Civic Intelligence

Plea

990 • Fiscal year 2025 • EIN 23-7007910

Jul 01, 2024 to Jun 30, 2025

1820 West StreetHomestead, PA 15120

(412) 243-3464

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$4,263,741

Down $410,848 (-8.8%) from 2024

Net Assets

Down

$3,061,205

Down $773,899 (-20%) from 2024

Liabilities

Up

$1,202,536

Up $363,051 (+43%) from 2024

Revenue And Expenses

Revenue

Down

$4,034,594

Down $393,817 (-8.9%) from 2024

Expenses

Up

$4,653,314

Up $544,692 (+13%) from 2024

Net Income

Down

-$618,720

Down $938,509 (-293%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2019: $1,688,033Liabilities 2019: $164,653Net Assets 2019: $1,523,3802019Assets 2020: $1,969,900Liabilities 2020: $1,342Net Assets 2020: $1,968,5582020Assets 2021: $2,209,555Liabilities 2021: $0Net Assets 2021: $2,209,5552021Assets 2022: $2,448,570Liabilities 2022: $0Net Assets 2022: $2,448,5702022Assets 2023: $3,933,205Liabilities 2023: $224,859Net Assets 2023: $3,708,3462023Assets 2024: $4,674,589Liabilities 2024: $839,485Net Assets 2024: $3,835,1042024Assets 2025: $4,263,741Liabilities 2025: $1,202,536Net Assets 2025: $3,061,2052025

Highlighted filing

2025

Assets$4,263,741
Liabilities$1,202,536
Net Assets$3,061,205

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $2,389,169Expenses 2019: $2,219,818Net Income 2019: $169,3512019Revenue 2020: $2,193,073Expenses 2020: $1,874,294Net Income 2020: $318,7792020Revenue 2021: $2,209,555Expenses 2021: $1,973,504Net Income 2021: $236,0512021Revenue 2022: $2,579,285Expenses 2022: $2,372,965Net Income 2022: $206,3202022Revenue 2023: $4,022,381Expenses 2023: $2,762,480Net Income 2023: $1,259,9012023Revenue 2024: $4,428,411Expenses 2024: $4,108,622Net Income 2024: $319,7892024Revenue 2025: $4,034,594Expenses 2025: $4,653,314Net Income 2025: -$618,7202025

Highlighted filing

2025

Revenue$4,034,594
Expenses$4,653,314
Net Income-$618,720
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 22, 2026
Return Version
2024v5.2
Gross Receipts
$4,034,594
Mission and Program Overview

Mission

PLEA's mission is to help individuals and families facing behavioral or developmental challenges though programs for living, education and advocacy. We provide intervention and support programs.

Plea's mission is to help individuals and families facing behavioral or developmental challenges through programs for living, education, and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,070,485$1,769,823▲ $699,338
Investments in Publicly Traded Securities$1,453,101$1,571,138▲ $118,037
Cash and Non-Interest-Bearing Accounts$1,840,214$514,715▼ $1,325,499
Pledges and Grants Receivable$0$107,831▲ $107,831
Land, Buildings, and Equipment, Net$2,091$16,653▲ $14,562
Prepaid Expenses and Deferred Charges$0$6,610▲ $6,610
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,674,589$4,263,741▼ $410,848
Other Assets Total$308,698$276,971▼ $31,727
Liabilities
Other Liabilities$544,908$686,352▲ $141,444
Accounts Payable and Accrued Expenses$294,577$516,184▲ $221,607
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$839,485$1,202,536▲ $363,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,150,351$2,376,452▼ $773,899
Net Assets With Donor Restrictions$684,753$684,753→ $0
Total Net Assets Fund Balance$3,835,104$3,061,205▼ $773,899
Total Liabilities and Net Assets / Fund Balance$4,674,589$4,263,741▼ $410,848

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,653$2,305$18,958
Other Assets Org$235,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gretchen KellyExecutive DirectorFT$132,898$29,499$162,397
Aaron LibmanClinical DirectorFT$112,504$15,581$128,085
LaQuita BerryAssistant SecretaryFT$45,429$2,376$47,805

Board Members and Trustees

NameTitle
Rhea FernandesChair, Trustee
Jonathan FantazierSecretary, Trustee
Jacalyn AurisTrustee
Thomas RyanTrustee
Robert DunneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Stuart LibmanPsychiatric Consult615 Washington Rd Suite 107, Pittsburgh, PA 15228$222,338
Revenue and Support

Revenue Composition

Contributions and Grants
$116,775
Program Service Revenue
$3,810,998
Investment Income
$105,830
Other Revenue
$991
All Other Contributions
$115,877
Change in Net Assets
$-618,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,927,409
Other Expenses$1,725,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,196,225$30,370-$2,226,595
Fees for Services Other$590,627$269,555-$860,182
Occupancy$490,642$22,752-$513,394
Other Employee Benefits$264,248$22,956-$287,204
Payroll Taxes$166,581$14,561-$181,142
Current Officers, Directors, Trustees, and Key Employees-$152,545-$152,545
Office Expenses$127,325$16,002-$143,327
Other Expenses$90,842$5,689-$96,531
Pension Plan Contributions$70,834$9,089-$79,923
Depreciation Depletion$45,067$2,641-$47,708
Insurance$24,850$76-$24,926
Information Technology$15,388$950-$16,338
Travel$8,211$3,697-$11,908
Interest-$4,627-$4,627
Advertising$3,389$575-$3,964
Fees for Services Accounting-$3,000-$3,000
Total Functional Expenses$4,094,229$559,085$0$4,653,314
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$643,352
Lease Liabilities$43,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 Part VI Section B, Line 11

Form 990 is provided in hard-copy or electronically in advance of the filing deadline. Comments or questions are requested to be sent to the controller. The comments are reviewed by the controller, who directs the response to all questions, and where appropriate, directs changes to be made to the Form 990.

Form 990 Part VI Governance

Effective July 1, 2023, PLEA became a controlled affiliate of The Devereux Foundation (Devereux), in which Devereux became the sole member of PLEA. As the sole member of PLEA, Devereux has the ability to elect the majority of members to the board of trustee. The governing documents were amended in conjunction with this affiliation to reflect this change.

Form 990 Part VI Governance - Section B

PLEA follows the conflicts of interest policy of Devereux, the sole member of the organization. Accordingly, representatives of PLEA dealing with clients, parents, guardians, vendors, competitors or anyone who does or seeks to do business with PLEA are required to act in PLEA's best interests, disregarding any personal preference or advantage. Representatives shall make prompt and full disclosure to the appropriate parties via the Devereux Conflict of Interest form of any prospective or actual situation that involves, may involve, or might appear to involve a conflict of interest. Members of the same family or living within the same domicile may be employed by PLEA unless the Executive Director determines such employment is not in PLEA's best interest. Each PLEA employee has the responsibility to report any actual or perceived conflicts of interest to management, People Operations, Chief Risk and Safety Officer of Devereux, or the Employee Helpline. The Helpline is an anonymous "whistleblower service", where complaints are processed by an independent third party retained by Devereux for this purpose and subsequently referred to the Chief Risk and Safety Officer of Devereux. Annually, a copy of Devereux's business ethics policy is mailed or e-mailed to trustees, officers, directors and key personnel along with the annual Conflict of Interest Disclosure Statement, which must be signed and returned to the Chief Risk and Safety Officer of Devereux within 30 days. The annual disclosure requires an acknowledgement of understanding Devereux's business ethics policy, as well as disclosure of any conflict, or appearance of a conflict, between personal interests and the interests of Devereux. Failure to comply or falsification of disclosure may result in disciplinary action, including possible dismissal. Certain newly-hired employees are given this policy on the first day of their employment and are required to complete the annual Conflict of Interest Disclosure Statement immediately. All employees disclosing a conflict or potential conflict must have the Disclosure Statement reviewed and signed by the Executive Director prior to sending it to Audit Services. All Annual Conflict of Interest Disclosure Statements identifying a conflict or potential conflict are reviewed by the Chief Risk and Safety Officer of Devereux and any other officers or senior management determined to be appropriate, and submitted to the Audit & Compliance Committee of the Board of Trustees of Devereux for review. No Disclosure Statement may be reviewed by the person submitting it or by a person directly supervised by the person submitting the report.

Filing and Contact Details

Filer

Filer Name
Plea
EIN
23-7007910
In Care Of
% ROBERT DUNNE
Phone
4122433464
Address
1820 West Street, Homestead, PA 15120

Signing Officer

Name
Gretchen Kelly
Title
Executive Director
Phone
4122433464
Signed
2026-04-22

Organization Details

Principal Officer
Gretchen Kelly
Formed
1962
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
2
Employees
58
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 10

Other changes in net assets represents an adjustment to net assets to record liabilities in conjunction with the affiliation with The Devereux Foundation that became effective July 1, 2023.

Form 990 Part XII

PLEA is part of the consolidated Devereux Advanced Behavioral Health (Devereux) organization. Its financial information is included in the consolidated audit of Devereux. The Audit and Compliance Committee of Devereux has oversight of the audit of the consolidated organization.

Form 990 Part IX Line 11G

Description:purchased services total fees:359578

Form 990 Part IX Line 11G

Description:psychological services total fees:268313

Form 990 Part IX Line 11G

Description:therapeutic services total fees:232291

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IRS990/ProgSrvcAccomActy3Grp/Desc0Through the Respite program, PLEA serves the children and families of PLEA by provided care in the form of supervision, outside the school and mental health facility. This program allows families, mostly guardians, time for rest, recreation, and personal care without the concern that their child(ren) are well cared for.
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