Community Improvement Associates INC

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Providing behavorial health services, substance abuse, sexual offenders, anger management, domestic violence batterers prgramming & impaired driving program services.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 3 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$34K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$235K
+56% vs prior year
Spent
$232K
To programs
92%
Net assets
$40K
By yearFY2020–FY2024
Revenue
$235K
FY2024▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2020$186K
FY2021$218K
FY2022$220K
FY2023$151K
FY2024$235K
Expenses
$232K
FY2024▲ +45%
Tap a bar for its year
Expenses by fiscal year
FY2020$197K
FY2021$207K
FY2022$223K
FY2023$160K
FY2024$232K
Net assets
$40K
FY2024▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$38K
FY2021$50K
FY2022$47K
FY2023$37K
FY2024$40K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2002.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $215K Management & general 8% · $18K

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

7 people listed on the 990; $34K paid to officers and key staff.

Part VII, Section A · reportable compensation
Employee Representative
$33,500Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec Dirtreasurer
$0Pt VII · Sec A

Allen Penrod’s $34K as Employee Representative is at the 21st percentile of top reported officer pay among 2094 $100K–1M mental health 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

NameFY2024FY2023FY2022FY2021FY2020
Allen Penrod$33,500$46,000$46,000$14,000—
Karen Estey————$10,600
Q R Estey JR————$2,625

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.

See Community Improvement Associates INC executive salaries →

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

Offers behavioral health services for substance abuse, anger, domestic violence, and impaired driving.

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1 program · $215K · in their own filed words · FY2024
01

Provided services to clients unable to pay at no cost or reduced cost. Presented prevention measures to the general public.

$215Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Fees for servicesLn 2g$235K
Money outPt IX
$232K
Ln 25
Programscol B$215K
Managementcol C$18K
Owns and owesPt X
$40K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$40K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$235K
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$40K
LiabilitiesLn 26$0
Net assetsLn 32$40K
OperationsPt I, VI
EmployeesI 51
VolunteersI 63
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$23K$27K
Land, buildings, equipmentLn 10c$14K$13K
Total assetsLn 16$37K$40K
LiabilitiesLn 26$0$0
Net assetsLn 32$37K$40K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$6K$6K
Payroll taxesLn 10$465$465
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$142K$142K
Advertising and promotionLn 12$660$660
Office expensesLn 13$39K$30K$8K
Information technologyLn 14$8K$6K$2K
OccupancyLn 16$15K$11K$4K
TravelLn 17$5K$5K$540
Conferences, conventions and meetingsLn 19$295$265$30
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$8K$6K$2K
Other expenses (24a–d)Ln 24$454$454
Total functional expensesLn 25$232K$215K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Feb 24, 2025 $235K$232K$3K$40K 990 PDF
FY2023Filed with the IRS Feb 13, 2025 $151K$160K−$10K$37K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $220K$223K−$3K$47K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $218K$207K$11K$50K 990 PDF
FY2020Filed with the IRS Nov 12, 2021 $186K$197K−$12K$38K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $235,476 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $150,556$235,476
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $150,556$235,476
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $27,655$6,465
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $132,603$225,963
I-18 Total expensesPrior year $160,258$232,428
I-19 Revenue less expensesPrior year −$9,702$3,048
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $235,476 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $235,476$235,476
VIII-12 Total revenueRelated to mission $235,476 · Unrelated business $0 · Excluded from tax $0$235,476
Part IX · Statement of functional expenses $232,428 across 13 lines filed
IX-7 Other salaries and wagesPrograms $6,000$6,000
IX-10 Payroll taxesPrograms $465$465
IX-11c Accounting feesPrograms $7,157$7,157
IX-11g Other fees for servicesPrograms $142,002$142,002
IX-12 Advertising and promotionPrograms $660$660
IX-13 Office expensesPrograms $30,465 · Management $8,218$38,683
IX-14 Information technologyPrograms $6,028 · Management $2,010$8,038
IX-16 OccupancyPrograms $10,888 · Management $3,629$14,517
IX-17 TravelPrograms $4,860 · Management $540$5,400
IX-19 Conferences, conventions and meetingsPrograms $265 · Management $30$295
IX-22 Depreciation, depletion and amortizationManagement $1,243$1,243
IX-23 InsurancePrograms $5,635 · Management $1,879$7,514
IX-24 Other expenses (24a–d)Programs $454$454
IX-25 Total functional expensesPrograms $214,879 · Management $17,549 · Fundraising $0$232,428
Part X · Balance sheet $40,266 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $22,955$27,247
X-10c Land, buildings and equipment, netStart of year $14,263$13,019
X-16 Total assetsStart of year $37,218$40,266
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $37,218$40,266
X-33 Total liabilities and net assetsStart of year $37,218$40,266
Part XI · Reconciliation of net assets $40,266 net assets at year end
XI-1 Total revenue$235,476
XI-2 Total expenses$232,428
XI-3 Revenue less expenses$3,048
XI-4 Net assets at start of year$37,218
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$40,266

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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