Eluna Formerly the Moyer Foundation

Nonprofit profile at a glance

EIN
912065051
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Philadelphia, PA, USA
Phone
2676877724
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$2,254,625
Expenses
$3,182,428
Assets
$2,818,764
Liabilities
$317,249

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • KEVIN MINCIO (PRESIDENT)
  • KAREN PHELPS MOYER (VICE-PRESIDENT (CO-CHAIR))
  • MARY FITZGERALD (CHIEF EXECUTIVE OFFICER)
  • JOAN GALON KING (VICE PRESIDENT OF ADVANCEM)

Highest reported compensation

  • MARY FITZGERALD (CHIEF EXECUTIVE OFFICER): $267,585 total reported compensation
  • JOAN GALON KING (VICE PRESIDENT OF ADVANCEM): $140,948 total reported compensation
  • BRIAN MAUS (DIR. ADDICTON PREVENTION & MENTORING): $118,829 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

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.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 69
  • Accountability: 90
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 68.5%; rating input score 69
  • Fundraising efficiency: $4.24 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 95.8%; rating input score 96; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -41.2%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 27.3%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 68.5% of spending went to programs
  • Governance: 18 of 20 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $268K · 26 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 29 filed money-flow records
  • Related organizations: 23 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 3/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.