Baxter Community Center FY2022 filing

Tax-deductible

Grand Rapids, MI501(c)(3)Human ServicesEIN 23-7076806Revenue $2.1M in FY2022

On file with the IRSwearebaxter.org935 Baxter Se, 49506-2500 · Grand Rapids, MITax-exempt since Nov 1970Publicly supported charity — 170(b)(1)(A)(vi)

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Baxter Community Center serves as a neighborhood hub. Baxter offers a child development Center, wholistic health Center, a food & clothing pantry, greenhouse, and various educational enrichment classes.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$95K 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 5
filings with a surplus
Average deficit $182K a year · 8% of revenue · last 5 filings
Concern: a surplus in 2 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
$95K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $132K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$102K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
-15% vs prior year
Spent
$2.5M
To programs
85%
Net assets
$3.8M
By yearFY2020–FY2024
Revenue
$2.1M
FY2022▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$2.5M
FY2022$2.1M
FY2023$2.4M
FY2024$2.2M
Expenses
$2.5M
FY2022▲ +29%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.9M
FY2022$2.5M
FY2023$3.0M
FY2024$3.1M
Net assets
$3.8M
FY2022▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.7M
FY2021$4.3M
FY2022$3.8M
FY2023$3.3M
FY2024$2.5M

From the FY2022 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 Nov 1970.

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% · $2.1M Management & general 9% · $228K Fundraising 6% · $156K

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

9 people listed on the 990; $95K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$95,196Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Sonja Forte’s $102K as Executive Director is at the 37th percentile of top reported officer pay among 3868 $1–10M human services 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sonja Forte$102,134$78,753$95,196$84,737$75,876

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 15aYes

Programs and updates

Provides a neighborhood hub with childcare, health services, food, clothing, and educational classes.

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Provided by the organization

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3 programs · $2.1M · in their own filed words · FY2022
01

Educational Services

Children & youth services -baxter provides structured childcare for children 0-12. Out of time school programming is also offered. These are services for after school and summer programming.

$1.1Mprogram expense
02

Community engagement services which include emergency assistance programs - family assistance - utilizes volunteers to provide emergency food, clothing resources, and advocacy for low income families and individuals. This also includes seminars and education classes for the community.

$556Kprogram expense
03

Health Care Programs

Medical & dental clinic - provides professional health and dental services to an on-going client base for a small fee. Doctors, dentists, and nurses regularly volunteer. Nurses and dental hygienists are paid staff.

$508Kprogram 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 · FY2025

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$59K
Investment incomeLn 3$14K
Money outPt IX
$2.5M
Ln 25
Programscol B$2.1M
Managementcol C$228K
Fundraisingcol D$156K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$3.9M
LiabilitiesLn 26$102K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$935K
Noncash giftsLn 1g$170K
Fundraising eventsLn 1c$36K
Fees for servicesLn 2g$59K
Investment incomeLn 3$14K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$435K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$2.0M
InvestmentsLn 11–13$158K
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$6K
Total assetsLn 16$3.9M
LiabilitiesLn 26$102K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 567
VolunteersI 6100
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$2.1M$2.0M
InvestmentsLn 11–13$182K$158K
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$4.4M$3.9M
LiabilitiesLn 26$75K$102K
Net assetsLn 32$4.3M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$102K$33K$69K
Other salaries and wagesLn 7$1.2M$1.0M$88K$84K
Other employee benefitsLn 9$85K$78K$2K$5K
Payroll taxesLn 10$100K$80K$13K$6K
Accounting feesLn 11c$18K$15K$1K$984
Other fees for servicesLn 11g$118K$92K$4K$22K
Advertising and promotionLn 12$15K$6K$1K$8K
Office expensesLn 13$47K$37K$3K$7K
OccupancyLn 16$53K$50K$3K$856
TravelLn 17$21K$14K$6K$90
Conferences, conventions and meetingsLn 19$27K$15K$11K$868
Depreciation, depletion and amortizationLn 22$117K$107K$8K$1K
InsuranceLn 23$42K$35K$6K$935
Other expenses (24a–d)Ln 24$561K$531K$12K$18K
Total functional expensesLn 25$2.5M$2.1M$228K$156K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$3.1M−$922K$2.5M 990 PDF
FY2023 $2.4M$3.0M−$627K$3.3M 990 PDF
FY2022 Viewing $2.1M$2.5M−$407K$3.8M 990 PDF
FY2021 $2.5M$1.9M$548K$4.3M 990 PDF
FY2020 $2.2M$1.7M$500K$3.7M 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 $2,112,472 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,382,112$2,060,353
I-9 Program service revenuePrior year $83,387$59,320
I-10 Investment incomePrior year $26,578$14,142
I-11 Other revenuePrior year $2,464−$21,343
I-12 Total revenuePrior year $2,494,541$2,112,472
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 $1,165,847$1,500,369
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $780,835$1,019,181
I-18 Total expensesPrior year $1,946,682$2,519,550
I-19 Revenue less expensesPrior year $547,859−$407,078
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,112,472 across 12 lines filed
VIII-1a Federated campaigns$144,926
VIII-1c Fundraising events$35,876
VIII-1e Government grants$935,215
VIII-1f All other contributions, gifts and grants$944,336
VIII-1g Noncash contributions (included above)$170,448
VIII-1h Total contributions, gifts and grants$2,060,353
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,320$59,320
VIII-3 Investment incomeExcluded from tax $14,142$14,142
VIII-6 Net rental income or lossRelated to mission −$5,289−$5,289
VIII-8 Net income from fundraising eventsExcluded from tax −$17,727−$17,727
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,673$1,673
VIII-12 Total revenueRelated to mission $55,704 · Unrelated business $0 · Excluded from tax −$3,585$2,112,472
Part IX · Statement of functional expenses $2,519,550 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $33,306 · Management $69,173$102,479
IX-7 Other salaries and wagesPrograms $1,041,307 · Management $87,862 · Fundraising $84,174$1,213,343
IX-9 Other employee benefitsPrograms $77,520 · Management $1,761 · Fundraising $5,444$84,725
IX-10 Payroll taxesPrograms $80,085 · Management $13,414 · Fundraising $6,323$99,822
IX-11c Accounting feesPrograms $15,451 · Management $1,417 · Fundraising $984$17,852
IX-11g Other fees for servicesPrograms $92,331 · Management $3,842 · Fundraising $22,143$118,316
IX-12 Advertising and promotionPrograms $6,049 · Management $1,013 · Fundraising $7,526$14,588
IX-13 Office expensesPrograms $37,347 · Management $3,030 · Fundraising $6,857$47,234
IX-16 OccupancyPrograms $49,788 · Management $2,568 · Fundraising $856$53,212
IX-17 TravelPrograms $14,381 · Management $6,056 · Fundraising $90$20,527
IX-19 Conferences, conventions and meetingsPrograms $15,310 · Management $11,268 · Fundraising $868$27,446
IX-22 Depreciation, depletion and amortizationPrograms $107,055 · Management $8,357 · Fundraising $1,454$116,866
IX-23 InsurancePrograms $34,984 · Management $6,175 · Fundraising $935$42,094
IX-24 Other expenses (24a–d)Programs $530,647 · Management $12,057 · Fundraising $18,342$561,046
IX-25 Total functional expensesPrograms $2,135,561 · Management $227,993 · Fundraising $155,996$2,519,550
Part X · Balance sheet $3,947,398 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $590,075$435,341
X-2 Savings and temporary cash investmentsStart of year $1,527,534$1,530,435
X-3 Pledges and grants receivableStart of year $464,000$321,000
X-4 Accounts receivableStart of year $198,896$117,081
X-9 Prepaid expenses and deferred chargesStart of year $8,608$9,722
X-10c Land, buildings and equipment, netStart of year $1,376,039$1,369,673
X-12 Other securitiesStart of year $181,771$157,769
X-15 Other assetsStart of year $6,867$6,377
X-16 Total assetsStart of year $4,353,790$3,947,398
X-17 Accounts payable and accrued expensesStart of year $75,058$102,172
X-26 Total liabilitiesStart of year $75,058$102,172
X-27 Net assets without donor restrictionsStart of year $2,696,858$2,953,555
X-28 Net assets with donor restrictionsStart of year $1,581,874$891,671
X-32 Total net assets or fund balancesStart of year $4,278,732$3,845,226
X-33 Total liabilities and net assetsStart of year $4,353,790$3,947,398
Part XI · Reconciliation of net assets $3,845,226 net assets at year end
XI-1 Total revenue$2,112,472
XI-2 Total expenses$2,519,550
XI-3 Revenue less expenses−$407,078
XI-4 Net assets at start of year$4,278,732
XI-5 Net unrealized gains (losses) on investments−$24,322
XI-7 Investment expenses−$2,106
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,845,226

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

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