Alternatives INC FY2023 filing

Tax-deductible

Naugatuck, CT501(c)(3)Since 1994Mental HealthEIN 06-1418490

Services to handicapped and developmentally disabled individuals

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$239K 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
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 surplus $141K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$239K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4.3M
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.2M
+14% vs prior year
Spent
$8.2M
To programs
91%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$8.2M
FY2023▲ +14%
Revenue by fiscal year
FY2020$7.4M
FY2021$8.2M
FY2022$7.2M
FY2023$8.2M
FY2024$8.5M
FY2024$8.8M
Expenses
$8.2M
FY2023▲ +12%
Expenses by fiscal year
FY2020$7.4M
FY2021$7.1M
FY2022$7.3M
FY2023$8.2M
FY2024$8.7M
FY2024$8.8M
Net assets
$1.5M
FY2023▲ +0.7%
Net assets by fiscal year
FY2020$580K
FY2021$1.6M
FY2022$1.5M
FY2023$1.5M
FY2024$1.3M
FY2024$1.3M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1995.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $7.4M Management & general 9% · $750K

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

Who runs it and what they're paid

5 people listed on the 990; $239K 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
Director of
$120,288Pt VII · Sec A
Exec Directo
$118,950Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Kelly Callahan’s $154K as Exec Directo is at the 68th percentile of top reported officer pay among 1683 $1–10M 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kelly Callahan$154,296$142,691$118,950$102,157——
Rita Callahan$126,560$114,614$120,288$92,325$109,763$94,833
Kelly Bragdon————$104,421$103,910

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 15aYes

Programs and updates

Provides services for individuals with disabilities and developmental challenges.

Provided by the organization

This section is blank until Alternatives INC claims this page.

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1 program service account for $7.4M of program spending, described in the organization's own filed words · FY2022.
01

Operation of noninstitutional independent living facilities and day programs for handicapped and developmentally disabled persons.

$7.4Mprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$8.2M
Ln 12
Fees for servicesLn 2g$4.6M
Gifts and grantsLn 1h$3.5M
Money outPt IX
$8.2M
Ln 25
Programscol B$7.4M
Managementcol C$750K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$5.8M
LiabilitiesLn 26$4.3M
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.5M
Government grantsLn 1e$3.5M
Fees for servicesLn 2g$4.6M
Total revenueLn 12$8.2M
Assets in detailPt X, end of year
CashLn 1$2.3M
Cash and savings togetherLn 1–2$2.3M
Land, buildings, equipmentLn 10c$3.0M
Other assetsLn 15$342K
Total assetsLn 16$5.8M
LiabilitiesLn 26$4.3M
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 5139
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 FY23End FY23
Cash and savingsLn 1–2$1.9M$2.3M
Land, buildings, equipmentLn 10c$2.8M$3.0M
Total assetsLn 16$5.0M$5.8M
LiabilitiesLn 26$3.5M$4.3M
Net assetsLn 32$1.5M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$239K$239K
Other salaries and wagesLn 7$4.7M$4.5M$155K
Pension plan contributionsLn 8$210K$193K$17K
Other employee benefitsLn 9$682K$626K$56K
Payroll taxesLn 10$365K$335K$30K
Other fees for servicesLn 11g$92K$10K$82K
Office expensesLn 13$99K$72K$27K
OccupancyLn 16$385K$332K$53K
InterestLn 20$110K$110K
Depreciation, depletion and amortizationLn 22$208K$206K$2K
InsuranceLn 23$74K$36K$37K
Other expenses (24a–d)Ln 24$901K$877K$24K
All other expensesLn 24e$131K$104K$27K
Total functional expensesLn 25$8.2M$7.4M$750K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $8.5M$8.7M−$177K$1.3M 990 PDF
FY2023 Viewing $8.2M$8.2M$10K$1.5M 990 PDF
FY2022 $7.2M$7.3M−$146K$1.5M 990 PDF
FY2021 $8.2M$7.1M$1.0M$1.6M 990 PDF
FY2020 $7.4M$7.4M−$32K$580K 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 (4 parts)
Part VIII · Statement of revenue $8,162,553 across 5 lines filed
VIII-1e Government grants$3,548,519
VIII-1f All other contributions, gifts and grants$1,000
VIII-1h Total contributions, gifts and grants$3,549,519
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,613,034$4,613,034
VIII-12 Total revenueRelated to mission $4,613,034$8,162,553
Part IX · Statement of functional expenses $8,152,678 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $239,238$239,238
IX-7 Other salaries and wagesPrograms $4,501,100 · Management $155,482$4,656,582
IX-8 Pension plan contributionsPrograms $192,834 · Management $17,166$210,000
IX-9 Other employee benefitsPrograms $626,107 · Management $55,733$681,840
IX-10 Payroll taxesPrograms $335,014 · Management $29,822$364,836
IX-11g Other fees for servicesPrograms $10,214 · Management $81,963$92,177
IX-13 Office expensesPrograms $71,615 · Management $27,489$99,104
IX-16 OccupancyPrograms $331,861 · Management $52,811$384,672
IX-20 InterestPrograms $110,375$110,375
IX-22 Depreciation, depletion and amortizationPrograms $206,275 · Management $2,020$208,295
IX-23 InsurancePrograms $36,097 · Management $37,453$73,550
IX-24 Other expenses (24a–d)Programs $877,483 · Management $23,774$901,257
IX-24e All other expensesPrograms $103,530 · Management $27,222$130,752
IX-25 Total functional expensesPrograms $7,402,505 · Management $750,173 · Fundraising $0$8,152,678
Part X · Balance sheet $5,791,539 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,894,121$2,300,966
X-4 Accounts receivableStart of year $294,625$138,402
X-9 Prepaid expenses and deferred chargesStart of year $14,086$14,086
X-10c Land, buildings and equipment, netStart of year $2,801,447$2,995,992
X-15 Other assetsStart of year $12,000$342,093
X-16 Total assetsStart of year $5,016,279$5,791,539
X-17 Accounts payable and accrued expensesStart of year $526,334$795,833
X-25 Other liabilitiesStart of year $910,634$1,504,677
X-26 Total liabilitiesStart of year $3,532,337$4,297,722
X-27 Net assets without donor restrictionsStart of year $1,483,942$1,493,817
X-32 Total net assets or fund balancesStart of year $1,483,942$1,493,817
X-33 Total liabilities and net assetsStart of year $5,016,279$5,791,539
Part XI · Reconciliation of net assets $1,493,817 net assets at year end
XI-1 Total revenue$8,162,553
XI-2 Total expenses$8,152,678
XI-3 Revenue less expenses$9,875
XI-4 Net assets at start of year$1,483,942
XI-10 Net assets at end of year$1,493,817

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

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