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Authored by: Olivia R. Holcombe-Volke, J.D. – olivia@elvilleassociates.com, 443-393-7696 When 529 college savings plans first arrived on the scene (Section 529 of the Internal Revenue Code was adopted in 1996), the primary motivation was addressing the reality of rising college tuition. Through various subsequent iterations, including those of the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Pension Protection Act of 2006, qualified distributions became tax-free, rollovers became allowable, and account owners became able to make some investment changes, expanding the appeal of 529 plans beyond merely paying for the ever increasing costs of college. What is a 529 plan? Legally known as a “qualified tuition plan,” a 529 plan (so called because authorized by Section 529 of the Internal Revenue Code) is a tax-advantaged savings mechanism to pay for future college costs. There are two types:  a pre-paid tuition plan, and a college savings plan. With a pre-paid tuition plan, units or credits toward future tuition and room and board are purchased from participating colleges and universities. With a college savings plan, an account holder establishes an account on behalf of a beneficiary (the current or future college student) in order to pay the beneficiary’s eligible college expenses. The account holder may select among various investment options for the contributions made to the account, with the particular college savings plan then investing the contributions on behalf of the account holder. Withdrawals from these plans can then be used at most, if not all, colleges and universities. The tax implications of contributing to a 529 plan are almost exclusively positive.  Contributions to a 529 plan for the benefit of someone else will move assets out of one’s estate – thereby lowering potential exposure to estate tax.  Any growth in assets invested in a 529 plan will also avoid inclusion in the contributor’s estate.  Gift tax consequences are avoided if annual contributions remain at or below the annual exclusion amount (with no additional gifts in that year to the same beneficiary).  In fact, under special rules applicable to 529 plans, five years’ worth of the annual gift exclusion amount may be contributed (and a special tax election made) without gift tax ramifications; however, the contributor’s death during the five years following the contribution will result in the inclusion of a portion of the contribution in the contributor’s estate.  Finally, while contributions are not deductible for federal tax purposes, Maryland provides a deduction for contributions to the Maryland 529 Plans of up to $2,500 per beneficiary, per year, for contributions made that year, with contributions in excess of $2,500 eligible for deductions for up to the next ten (10) years (or until the full amount of contributions has been deducted). A 529 savings plan account can be established for the benefit of anyone – a friend, relative, or anyone else – and that beneficiary can be changed at any time, without consequence, so that if a beneficiary receives a scholarship, or decides not to attend college, a new beneficiary may be named without penalty.  Additionally, there is no limit to the number of plans that can be set up.  The opportunities presented by contributing to 529 savings plans are immense:  for minimizing estate tax exposure; for providing a legacy that will be put to good use; for the ability to push assets out of one’s estate while still maintaining some level of control over their investment, use, and ultimate disposition.  This combination of benefits is unusual.  If any aspect of this technique is applicable or appealing to you, your estate, and/or your preferred beneficiaries, it is worth discussing with your estate planning attorney today. Addendum:  On April 12, 2016, Governor Hogan signed the Achieving a Better Life Experience (ABLE) Act into law, joining thirty-nine (39) other states in providing a mechanism for many individuals who developed disabilities prior to the age of twenty-six (26) with the ability to open tax-exempt bank accounts to hold funds for use toward certain qualifying disability-related expenses, without the risk of negatively impacting eligibility for means-based government benefits.  Specifically with regard to 529 savings plans, the ABLE law provides for the Maryland 529 Board (formerly the College Savings Plans of Maryland Board) to establish and administer 529 accounts for individuals with disabilities, offering Maryland income tax subtraction modifications similar to those available for contributions to 529 accounts for non-disabled individuals (though more limited), and, most importantly, without the funds in such 529 accounts counting against an individual’s ability to qualify for means-tested benefits. ____________________ 1 Nothing in this article is intended as tax advice.  All readers are advised to speak with a tax professional regarding any federal or state-specific tax applications.

Matthew F. Penater — Of Counsel — The Penater Law Firm, LLC One of the rules in estate planning is to ensure that upon the death of parents, assets are not directed outright to minor children. A bequest directly to a minor child requires a Court-Ordered Guardianship of the Property, at worst, or a Custodianship under the Uniform Transfers to Minors Act (“UTMA”), at best. A Guardianship of the Property can only be obtained through Court action and once obtained, annual accountings must be filed with the Court. Upon a minor’s 18th birthday, all assets subject to the Guardianship are distributed outright to the child, whether it is $100 or $1.0 million. A Custodial arrangement under the UTMA may be utilized under specific circumstances and does not require annual accountings to the Court. In addition, the child would not receive the assets subject to the Custodianship until age 21 instead of age 18. With that said, most estate planners and professional advisors would caution against an estate plan that results in an 21-year old receiving a lump-sum inheritance outright.  Handing over $200,000 in cash to a 21-year old could very well do more harm than good. The entire amount is available for the child to spend and is subject to the claims of any creditors of the child. The tried-and-true solution to the above problem is to leave assets for a younger child in trust, with instructions to the trustee to utilize the trust assets for the child’s benefit, until the child is old enough to manage the assets. Traditional estate planning called for the trust assets to be distributed to the child, outright, once the child attained an age (or in fractional amounts at several different ages) that the parent felt was appropriate: ex. 35 years old. The idea being that at some point, the child should be in charge of his/her inheritance and be able to control how he/she enjoyed it. However, this created another potential problem – exposure to creditors. Once the assets are distributed from the trust to the child, those assets become exposed to creditors of the child (ex. divorced spouse). So how can we give the child control of the assets while still protecting those assets from most creditors of the child? Solution: Beneficiary-Controlled Trusts We can modify the traditional plan of leaving assets to a trust for young children by requiring the assets to remain in a beneficiary-controlled trust instead of being distributed to the child at a certain age, thereby exposing those assets to the creditors of the child. In addition, instead of distributing the assets to the child, he/she becomes trustee of the beneficiary-controlled trust at the age where the trust would have been distributed under traditional estate planning. That way the child is in control of the assets. Under the Maryland Trust Act, a beneficiary can be the sole Trustee of his/her own trust and the assets in the trust are NOT subject to the creditors of the beneficiary. So what have we accomplished under this plan? We have: 1) avoided the need for a Guardianship or Custodianship resulting in a large distribution to a young child; 2) given the child control over the assets as a Trustee when the child is old enough; and 3) protected the assets in the beneficiary-controlled trust from the creditors of the child. If protecting your child’s assets at your death is of importance to you and requires more attention in your plan, contact your estate planning attorney to discuss the best solution for your situation.

Authored by: Lindsay Moss, J.D. — lindsay@elvilleassociates.com, 443-393-7696 For many people caring for a loved one with disabilities, providing care in the home indefinitely is an unrealistic goal. As well-intentioned as most family caregivers are, the fact is that being a caregiver is extraordinarily hard.  Countless caregivers have come to Elville & Associates in crisis, burnt-out from the responsibilities of providing 24/7 care, not knowing where to turn. Acknowledging the extreme demands of being a caregiver and seeking help when at your wit’s end is OK! It is in the best interest of the disabled loved one to not be a burden, and to be cared for in an appropriate environment. This often means accepting the reality that the appropriate environment may be an assisted living or skilled nursing facility. When a family caregiver has made the decision to start looking at placement options, they often don’t know where to start. Selecting the right place for one’s loved one to live can be an emotional roller coaster. And, added to the stress of having to place a loved one in a facility is the overwhelming number of options to decide between; a quick Google search on local facilities will shoot back over 20 million results.  However, there are many steps a caregiver can take to make the selection process more bearable. Understanding the difference between assisted living and skilled nursing is an excellent place to start. Assisted living is often more desirable because of, among many things, the living spaces and the recreational activities offered. Assisted living facilities (ALFs) offer assistance with activities of daily living (ADLs) such as dressing and bathing. They also offer medication management and administration. Larger assisted living facilities can offer extensive ADL assistance, and often have separate memory care units geared towards individuals with moderate to severe dementia. Costs for ALFs can range from about $3,000 per month for smaller, independent facilities (5-12 individuals) to upwards of $10,000 per month for large, chain-type facilities (50-200 individuals). Generally, the bigger the facility, the more amenities available. The cost of assisted living is primarily paid out-of-pocket; however, long-term care insurance policies will pay benefits towards assisted living costs, and Veterans and their spouses may be eligible for Aid & Attendance pension benefits through the Veterans Administration that may be used to help offset the same. Skilled Nursing Facilities (SNFs) are necessary for individuals who require a greater level of care  Rooms are generally semi-private, and recreational activities are available, but limited. Costs for SNFs can range from approximately $8,000 per month for smaller, independent facilities (50 individuals) to upwards of $15,000 per month for larger, chain-type facilities (100-200 individuals). Aside from the increased level of care offered in SNFs, the biggest difference between assisted living and skilled nursing is the source of payment. Once someone enters a SNF, depending on their financial situation, it may be time to start the process of applying and qualifying for Long-Term Care Medical Assistance (more commonly known as Medicaid). Once qualified, Long-Term Care Medical Assistance benefits will cover the costs of skilled nursing care that exceed the resident’s income. After a determination has been made about assisted living versus skilled nursing, the next task is choosing a facility. Research is key, both online and in-person. Both Medicare and U.S. News and World Report publish yearly rankings of skilled nursing facilities throughout the country, both of which are extremely helpful in determining the appropriate placement for a loved one. It is always recommended to visit a facility unannounced, because one can get a better idea of how the ALF or SNF actually operates.There are organizations that can assist with the placement process. Many placement assistance organizations get a referral fee for assisting residents in the selection and placement process. As one of the leaders in Maryland elder law, Elville and Associates helps clients with assisted living facility and skilled nursing facility placement. Our attorneys work with facilities throughout Maryland, and have a vast knowledge bank of experience. If you are contemplating the placement of your loved one outside the home, Elville and Associates is here to help you navigate the complicated and emotional process of selecting the facility that best fits your specific needs and budget, or that of your loved one.

At Elville and Associates’ 2016 Annual Client Event, Elville and Associates’ principal Stephen Elville introduced its next generation Client Care Program (“CCP”).  The following is a brief general description of the CCP.  Stephen R. Elville and discussed the specific details of the CCP at the Client Event and answered questions. Elville and Associates Client Care Program Access to Attorneys and Staff The members of our team will be reasonably available to answer your questions whether by telephone or email whenever and as often as you would like. Client Education Services Our Client Care Program coordinator will notify you and schedule your attendance for on-going educational workshops and client appreciation events – for you, your family members, successor trustees, and planning advisory team.  These workshops will feature topics such as recent changes to the trust and estate, tax, health care, special needs, and other elder planning-related laws, what successor trustees should do if you become disabled and when you die, how to maximize your Social Security benefits, and other topics in contemporary estate planning and elder law.  Each fall you will also be formally invited to our Annual Client Education Event. Document Updates We will review your estate plan whenever you reasonably request, and at least every two years, and we will update your plan as the laws change, when your personal situation or goals change, and as the nature and value of your assets change.  This will ensure that your estate and elder law planning will always be up-to-date. Asset Review, Tracking, and Updating We will provide regular reviews of your asset alignment and funding, and will also provide regular alignment updating to ensure that your estate or elder law plan is fully aligned and funded, and that consequently it will work as intended. Family – Advisor Meeting Within sixty (60) days after your estate or elder law-related plan is completed (or as soon thereafter as you can arrange for your family members to participate), we will provide you the opportunity to have a family – advisor meeting, to include members of Elville and Associates, your family members, and your financial and professional advisors (who will work together collaboratively to implement all aspects of your planning) so we can begin to (1) educate family members appropriately about the essentials of estate planning, (2) explain how your planning works, (3) answer any of their questions, and (4) describe the post-mortem process, including an explanation of how to administer and settle your estate (non-probate or otherwise) upon your death. Coordination and Collaboration with Advisors Our staff will be available to consult with your financial advisors, accountants, insurance professional, and geriatric care managers. Additional Participation Benefits We will provide free notary public services as and when needed and will provide copies of your estate planning documents to your advisors and others upon your request.  You will be enrolled in a health care document retrieval service called DocuBank which provides 24-7 access to your medical records and other documents.  You will also be provided with your own personal Everplan, a state-of-the-art digital archive for all of your essential information.

By: Jeffrey D. Stauffer, Community Relations Director – jeff@elvilleassociates.com, 443-393-7696 Elville and Associates is pleased to announce it will sponsor the 11th Annual Scarecrow Classic 5K Run and 1 Mile Walk, to be held on Sunday, October 4, 2015 on the University of Maryland-Baltimore County campus.  For detailed information and to sign up for the event, visit biamd.org as the event nears and more details become available. According to the event’s website, “this event, hosted by the Brain Injury Association of Maryland will rally survivors, families, friends, and supporters around the common goal of raising awareness about brain injury within the community and providing much-needed funding to support the programs and initiatives of BIAMD.” Elville and Associates fully supports the important mission of the Brain Injury Association of Maryland, which is “to create a better future through brain injury prevention, education, advocacy, and promotion of research.”  For more information about the BIAMD, visit its website at biamd.org and follow them on Twitter at @BIAMD.

By: Jeffrey D. Stauffer, Community Relations Director – jeff@elvilleassociates.com, 443-393-7696 Stephen R. Elville, Esq., Principal at the elder law, estate and special needs planning firm of Elville and Associates, was part of a panel discussion titled, “As Clients Age, the Next Wave of Challenges” at The Financial Planners Association of Maryland Spring Symposium on Thursday, May 26th in Columbia. Also participating on the panel were Ms. Kim Natovitz of TriBridge Partners and Ms. Mary Faith Ferreto of Ferreto Elder Care Consulting. The three experts in their fields provided insight to the financial planners in attendance about what they are seeing in their work with aging clients. The primary goal of the panel was to help the attendees understand the next wave of challenges with aging clients and the need to develop an understanding of what is to come so advisors are prepared to serve these clients now – as opposed to waiting for a crisis to occur. Mr. Elville addressed the discussion from a legal perspective, talking about the importance of financial powers of attorney, maintaining agents and the overall importance of keeping documents up-to-date and staying in touch with clients through a comprehensive client maintenance and updating program, as well as the importance of having documents that provide flexibility for both the grantors and agents. Mr. Elville also discussed the importance of having a comprehensive planning team in place for clients – which would include an attorney, a financial advisor, insurance professional, geriatric care manager, and others as appropriate. Mr. Elville works with individuals and families to provide a unique attorney-client experience and peace of mind solutions to the challenges they face with estate, asset protection, and tax planning issues, and with disability and a long-term care planning issues. He has extensive experience in working with clients involved in crisis situations. He also brings a unique and personalized approach to pre-crisis planning. Mr. Elville routinely handles clients issues in the followings areas: wills, trusts, powers of attorney, living wills/advance medical directives, Medicaid asset protection trusts, Medicaid planning and qualification, estate administration, fiduciary representation, nursing home selection, guardianships, special needs planning for children and adults, Social Security Disability Income (SSDI), Supplemental Security Income (SSI) and IRS tax controversy. Mr. Elville was named to the Maryland Super Lawyers list for 2015, and is a member of the National Association of Elder Law Attorneys, Elder Counsel, Wealth Counsel, the Academy of Special Needs Planners, and the National Network of Estate Planning Attorneys. He currently serves as a member of the Maryland State Bar Association Elder Law Section Council and the Charitable Gift Planning Advisory Committee for Anne Arundel Medical Center. He also serves as Chair for Law Day Maryland. He is a frequent guest presenter for banks and credit unions, businesses, associations, hospitals, and other facilities and groups. He provides continuing education for financial advisors and CPAs, and is a guest lecturer for the National Business Institute. Mr. Elville’s daily blog appears on WBJC.com and on elvilleassociates-staging.bgbshlgq-liquidwebsites.com and his articles have appeared in The Business Monthly.

By:  Jeffrey D. Stauffer – Community Relations Director, jeff@elvilleassociates.com, 443-393-7696 Elville and Associates is pleased to announce it will be sponsoring the Brain Injury Association of Maryland’s 19 th annual Eat A Peach Challenge Bike Ridge, to be held Saturday, August 13 th coinciding with Carroll County’s Farmers Market Peach Festival. Individual riders and teams can choose from three different bike routes, including the “Peach Pit Century,” a tough 100-mile route, winding through Carroll and Frederick County’s countryside. Elville and Associates will sponsor the fourth of six rest areas on the 100-mile ride in Taneytown, providing snacks, drinks, music and encouragement for the riders as they bike towards the end of their journey. For more information about this year’s Eat A Peach Challenge Bike Ride, please visit biamd.org. Elville and Associates also sponsored the BIAMD’s Scarecrow 5K this past fall on the campus of the University of Maryland, Baltimore County as well as the Association’s Annual Conference this spring and is pleased to announce it will be sponsoring the Scarecrow 5K again this fall. Elville and Associates engages clients in a multi-step educational process to ensure that estate and elder law planning works from inception, throughout lifetime, and at administration.  Clients are encouraged to take advantage of the Planning Team Concept for leading edge, customized planning.  The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates, and the firm proudly serves clients in central Maryland, the Washington metro area, and the Eastern Shore.

By: Stephen R. Elville, Esq. – Elville and Associates, P.C., steve@elvilleassociates.com, 443-393-7696, Asset protection takes different forms depending on the situation.  During lifetime, with the exception of domestic asset protection jurisdictions such as Delaware, Nevada, Alaska, South Dakota, Wyoming, and approximately nine (9) others, asset protection is difficult to achieve, except in certain routine but little understood assets owned by most people, such as husband and wife property, IRAs, qualified plans, life insurance, and annuities.  Conversely, providing asset protection at death is relatively easy to achieve, through the use of spendthrift trusts for spouses, children, and other beneficiaries.  Somewhere in between lifetime asset protection and the asset protection provided to loved ones at our deaths is the world of long-term care asset preservation. Asset protection in the long-term care context is difficult to understand, mainly because the subject has traditionally been shrouded in mystery due to a lack of available information and few educational resources.  In essence, this subject can be broken down into three (3) easily understood subcategories:  (1) pre-crisis planning; (2) mid-crisis planning; and (3) crisis planning. Pre-crisis planning usually involves a desire on the part of the individual or couple to preserve assets for the benefit of children and grandchildren, and includes a strong motivation to transfer or divest assets to children for purposes of starting the “five year look-forward period” for Medicaid (Medical Assistance in Maryland).  In this type of planning as in all planning, the client’s goal to preserve assets from Medicaid spend down is the driving force.  Income tax, control, and other fact-driven issues are key considerations.  As in all planning, legal counseling, not just legal-technical planning, is essential.  Pre-crisis planning, while goal driven, is best achieved where the individual or couple has sufficient income or other assets; or, alternatively, long-term care insurance, to sustain them in the event of a crisis during the five-year look-forward period, and ensure that the planning works as intended. Mid-crisis planning presents in spousal situations where one spouse has learned that they have the beginnings of an illness, or is becoming impaired.  In such circumstances, and where appropriate, certain non-invasive asset protection measures can be taken to achieve preservation of funds should certain events unfold in the interim period prior to possible institutionalization of the ill spouse. Crisis planning means that an institutionalization (usually placement in a skilled nursing facility) has occurred or is getting ready to occur.  In such situations involving spouses, state and federal law provide for the protection of the community (non-institutionalized) spouse (protections for income and assets).  In non-spousal situations, fewer protections are available.  However, in general, under the current laws approximately one-half (1/2) of the assets of an unmarried individual can be preserved while still attaining his or her Medicaid eligibility. In this brief blog article, I have attempted to outline and simplify the fundamentals of asset preservation as applicable to most seniors.  The advice and counsel of a competent elder law attorney is absolutely essential, along with the assistance of your CPA and financial advisor as part of the planning team.  And in any event, comprehensive estate planning documents, especially updated financial powers of attorney and advance medical directives, are indispensable and essential tools without which planning opportunities may be limited, or even lost.  As in all estate and elder law planning, thorough plan implementation, along with annual or bi-annual maintenance and updating, is necessary for plans that work.

Authored by: Jeffrey D. Stauffer, Community Relations Director — jeff@elvilleassociates.com, 443-393-7696 Elville and Associates is pleased to announce its sponsorship of the National Alliance on Mental Illness Walk, to be held May 21st in Baltimore’s Inner Harbor. This is the second consecutive year the firm will be sponsoring NAMIWalks. NAMI began its work in 1979 and has grown into the nation’s leading voice on mental health. Today, it is an association of hundreds of local affiliates, state organizations and volunteers who work in communities around the country to raise awareness and provide support and education that was not previously available to those in need. The organization offers educational programs to families, individuals and educators; acts as an advocate to shape the national public policy landscape for people with mental illness and their families; and is a leader is raising public awareness about mental illness through events and activities, including Mental Illness Awareness Week (MIAW), NAMIWalks and other efforts. For more information about NAMI and NAMIWalks, please visit www.nami.org The estate planning, elder law and special needs planning firm of Elville and Associates, P.C., engages clients in a multi-step educational process to ensure that estate, special needs and elder law planning works from inception, throughout lifetime, and at administration. Clients are encouraged to take advantage of the Planning Team Concept for leading edge, customized planning. The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates, and the firm proudly serves clients in central Maryland, the Washington metro area, and the Eastern Shore. For more information, please call 443-393-7696 or complete the form below.

By:  Jeffrey D. Stauffer, Community Relations Director — jeff@elvilleassociates.com, 443-393-7696 Elville and Associates is pleased to announce it will be sponsoring the Brain Injury Association of Maryland’s Annual Conference, to be held March 24-25 at the North Baltimore Radisson Hotel in Timonium, Maryland.  This year the Conference is celebrating its 28 th anniversary. According to its website, the Conference, titled “Brain Injury: Navigating the Journey,” is “a multi-track neuro-conference focusing on issues related to: individuals with brain injury and family members, children and adolescents in the school system, advocacy, and professional and clinical training. The purpose of the two-day conference is to provide state-of-the-art information about brain injury treatment, services, research, and advocacy and to improve collaboration and networking between individuals with brain injury, families and professionals.” This year’s Conference will bring together a wide variety of Individuals involved in the brain injury arena – including those with brain injuries & their families, service members involved with brain injury, heath care professionals, educators, psychologists, social workers, case managers, nurses, vocational rehab counselors, therapists, teachers, trainers, & other providers. For more information about this year’s Conference, please visit biamd.org. Elville and Associates also sponsored the BIAMD’s Scarecrow 5K this past fall on the campus of the University of Maryland, Baltimore County. Elville and Associates engages clients in a multi-step educational process to ensure that estate and elder law planning works from inception, throughout lifetime, and at administration.  Clients are encouraged to take advantage of the Planning Team Concept for leading edge, customized planning.  The education of clients and their families through counseling and superior legal-technical knowledge is the mission of Elville and Associates, and the firm proudly serves clients in central Maryland, the Washington metro area, and the Eastern Shore. For more information, please call 443-393-7696 or complete the form below.

By:  Jeffrey D. Stauffer – Community Relations Director, jeff@elvilleassociates.com Because the estate planning team at Elville and Associates strives to continue to be on the leading edge of maintenance and updating to ensure planning works as intended, the entire planning team will be attending the Client Maintenance Academy in Wakefield, Massachusetts on May 5th & 6th. By attending this unique program, Elville and Associates will be assured to have the very best maintenance and updating program available in the country for its clients — and be one of 41 estate planning law firms in the country accredited with these services and knowledge. Any client or planning team partner who has worked with Elville and Associates knows that the firm approaches estate planning as more than just a simple one-time transaction. At Elville and Associates, we consider this one-time transaction approach to planning the “traditional estate planning” approach – which generally leads to plan failure. In this process, attorneys tend to treat estate planning simply as the set of documents – with no maintenance or updating. In other words, the documents ARE the client’s estate plan. Most firms approach planning in this manner, and we simply have a different approach to how planning should be done for the benefit of our clients and their families. Elville and Associates approaches planning as a three-step process: the design and implementation of the plan, continual maintenance and updating through the years, and final administration. This “Legacy Planning” and “Caring for Clients” model incorporates the three phases of planning and maintains a strong emphasis on education from the first meeting through the life of the plan, including the all-important continual maintenance and updating the plan will require to ensure the plan will work as intended when necessary. For more information about the Client Maintenance Academy, please visit www.clientmaintenanceacademy.com.

By:  Jeffrey D. Stauffer, Director — The Elville Center for the Creative Arts, jeff@elvillecenter.org, 443-393-7696 Over the past 18 months, Stephen Elville and Elville and Associates, P.C. have been very pleased with the growth of the firm’s charitable organization, The Elville Center for the Creative Arts, Inc. Now, we announce the launch of the charity’s website, www.elvillecenter.org, as well as its LinkedIn page. Be sure to check out both for the latest news and learn how you can make a musical difference in the life of a child today. We thank you for your support! A special thanks to Pablo Calvo of Plugin Group for his partnership and efforts in developing the site for us. The mission of The Elville Center for the Creative Arts is to improve the quality of life of children of all ages by providing them the opportunity to learn music theory and application, experience cultural events related to the musical and creative arts, and to use music and the promotion of music-related activities to transcend social and economic divisions. We are partnering with local and regional businesses and schools’ music programs to provide musical instruments, rentals, music lessons, funding for field trips and other participation in music-related activities for children of all ages. The Elville Center is actively seeking monetary pledges and donations of used instruments of any kind, which will be refurbished (Donations may be tax-deductible. Please consult with your tax advisor.) Thank you again for your support of The Elville Center for the Creative Arts! For more information, please call 443-393-7696 or complete the form below.