Amethyst Foundation INC FY2023 filing

Tax-deductible

Epping, NH501(c)(3)Since 1981Crime & LegalEIN 02-0363792Revenue $710K in FY2023

On file with the IRSamethystfoundation.com120 Hedding Rd, 03042-1521 · Epping, NHTax-exempt since Apr 1987Publicly supported — 509(a)(2)

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Alcohol Awareness School which operates a court and state mandated school for drivers of DUI.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $7K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$28K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$710K
-4% vs prior year
Spent
$820K
To programs
100%
Net assets
$779K
By yearFY2020–FY2025
Revenue
$710K
FY2023▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$982K
FY2021$954K
FY2022$739K
FY2023$710K
FY2024$721K
FY2025$769K
Expenses
$820K
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$968K
FY2021$741K
FY2022$787K
FY2023$820K
FY2024$790K
FY2025$727K
Net assets
$779K
FY2023▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$676K
FY2021$888K
FY2022$850K
FY2023$779K
FY2024$738K
FY2025$737K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $820K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$100,227Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Tiffany D Smith’s $85K as Director is at the 65th percentile of top reported officer pay among 1404 $100K–1M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Robert Kelley——$100,227$100,227$97,808$97,308
Tiffany D Smith$84,849—————
Tiffany Smith—$84,849————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Amethyst Foundation INC is a legal and crime-related nonprofit based in Epping, NH, formed in 1981.

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Provided by the organization

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1 program · $820K · in their own filed words · FY2022
01

Alcohol Awareness School

The organization operates a court and state mandated school for drivers convicted of driving while under the influence of alcohol.

$820Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$710K
Ln 12
Fees for servicesLn 2g$434K
Gifts and grantsLn 1h$276K
Money outPt IX
$820K
Ln 25
Programscol B$820K
Owns and owesPt X
$779K
net assets · Ln 32
Cash and savingsLn 1–2$123K
Total assetsLn 16$808K
LiabilitiesLn 26$28K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$276K
Fees for servicesLn 2g$434K
Total revenueLn 12$710K
Assets in detailPt X, end of year
CashLn 1$123K
Cash and savings togetherLn 1–2$123K
InvestmentsLn 11–13$422K
Land, buildings, equipmentLn 10c$217K
Other assetsLn 15$1K
Total assetsLn 16$808K
LiabilitiesLn 26$28K
Net assetsLn 32$779K
OperationsPt I, VI
EmployeesI 519
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$541K$123K
InvestmentsLn 11–13$108K$422K
Land, buildings, equipmentLn 10c$205K$217K
Total assetsLn 16$903K$808K
LiabilitiesLn 26$53K$28K
Net assetsLn 32$850K$779K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$534K$534K
Other employee benefitsLn 9$78K$78K
Payroll taxesLn 10$39K$39K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$80K$80K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$27K$27K
TravelLn 17$999$999
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$15K$15K
Total functional expensesLn 25$820K$820K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $769K$727K$42K$737K 990 PDF
FY2024 $721K$790K−$69K$738K 990 PDF
FY2023 Viewing $710K$820K−$110K$779K 990 PDF
FY2022 $739K$787K−$47K$850K 990 PDF
FY2021 $954K$741K$213K$888K 990 PDF
FY2020 $982K$968K$14K$676K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $710,162 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $200$276,484
I-9 Program service revenuePrior year $739,061$433,678
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $739,261$710,162
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $629,730$651,951
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $156,897$168,422
I-18 Total expensesPrior year $786,627$820,373
I-19 Revenue less expensesPrior year −$47,366−$110,211
Part VI · Governance 5 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $710,162 across 4 lines filed
VIII-1f All other contributions, gifts and grants$276,484
VIII-1h Total contributions, gifts and grants$276,484
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $433,678$433,678
VIII-12 Total revenueRelated to mission $433,678$710,162
Part IX · Statement of functional expenses $820,373 across 11 lines filed
IX-7 Other salaries and wagesPrograms $534,348$534,348
IX-9 Other employee benefitsPrograms $78,338$78,338
IX-10 Payroll taxesPrograms $39,265$39,265
IX-11b Legal feesPrograms $15,942$15,942
IX-11c Accounting feesPrograms $1,200$1,200
IX-11g Other fees for servicesPrograms $80,336$80,336
IX-12 Advertising and promotionPrograms $1,100$1,100
IX-13 Office expensesPrograms $27,289$27,289
IX-17 TravelPrograms $999$999
IX-22 Depreciation, depletion and amortizationPrograms $26,634$26,634
IX-23 InsurancePrograms $14,922$14,922
IX-25 Total functional expensesPrograms $820,373 · Management $0 · Fundraising $0$820,373
Part X · Balance sheet $807,577 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $541,123$122,568
X-4 Accounts receivableStart of year $37,880$36,575
X-9 Prepaid expenses and deferred chargesStart of year $10,934$8,746
X-10c Land, buildings and equipment, netStart of year $205,387$216,998
X-12 Other securitiesStart of year $107,786$421,690
X-15 Other assets$1,000
X-16 Total assetsStart of year $903,110$807,577
X-17 Accounts payable and accrued expensesStart of year $4,818$3,207
X-25 Other liabilitiesStart of year $22,099$25,211
X-26 Total liabilitiesStart of year $52,917$28,418
X-27 Net assets without donor restrictionsStart of year $850,193$779,159
X-32 Total net assets or fund balancesStart of year $850,193$779,159
X-33 Total liabilities and net assetsStart of year $903,110$807,577
Part XI · Reconciliation of net assets $779,159 net assets at year end
XI-1 Total revenue$710,162
XI-2 Total expenses$820,373
XI-3 Revenue less expenses−$110,211
XI-4 Net assets at start of year$850,193
XI-9 Other changes in net assets$39,177
XI-10 Net assets at end of year$779,159

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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