Adelphoi USA INC

Tax-deductible

Latrobe, PA501(c)(3)Since 1972Human ServicesEIN 23-7170997

To assist children, youth and families overcome social, emotional and behavioral difficulties.

501(c)(3) charity; gifts are tax-deductible.
Run by 10 volunteers and 66 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · 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 6
filings with a surplus
Average surplus $491K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 11% of spending
Top officer’s pay higher than 70% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $192K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$16.6M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.4M
+21% vs prior year
Spent
$10.7M
To programs
0%
Net assets
$14.6M
By yearFY2020–FY2025
Revenue
$12.4M
FY2025▲ +21%
Revenue by fiscal year
FY2020$8.2M
FY2021$7.9M
FY2022$8.1M
FY2023$8.9M
FY2024$10.2M
FY2025$12.4M
Expenses
$10.7M
FY2025▲ +4%
Expenses by fiscal year
FY2020$7.0M
FY2021$7.5M
FY2022$8.0M
FY2023$9.1M
FY2024$10.3M
FY2025$10.7M
Net assets
$14.6M
FY2025▲ +13%
Net assets by fiscal year
FY2020$15.4M
FY2021$13.2M
FY2022$13.2M
FY2023$13.0M
FY2024$12.9M
FY2025$14.6M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CAdelphoi USA INC
EINHdr · item D23-7170997
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 1973
Year of formationHdr · item L1972
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CLatrobe, PA
NTEE classificationIRS BMFHuman Services (P20)
WebsiteHdr · item Jwww.adelphoi.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Management & general $1.00
Management & general100%$10.7M
Total functional expensesLn 25$10.7M

Finances

Money in and out, what it owns and owes

Spent on programs
0%
of spending reaches programs
Months of spending covered by cash
3.6mo
months of spending covered by cash and easy-to-sell investments▲ +620% vs prior filing year
Surplus or deficit
+13%
as % of revenue, this year▲ ×17 vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$31.2M
FY2025▲ +32%
Total assets by fiscal year
FY2020$23.7M
FY2021$21.1M
FY2022$22.6M
FY2023$24.1M
FY2024$23.6M
FY2025$31.2M
Total liabilities
$16.6M
FY2025▲ +55%
Total liabilities by fiscal year
FY2020$8.3M
FY2021$8.0M
FY2022$9.3M
FY2023$11.1M
FY2024$10.7M
FY2025$16.6M
Revenue less expensesPt I · Ln 19$1.7M
Total assetsPt X · Ln 16$31.2M
Spent on programsPt IX · col B0%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 49

Balance Sheet

Part X · end of year
CashLn 1$3.2M
Total assetsLn 16$31.2M
Total liabilitiesLn 26$16.6M
Total net assetsLn 32$14.6M
Months of cash on handcomputed3.6

Statement of Revenue

Part VIII
Program service revenue$10.4M · 84%
Contributions & grants$1.5M · 12%
Other revenue$360K · 3%
Investment income$179K · 1%
Program service revenue84%$10.4M
Contributions & grants12%$1.5M
Other revenue3%$360K
Investment income1%$179K
— government grantsLn 1e$1.2M
Total revenueLn 12$12.4M

Money in detail

Form 990 · FY2025 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $3.2M · Operating expenses/yr $10.7M
3.6 months
Where the money goes
Program services
Program services $0 · Total expenses $10.7M
0%
Management & General
Management & general $10.7M · Total expenses $10.7M
100%
Fundraising
Fundraising $0 · Total expenses $10.7M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $134K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $1.5M · Total revenue $12.4M
12%
Government reliance
Government grants $1.2M · Total revenue $12.4M
10%
Earned-income share
Program service revenue $10.4M · Total revenue $12.4M
84%
Investment reliance
Investment income $179K · Total revenue $12.4M
+1%
Program self-sufficiency
Program service revenue $10.4M · Total expenses $10.7M
97%
Growth & trend
Revenue change from last year
This year $12.4M · Prior year $10.2M
+21%
Revenue, average yearly change over 5 years
FY2019 $8.2M · FY2024 $12.4M
+9%
Net assets change over the year
End of year $14.6M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $12.4M · Expenses $10.7M
+13%
Debts compared to what it owns
Total liabilities — · Total assets $31.2M
—
Net assets compared to what it owns
Net assets $14.6M · Total assets $31.2M
47%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $31.2M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Nancy Kukovich · Reported title CEO · Highest reported compensation $277K · Total expenses $10.7M
3%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $5.8M · Total expenses $10.7M
54%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on management, % of spending 100%——
Fundraising cost, % of gifts 0%——
Revenue growth 21%——
Legal fees, % of spending 0.9%——
Accounting fees, % of spending 0.6%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$276,943Pt VII · Sec A
$161,545Pt VII · Sec A
$160,851Pt VII · Sec A
$158,616Pt VII · Sec A
$149,044Pt VII · Sec A
VP of Market
$142,413Pt VII · Sec A
$105,219Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Nancy Kukovich’s $277K as CEO is at the 70th percentile of top reported officer pay among 3122 $10–100M 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Nancy Kukovich$276,943$264,871$259,665$249,761$240,567$239,718
Todd Watkins$161,545$146,216$138,921$123,849——
Dana Maldet$160,851$143,040$127,216$116,353$92,065—
Michael Ziemianski$158,616$142,252$138,362$135,459$131,212$124,955
David Hirsh Left 122024$149,044—————
Shawn Peck—$144,966$145,674$131,131——
Karyn Pratt$142,413$129,720$117,566$111,736$109,159—
Edward Depasquale————$140,755$134,087

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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Governance & Policies

Part VI
  • 10Voting board membersPt VI · Ln 1a
  • 9Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Helps children, youth, and families overcome social, emotional, and behavioral challenges.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
01

To aid in developing and supporting programs aimed at addressing human and social services needs.

Pt IX · col B

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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 2 funders$192K

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $12.4M$10.7M+21% 990 PDF
FY2024 $10.2M$10.3M+15% 990 PDF
FY2023 $8.9M$9.1M+10% 990 PDF
FY2022 $8.1M$8.0M+2% 990 PDF
FY2021 $7.9M$7.5M-3% 990 PDF
FY2020 $8.2M$7.0M 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

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $12,385,947 across 8 lines filed
VIII-1e Government grants$1,224,521
VIII-1f All other contributions, gifts and grants$243,514
VIII-1h Total contributions, gifts and grants$1,468,035
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,379,454$10,379,454
VIII-3 Investment incomeExcluded from tax $141,545$141,545
VIII-7 Net gain or loss on sales of assetsRelated to mission $37,323$37,323
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $359,590$359,590
VIII-12 Total revenueRelated to mission $10,776,367 · Excluded from tax $141,545$12,385,947
Part IX · Statement of functional expenses $10,731,534 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $463,150$463,150
IX-7 Other salaries and wagesManagement $3,738,080$3,738,080
IX-8 Pension plan contributionsManagement $139,057$139,057
IX-9 Other employee benefitsManagement $1,101,963$1,101,963
IX-10 Payroll taxesManagement $308,213$308,213
IX-11b Legal feesManagement $99,152$99,152
IX-11c Accounting feesManagement $59,101$59,101
IX-11d Lobbying feesManagement $60,000$60,000
IX-11g Other fees for servicesManagement $1,346,011$1,346,011
IX-12 Advertising and promotionManagement $332,003$332,003
IX-13 Office expensesManagement $93,999$93,999
IX-16 OccupancyManagement $365,660$365,660
IX-17 TravelManagement $34,891$34,891
IX-19 Conferences, conventions and meetingsManagement $27,643$27,643
IX-20 InterestManagement $250,077$250,077
IX-22 Depreciation, depletion and amortizationManagement $1,550,257$1,550,257
IX-23 InsuranceManagement $615,767$615,767
IX-24 Other expenses (24a–d)Management $105,362$105,362
IX-24e All other expensesManagement $41,148$41,148
IX-25 Total functional expensesPrograms $0 · Management $10,731,534 · Fundraising $0$10,731,534
Part X · Balance sheet $31,186,854 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $389,951$3,205,173
X-3 Pledges and grants receivable$225,000
X-4 Accounts receivableStart of year $964,186$156,367
X-9 Prepaid expenses and deferred chargesStart of year $335,346$725,951
X-10c Land, buildings and equipment, netStart of year $21,385,973$25,898,513
X-14 Intangible assetsStart of year $5,460$5,460
X-15 Other assetsStart of year $525,978$970,390
X-16 Total assetsStart of year $23,606,894$31,186,854
X-17 Accounts payable and accrued expensesStart of year $1,644,476$1,537,430
X-19 Deferred revenueStart of year $608,084$6,861,735
X-25 Other liabilitiesStart of year $54,307$569,705
X-26 Total liabilitiesStart of year $10,684,810$16,590,287
X-27 Net assets without donor restrictionsStart of year $12,450,689$13,880,128
X-28 Net assets with donor restrictionsStart of year $471,395$716,439
X-32 Total net assets or fund balancesStart of year $12,922,084$14,596,567
X-33 Total liabilities and net assetsStart of year $23,606,894$31,186,854
Part XI · Reconciliation of net assets $14,596,567 net assets at year end
XI-1 Total revenue$12,385,947
XI-2 Total expenses$10,731,534
XI-3 Revenue less expenses$1,654,413
XI-4 Net assets at start of year$12,922,084
XI-9 Other changes in net assets$20,070
XI-10 Net assets at end of year$14,596,567

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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