PLEA's mission is to help individuals and families facing behavioral or developmental challenges through programs for living, education and advocacy. We provide intervention and support programs.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$267K 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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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
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 5
filings with a surplus
Average surplus $281K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$267K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Looks good: 15.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$225K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 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
+56% vs prior year
Spent
$2.8M
To programs
85%
Net assets
$3.7M
By yearFY2021–FY2025
Revenue
$4.0M
FY2023▲ +56%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.2M
FY2022$2.6M
FY2023$4.0M
FY2024$4.4M
FY2025$4.0M
Expenses
$2.8M
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.0M
FY2022$2.4M
FY2023$2.8M
FY2024$4.1M
FY2025$4.7M
Net assets
$3.7M
FY2023▲ +51%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.2M
FY2022$2.4M
FY2023$3.7M
FY2024$3.8M
FY2025$3.1M

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

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1968.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $2.4M Management & general 15% · $412K

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

10 people listed on the 990; $267K 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
Executive Director
$104,613Pt VII · Sec A
Finance Director
$82,110Pt VII · Sec A
Clinical Director
$80,497Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Gretchen Kelly’s $145K as Executive Director is at the 63rd 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023
Gretchen Kelly$145,209$120,343$104,613
Aaron Libman$112,504$110,881$80,497
Robert Anderson——$82,110
Laquita Berry$45,429$38,986—

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 individuals and families with behavioral or developmental challenges through living, education, and advocacy programs.

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Provided by the organization

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3 programs · $2.4M · in their own filed words · FY2022
01

School services PLEA serves children and families in the school based partial hospital program. Education, speech and language, occupational therapy and behavior services were provided. All of the children served had formal Mental Health and Developmental Evaluations. All of the children's achievements were charted.

$2.1Mprogram expense
02

The Compeer and PAL program provides supportive services to adults. All participants are diagnosed with behavioral health or developmental disabilities. One on one or group support was given for the purpose of promoting social connection. Compeer is an adjunct to intervention programs.

$178Kprogram expense
03

Through the Respite program, PLEA serves the children and families of PLEA by provided care in the form of supervision, outside the school and mental health facility. This program allows families, mostly guardians, time for rest, recreation, and personal care without the concern that their child(ren) are well cared for.

$103Kprogram 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$9K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.0M
Ln 12
Fees for servicesLn 2g$3.2M
Gifts and grantsLn 1h$864K
Investment incomeLn 3$53K
Money outPt IX
$2.8M
Ln 25
Programscol B$2.4M
Managementcol C$412K
Owns and owesPt X
$3.7M
net assets · Ln 32
Cash and savingsLn 1–2$3.5M
Total assetsLn 16$3.9M
LiabilitiesLn 26$225K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$864K
Fees for servicesLn 2g$3.2M
Investment incomeLn 3$53K
Gains on assetsLn 7−$60K
Total revenueLn 12$4.0M
Assets in detailPt X, end of year
CashLn 1$2.2M
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$3.5M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$223K
Total assetsLn 16$3.9M
LiabilitiesLn 26$225K
Net assetsLn 32$3.7M
OperationsPt I, VI
EmployeesI 553
VolunteersI 65
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$2.3M$3.5M
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$61K$0
Total assetsLn 16$2.4M$3.9M
LiabilitiesLn 26$0$225K
Net assetsLn 32$2.4M$3.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.6M$1.4M$234K
Pension plan contributionsLn 8$25K$21K$5K
Other employee benefitsLn 9$176K$130K$45K
Payroll taxesLn 10$134K$116K$18K
Management feesLn 11a$8K$2K$7K
Legal feesLn 11b$57K$36K$21K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$324K$324K
Advertising and promotionLn 12$0
Office expensesLn 13$76K$73K$4K
Information technologyLn 14$123K$85K$38K
RoyaltiesLn 15$0
OccupancyLn 16$170K$159K$10K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$7K$7K$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$450$450
InsuranceLn 23$30K$30K
Other expenses (24a–d)Ln 24$8K$8K$66
Total functional expensesLn 25$2.8M$2.4M$412K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.0M$4.7M−$619K$3.1M 990 PDF
FY2024 $4.4M$4.1M$320K$3.8M 990 PDF
FY2023 Viewing $4.0M$2.8M$1.3M$3.7M 990 PDF
FY2022 $2.6M$2.4M$206K$2.4M 990 PDF
FY2021 $2.2M$2.0M$236K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $4,022,381 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $138,420$863,637
I-9 Program service revenuePrior year $2,458,039$3,166,471
I-10 Investment incomePrior year −$17,174−$7,727
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,579,285$4,022,381
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 $1,637,257$1,958,949
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $735,708$803,531
I-18 Total expensesPrior year $2,372,965$2,762,480
I-19 Revenue less expensesPrior year $206,320$1,259,901
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $4,022,381 across 9 lines filed
VIII-1f All other contributions, gifts and grants$863,637
VIII-1h Total contributions, gifts and grants$863,637
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,166,471$3,166,471
VIII-3 Investment incomeExcluded from tax $52,769$52,769
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$60,496−$60,496
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $3,166,471 · Excluded from tax −$7,727$4,022,381
Part IX · Statement of functional expenses $2,762,480 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,389,821 · Management $234,331$1,624,152
IX-8 Pension plan contributionsPrograms $20,654 · Management $4,718$25,372
IX-9 Other employee benefitsPrograms $130,337 · Management $45,332$175,669
IX-10 Payroll taxesPrograms $116,189 · Management $17,567$133,756
IX-11a Management feesPrograms $1,863 · Management $6,596$8,459
IX-11b Legal feesPrograms $36,057 · Management $20,898$56,955
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $323,648$323,648
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $72,543 · Management $3,697$76,240
IX-14 Information technologyPrograms $84,826 · Management $37,823$122,649
IX-15 Royalties$0
IX-16 OccupancyPrograms $159,317 · Management $10,313$169,630
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $7,018 · Management $0$7,018
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $450$450
IX-23 InsuranceManagement $30,421$30,421
IX-24 Other expenses (24a–d)Programs $7,995 · Management $66$8,061
IX-25 Total functional expensesPrograms $2,350,268 · Management $412,212 · Fundraising $0$2,762,480
Part X · Balance sheet $3,933,205 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $1,026,141$2,208,877
X-2 Savings and temporary cash investmentsStart of year $1,291,048$1,330,058
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $70,434$170,989
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $60,947$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$223,281
X-16 Total assetsStart of year $2,448,570$3,933,205
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$224,859
X-26 Total liabilitiesStart of year $0$224,859
X-27 Net assets without donor restrictionsStart of year $2,415,020$3,023,668
X-28 Net assets with donor restrictionsStart of year $33,550$684,678
X-32 Total net assets or fund balancesStart of year $2,448,570$3,708,346
X-33 Total liabilities and net assetsStart of year $2,448,570$3,933,205
Part XI · Reconciliation of net assets $3,708,346 net assets at year end
XI-1 Total revenue$4,022,381
XI-2 Total expenses$2,762,480
XI-3 Revenue less expenses$1,259,901
XI-4 Net assets at start of year$2,448,570
XI-9 Other changes in net assets−$125
XI-10 Net assets at end of year$3,708,346

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

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