Serve Management Group INC FY2022 filing

Tax-deductible

Alpharetta, GA501(c)(3)Youth DevelopmentEIN 20-0375723Revenue $631K in FY2022

On file with the IRSmission-serve.com370 Winkler Dr Ste B, 30004-0989 · Alpharetta, GATax-exempt since May 2004Publicly supported charity — 170(b)(1)(A)(vi)

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The organization empowers individuals to grow through volunteerism and community involvement.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$87K 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
3 of 5
filings with a surplus
Average surplus $11K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$631K
+3% vs prior year
Spent
$589K
To programs
63%
Net assets
$369K
By yearFY2020–FY2024
Revenue
$631K
FY2022▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$243K
FY2021$614K
FY2022$631K
FY2023$644K
FY2024$817K
Expenses
$589K
FY2022▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$319K
FY2021$540K
FY2022$589K
FY2023$687K
FY2024$757K
Net assets
$369K
FY2022▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$281K
FY2021$310K
FY2022$369K
FY2023$329K
FY2024$384K

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 May 2004.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $368K Management & general 37% · $221K

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

13 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$86,660Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Charles Morris’s $90K as Executive Director is at the 80th percentile of top reported officer pay among 1992 $100K–1M youth development 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
Charles Morris$89,500$89,873$86,660$82,738—
Charles a Morris————$81,360
Justin Johnson————$12,000

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 15aNo

Programs and updates

Empowers people to grow through volunteering and community involvement.

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Provided by the organization

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1 program · $368K · in their own filed words · FY2022
01

The organization coordinates hands-on mission experiences for middle through college age students in order to improve substandard housing in various neighborhoods throughout the united states and certain international communities.

$368Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$631K
Ln 12
Fees for servicesLn 2g$491K
Gifts and grantsLn 1h$128K
Other incomeLn 4–11$11K
Money outPt IX
$589K
Ln 25
Programscol B$368K
Managementcol C$221K
Owns and owesPt X
$369K
net assets · Ln 32
Cash and savingsLn 1–2$300K
Total assetsLn 16$377K
LiabilitiesLn 26$8K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$128K
Government grantsLn 1e$58K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$491K
Investment incomeLn 3$521
Other incomeLn 4–11$11K
Gains on assetsLn 7−$29
Total revenueLn 12$631K
Assets in detailPt X, end of year
CashLn 1$268K
SavingsLn 2$32K
Cash and savings togetherLn 1–2$300K
InvestmentsLn 11–13$65K
Land, buildings, equipmentLn 10c$12K
Total assetsLn 16$377K
LiabilitiesLn 26$8K
Net assetsLn 32$369K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$299K$300K
InvestmentsLn 11–13$65K
Land, buildings, equipmentLn 10c$19K$12K
Total assetsLn 16$317K$377K
LiabilitiesLn 26$7K$8K
Net assetsLn 32$310K$369K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$94K$38K$57K
Other salaries and wagesLn 7$65K$26K$39K
Other employee benefitsLn 9$5K$2K$3K
Payroll taxesLn 10$12K$5K$7K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$19K$19K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$5K$5K
Information technologyLn 14$4K$4K
OccupancyLn 16$25K$25K
TravelLn 17$22K$18K$4K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$299K$280K$19K
Total functional expensesLn 25$589K$368K$221K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $817K$757K$60K$384K 990 PDF
FY2023 $644K$687K−$43K$329K 990 PDF
FY2022 Viewing $631K$589K$42K$369K 990 PDF
FY2021 $614K$540K$74K$310K 990 PDF
FY2020 $243K$319K−$76K$281K 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 $631,093 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $135,834$128,101
I-9 Program service revenuePrior year $464,058$491,310
I-10 Investment incomePrior year $4,526$521
I-11 Other revenuePrior year $9,332$11,161
I-12 Total revenuePrior year $613,750$631,093
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $168,922$176,574
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $371,056$412,376
I-18 Total expensesPrior year $539,978$588,950
I-19 Revenue less expensesPrior year $73,772$42,143
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $631,093 across 9 lines filed
Lines not itemized here account for $11,161 of total revenue; see the IRS return.
VIII-1c Fundraising events$5,147
VIII-1e Government grants$58,311
VIII-1f All other contributions, gifts and grants$64,643
VIII-1h Total contributions, gifts and grants$128,101
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $491,310$491,310
VIII-3 Investment incomeExcluded from tax $550$550
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$29−$29
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $502,471 · Unrelated business $0 · Excluded from tax $521$631,093
Part IX · Statement of functional expenses $588,950 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $37,776 · Management $56,665$94,441
IX-7 Other salaries and wagesPrograms $26,127 · Management $39,190$65,317
IX-9 Other employee benefitsPrograms $1,986 · Management $2,977$4,963
IX-10 Payroll taxesPrograms $4,741 · Management $7,112$11,853
IX-11b Legal feesManagement $5,472$5,472
IX-11c Accounting feesManagement $18,581$18,581
IX-12 Advertising and promotionManagement $3,615$3,615
IX-13 Office expensesManagement $5,024$5,024
IX-14 Information technologyManagement $3,567$3,567
IX-16 OccupancyManagement $25,390$25,390
IX-17 TravelPrograms $17,955 · Management $4,489$22,444
IX-19 Conferences, conventions and meetingsManagement $1,377$1,377
IX-22 Depreciation, depletion and amortizationManagement $8,095$8,095
IX-23 InsuranceManagement $20,169$20,169
IX-24 Other expenses (24a–d)Programs $279,806 · Management $18,836$298,642
IX-25 Total functional expensesPrograms $368,391 · Management $220,559 · Fundraising $0$588,950
Part X · Balance sheet $376,984 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $248,860$267,647
X-2 Savings and temporary cash investmentsStart of year $50,000$32,140
X-9 Prepaid expenses and deferred charges$131
X-10c Land, buildings and equipment, netStart of year $18,602$11,885
X-12 Other securities$65,181
X-16 Total assetsStart of year $317,462$376,984
X-17 Accounts payable and accrued expensesStart of year $7,282$2,373
X-25 Other liabilitiesStart of year $0$5,223
X-26 Total liabilitiesStart of year $7,282$7,596
X-27 Net assets without donor restrictionsStart of year $285,951$345,159
X-28 Net assets with donor restrictionsStart of year $24,229$24,229
X-32 Total net assets or fund balancesStart of year $310,180$369,388
X-33 Total liabilities and net assetsStart of year $317,462$376,984
Part XI · Reconciliation of net assets $369,388 net assets at year end
XI-1 Total revenue$631,093
XI-2 Total expenses$588,950
XI-3 Revenue less expenses$42,143
XI-4 Net assets at start of year$310,180
XI-5 Net unrealized gains (losses) on investments$17,065
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$369,388

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

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