Westport Associates

Tax-deductible

Westport, MA501(c)(3)Human ServicesEIN 04-2707815Revenue $3.3M in FY2025

On file with the IRSP O Box 565, 02790-0000 · Westport, MATax-exempt since Jan 1982Publicly supported charity — 170(b)(1)(A)(vi)

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Community residence housing and support to 13 mentally challenged and physically handicapped men and women to help them acquire skills to participate in their communities.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$132K 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

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $92K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$132K
to officers and key staff · 4% of spending
Top officer’s pay higher than 63% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$617K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+17% vs prior year
Spent
$3.3M
To programs
94%
Net assets
$963K
By yearFY2020–FY2025
Revenue
$3.3M
FY2025▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$2.5M
FY2022$2.9M
FY2023$2.9M
FY2024$2.8M
FY2025$3.3M
Expenses
$3.3M
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$2.6M
FY2023$2.7M
FY2024$2.9M
FY2025$3.3M
Net assets
$963K
FY2025+0.2%
Tap a bar for its year
Net assets by fiscal year
FY2020$531K
FY2021$540K
FY2022$796K
FY2023$987K
FY2024$961K
FY2025$963K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1982.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $3.1M Management & general 6% · $211K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $132K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$131,855Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Lisa Champagne-Cabral’s $132K as Executive Di is at the 63rd percentile of top reported officer pay among 3868 $1–10M human services 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Steven Murphy————$139,296$140,823
Lisa Champagne-Cabral$131,855$117,267$115,377$119,196——

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides housing and support for adults with disabilities to gain skills for community involvement.

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Provided by the organization

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1 program · $3.1M · in their own filed words · FY2024
01

Community residence housing and support to 13 mentally challenged and physically handicapped men and women to help them acquire skills to participate in their communities.

$3.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$46

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Money outPt IX
$3.3M
Ln 25
Programscol B$3.1M
Managementcol C$211K
Owns and owesPt X
$963K
net assets · Ln 32
Cash and savingsLn 1–2$770K
Total assetsLn 16$1.6M
LiabilitiesLn 26$617K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Gains on assetsLn 7$100
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$508K
SavingsLn 2$262K
Cash and savings togetherLn 1–2$770K
Land, buildings, equipmentLn 10c$462K
Other assetsLn 15$3K
Total assetsLn 16$1.6M
LiabilitiesLn 26$617K
Net assetsLn 32$963K
OperationsPt I, VI
EmployeesI 538
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$620K$770K
Land, buildings, equipmentLn 10c$388K$462K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$410K$617K
Net assetsLn 32$961K$963K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.4M$2.2M$132K
Pension plan contributionsLn 8$70K$66K$4K
Other employee benefitsLn 9$223K$210K$13K
Payroll taxesLn 10$199K$187K$12K
Accounting feesLn 11c$32K$32K
OccupancyLn 16$205K$200K$5K
TravelLn 17$48K$48K
InterestLn 20$13K$12K$490
Depreciation, depletion and amortizationLn 22$23K$21K$2K
InsuranceLn 23$30K$23K$7K
Other expenses (24a–d)Ln 24$128K$128K
All other expensesLn 24e$7K$4K$3K
Total functional expensesLn 25$3.3M$3.1M$211K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.3M$3.3M$2K$963K 990 PDF
FY2024 $2.8M$2.9M−$26K$961K 990 PDF
FY2023 $2.9M$2.7M$191K$987K 990 PDF
FY2022 $2.9M$2.6M$256K$796K 990 PDF
FY2021 $2.5M$2.6M−$4K$540K 990 PDF
FY2020 $2.4M$2.3M$135K$531K 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 FY2025 990 (6 parts)
Part I · Summary $3,338,163 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,271$0
I-9 Program service revenuePrior year $2,838,641$3,334,175
I-10 Investment incomePrior year $8,636$2,284
I-11 Other revenue$1,704
I-12 Total revenuePrior year $2,848,548$3,338,163
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,421,622$2,850,044
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $453,150$485,948
I-18 Total expensesPrior year $2,874,772$3,335,992
I-19 Revenue less expensesPrior year −$26,224$2,171
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,338,163 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,334,175$3,334,175
VIII-3 Investment incomeExcluded from tax $2,184$2,184
VIII-7 Net gain or loss on sales of assetsRelated to mission $100$100
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,704$1,704
VIII-12 Total revenueRelated to mission $3,335,979 · Excluded from tax $2,184$3,338,163
Part IX · Statement of functional expenses $3,335,992 across 12 lines filed
IX-7 Other salaries and wagesPrograms $2,226,830 · Management $131,855$2,358,685
IX-8 Pension plan contributionsPrograms $65,642 · Management $4,190$69,832
IX-9 Other employee benefitsPrograms $209,500 · Management $13,373$222,873
IX-10 Payroll taxesPrograms $186,735 · Management $11,919$198,654
IX-11c Accounting feesManagement $32,028$32,028
IX-16 OccupancyPrograms $199,717 · Management $5,068$204,785
IX-17 TravelPrograms $47,948$47,948
IX-20 InterestPrograms $12,257 · Management $490$12,747
IX-22 Depreciation, depletion and amortizationPrograms $21,332 · Management $1,986$23,318
IX-23 InsurancePrograms $23,305 · Management $6,876$30,181
IX-24 Other expenses (24a–d)Programs $127,955$127,955
IX-24e All other expensesPrograms $3,521 · Management $3,465$6,986
IX-25 Total functional expensesPrograms $3,124,742 · Management $211,250 · Fundraising $0$3,335,992
Part X · Balance sheet $1,580,221 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $359,899$508,046
X-2 Savings and temporary cash investmentsStart of year $260,090$262,263
X-4 Accounts receivableStart of year $290,542$270,091
X-9 Prepaid expenses and deferred chargesStart of year $68,080$74,331
X-10c Land, buildings and equipment, netStart of year $388,499$462,280
X-15 Other assetsStart of year $3,210$3,210
X-16 Total assetsStart of year $1,370,320$1,580,221
X-17 Accounts payable and accrued expensesStart of year $181,327$404,368
X-26 Total liabilitiesStart of year $409,507$617,237
X-27 Net assets without donor restrictionsStart of year $960,813$962,984
X-32 Total net assets or fund balancesStart of year $960,813$962,984
X-33 Total liabilities and net assetsStart of year $1,370,320$1,580,221
Part XI · Reconciliation of net assets $962,984 net assets at year end
XI-1 Total revenue$3,338,163
XI-2 Total expenses$3,335,992
XI-3 Revenue less expenses$2,171
XI-4 Net assets at start of year$960,813
XI-10 Net assets at end of year$962,984

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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