Council for Disability Awareness

Not tax-deductible

Falmouth, ME501(c)(6)Community DevelopmentEIN 20-2889812Revenue $336K in FY2025

On file with the IRSdisabilitycanhappen.orgCo Royer 6 Fundy Road 100, 04105-0000 · Falmouth, METax-exempt since Apr 2006

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To empower working americans by providing expert information to help them make responsible decisions to prepare for and maintain their financial security should they become disabled and unable to earn a living.

100¢ of each $1 spent went to programs.
$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $43K a year · 12% of revenue · last 4 filings
Looks good: a surplus in 4 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
$54K
to officers and key staff · 17% of spending
Top officer’s pay lower than 68% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$336K
-6% vs prior year
Spent
$322K
To programs
100%
Net assets
$194K
By yearFY2021–FY2025
Revenue
$336K
FY2025▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2021$403K
FY2023$341K
FY2024$356K
FY2025$336K
Expenses
$322K
FY2025▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2021$375K
FY2023$302K
FY2024$263K
FY2025$322K
Net assets
$194K
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021−$25K
FY2023$86K
FY2024$180K
FY2025$194K

From the FY2025 Form 990 (year ending May 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2006.

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% · $322K

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

17 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$54,000Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Bob Herum’s $54K as President is at the 32nd percentile of top reported officer pay among 1708 $100K–1M community 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
Carol Harnett——$111,000$161,574
Bob Herum$54,000$4,500——

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps working Americans prepare for financial security if they become disabled.

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Provided by the organization

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1 program · $322K · in their own filed words · FY2024
01

Continued development of public service website to inform and educate the working public about the likelihood of becoming disabled, how to better plan for the potential financial consequences of disability, help create awareness of resources available if disability occurs and provide ideas on how to reduce one's chances of becoming…

$322Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$336K
Ln 12
Fees for servicesLn 2g$335K
Investment incomeLn 3$1K
Money outPt IX
$322K
Ln 25
Programscol B$322K
Owns and owesPt X
$194K
net assets · Ln 32
Cash and savingsLn 1–2$183K
Total assetsLn 16$209K
LiabilitiesLn 26$16K
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$335K
Investment incomeLn 3$1K
Total revenueLn 12$336K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$146K
Cash and savings togetherLn 1–2$183K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$209K
LiabilitiesLn 26$16K
Net assetsLn 32$194K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$214K$183K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$214K$209K
LiabilitiesLn 26$35K$16K
Net assetsLn 32$180K$194K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$360
Accounting feesLn 11c$20K
Other fees for servicesLn 11g$257K
Advertising and promotionLn 12$14K
Office expensesLn 13$3K
Information technologyLn 14$3K
TravelLn 17$12K
Conferences, conventions and meetingsLn 19$5K
Depreciation, depletion and amortizationLn 22$2K
InsuranceLn 23$3K
Other expenses (24a–d)Ln 24$1K
Total functional expensesLn 25$322K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $336K$322K$14K$194K 990 PDF
FY2024 $356K$263K$93K$180K 990 PDF
FY2023 $341K$302K$39K$86K 990 PDF
FY2022 Not on file
FY2021 $403K$375K$28K−$25K 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 FY2025 990 (6 parts)
Part I · Summary $336,267 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,000$0
I-9 Program service revenuePrior year $350,000$335,000
I-10 Investment incomePrior year $1,168$1,267
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $356,168$336,267
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 $25,136$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $237,703$322,324
I-18 Total expensesPrior year $262,839$322,324
I-19 Revenue less expensesPrior year $93,329$13,943
Part VI · Governance 17 of 17 board members independent, 3 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $336,267 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $335,000$335,000
VIII-3 Investment incomeExcluded from tax $1,267$1,267
VIII-12 Total revenueRelated to mission $335,000 · Unrelated business $0 · Excluded from tax $1,267$336,267
Part IX · Statement of functional expenses $322,324 across 11 lines filed
IX-11b Legal fees$360
IX-11c Accounting fees$20,280
IX-11g Other fees for services$257,454
IX-12 Advertising and promotion$14,444
IX-13 Office expenses$3,276
IX-14 Information technology$3,327
IX-17 Travel$12,224
IX-19 Conferences, conventions and meetings$4,749
IX-22 Depreciation, depletion and amortization$1,894
IX-23 Insurance$3,121
IX-24 Other expenses (24a–d)$1,195
IX-25 Total functional expenses$322,324
Part X · Balance sheet $209,167 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $29,315$37,085
X-2 Savings and temporary cash investmentsStart of year $185,099$145,566
X-10c Land, buildings and equipment, netStart of year $0$0
X-14 Intangible assets$26,516
X-16 Total assetsStart of year $214,414$209,167
X-17 Accounts payable and accrued expensesStart of year $34,718$15,528
X-26 Total liabilitiesStart of year $34,718$15,528
X-27 Net assets without donor restrictionsStart of year $179,696$193,639
X-32 Total net assets or fund balancesStart of year $179,696$193,639
X-33 Total liabilities and net assetsStart of year $214,414$209,167
Part XI · Reconciliation of net assets $193,639 net assets at year end
XI-1 Total revenue$336,267
XI-2 Total expenses$322,324
XI-3 Revenue less expenses$13,943
XI-4 Net assets at start of year$179,696
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$193,639

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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