Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $138,108

• 1g · Noncash contributions included above

  $289

• 2a · Program service revenue: CAMPUS BASED RESIDENTIAL

  total $29,815,389 · related or exempt $29,815,389

• 2b · Program service revenue: EDUCATIONAL SERVICES

  total $24,021,999 · related or exempt $24,021,999

• 2c · Program service revenue: ACUTE CARE

  total $7,102,426 · related or exempt $7,102,426

• 2d · Program service revenue: OUTPATIENT/OTHER SERVICES

  total $1,964,255 · related or exempt $1,964,255

• 3 · Investment income

  total $0

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $5,000

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $5,000 · personal property $0

• 6d · Net rental income or loss

  total $5,000 · excluded $5,000

• 7d · Net gain or loss

  total $0

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $6,630 · related or exempt $6,630

• 11e · Other revenue, total

  $6,630

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $152,519 · management and general $152,519

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $31,752,424 · program services $30,114,012 · management and general $1,638,412

• 8 · Pension plan contributions

  total $865,031 · program services $813,781 · management and general $51,250

• 9 · Other employee benefits

  total $7,272,890 · program services $6,977,119 · management and general $295,397 · fundraising $374

• 10 · Payroll taxes

  total $2,352,239 · program services $2,232,136 · management and general $120,103

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $0

• 11c · Fees: accounting

  total $73,809 · program services $38,381 · management and general $35,428

• 11d · Fees: lobbying

  total $4,000 · fundraising $4,000

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $6,440,617 · program services $5,831,859 · management and general $424,128 · fundraising $184,630

• 12 · Advertising and promotion

  total $1,019 · management and general $1,019

• 13 · Office expenses

  total $86,452 · program services $60,951 · management and general $25,501

• 14 · Information technology

  total $336,620 · program services $324,038 · management and general $11,555 · fundraising $1,027

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $4,595,862 · program services $4,360,730 · management and general $235,132

• 17 · Travel

  total $37,766 · program services $12,565 · management and general $25,201

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $8,797 · management and general $8,797

• 20 · Interest

  total $306,698 · program services $306,698

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $412,297 · program services $332,316 · management and general $79,935 · fundraising $46

• 23 · Insurance

  total $2,579,273 · program services $2,553,894 · management and general $25,379

• 24a · Other expenses: STUDENT RECREATION

  total $63,681 · program services $63,681

• 24b · Other expenses: FOOD

  total $645,189 · program services $640,383 · management and general $4,806

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $0

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $0

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $0 · end of year $11,048,000

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $0 · end of year $98,000

• 10a · Land, buildings and equipment: cost or other basis

  $3,923,000

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,117,000

• 10c · Land, buildings and equipment, net

  beginning of year $0 · end of year $2,806,000

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $0 · end of year $9,000

• 17 · Accounts payable and accrued expenses

  beginning of year $0 · end of year $3,343,000

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $9,000

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $0 · end of year $5,263,000

• 27 · Net assets without donor restrictions

  beginning of year $0 · end of year $5,297,000

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $49,000

The filer's explanations (Part III)

Part I Line 4b

The Devereux Foundation (the sole member of ABH Pennsylvania Children Services, Inc.) has a supplemental executive retirement plan (SERP) in which participation in the plan is limited to the President/CEO and senior vice-presidents of the organization. Annually, the compensation committee of the board of trustees of Devereux Corporation (the sole member of the Devereux Foundation) may approve an annual contribution to the participant's account in an amount up to 10% of plan compensation for the year (as defined in the plan document). The participant shall become one hundred percent (100%) vested in his or her benefit under the Plan if while employed by Devereux, he or she (a) attains Normal Retirement Age, (b) dies or (c) becomes disabled. The benefits accrued under this plan are included in Retirement and other deferred compensation amounts in Part II. During the year, Robert C. Dunne, treasurer of ABH Pennsylvania Children Services, Inc. and senior vice-president and CFO of The Devereux Foundation became 100% vested in this Plan. The amount reported in Schedule J, Part II, Column F relates to previously reported deferred compensation that was paid by the Devereux Foundation during the year and is included as a component of the amount reported in Schedule J, Part II, Column B (iii), Other Reportable Compensation.

Part I Line 7

The Devereux Foundation (the sole member of ABH Pennsylvania Children Services, Inc.) has an incentive plan available to certain officers and other members of management. Annually, the board of trustees of Devereux Corporation determines and approves the incentive amounts for all officers. Incentive amounts are based on the achievement of Organizational and individual goals, which incorporate both qualitative and quantitative elements. For other members of management, incentives are determined by the officers.