Warren County Community Services INC

Tax-deductible

Lebanon, OH501(c)(3)Since 1966EIN 31-0872922Revenue $15.4M in FY2024

On file with the IRSwccsinc.org645 Oak St Ste A, 45036-1751 · Lebanon, OHTax-exempt since Dec 1976Publicly supported charity — 170(b)(1)(A)(vi)

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Health and Welfare organization serving low-income, senior citizens and others in need of assistance in Warren County.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 275 volunteers and 200 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
5 of 5
filings with a surplus
Average surplus $1.2M a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$422K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $29K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.5M
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.4M
-2% vs prior year
Spent
$14.2M
To programs
90%
Net assets
$9.2M
By yearFY2020–FY2024
Revenue
$15.4M
FY2024▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.5M
FY2021$12.9M
FY2022$13.3M
FY2023$15.6M
FY2024$15.4M
Expenses
$14.2M
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$10.9M
FY2021$11.8M
FY2022$12.5M
FY2023$13.3M
FY2024$14.2M
Net assets
$9.2M
FY2024▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$4.9M
FY2022$5.6M
FY2023$8.0M
FY2024$9.2M

From the FY2024 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 Dec 1976.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $12.8M Management & general 9% · $1.3M Fundraising 1% · $84K

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

18 people listed on the 990; $422K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$151,263Pt VII · Sec A
Chief Programs Officer
$94,813Pt VII · Sec A
Chief Operations Officer
$89,859Pt VII · Sec A
Chief Financial Officer
$85,608Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Dawna Fogarty$151,263$120,559$120,103——
Eugene Rose -Exit 520————$134,690
Alena Speed$94,813$31,579———
Holly Roush$89,859$78,306———
Maureen M Hird$85,608$60,382———
Anne Droege—$42,507$77,238$59,818—
Maureen Hird——$51,591$52,728$67,047

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 Warren County Community Services 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

Provides health and welfare assistance to low-income seniors and those needing help in Warren County.

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Provided by the organization

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3 programs · $10.9M · in their own filed words · FY2024
01

Early Head Start & Head Start

High quality early childhood education for infants, toddlers, and preschoolers at our Early Learning Centers spread throughout Warren County. Utilizing Conscious Discipline and Teaching Strategies Gold, we prepare children for school success.

$5.2Mprogram expense
02

Elderly Services Program provides care management, senior nutrition with home delivered meals and congregate meals, and transportation for medical appointments and care in Warren and the surrounding counties for seniors aged 60 and over.

$4.9Mprogram expense
03

Home Energy Assistance and Other Utility Assistance Programs

Provides financial support with energy bills and/or with payment arrangements for low-income households in both the winter and summer months, helping to keep families with children and vulnerable seniors from getting their services disconnected in extreme weather.

$798Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 4 funders$29K
See all 4 funders →
Grants paid · 7 grants · $2.3M · 2021–2024
Unitemized GrantFY2024$300,248
Unitemized GrantFY2024$182,891
Unitemized GrantFY2023$505,860
Unitemized GrantFY2023$277,443
Unitemized GrantFY2022$473,002
Unitemized GrantFY2022$246,124
Unitemized GrantFY2021$273,861

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$15.4M
Ln 12
Fees for servicesLn 2g$7.6M
Gifts and grantsLn 1h$7.5M
Investment incomeLn 3$180K
Money outPt IX
$14.2M
Ln 25
Programscol B$12.8M
Managementcol C$1.3M
Fundraisingcol D$84K
Owns and owesPt X
$9.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.8M
Total assetsLn 16$13.7M
LiabilitiesLn 26$4.5M
PeoplePt VI, VII
18
listed · VII A
PaidVII A4
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.5M
Government grantsLn 1e$7.4M
Noncash giftsLn 1g$45K
Fees for servicesLn 2g$7.6M
Investment incomeLn 3$180K
Other incomeLn 4–11$24K
Gains on assetsLn 7$11K
Total revenueLn 12$15.4M
Assets in detailPt X, end of year
CashLn 1$5.5M
SavingsLn 2$394K
Cash and savings togetherLn 1–2$5.8M
InvestmentsLn 11–13$403K
Land, buildings, equipmentLn 10c$6.3M
Other assetsLn 15$128K
Total assetsLn 16$13.7M
LiabilitiesLn 26$4.5M
Net assetsLn 32$9.2M
OperationsPt I, VI
EmployeesI 5200
VolunteersI 6275
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 FY24End FY24
Cash and savingsLn 1–2$5.4M$5.8M
InvestmentsLn 11–13$347K$403K
Land, buildings, equipmentLn 10c$6.0M$6.3M
Total assetsLn 16$12.9M$13.7M
LiabilitiesLn 26$4.9M$4.5M
Net assetsLn 32$8.0M$9.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$483K$483K
Pay of current officers, directors and key staffLn 5$522K$494K$28K
Other salaries and wagesLn 7$6.2M$5.9M$296K$395
Pension plan contributionsLn 8$85K$85K$245
Other employee benefitsLn 9$1.3M$1.2M$105K$1K
Legal feesLn 11b$392$356$31$5
Accounting feesLn 11c$43K$39K$3K$594
Other fees for servicesLn 11g$1.6M$1.4M$124K$21K
Advertising and promotionLn 12$925$824$44$57
Office expensesLn 13$441K$421K$14K$7K
Information technologyLn 14$171K$93K$78K
OccupancyLn 16$375K$248K$127K
TravelLn 17$190K$151K$28K$11K
InterestLn 20$118K$118K
Depreciation, depletion and amortizationLn 22$471K$471K$150
InsuranceLn 23$156K$119K$37K
Other expenses (24a–d)Ln 24$2.0M$2.0M$21K$12K
All other expensesLn 24e$98K$79K$16K$3K
Total functional expensesLn 25$14.2M$12.8M$1.3M$84K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $15.4M$14.2M$1.2M$9.2M 990 PDF
FY2023 $15.6M$13.3M$2.3M$8.0M 990 PDF
FY2022 $13.3M$12.5M$788K$5.6M 990 PDF
FY2021 $12.9M$11.8M$1.1M$4.9M 990 PDF
FY2020 $11.5M$10.9M$605K$3.8M 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 FY2024 990 (6 parts)
Part I · Summary $15,356,155 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,523,200$7,538,096
I-9 Program service revenuePrior year $6,845,389$7,613,962
I-10 Investment incomePrior year $274,285$180,121
I-11 Other revenuePrior year −$38,060$23,976
I-12 Total revenuePrior year $15,604,814$15,356,155
I-13 Grants and similar amounts paidPrior year $783,303$483,139
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,523,376$8,067,028
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,978,560$5,653,795
I-18 Total expensesPrior year $13,285,239$14,203,962
I-19 Revenue less expensesPrior year $2,319,575$1,152,193
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $15,356,155 across 10 lines filed
VIII-1a Federated campaigns$17,000
VIII-1e Government grants$7,424,607
VIII-1f All other contributions, gifts and grants$96,489
VIII-1g Noncash contributions (included above)$44,933
VIII-1h Total contributions, gifts and grants$7,538,096
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,613,962$7,613,962
VIII-3 Investment incomeExcluded from tax $169,345$169,345
VIII-7 Net gain or loss on sales of assetsExcluded from tax $10,776$10,776
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $23,976$23,976
VIII-12 Total revenueRelated to mission $7,613,962 · Unrelated business $0 · Excluded from tax $204,097$15,356,155
Part IX · Statement of functional expenses $14,203,962 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $483,139$483,139
IX-5 Pay of current officers, directors and key staffManagement $494,199 · Fundraising $27,692$521,891
IX-7 Other salaries and wagesPrograms $5,867,609 · Management $295,629 · Fundraising $395$6,163,633
IX-8 Pension plan contributionsPrograms $85,164 · Management $245$85,409
IX-9 Other employee benefitsPrograms $1,190,149 · Management $104,776 · Fundraising $1,170$1,296,095
IX-11b Legal feesPrograms $356 · Management $31 · Fundraising $5$392
IX-11c Accounting feesPrograms $39,112 · Management $3,444 · Fundraising $594$43,150
IX-11g Other fees for servicesPrograms $1,412,421 · Management $124,385 · Fundraising $21,439$1,558,245
IX-12 Advertising and promotionPrograms $824 · Management $44 · Fundraising $57$925
IX-13 Office expensesPrograms $420,683 · Management $13,629 · Fundraising $6,509$440,821
IX-14 Information technologyPrograms $93,018 · Management $77,910$170,928
IX-16 OccupancyPrograms $248,012 · Management $127,168$375,180
IX-17 TravelPrograms $151,003 · Management $28,287 · Fundraising $11,066$190,356
IX-20 InterestPrograms $117,554$117,554
IX-22 Depreciation, depletion and amortizationPrograms $471,027 · Fundraising $150$471,177
IX-23 InsurancePrograms $119,178 · Management $36,556$155,734
IX-24 Other expenses (24a–d)Programs $1,997,616 · Management $21,456 · Fundraising $12,387$2,031,459
IX-24e All other expensesPrograms $79,157 · Management $15,689 · Fundraising $3,028$97,874
IX-25 Total functional expensesPrograms $12,776,022 · Management $1,343,448 · Fundraising $84,492$14,203,962
Part X · Balance sheet $13,705,514 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $5,050,776$5,456,062
X-2 Savings and temporary cash investmentsStart of year $393,685$393,871
X-3 Pledges and grants receivableStart of year $430,923$488,095
X-4 Accounts receivableStart of year $555,368$569,653
X-8 Inventories for sale or useStart of year $1,654$0
X-9 Prepaid expenses and deferred chargesStart of year $29,868$5,202
X-10c Land, buildings and equipment, netStart of year $6,020,726$6,261,818
X-12 Other securitiesStart of year $163,334$193,607
X-13 Program-related investmentsStart of year $183,957$208,979
X-15 Other assetsStart of year $84,231$128,227
X-16 Total assetsStart of year $12,914,522$13,705,514
X-17 Accounts payable and accrued expensesStart of year $1,032,303$1,008,606
X-19 Deferred revenueStart of year $497,689$267,075
X-25 Other liabilitiesStart of year $83,449$128,877
X-26 Total liabilitiesStart of year $4,928,163$4,540,172
X-27 Net assets without donor restrictionsStart of year $7,829,869$9,165,342
X-28 Net assets with donor restrictionsStart of year $156,490$0
X-32 Total net assets or fund balancesStart of year $7,986,359$9,165,342
X-33 Total liabilities and net assetsStart of year $12,914,522$13,705,514
Part XI · Reconciliation of net assets $9,165,342 net assets at year end
XI-1 Total revenue$15,356,155
XI-2 Total expenses$14,203,962
XI-3 Revenue less expenses$1,152,193
XI-4 Net assets at start of year$7,986,359
XI-5 Net unrealized gains (losses) on investments$26,790
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,165,342

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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