Mission: Eluna is a public, 501(c)(3) non-profit with a mission to support children and families impacted by grief or addiction. Founded in 2000 in Seattle by former MLB pitc ... (More)
Eluna is a 501(c)(3) organization, with an IRS ruling year of 2000, and donations are tax-deductible.
Is this your nonprofit? Access your Star Rating Portal to submit data and edit your profile.
Contact Information
One Penn Center, 1617 JFK Blvd
Suite 935
Philadelphia PA 19103
Important note on the timeliness of ratings
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Financial and Accountability & Transparency score for Eluna is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.
Star Rating System by Charity Navigator
Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.
Good
This charity's score is 84.81, earning it a 3-Star rating. Donors can "Give with Confidence" to this charity.
This score is calculated from two sub-scores:
Finance: 78.90 View details
Accountability & Transparency: 96.00 View details
This score represents Form 990 data from 2019, the latest year published by the IRS.
View this organization’s historical ratings.
Star Rated Report
This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.
Program Expense Ratio
72.4%
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).
This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Administrative Expenses
15.4%
As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Fundraising Expenses
12.0%
This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Liabilities to Assets Ratio
1.2%
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).
Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.
Source: IRS Form 990
Fundraising Efficiency
$0.11
The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Source: IRS Form 990
Working Capital Ratio
1.89 years
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.
Source: IRS Form 990
Program Expense Growth
-15.62%
We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.
Source: IRS Form 990
Governance
Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.
Sources Include: IRS Form 990
| Governance: | |
|---|---|
| Independent Voting Board Members ... (More) | |
| No Material Diversion of Assets ... (More) A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:
| |
| Audited Financials Prepared by Independent Accountant ... (More) Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.
| |
| Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More) | |
| Documents Board Meeting Minutes ... (More) | |
| Distributes 990 to Board Before Filing ... (More) | |
| Compensates Board ... (More) |
Policies
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.
Sources Include: IRS Form 990 and organization's website
| Policies: | |
|---|---|
| Conflict of Interest ... (More) | |
| Whistleblower ... (More) | |
| Records Retention and Destruction ... (More) | |
| CEO Compensation Process ... (More) | |
| Donor Privacy ... (More) Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories:
The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. (Less) |
Transparency
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.
Sources Include: IRS Form 990 and organization's website
| Transparency: | |
|---|---|
| CEO Salary Listed on 990 ... (More) | |
| Board of Directors Listed on Website ... (More) | |
| Key Staff Listed on Website ... (More) | |
| Audited Financial Statements on Website ... (More) | |
| Form 990 Available on Website ... (More) |
Additional Information
Unscored
This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.
Total Revenue and Expenses
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Salary of Key Persons
Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Mary Fitzgerald, Chief Executive Officer
$200,000 (10.92% of Total Expenses)
Current CEO and Board Chair can be found in the Leadership & Adaptability report below.
Source: IRS Form 990 (page 7), filing year 2019
Business Master File Data
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Activity data not reported from the IRS
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
Data Sources: IRS Forms 990
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).
Pandemic Response
Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.
Eluna reported being impacted by COVID-19 in the following ways:
Program Delivery
Fundraising Capacity
Revenue
How COVID-19 impacted the organization's operations financially:
Eluna has faced several hurdles related to fundraising in 2021. Our annual gala, Champions for Children, was originally scheduled for an in-person event in September 2021 and virtual, livestreamed event in November 2021. Due to the uncertainty around the Delta variant, Eluna cancelled the in-person portion of the event and moved forward with planning the virtual event to be held on November 4, 2021. Champions for Children is the largest revenue generating event for Eluna and ongoing changes has made it hard to confirm sponsorships and individual ticket sales. In addition, Eluna is sponsored in other fundraisers, such as the New York Marathon and J+J Golf Tournament. Both have been difficult to secure due to low enrollment or cancellations. Lastly, employee gift matching has seen a decrease due to many employers still working remotely. This is in addition to decreased individual giving and support from foundations.
How COVID-19 impacted the organization's delivery of programs:
We have had to cancel many of our upcoming free weekend camps serving children and families impacted by grief or addiction. In response, we have been working to supplement that in-person support with care packages, virtual activities, resources, and personalized phone and email support to our participants while they remain physically separated at home or in foster or kinship care.
How this organization adapted to changing conditions caused by COVID-19:
In March 2020, Eluna shifted from its traditional in-person camps to virtual programs and activities to offer continued care and keep the camp community connection strong.
Innovations the organization intends to continue permanently after the pandemic:
Virtual program formats provided flexibility for partners to develop the best program fit to address their community needs while still adhering to Eluna’s best practices and virtual curriculum. The Eluna Resource Center also plays an integral role to COVID response. Resources were developed to help families thrive during the pandemic and has received over 2,200 pageviews and has been shared by several our partners.
Historical Ratings
| Date Published | Form 990 FYE | Overall Score | Overall Rating |
| Rating Version: 2.1 | |||
| 6/1/2021 | 2019 | 84.81 | |
| 3/1/2020 | 2018 | 86.24 | |
| 6/1/2019 | 2017 | 89.39 | |
| 3/1/2018 | 2016 | 91.13 |  |
| 4/1/2017 | 2015 | 89.35 | |
| 6/1/2016 | 2014 | 84.25 | |
| Rating Version: 2.0 | |||
| 2/1/2016 | 2014 | 82.92 | |
| 7/1/2015 | 2013 | 81.08 | |
| 12/20/2013 | 2012 | 87.22 | |
| 2/1/2013 | 2011 | 82.39 | |
| 4/1/2012 | 2010 | 78.87 |  |
| 9/20/2011 | 2009 | 80.25 | |
| Rating Version: 1.0 | |||
| 4/1/2011 | 2009 | 82.80 | |
| 6/1/2010 | 2008 | 76.86 | |
| 5/1/2009 | 2007 | 77.05 | |
| 4/1/2008 | 2006 | 80.23 | |
| 2/1/2007 | 2005 | 76.74 | |
| 7/1/2006 | 2004 | 88.80 | |
Previous: Finance & Accountability / Next: Leadership & Adaptability
Impact & Results
This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Impact & Results Score
Not Currently Scored
Eluna cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Do you work at Eluna? Join the waitlist for an updated Impact & Results score.
Additional Information
Unscored
This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.
Largest Programs
Eluna reported its three largest programs on its FY 2019 Form 990 as:
$484,417
Spent in most recent FY
39%
Percent of program expenses
Camp Erin Program
$543,424
Spent in most recent FY
44%
Percent of program expenses
Camp Mariposa Program
$183,807
Spent in most recent FY
15%
Percent of program expenses
Online Resources and Personal Support
Previous: Impact & Results / Next: Culture & Community
Leadership & Adaptability
This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
Leadership & Adaptability Score
100
out of 100
The score earned by Eluna is a passing score. This score has no effect on the organization's Star Rating.
Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.
Leadership & Adaptability Report
100
of 100 points
Mission
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission
The mission of Eluna is to support children and families impacted by grief or addiction.
Source: Nonprofit submitted responses
Vision
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
Children affected by grief or addiction can feel isolated and alone. Circumstance puts them at increased risk for depression, suicide, poverty, anxiety and behavior problems. Children living in a home with addiction are also at four times the risk of developing an addiction of their own. Eluna’s programs come alongside children and their families to provide vital support helping to prevent complications that arise from unaddressed childhood bereavement and to help break the cycle of addiction in the next generation.
Source: Nonprofit submitted responses
Strategic Goals
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Clearly define our focus and effectively communicate our brand
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Goal Two: Evolve our program to expand our outreach and provide the highest quality and most needed services
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Three: Enhance operations, infrastructure, and technology
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Source: Nonprofit submitted responses
Leadership Development
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
Eluna contiously invests in leadership development through participation in various organizations, such as National Alliance for Children's Grief, American Camp Association, and more.
Source: Nonprofit submitted responses
Mobilizing for Mission
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
Strategic Partnerships
Networks of Collective Impact Efforts
Thought Leadership
Raising Awareness
Community Building
Policy Advocacy
What are this organization’s external mobilizaton efforts?
Eluna’s unique operating model is built upon collaboration. We partner with hospices, hospitals, and grief centers, to offer support in local communities throughout the US and Canada.
Source: Nonprofit submitted responses
Story of Adaptability
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
An estimated 1 in 14, or 5.2 million, children in the U.S. will experience the death of a parent or sibling before they reach the age of 18. By age 25, this number more than doubles to 13.2 million according to the JAG Institute’s Childhood Bereavement Estimation Model Grieving children often go unnoticed, report they feel isolated and are at a much greater risk than their peers for depression, suicide, poverty, and substance abuse. Children impacted by a family member’s addiction are at far greater risk than peers to suffer from depression and anxiety, as well as health and learning challenges. 9.2 million children live in a household with at least one parent suffering from the disease of addiction. Children living with an addicted family member are four times more likely to develop a future addiction of their own. Eluna’s programs and services meet the needs of families during times of increased grief, such as we are seeing with COVID, gun violence and the 30% increase in overdose deaths primarily impacting people of color in our country. With a substantial increase of online learning, the Eluna Resource Center created a COVID HUB in 2020, which was a popular destination for mental support of young adults with the most popular resource being Cyber-Bullying. We provide means for our partners to expand their existing programs and enhance support for families and children. The Resource Center is also available to connect Eluna to communities and brings out extensive support network to those who may not have access to a camp program or other support services. With the expertise of hundreds of supportive partners, we provide articles, videos, activities, and referrals that explore grief, addiction, and related topics such as suicide and art therapy.
Source: Nonprofit submitted responses
Additional Information
Unscored
This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.
Organization Leadership
Mary K. FitzGerald
Chief Executive Officer
Kevin Mincio
President
Previous: Leadership & Adaptability
Culture & Community
This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.
Culture & Community Score
Not Currently Scored
Eluna is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback or Diversity, Equity, & Inclusion data. Nonprofit organizations are encouraged to fill out the How We Listen and Equity Practices sections of their Candid profile.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Culture & Community Report
Unscored
This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.
Diversity, Equity, & Inclusion
This organization has not provided information regarding the diversity, equity and inclusion (DEI) practices it is presently implementing. As such, the organization has not earned a score on this metric. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.
Methodology
We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.
Learn more about the methodology.
Constituent Feedback
Constituent Feedback and Listening Practice data are not available for this organization. Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.
Methodology
We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.
Learn more about the methodology.
Analysis and Research
Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.
Constituent Feedback
Diversity, Equity, and Inclusion
