Cornerstone Missions INC

Tax-deductible

Warrenton, VA501(c)(3)ReligionEIN 20-0179114Revenue $4.0M in FY2024

On file with the IRSabcbehavior.org5306 Lee Hwy, 20187-9380 · Warrenton, VATax-exempt since Apr 2004Publicly supported charity — 170(b)(1)(A)(vi)

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The organizations most significant activities involve the provision of ABA Applied Behavioral Analysis services to children with autism

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$1.0M 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

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 4
filings with a surplus
Average deficit $21K a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 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
$1.0M
to officers and key staff · 27% of spending
Top officer’s pay higher than 95% of similar orgs
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.9M
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
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
$4.0M
+63% vs prior year
Spent
$3.8M
To programs
100%
Net assets
$257K
By yearFY2021–FY2024
Revenue
$4.0M
FY2024▲ +63%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.8M
FY2022$2.3M
FY2023$2.5M
FY2024$4.0M
Expenses
$3.8M
FY2024▲ +33%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.6M
FY2022$2.3M
FY2023$2.9M
FY2024$3.8M
Net assets
$257K
FY2024▲ +240%
Tap a bar for its year
Net assets by fiscal year
FY2021$254K
FY2022$240K
FY2023$75K
FY2024$257K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2004.

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% · $3.8M

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

10 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation
President/Director
$250,000Pt VII · Sec A
Key Employee
$128,538Pt VII · Sec A
Employee
$123,599Pt VII · Sec A
$123,517Pt VII · Sec A
$119,826Pt VII · Sec A
$118,073Pt VII · Sec A
$116,512Pt VII · Sec A
Former Director
$68,766Pt VII · Sec A

David a Maddox’s $250K as President/Director is at the 95th percentile of top reported officer pay among 1636 $1–10M religion 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
David a Maddox$250,000$250,000$250,000$240,000
Stephanie L Maddox—$153,846$250,000$118,870
Rebecca Gonzales—$218,114$200,000$131,103
Christian Maddox$128,538$101,538——
Anne Nguyen$123,599———
Brittany Porterfield$123,517———
Mirellie Garcia-Padin$118,073$122,580——
Andrew McKillip$119,826———

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 Applied Behavioral Analysis services to children with autism.

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Provided by the organization

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1 program · $3.8M · in their own filed words · FY2024
01

Our primary activities relate to the provision of in-home aba services to children with autism. The team consists of 9 license behavioral analysts, 18 administrative personnel and about 39 behavioral technicians over the course of the year.

$3.8Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Fees for servicesLn 2g$3.6M
Other incomeLn 4–11$424K
Investment incomeLn 3$32K
Money outPt IX
$3.8M
Ln 25
Programscol B$3.8M
Owns and owesPt X
$257K
net assets · Ln 32
Cash and savingsLn 1–2$371K
Total assetsLn 16$3.2M
LiabilitiesLn 26$2.9M
PeoplePt VI, VII
10
listed · VII A
PaidVII A8
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25
Fees for servicesLn 2g$3.6M
Investment incomeLn 3$32K
Other incomeLn 4–11$424K
Gains on assetsLn 7$29K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$371K
Cash and savings togetherLn 1–2$371K
InvestmentsLn 11–13$408K
Land, buildings, equipmentLn 10c$2.4M
Other assetsLn 15$5K
Total assetsLn 16$3.2M
LiabilitiesLn 26$2.9M
Net assetsLn 32$257K
OperationsPt I, VI
EmployeesI 5102
VolunteersI 60
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$80K$371K
InvestmentsLn 11–13$230K$408K
Land, buildings, equipmentLn 10c$2.8M$2.4M
Total assetsLn 16$3.1M$3.2M
LiabilitiesLn 26$3.0M$2.9M
Net assetsLn 32$75K$257K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Pay of current officers, directors and key staffLn 5$379K$379K
Other salaries and wagesLn 7$2.5M$2.5M
Payroll taxesLn 10$213K$213K
Legal feesLn 11b$23K$23K
Accounting feesLn 11c$8K$8K
Advertising and promotionLn 12$19K$19K
Office expensesLn 13$44K$44K
TravelLn 17$91K$91K
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$111K$111K
Depreciation, depletion and amortizationLn 22$35K$35K
InsuranceLn 23$48K$48K
Other expenses (24a–d)Ln 24$214K$214K
All other expensesLn 24e$191K$191K
Total functional expensesLn 25$3.8M$3.8M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.0M$3.8M$181K$257K 990 PDF
FY2023 $2.5M$2.9M−$421K$75K 990 PDF
FY2022 $2.3M$2.3M−$14K$240K 990 PDF
FY2021 $2.8M$2.6M$168K$254K 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 FY2024 990 (6 parts)
Part I · Summary $4,027,098 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $69$25
I-9 Program service revenuePrior year $2,131,984$3,570,895
I-10 Investment incomePrior year $222,814$32,454
I-11 Other revenuePrior year $111,497$423,724
I-12 Total revenuePrior year $2,466,364$4,027,098
I-13 Grants and similar amounts paidPrior year $9,983$1,320
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,297,572$3,055,302
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $579,741$789,325
I-18 Total expensesPrior year $2,887,296$3,845,947
I-19 Revenue less expensesPrior year −$420,932$181,151
Part VI · Governance 3 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
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 $4,027,098 across 8 lines filed
VIII-1f All other contributions, gifts and grants$25
VIII-1h Total contributions, gifts and grants$25
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,570,895$3,570,895
VIII-3 Investment incomeRelated to mission $3,091$3,091
VIII-5 RoyaltiesRelated to mission $452,521$452,521
VIII-6 Net rental income or lossUnrelated business −$28,797−$28,797
VIII-7 Net gain or loss on sales of assetsRelated to mission $29,363$29,363
VIII-12 Total revenueRelated to mission $4,055,870 · Unrelated business −$28,797 · Excluded from tax $0$4,027,098
Part IX · Statement of functional expenses $3,845,947 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $1,320$1,320
IX-5 Pay of current officers, directors and key staffPrograms $378,538$378,538
IX-7 Other salaries and wagesPrograms $2,463,842$2,463,842
IX-10 Payroll taxesPrograms $212,922$212,922
IX-11b Legal feesPrograms $22,707$22,707
IX-11c Accounting feesPrograms $8,500$8,500
IX-12 Advertising and promotionPrograms $19,344$19,344
IX-13 Office expensesPrograms $43,962$43,962
IX-17 TravelPrograms $90,865$90,865
IX-19 Conferences, conventions and meetingsPrograms $5,280$5,280
IX-20 InterestPrograms $110,547$110,547
IX-22 Depreciation, depletion and amortizationPrograms $35,233$35,233
IX-23 InsurancePrograms $47,704$47,704
IX-24 Other expenses (24a–d)Programs $213,948$213,948
IX-24e All other expensesPrograms $191,235$191,235
IX-25 Total functional expensesPrograms $3,845,947 · Management $0 · Fundraising $0$3,845,947
Part X · Balance sheet $3,154,949 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $80,180$370,564
X-10c Land, buildings and equipment, netStart of year $2,777,777$2,371,826
X-11 Publicly traded securitiesStart of year $229,709$407,925
X-15 Other assetsStart of year $1,861$4,634
X-16 Total assetsStart of year $3,089,527$3,154,949
X-17 Accounts payable and accrued expensesStart of year $7,408$7,087
X-24 Unsecured notes and loans payableStart of year $74,209$34,393
X-25 Other liabilitiesStart of year $24,898$16,737
X-26 Total liabilitiesStart of year $3,014,096$2,898,367
X-27 Net assets without donor restrictionsStart of year $75,431$256,582
X-32 Total net assets or fund balancesStart of year $75,431$256,582
X-33 Total liabilities and net assetsStart of year $3,089,527$3,154,949
Part XI · Reconciliation of net assets $256,582 net assets at year end
XI-1 Total revenue$4,027,098
XI-2 Total expenses$3,845,947
XI-3 Revenue less expenses$181,151
XI-4 Net assets at start of year$75,431
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$256,582

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

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