Baldwin Substance Abuse Services FY2020 filing

Tax-deductible

Bay Minette, AL501(c)(3)Mental HealthEIN 26-0845847Revenue $277K in FY2020

On file with the IRS104 Hand Avenue Suite 101, 36507-4825 · Bay Minette, ALTax-exempt since Jun 2008Publicly supported — 509(a)(2)

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The organization provides evaluations and referrals of defendants from courts to educational Services and treatment Services. They also monitor and track referrals to assure compliance with court orders.

501(c)(3) charity; gifts are tax-deductible.
19¢ of each $1 spent went to programs.
$102K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
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
3 of 6
filings with a surplus
Average deficit $331 a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
19%
of spending
Concern: 19% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 39% of spending
Concern: pay to officers and key staff is 39% of spending; over 30%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
3% of total assets
Looks good: liabilities are 3% 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
$277K
Spent
$262K
To programs
19%
Net assets
$134K
By yearFY2020–FY2025
Revenue
$277K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$277K
FY2021$265K
FY2022$250K
FY2023$259K
FY2024$271K
FY2025$277K
Expenses
$262K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$262K
FY2021$270K
FY2022$264K
FY2023$251K
FY2024$257K
FY2025$297K
Net assets
$134K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$134K
FY2021$129K
FY2022$115K
FY2023$123K
FY2024$137K
FY2025$117K

From the FY2020 Form 990 (year ending September 2020) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 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 Jun 2008.

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

Where the money goes

19 cents of each dollar spent went to programs.

Program services 19% · $49K Management & general 81% · $213K

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

8 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Program Dire
$101,880Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

James E Ball’s $122K as Program Dire is at the 93rd percentile of top reported officer pay among 2094 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2023FY2022FY2021FY2020
James E Ball$122,335$106,702$103,247$96,935$101,880

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 Baldwin Substance Abuse Services 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 15aNo

Programs and updates

Evaluates defendants, refers them to services, and tracks court order compliance.

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Provided by the organization

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1 program · $49K · in their own filed words · FY2019
01

Provides evaluations and referrals of defendants from courts to educational services, treatment services, to monitor and track referrals to assure compliance with courts order.

$49Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$277K
Ln 12
Fees for servicesLn 2g$276K
Investment incomeLn 3$166
Money outPt IX
$262K
Ln 25
Programscol B$49K
Managementcol C$213K
Owns and owesPt X
$134K
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$139K
LiabilitiesLn 26$5K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$276K
Investment incomeLn 3$166
Total revenueLn 12$277K
Assets in detailPt X, end of year
CashLn 1$22K
SavingsLn 2$114K
Cash and savings togetherLn 1–2$136K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$139K
LiabilitiesLn 26$5K
Net assetsLn 32$134K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$121K$136K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$124K$139K
LiabilitiesLn 26$5K$5K
Net assetsLn 32$119K$134K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$159K$24K$135K
Other employee benefitsLn 9$13K$2K$11K
Payroll taxesLn 10$12K$2K$10K
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$100$100
Office expensesLn 13$6K$6K
OccupancyLn 16$25K$25K
TravelLn 17$613$613
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$967$967
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$30K$21K$10K
All other expensesLn 24e$2K$112$2K
Total functional expensesLn 25$262K$49K$213K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $277K$297K−$20K$117K 990 PDF
FY2024 $271K$257K$14K$137K 990 PDF
FY2023 $259K$251K$9K$123K 990 PDF
FY2022 $250K$264K−$14K$115K 990 PDF
FY2021 $265K$270K−$5K$129K 990 PDF
FY2020 Viewing $277K$262K$14K$134K 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 $276,616 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $264,534$276,450
I-10 Investment incomePrior year $227$166
I-11 Other revenue$0
I-12 Total revenuePrior year $264,761$276,616
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $169,872$183,635
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $92,085$78,531
I-18 Total expensesPrior year $261,957$262,166
I-19 Revenue less expensesPrior year $2,804$14,450
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower 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
Part VIII · Statement of revenue $276,616 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $276,450$276,450
VIII-3 Investment incomeExcluded from tax $166$166
VIII-12 Total revenueRelated to mission $276,450 · Excluded from tax $166$276,616
Part IX · Statement of functional expenses $262,166 across 13 lines filed
IX-7 Other salaries and wagesPrograms $23,791 · Management $134,818$158,609
IX-9 Other employee benefitsPrograms $1,959 · Management $11,098$13,057
IX-10 Payroll taxesPrograms $1,795 · Management $10,174$11,969
IX-11c Accounting feesManagement $6,804$6,804
IX-12 Advertising and promotionPrograms $100$100
IX-13 Office expensesManagement $6,038$6,038
IX-16 OccupancyManagement $24,580$24,580
IX-17 TravelPrograms $613$613
IX-19 Conferences, conventions and meetingsManagement $2,700$2,700
IX-22 Depreciation, depletion and amortizationManagement $967$967
IX-23 InsuranceManagement $4,843$4,843
IX-24 Other expenses (24a–d)Programs $20,562 · Management $9,606$30,168
IX-24e All other expensesPrograms $112 · Management $1,606$1,718
IX-25 Total functional expensesPrograms $48,932 · Management $213,234 · Fundraising $0$262,166
Part X · Balance sheet $138,525 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $6,781$21,893
X-2 Savings and temporary cash investmentsStart of year $113,800$113,966
X-10c Land, buildings and equipment, netStart of year $3,633$2,666
X-16 Total assetsStart of year $124,214$138,525
X-25 Other liabilitiesStart of year $4,880$4,741
X-26 Total liabilitiesStart of year $4,880$4,741
X-32 Total net assets or fund balancesStart of year $119,334$133,784
X-33 Total liabilities and net assetsStart of year $124,214$138,525
Part XI · Reconciliation of net assets $133,784 net assets at year end
XI-1 Total revenue$276,616
XI-2 Total expenses$262,166
XI-3 Revenue less expenses$14,450
XI-4 Net assets at start of year$119,334
XI-10 Net assets at end of year$133,784

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

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