEVEN R SHAPIRO BOARD MEMBER 2.00 X 0 0 0 MICHELE SCHIAVONI BOARD MEMBER 2.00 X 0 0 0 SARA WOODS BOARD MEMBER 2.00 X 0 0 0 JIM WEINSTEIN BOARD MEMBER (TO 12/2024) 2.00 X 0 0 0 MATTHEW RAY BOARD MEMBER 2.00 X 0 0 0 ELLEN ROSEN BOARD MEMBER 2.00 X 0 0 0 JOSEPH BRASKY BOARD MEMBER 2.00 X 0 0 0 JEFFREY EWING BOARD MEMBER 2.00 X 0 0 0 BETSY IVEY BOARD MEMBER 2.00 X 0 0 0 KERRY SAUTNER PRESIDENT & CEO 40.00 X 230000 0 5863 JOEL KELLY SR. DIRECTOR OF ADVANCEMENT 40.00 X 129272 0 14085 MICHELLE DOWNING DIRECTOR OF HR 40.00 X 114723 0 7045 SHELLY SICKBERT DIRECTOR OF VISITORS EXPERIENCE & SALES 40.00 X 110250 0 13125 NICOLE FRANKHOUSER SR. DIRECTOR OF MARKETING 40.00 X 105600 0 12588 ELIZABETH TRUMBULL SR. DIRECTOR OF PRESERVATION & OPERATIONS 40.00 X 100161 0 11236 790006 0 63942 7 0 1 0 FINCH BRANDS 123 S BROAD STREET SUITE 2150 PHILADELPHIA PA 19109 BRAND STRATEGY CONSULTING 295750 OPS SECURITY GROUP 424 EAST ELM STREET SUITE 200 CONSHOCKEN PA 19428 SECURITY SERVICES 169741 PHILADELPHIA TROLLEY WORKS 1350 SCHUYKILL AVENUE PHILADELPHIA PA 19146 TRANSPORTATION SERVICE 155049 AUDACY OPERATIONS INC 2400 MARKET STREET PHILADELPHIA PA 19103 ADVERTISING 127500 J&M PRESERVATION STUDIO 105 RUTGERS AVE 244 SWARTHMORE PA 19081 PRESERVATION SERVICES 113640 8 1832522 142302 1974824 TOURS 712120 3054308 3054308 MEMBERSHIPS 712120 46847 46847 SITE ACCESS 712120 22561 22561 MISCELLANEOUS 712120 10260 10260 3133976 138223 138223 10622 5300 5322 5322 5322 5259794 3389489 1870305 1870305 523906 259740 264166 264166 7386816 3398142 0 2013850 X 377908 94345 165631 117932 2455664 2024484 201655 229525 106956 81287 17113 8556 86804 75780 8564 2460 393696 299209 62991 31496 109215 109215 97511 50916 42280 4315 36000 36000 833641 644739 156395 32507 223004 222536 168 300 488817 315636 144415 28766 146918 110517 36401 85904 55212 30692 43123 14775 14490 13858 1998 1473 525 726279 706676 19603 57197 42398 11206 3593 EQUIPMENT RENTAL 249752 248646 837 269 REPAIRS AND MAINTENANCE 152240 152182 58 CONSERVATION 65269 65269 PRODUCTION AND EXHIBITI 53236 41550 11669 17 59399 25016 24946 9437 6850531 5272646 1058854 519031 334409 877169 3236173 4649195 1601637 1073121 0 77377 184159 120386 22634 22397 26986092 9852995 17580946 17133097 74487 61402 23034445 24014144 647166 293783 0 802323 58590 41444 705756 1137550 X 21774909 21805630 553780 1070964 22328689 22876594 23034445 24014144 536285 11620 0 X 0 1 X 1 0 X 2319957 2467945 2684747 2534889 1974824 11982362 2319957 2467945 2684747 2534889 1974824 11982362 197252 11785110 21570 39624 41963 128647 138223 370027 12352389 14945310 0.95410 0.95980 X SCHEDULE A, PART II, LINE 3: THE CITY OF PHILADELPHIA OWNS THE REAL PROPERTY AND IMPROVEMENTS TO THE REAL PROPERTY THAT ARE USED BY EASTERN STATE HISTORIC PENITENTIARY SITE, INC AT 2027 FAIRMOUNT AVE, PHILADELPHIA, PA. THE CITY CONTRIBUTES THE USE OF THE PROPERTY TO ESPHS FOR $1 YEARLY. THIS IN-KIND CONTRIBUTION HAS NOT BEEN VALUED. THEREFORE, NO AMOUNT HAS BEEN REPORTED ON LINE 3. HOWEVER, ESPHS WOULD NOT BE ABLE TO OPERATE ITS PROGRAMS WITHOUT THE USE OF THE PROPERTY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 36000 36000 0 PART II-B, LINE 1: EASTERN STATE PENITENTIARY ENGAGED THE SERVICES OF AN INDEPENDENT CONTRACTOR DURING 2024 TO HELP PROCURE FEDERAL, STATE, AND LOCAL GRANT MONIES FOR HISTORICAL PRESERVATION. THE ORGANIZATION USES A LOBBYING FIRM TO LOBBY FOR STATE FUNDING, WHICH COMES DIRECTLY FROM THE LEGISLATURE OR THE GOVERNOR'S OFFICE. THE LOBBYING FIRM DOES NOT LOBBY FOR GRANTS THAT GO THROUGH STATE AGENCIES. 25285987 X X 0 22969582 7743859 15225723 2334734 2109136 225598 1681776 1681776 17133097 LEASE LIABILITY 41444 41444 X 11047665 11620 3649229 3660849 7386816 0 7386816 10499760 3649229 3649229 6850531 0 6850531 PART III, LINE 4: ESPHS 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 INTERPRETED AND OPEN TO THE PUBLIC, WHICH IS THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE. THE ORGANIZATION ALSO ACQUIRES AND MAINTAINS HISTORIC SITE COLLECTIONS, INCLUDING DOCUMENTS, REFERENCE MATERIALS AND OBJECTS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES (EXCEPT TAXES ON UNRELATED BUSINESS INCOME) UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(3). 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 TAX AUTHORITIES, INCLUDING CHANGES TO THE ORGANIZATION'S STATUS AS A NOT-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. THERE ARE CURRENTLY NO EXAMINATIONS PENDING OR INPROGRESS REGARDING THE ORGANIZATION'S FEDERAL OR STATE INCOME TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 259,740. HALLOWEEN FUNDRAISING EVENT - DIRECT EXPENSES REPORTED ON PART VIII, LINE 8B 3,389,489. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 259,740. HALLOWEEN FUNDRAISING EVENT - DIRECT EXPENSES REPORTED ON PART VIII, LINE 8B 3,389,489. X X X X X X 1 PA HALLOWEEN FUNDRAISING EVENT 5259794 5259794 257343 557737 2574409 5259794 5259794 257343 557737 2574409 3389489 1870305 X X X X X 0 0 0 0 0 0 0 0 0 KERRY SAUTNER PRESIDENT & CEO 230000 0 0 0 0 0 0 0 5863 0 235863 0 0 0 X ARCHIVAL RECORDS 46 0 0 1 0 PART I, LINE 33: ARCHIVAL RECORD: ZERO AMOUNT WAS REPORTED FOR LINE 25 (C), BECAUSE THE ITEMS DONATED WERE ADDED TO THE MUSEUM'S COLLECTIONS AND THE MUSEUM DOES NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25). FORM 990, PART III, LINE 2 THE EASTERN STATE CENTER FOR JUSTICE EDUCATION WAS ESTABLISHED IN 2024 TO BECOME A NATIONALLY RECOGNIZED VOICE IN CRIMINAL JUSTICE EDUCATION, SERVING AS A CATALYST FOR WORKFORCE DEVELOPMENT AND A CONNECTION POINT THAT PROVIDES OPPORTUNITIES FOR ENGAGEMENT, DIALOGUE, AND IMPACT. THE CENTER'S PROGRAMMING INCLUDES JUSTICE 101, A MONTHLY PANEL DISCUSSION SERIES EXAMINING THE JUSTICE SYSTEM, THE COLLABORATORY FOR JUSTICE EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR EDUCATORS, THE ANNUAL SUMMER TEACHER INSTITUTE, AND A ROBUST LIBRARY OF DIGITAL RESOURCES THAT INCLUDES LESSON PLANS, EDUCATOR TOOLS, AND ARCHIVIST-CREATED INVESTIGATIONS INTO EASTERN STATE'S COLLECTIONS, AND TWO WORKFORCE DEVELOPMENT PROGRAMS THAT OFFER HOLISTIC PROFESSIONAL AND PERSONAL DEVELOPMENT OPPORTUNITIES TO PHILADELPHIANS. FORM 990, PART VI, SECTION A, LINE 1A UNDER THE ORGANIZATION'S BYLAWS, CERTAIN DIRECTORS AND OFFICERS SERVE AS MEMBERS OF THE EXECUTIVE COMMITTEE OF THE ORGANIZATION. THE EXECUTIVE COMMITTEE IS AUTHORIZED TO ACT FOR THE BOARD OF DIRECTORS BETWEEN ITS REGULAR MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT AND OUTSIDE COUNSEL FOR ESPHS REVIEW THE DRAFT FORM 990. 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. THE COMMITTEE APPROVES THE IRS FORM 990 FOR THE BOARD. THE COMMITTEE THEN PREPARES AN AUDIT PRESENTATION TO THE BOARD AT A FORMAL BOARD MEETING AND REQUESTS THE BOARD'S APPROVAL OF THE AUDITED ANNUAL FINANCIAL STATEMENTS. 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 15 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 COMPENSATION COMMITTEE AND EXECUTIVE COMMITTEE MEMBERS INVOLVED IN PAY DECISIONS ARE FREE FROM CONFLICTS OF INTEREST WITH RESPECT TO THEIR EFFORTS IN DETERMINING COMPENSATION LEVELS. THE CEO'S COMPENSATION IS RECOMMENDED BY THE COMPENSATION COMMITTEE FOR APPROVAL BY THE BOARD'S EXECUTIVE COMMITTEE. 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), INCORPORATING REPUTABLE STUDIES PERFORMED BY ORGANIZATIONS SUCH AS THE AMERICAN ASSOCIATION OF MUSEUMS INTO ITS ANALYSIS, ITS DECISION MAKING PROCESS AND THE SALARY BUDGET WORKSHEET. EXTERNAL DATA IS CAREFULLY "AGED" TO A COMMON DATE IN TIME AND REGIONALLY ADJUSTED WHERE APPROPRIATE DECISION MAKERS ON THE BOARD, BASE COMPENSATION RECOMMENDATIONS AND DECISIONS ON THEIR OWN RESEARCH OR ON INPUT FROM INDEPENDENT EXTERNAL CONSULTANTS USING OUTSIDE INFORMATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. INDEPENDENT COMPENSATION CONSULTANTS HAVE NO PAST, PRESENT OR POTENTIAL FUTURE CONFLICTS OF INTEREST THAT WOULD COMPROMISE SUCH FIRMS' INDEPENDENCE IN CONDUCTING ANALYSES. FEES RECEIVED BY ANY INDEPENDENT COMPENSATION CONSULTANT ARE NOT CONTINGENT UPON THE ADOPTION OF ANY PARTICULAR ACTION OR EVENT RESULTING FROM EITHER THEIR WORK PROCESS OR THE USE OF THEIR RECOMMENDATIONS AND ANALYSES. 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. THE DECISION MAKERS ON THE COMPENSATION COMMITTEE AND THE EXECUTIVE COMMITTEE RECEIVE DETAILED ANALYSES, AND HAVE AMPLE OPPORTUNITY TO ASK QUESTIONS OF THE ANALYST WHO PREPARED THEM. MEMBERS OF MANAGEMENT NEITHER EXERT UNDUE INFLUENCE NOR DRIVE THE CONCLUSIONS OF THE COMPENSATION ANALYSES, AND THEY ARE RECUSED DURING DELIBERATIONS ABOUT THEIR PAY. THE COMMITTEE AND THE BOARD FINALIZE AND CONTEMPORANEOUSLY DOCUMENT ALL RECOMMENDED COMPENSATION ACTIONS WITHIN 60 DAYS OF THE MEETING, PRIOR TO ANY SUCH PERSON'S RECEIPT OF MONEY OR OTHER ECONOMIC BENEFITS. ESPHS HAS ESTABLISHED A REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER TREASURY REGULATIONS SECTION 53.4958-6(A). 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. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 644,739. MANAGEMENT AND GENERAL EXPENSES 156,395. FUNDRAISING EXPENSES 32,507. TOTAL EXPENSES 833,641.