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ObjectId: 202301089349300535 - Submission: 2023-04-18
TIN: 23-1390618
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
Name of the organization
The Devereux Foundation
Employer identification number
23-1390618
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
QualityHealth Staffing LLC
2012 Renaissance Blvd
King of Prussia
,
PA
19406
82-4576650
STAFFING ORG
PA
18,324
24,000
DEVEREUX
(2)
QualityHealth Pharmacy LLC
444 Devereux Drive
Villanova
,
PA
19085
86-3353616
PHARMACY
PA
1,925,311
1,188,000
Devereux
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
Devereux Cleo Wallace
8405 Church Ranch Blvd
Westminster
,
CO
80021
84-0406820
Mental Hlth
CO
501(c)(3)
10
Dev Foundatn
Yes
(2)
Devereux Cleo Wallace Foundation
c/o Dev Found 444 Devereux Dr
Villanova
,
PA
19085
74-2277635
Support Org
CO
501(c)(3)
11-I
Cleo Wallace
No
(3)
The Helena Devereux Foundation
444 Devereux Drive
Villanova
,
PA
19085
30-0034707
Support Org
PA
501(c)(3)
11-I
ABH Topco
No
(4)
Turtle Creek Valley MHMR Inc
723 Braddock Ave
Braddock
,
PA
15104
25-1250510
MENTAL HEALTH
PA
501(c)(3)
7
Dev Foundatn
Yes
(5)
ABH Topco Inc
444 Devereux Drive
Villanova
,
PA
19085
87-1614404
FUNDRAISING
PA
501(c)(3)
7
NA
No
(6)
ABH Arizona Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3694796
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(7)
ABH California Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3190667
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(8)
ABH Connecticut Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3783342
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(9)
ABH Florida Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3801247
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(10)
ABH Georgia Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3731213
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(11)
ABH Massachusetts Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3695111
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(12)
ABH New Jersey Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3265165
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(13)
ABH New York Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3731476
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(14)
ABH Pennsylvania Adult Services Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3244800
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(15)
ABH Pennsylvania Childrens Services Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3801572
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
(16)
ABH Texas Inc
444 Devereux Drive
Villanova
,
PA
19085
87-3783594
MENTAL HEALTH
PA
501(c)(3)
10
Dev Foundatn
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Page 2
Schedule R (Form 990) 2021
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
Schedule R (Form 990) 2021
Page 3
Schedule R (Form 990) 2021
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
Yes
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
Yes
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
The Helena Devereux Foundation
c
15,919,650
Book value
(2)
Devereux Cleo Wallace
l
630,108
Book Value
(3)
The Helena Devereux Foundation
l
93,456
Book Value
(4)
Devereux Cleo Wallace
b
8,665
Book Value
(5)
The Helena Devereux Foundation
b
3,987,937
Book Value
(6)
Devereux Cleo Wallace
a
137,766
Book Value
(7)
Turtle Creek MHMR
l
132,423
Book Value
Schedule R (Form 990) 2021
Page 4
Schedule R (Form 990) 2021
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2021
Page 5
Schedule R (Form 990) 2021
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R
HDF is a recognized 509(a)(3) supporting organization of Devereux, formed to manage and invest endowment funds to support Devereux's activities. The following officers of Devereux are officers of HDF in the capacities given: Carl E. Clark, President and CEO; Robert C. Dunne, Sr. Vice President & CFO; John Kane, Sr. Vice President, General Counsel & Secretary; and David Griffith, Controller. HDF does not maintain separate facilities and operates from Devereux's corporate office. Devereux has adopted a Spending Rule policy under which is approximately 8.0% of the endowment held by HDF is spent to support operations. Under this policy, HDF earned revenue that is transferrable in the amount of $15,919,650 to Devereux during the year.
Part V 2
Devereux has $12,060,000 in outstanding intercompany borrowings from HDF at June 30, 2022. The purpose of the borrowings were to fund a variety of capital projects. Interest on the borrowings range from 4.5% to 5.0%, with principal and interest repaid monthly to HDF. Devereux provides advances to Devereux Cleo Wallace in the ordinary course of business as cash is managed on a consolidated basis. As of June 30, 2022, Devereux had net advances outstanding to Devereux Cleo Wallace of $12,955,519. These advances bear interest at a rate of 1.75%.
Schedule R (Form 990) 2021
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