Caspar INC FY2020 filing

Tax-deductible

Boston, MA501(c)(3)Since 1970Mental HealthEIN 23-7193288Revenue $6.1M in FY2020

On file with the IRScasparinc.org66 Canal St, 02114-2002 · Boston, MATax-exempt since Jun 1972Publicly supported — 509(a)(2)

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Caspar's mission is to provide community-based services to those affected by substance use disorders. Caspar offers a comprehensive array of outreach, shelter, stabilization, residential aftercare, and prevention services to meet the needs of the populations.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
1 of 5
filings with a surplus
Average deficit $502K a year · 7% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $149K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.8M
49% of total assets
Looks good: liabilities are 49% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 21 voting members
Looks good: 20 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.1M
Spent
$5.7M
To programs
91%
Net assets
$4.0M
By yearFY2020–FY2024
Revenue
$6.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$6.1M
FY2021$7.5M
FY2022$7.8M
FY2023$8.3M
FY2024$8.3M
FY2024$9.6M
Expenses
$5.7M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$5.7M
FY2021$7.7M
FY2022$8.0M
FY2023$9.4M
FY2024$9.8M
FY2024$11.3M
Net assets
$4.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$4.0M
FY2021$4.0M
FY2022$4.9M
FY2023$4.8M
FY2024$4.6M
FY2024$4.5M

From the FY2020 Form 990 (year ending June 2020) · 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 Jun 1972.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $5.1M Management & general 9% · $521K

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

26 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President/CEO
$0Pt VII · Sec A
SVP Services
$0Pt VII · Sec A
Asst Treasurer/SVP/CFO
$0Pt VII · Sec A
SVP Operations
$0Pt VII · Sec A
$0Pt VII · Sec A
Asst Clerk
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A

Maureen Cunningham’s $104K as Program Director is at the 31st 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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Maureen Cunnigham——$110,120$122,136$116,788
Maureen Cunningham$104,084$107,453———

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.

See Caspar INC executive salaries →

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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

Offers community services for substance abuse, including outreach, shelter, and aftercare.

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Provided by the organization

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3 programs · $5.1M · in their own filed words · FY2019
01

Residential Services

This program provides both men's and women's residential treatment programs. These gender specific programs focus on the distinct recovery issues of men and WOMEN.THE women's residential program focuses on the distinct recovery issues and needs of women, such as a history of trauma and abuse, eating disorders and the loss of children due…

$2.5Mprogram expense
02

Emergency Service Center

Caspar operates one of three homelessshelters in massachusetts that are funded to provide daytime andovernight services to men and women with a history of active substanceuse. In addition to crisis stabilization and on site medical and mentalhealth care, the emergency service center provides counseling, casemanagement, referral, and…

$2.3Mprogram expense
03

Firststep street outreach team offers life saving alternatives tounsheltered homeless men and women who are affected by substance abuse,mental illness, and medical complications associated with life on thestreets. Firststep staff engage homeless people where they are andbuild trusting relationships.

$323Kprogram 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
See all 9 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$6.1M
Ln 12
Fees for servicesLn 2g$5.0M
Gifts and grantsLn 1h$1.0M
Other incomeLn 4–11$12K
Money outPt IX
$5.7M
Ln 25
Programscol B$5.1M
Managementcol C$521K
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$932K
Total assetsLn 16$7.8M
LiabilitiesLn 26$3.8M
PeoplePt VI, VII
26
listed · VII A
PaidVII A0
Voting boardVI 1a21
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Noncash giftsLn 1g$82K
Fees for servicesLn 2g$5.0M
Investment incomeLn 3$2K
Other incomeLn 4–11$12K
Total revenueLn 12$6.1M
Assets in detailPt X, end of year
CashLn 1$932K
Cash and savings togetherLn 1–2$932K
Land, buildings, equipmentLn 10c$5.7M
Total assetsLn 16$7.8M
LiabilitiesLn 26$3.8M
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 5156
VolunteersI 6125
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 FY20End FY20
Cash and savingsLn 1–2$768K$932K
Land, buildings, equipmentLn 10c$5.8M$5.7M
Total assetsLn 16$7.2M$7.8M
LiabilitiesLn 26$3.6M$3.8M
Net assetsLn 32$3.7M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.8M$2.8M
Pension plan contributionsLn 8$15K$15K
Other employee benefitsLn 9$149K$149K
Payroll taxesLn 10$219K$219K
Management feesLn 11a$521K$521K
Other fees for servicesLn 11g$41K$41K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$66K$66K
OccupancyLn 16$923K$923K
TravelLn 17$25K$25K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$201K$201K
Other expenses (24a–d)Ln 24$652K$652K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$5.7M$5.1M$521K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $8.3M$9.8M−$1.4M$4.6M 990 PDF
FY2023 $8.3M$9.4M−$1.1M$4.8M 990 PDF
FY2022 $7.8M$8.0M−$206K$4.9M 990 PDF
FY2021 $7.5M$7.7M−$202K$4.0M 990 PDF
FY2020 Viewing $6.1M$5.7M$440K$4.0M 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
See the full FY2020 990 (6 parts)
Part I · Summary $6,100,060 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $525,710$1,046,737
I-9 Program service revenuePrior year $4,428,737$5,039,052
I-10 Investment incomePrior year $0$2,127
I-11 Other revenuePrior year $14,645$12,144
I-12 Total revenuePrior year $4,969,092$6,100,060
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 $2,836,662$3,213,548
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,867,456$2,446,628
I-18 Total expensesPrior year $4,704,118$5,660,176
I-19 Revenue less expensesPrior year $264,974$439,884
Part VI · Governance 20 of 21 board members independent, no flags
VI-1a Voting members of the governing body21
VI-1b Independent voting members20
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $6,100,060 across 6 lines filed
Lines not itemized here account for $12,144 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,046,737
VIII-1g Noncash contributions (included above)$82,172
VIII-1h Total contributions, gifts and grants$1,046,737
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,039,052$5,039,052
VIII-3 Investment incomeExcluded from tax $2,127$2,127
VIII-12 Total revenueRelated to mission $5,051,196 · Unrelated business $0 · Excluded from tax $2,127$6,100,060
Part IX · Statement of functional expenses $5,660,176 across 14 lines filed
IX-7 Other salaries and wagesPrograms $2,830,798$2,830,798
IX-8 Pension plan contributionsPrograms $14,756$14,756
IX-9 Other employee benefitsPrograms $149,131$149,131
IX-10 Payroll taxesPrograms $218,863$218,863
IX-11a Management feesManagement $521,416$521,416
IX-11g Other fees for servicesPrograms $40,744$40,744
IX-12 Advertising and promotionPrograms $12,056$12,056
IX-13 Office expensesPrograms $65,789$65,789
IX-16 OccupancyPrograms $922,515$922,515
IX-17 TravelPrograms $25,250$25,250
IX-19 Conferences, conventions and meetingsPrograms $1,363$1,363
IX-22 Depreciation, depletion and amortizationPrograms $200,543$200,543
IX-24 Other expenses (24a–d)Programs $652,439$652,439
IX-24e All other expensesPrograms $4,513$4,513
IX-25 Total functional expensesPrograms $5,138,760 · Management $521,416 · Fundraising $0$5,660,176
Part X · Balance sheet $7,793,046 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $768,161$931,850
X-3 Pledges and grants receivableStart of year $138,525$30,307
X-4 Accounts receivableStart of year $480,014$1,109,638
X-9 Prepaid expenses and deferred chargesStart of year $5,903$5,903
X-10c Land, buildings and equipment, netStart of year $5,842,537$5,715,348
X-16 Total assetsStart of year $7,235,140$7,793,046
X-17 Accounts payable and accrued expensesStart of year $338,082$691,399
X-19 Deferred revenueStart of year $4,167$4,167
X-26 Total liabilitiesStart of year $3,554,395$3,840,009
X-27 Net assets without donor restrictionsStart of year $3,649,650$3,921,942
X-28 Net assets with donor restrictionsStart of year $31,095$31,095
X-32 Total net assets or fund balancesStart of year $3,680,745$3,953,037
X-33 Total liabilities and net assetsStart of year $7,235,140$7,793,046
Part XI · Reconciliation of net assets $3,953,037 net assets at year end
XI-1 Total revenue$6,100,060
XI-2 Total expenses$5,660,176
XI-3 Revenue less expenses$439,884
XI-4 Net assets at start of year$3,680,745
XI-9 Other changes in net assets−$167,591
XI-10 Net assets at end of year$3,953,037

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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