Autism and Behavior Services FY2022 filing

Tax-deductible

Chattanooga, TN501(c)(3)Human ServicesEIN 26-2286270

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Abs exists to empower individuals and familes, impacted by Autism and other development disabilities, through the evidence based principles of applied Behavior analysis to become valued, contributing members of their community. Abs serves children through 21 years old and adults.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$62K 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

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
1 of 3
filings with a surplus
Average surplus $2K a year · under 1% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$41K
90% of total assets
Concern: liabilities are 90% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$758K
+35% vs prior year
Spent
$816K
To programs
84%
Net assets
$4K
By yearFY2020–FY2024
Revenue
$758K
FY2022▲ +35%
Revenue by fiscal year
FY2020$411K
FY2021$560K
FY2022$758K
FY2023$115
FY2024Not on file
Expenses
$816K
FY2022▲ +75%
Expenses by fiscal year
FY2020$439K
FY2021$467K
FY2022$816K
FY2023Not on file
FY2024Not on file
Net assets
$4K
FY2022▼ -93%
Net assets by fiscal year
FY2020−$31K
FY2021$62K
FY2022$4K
FY2023$3K
FY2024Not on file

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2009.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $689K Management & general 16% · $127K

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

5 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$62,131Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Laura Forkum’s $62K as Executive Director is at the 90th percentile of top reported officer pay among 202 <$100K 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

NameFY2022FY2021FY2020
Laura Forkum$62,131$82,787$85,845

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Empowers individuals with autism and developmental disabilities through behavior analysis for community inclusion.

Provided by the organization

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1 program service account for $689K of program spending, described in the organization's own filed words · FY2022.
01

Provided behavioral services for children through 21 years old and adults

$689Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$758K
Ln 12
Fees for servicesLn 2g$758K
Gifts and grantsLn 1h$5
Money outPt IX
$816K
Ln 25
Programscol B$689K
Managementcol C$127K
Owns and owesPt X
$4K
net assets · Ln 32
Cash and savingsLn 1–2$21K
Total assetsLn 16$46K
LiabilitiesLn 26$41K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5
Fees for servicesLn 2g$758K
Total revenueLn 12$758K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$21K
Land, buildings, equipmentLn 10c$20K
Other assetsLn 15$6K
Total assetsLn 16$46K
LiabilitiesLn 26$41K
Net assetsLn 32$4K
OperationsPt I, VI
EmployeesI 515
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$58K$21K
Land, buildings, equipmentLn 10c$15K$20K
Total assetsLn 16$78K$46K
LiabilitiesLn 26$16K$41K
Net assetsLn 32$62K$4K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$68K$51K$17K
Other salaries and wagesLn 7$510K$457K$52K
Other employee benefitsLn 9$23K$17K$6K
Payroll taxesLn 10$45K$40K$5K
Legal feesLn 11b$85$85
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$17K$729$16K
Office expensesLn 13$17K$15K$2K
Information technologyLn 14$11K$10K$1K
OccupancyLn 16$79K$71K$8K
TravelLn 17$14K$14K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$12K$12K
Depreciation, depletion and amortizationLn 22$2K$2K$218
InsuranceLn 23$4K$4K$157
Other expenses (24a–d)Ln 24$2K$2K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$816K$689K$127K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest 990 PDF
FY2023 $115$3K 990 PDF
FY2022 Viewing $758K$816K−$58K$4K 990 PDF
FY2021 $560K$467K$93K$62K 990 PDF
FY2020 $411K$439K−$29K−$31K 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 (4 parts)
Part VIII · Statement of revenue $757,837 across 4 lines filed
VIII-1f All other contributions, gifts and grants$5
VIII-1h Total contributions, gifts and grants$5
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $757,832$757,832
VIII-12 Total revenueRelated to mission $757,832 · Unrelated business $0 · Excluded from tax $0$757,837
Part IX · Statement of functional expenses $815,740 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,312 · Management $17,104$68,416
IX-7 Other salaries and wagesPrograms $457,243 · Management $52,483$509,726
IX-9 Other employee benefitsPrograms $17,105 · Management $5,503$22,608
IX-10 Payroll taxesPrograms $40,055 · Management $4,598$44,653
IX-11b Legal feesManagement $85$85
IX-11c Accounting feesManagement $6,031$6,031
IX-11g Other fees for servicesPrograms $729 · Management $15,827$16,556
IX-13 Office expensesPrograms $15,323 · Management $1,703$17,026
IX-14 Information technologyPrograms $9,737 · Management $1,082$10,819
IX-16 OccupancyPrograms $71,230 · Management $7,915$79,145
IX-17 TravelPrograms $14,229$14,229
IX-19 Conferences, conventions and meetingsPrograms $4,059$4,059
IX-20 InterestManagement $11,812$11,812
IX-22 Depreciation, depletion and amortizationPrograms $1,962 · Management $218$2,180
IX-23 InsurancePrograms $3,934 · Management $157$4,091
IX-24 Other expenses (24a–d)Programs $2,001$2,001
IX-24e All other expensesManagement $2,303$2,303
IX-25 Total functional expensesPrograms $688,919 · Management $126,821 · Fundraising $0$815,740
Part X · Balance sheet $45,939 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $48,455$15,055
X-2 Savings and temporary cash investmentsStart of year $9,470$5,470
X-10c Land, buildings and equipment, netStart of year $14,772$19,822
X-15 Other assetsStart of year $5,592$5,592
X-16 Total assetsStart of year $78,289$45,939
X-24 Unsecured notes and loans payableStart of year $13,745$19,319
X-26 Total liabilitiesStart of year $15,932$41,485
X-27 Net assets without donor restrictionsStart of year $62,357$4,454
X-32 Total net assets or fund balancesStart of year $62,357$4,454
X-33 Total liabilities and net assetsStart of year $78,289$45,939
Part XI · Reconciliation of net assets $4,454 net assets at year end
XI-1 Total revenue$757,837
XI-2 Total expenses$815,740
XI-3 Revenue less expenses−$57,903
XI-4 Net assets at start of year$62,357
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,454

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

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