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Nonprofiteer
← ELUNA

Form 990 for tax year 2023

Filed by ELUNA.

Totals

Total revenue
$3,823,533
Total expenses
$3,160,517
Contributions and grants received
$3,775,134
Grants paid
$831,152
Program service revenue
$0
Investment income
$21,287
Other revenue
$27,112
Total assets, end of year
$3,731,357
Total liabilities, end of year
$325,355
Net assets or fund balances, end of year
$3,406,002
Program services expenses (Part IX)
$2,253,936
Management and general expenses
$382,153
Fundraising expenses
$524,428
Program service expenses (Part III)
$2,253,936

Program services were 71.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $86,894

  • 1e · Government grants (contributions)

    $671,110

  • 1f · All other contributions, gifts and grants

    $3,017,130

  • 1g · Noncash contributions included above

    $152,305

  • 3 · Investment income

    total $28,346 · excluded $28,346

  • 7a · Gross sales of assets other than inventory

    securities $179,892

  • 7b · Less cost or other basis and sales expenses

    securities $186,951

  • 7c · Gain or loss

    securities -$7,059

  • 7d · Net gain or loss

    total -$7,059 · excluded -$7,059

  • 8a · Fundraising events: gross income

    $16,694

  • 8a · Fundraising events: contributions included on line 1c

    $86,894

  • 8b · Fundraising events: direct expenses

    $31,024

  • 8c · Net income from fundraising events

    total -$14,330 · excluded -$14,330

  • 11a · Other revenue: FEES/EARNED INCOME

    total $31,105 · excluded $31,105

  • 11b · Other revenue: MISCELLANOUS

    total $10,337 · excluded $10,337

  • 11e · Other revenue, total

    $41,442

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $816,152 · program services $816,152

  • 3 · Grants to foreign organizations and individuals

    total $15,000 · program services $15,000

  • 5 · Compensation of officers, directors and key employees

    total $221,660 · program services $155,162 · management and general $24,382 · fundraising $42,116

  • 7 · Other salaries and wages

    total $1,095,880 · program services $650,068 · management and general $198,697 · fundraising $247,115

  • 8 · Pension plan contributions

    total $30,910 · program services $18,244 · management and general $5,661 · fundraising $7,005

  • 9 · Other employee benefits

    total $142,300 · program services $86,099 · management and general $24,386 · fundraising $31,815

  • 10 · Payroll taxes

    total $97,759 · program services $59,604 · management and general $16,585 · fundraising $21,570

  • 11c · Fees: accounting

    total $42,576 · management and general $42,576

  • 11f · Fees: investment management

    total $9,320 · management and general $9,320

  • 11g · Fees: other

    total $213,094 · program services $101,735 · management and general $9,259 · fundraising $102,100

  • 12 · Advertising and promotion

    total $105,401 · program services $76,333 · management and general $8,740 · fundraising $20,328

  • 13 · Office expenses

    total $6,183 · program services $2,883 · management and general $995 · fundraising $2,305

  • 16 · Occupancy

    total $109,391 · program services $69,432 · management and general $19,428 · fundraising $20,531

  • 17 · Travel

    total $63,055 · program services $50,550 · management and general $2,140 · fundraising $10,365

  • 19 · Conferences, conventions and meetings

    total $16,863 · program services $9,056 · management and general $4,973 · fundraising $2,834

  • 22 · Depreciation, depletion and amortization

    total $11,566 · program services $7,398 · management and general $1,984 · fundraising $2,184

  • 23 · Insurance

    total $12,764 · program services $5,869 · management and general $5,134 · fundraising $1,761

  • 24a · Other expenses: PROGRAM EXPENSES

    total $118,108 · program services $118,108

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $18,181 · program services $11,154 · management and general $2,979 · fundraising $4,048

  • 24c · Other expenses: MISCELLANEOUS

    total $13,354 · program services $1,089 · management and general $3,914 · fundraising $8,351

  • 24d · Other expenses: BAD DEBT

    total $1,000 · management and general $1,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $604,846 · end of year $168,013

  • 2 · Savings and temporary cash investments

    beginning of year $39,030 · end of year $771,721

  • 3 · Pledges and grants receivable

    beginning of year $1,654,648 · end of year $1,937,354

  • 8 · Inventories for sale or use

    beginning of year $46,657 · end of year $52,844

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,644 · end of year $74,025

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

    $193,923

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

    $170,381

  • 10c · Land, buildings and equipment, net

    beginning of year $32,764 · end of year $23,542

  • 11 · Investments: publicly traded securities

    beginning of year $391,321 · end of year $444,544

  • 14 · Intangible assets

    beginning of year $12,321

  • 15 · Other assets

    beginning of year $332,027 · end of year $259,314

  • 17 · Accounts payable and accrued expenses

    beginning of year $107,542 · end of year $48,464

  • 25 · Other liabilities

    beginning of year $341,724 · end of year $276,891

  • 27 · Net assets without donor restrictions

    beginning of year $772,150 · end of year $1,258,276

  • 28 · Net assets with donor restrictions

    beginning of year $1,918,842 · end of year $2,147,726

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

THE MISSION OF ELUNA IS TO SUPPORT CHILDREN AND FAMILIES IMPACTED BY GRIEF OR ADDICTION.

  • 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.

    Expenses $1,126,755 · Grants $545,147

  • 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 31 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.

    Expenses $794,402 · Grants $282,005

  • 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.

    Expenses $332,779 · Grants $4,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kevin Mincio

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Karen Phelps Moyer

    VICE-PRESIDENT (CO-CHAIR)

    Total calculated
    $0
    Hours/week
    4

  • Gina Clark

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • John Melcher

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Aaron Ball

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Ellen Barry

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Kevin Collins

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Phylliss Delgreco

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Robert Densen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Andrew Grant

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Susan Hansen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Henry Miller

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Teresa Phelps

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Lamont Robinson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Mike Robinson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Ponni Subbiah

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Robert Stern

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

  • Mary Fitzgerald

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $259,523
    From this org
    $209,300
    From related orgs
    $0
    Other
    $50,223
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,300
    Bonus
    $0
    Other
    $0
    Deferred
    $6,882
    Nontaxable benefits
    $43,341
    Filer's total
    $259,523

  • Joan Galon King

    VICE PRESIDENT OF ADVANCEMENT

    Total calculated
    $138,707
    From this org
    $115,965
    From related orgs
    $0
    Other
    $22,742
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
ON AN ANNUAL BASIS, COMPENSATION FOR ELUNA'S CEO IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES EXECUTIVE AND GOVERNANCE COMMITTEES. THE BOARD USES AN INDEPENDENT CONSULTANT AND SURVEY/STUDY FOR BENCHMARKING AND ANALYSIS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
22 July 2024
IRS schema version
2023v5.1
Source object
202402079349301400

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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