Cornerstone Missions INC FY2022 filing

Tax-deductible

Warrenton, VA501(c)(3)ReligionEIN 20-0179114Revenue $2.3M in FY2022

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.
$710K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2022 · 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
$710K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.3M
91% of total assets
Concern: liabilities are 91% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 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
$2.3M
-19% vs prior year
Spent
$2.3M
To programs
100%
Net assets
$240K
By yearFY2021–FY2024
Revenue
$2.3M
FY2022▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.8M
FY2022$2.3M
FY2023$2.5M
FY2024$4.0M
Expenses
$2.3M
FY2022▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.6M
FY2022$2.3M
FY2023$2.9M
FY2024$3.8M
Net assets
$240K
FY2022▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2021$254K
FY2022$240K
FY2023$75K
FY2024$257K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 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% · $2.3M

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; $710K paid to officers and key staff.

Part VII, Section A · reportable compensation
Presidentdirector
$250,000Pt VII · Sec A
$250,000Pt VII · Sec A
Key Employee
$200,000Pt VII · Sec A
$9,885Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt 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 · $2.3M · in their own filed words · FY2022
01

Our primary activities during 2022 related 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.

$2.3Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$534K
Other incomeLn 4–11$109K
Money outPt IX
$2.3M
Ln 25
Programscol B$2.3M
Owns and owesPt X
$240K
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
7
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$534K
Government grantsLn 1e$534K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$34K
Other incomeLn 4–11$109K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$50K
Cash and savings togetherLn 1–2$1.5M
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$2.6M
LiabilitiesLn 26$2.3M
Net assetsLn 32$240K
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 FY22End FY22
Cash and savingsLn 1–2$489K$1.5M
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$1.6M$2.6M
LiabilitiesLn 26$1.4M$2.3M
Net assetsLn 32$254K$240K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$400$400
Pay of current officers, directors and key staffLn 5$710K$710K
Other salaries and wagesLn 7$823K$823K
Other employee benefitsLn 9$35K$35K
Payroll taxesLn 10$102K$102K
Legal feesLn 11b$10K$10K
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$20K$20K
Office expensesLn 13$191K$191K
Information technologyLn 14$92K$92K
OccupancyLn 16$38K$38K
TravelLn 17$115K$115K
Conferences, conventions and meetingsLn 19$7K$7K
InterestLn 20$29K$29K
Depreciation, depletion and amortizationLn 22$32K$32K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$59K$59K
Total functional expensesLn 25$2.3M$2.3M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.0M$3.8M$181K$257K 990 PDF
FY2023 $2.5M$2.9M−$421K$75K 990 PDF
FY2022 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $2,270,626 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,006,894$534,296
I-9 Program service revenuePrior year $1,741,613$1,592,999
I-10 Investment incomePrior year −$4,201$34,055
I-11 Other revenuePrior year $49,388$109,276
I-12 Total revenuePrior year $2,793,694$2,270,626
I-13 Grants and similar amounts paidPrior year $100$400
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,178,485$1,669,553
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $446,646$614,298
I-18 Total expensesPrior year $2,625,231$2,284,251
I-19 Revenue less expensesPrior year $168,463−$13,625
Part VI · Governance 4 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
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 $2,270,626 across 9 lines filed
VIII-1e Government grants$534,231
VIII-1f All other contributions, gifts and grants$65
VIII-1h Total contributions, gifts and grants$534,296
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,592,999$1,592,999
VIII-3 Investment incomeRelated to mission $34,055$34,055
VIII-5 RoyaltiesRelated to mission $105,076$105,076
VIII-6 Net rental income or lossRelated to mission $4,200$4,200
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,736,330$2,270,626
Part IX · Statement of functional expenses $2,284,251 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $400$400
IX-5 Pay of current officers, directors and key staffPrograms $709,885$709,885
IX-7 Other salaries and wagesPrograms $822,501$822,501
IX-9 Other employee benefitsPrograms $35,417$35,417
IX-10 Payroll taxesPrograms $101,750$101,750
IX-11b Legal feesPrograms $10,283$10,283
IX-11c Accounting feesPrograms $4,163$4,163
IX-12 Advertising and promotionPrograms $20,326$20,326
IX-13 Office expensesPrograms $190,793$190,793
IX-14 Information technologyPrograms $91,683$91,683
IX-16 OccupancyPrograms $38,400$38,400
IX-17 TravelPrograms $114,704$114,704
IX-19 Conferences, conventions and meetingsPrograms $7,383$7,383
IX-20 InterestPrograms $29,387$29,387
IX-22 Depreciation, depletion and amortizationPrograms $31,785$31,785
IX-23 InsurancePrograms $16,433$16,433
IX-24 Other expenses (24a–d)Programs $58,958$58,958
IX-25 Total functional expensesPrograms $2,284,251 · Management $0 · Fundraising $0$2,284,251
Part X · Balance sheet $2,581,897 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $488,527$1,445,830
X-2 Savings and temporary cash investments$50,000
X-10c Land, buildings and equipment, netStart of year $1,117,852$1,086,067
X-16 Total assetsStart of year $1,622,079$2,581,897
X-17 Accounts payable and accrued expensesStart of year $10,123$5,721
X-25 Other liabilitiesStart of year $3,052$6,025
X-26 Total liabilitiesStart of year $1,368,075$2,341,519
X-32 Total net assets or fund balancesStart of year $254,004$240,378
X-33 Total liabilities and net assetsStart of year $1,622,079$2,581,897
Part XI · Reconciliation of net assets $240,378 net assets at year end
XI-1 Total revenue$2,270,626
XI-2 Total expenses$2,284,251
XI-3 Revenue less expenses−$13,625
XI-4 Net assets at start of year$254,004
XI-10 Net assets at end of year$240,378

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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