Buckeye Community Services Incorporated FY2020 filing

Tax-deductible

Jackson, OH501(c)(3)Since 1977Human ServicesEIN 31-0909573Revenue $18.9M in FY2020

On file with the IRSbuckeyecommunityservices.orgPo Box 604, 45640-0604 · Jackson, OHTax-exempt since Aug 1977Publicly supported charity — 170(b)(1)(A)(vi)

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To provide residential, support, and habilitation home and home care Services for individuals with intellectual and developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$107K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
5 of 5
filings with a surplus
Average surplus $2.1M a year · 11% 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$107K
to officers and key staff · 0.6% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $82
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.9M
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
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
$18.9M
Spent
$16.8M
To programs
85%
Net assets
$5.6M
By yearFY2020–FY2024
Revenue
$18.9M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$18.9M
FY2021$20.0M
FY2022$18.9M
FY2023$18.5M
FY2024$22.4M
Expenses
$16.8M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$16.8M
FY2021$16.8M
FY2022$17.0M
FY2023$18.1M
FY2024$19.4M
Net assets
$5.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$5.6M
FY2021$8.8M
FY2022$10.7M
FY2023$11.2M
FY2024$14.4M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Aug 1977.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $14.2M Management & general 15% · $2.6M

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; $107K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$106,533Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Cindy Brooks’s $110K as Executive Director is at the 5th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Cindy Brooks$109,539$118,075$104,672$84,652—
Iris Milliken————$106,533

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

Programs and updates

Offers home and care services for individuals with intellectual and developmental disabilities.

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Provided by the organization

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1 program · $14.2M · in their own filed words · FY2020
01

Exempt purpose achievements include providing residential and support services for individuals with intellectual and developmental disabilities in facilities and homes located in seven counties of southeastern ohio(athens, gallia, hocking, meigs, jackson, pike, and vinton).

$14.2Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$82

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$18.9M
Ln 12
Fees for servicesLn 2g$16.9M
Other incomeLn 4–11$1.1M
Gifts and grantsLn 1h$826K
Money outPt IX
$16.8M
Ln 25
Programscol B$14.2M
Managementcol C$2.6M
Owns and owesPt X
$5.6M
net assets · Ln 32
Cash and savingsLn 1–2$6.6M
Total assetsLn 16$11.5M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$826K
Government grantsLn 1e$795K
Fees for servicesLn 2g$16.9M
Investment incomeLn 3$5K
Other incomeLn 4–11$1.1M
Gains on assetsLn 7−$1K
Total revenueLn 12$18.9M
Assets in detailPt X, end of year
CashLn 1$682K
SavingsLn 2$5.9M
Cash and savings togetherLn 1–2$6.6M
Land, buildings, equipmentLn 10c$3.5M
Other assetsLn 15$1K
Total assetsLn 16$11.5M
LiabilitiesLn 26$5.9M
Net assetsLn 32$5.6M
OperationsPt I, VI
EmployeesI 5595
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$2.3M$6.6M
Land, buildings, equipmentLn 10c$3.2M$3.5M
Total assetsLn 16$7.1M$11.5M
LiabilitiesLn 26$3.6M$5.9M
Net assetsLn 32$3.5M$5.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$107K$107K
Other salaries and wagesLn 7$11.9M$10.3M$1.6M
Other employee benefitsLn 9$1.2M$998K$159K
Payroll taxesLn 10$1.2M$944K$243K
Management feesLn 11a$22K$19K$3K
Legal feesLn 11b$722$722
Accounting feesLn 11c$77K$27K$49K
Other fees for servicesLn 11g$142K$142K
Office expensesLn 13$81K$29K$51K
OccupancyLn 16$374K$291K$83K
TravelLn 17$163K$148K$15K
InterestLn 20$59K$48K$10K
Depreciation, depletion and amortizationLn 22$276K$247K$30K
InsuranceLn 23$79K$14K$66K
Other expenses (24a–d)Ln 24$1.0M$950K$85K
All other expensesLn 24e$78K$9K$69K
Total functional expensesLn 25$16.8M$14.2M$2.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $22.4M$19.4M$3.0M$14.4M 990 PDF
FY2023 $18.5M$18.1M$354K$11.2M 990 PDF
FY2022 $18.9M$17.0M$2.0M$10.7M 990 PDF
FY2021 $20.0M$16.8M$3.1M$8.8M 990 PDF
FY2020 Viewing $18.9M$16.8M$2.1M$5.6M 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 $18,877,777 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,534$826,467
I-9 Program service revenuePrior year $15,113,192$16,911,825
I-10 Investment incomePrior year −$7,007$4,525
I-11 Other revenuePrior year $309,104$1,134,960
I-12 Total revenuePrior year $15,431,823$18,877,777
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 $12,463,930$14,376,409
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,619,025$2,384,998
I-18 Total expensesPrior year $15,082,955$16,761,407
I-19 Revenue less expensesPrior year $348,868$2,116,370
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
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 $18,877,777 across 8 lines filed
Lines not itemized here account for $11,907 of total revenue; see the IRS return.
VIII-1e Government grants$795,146
VIII-1f All other contributions, gifts and grants$31,321
VIII-1h Total contributions, gifts and grants$826,467
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,911,825$16,911,825
VIII-3 Investment incomeExcluded from tax $5,596$5,596
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,071−$1,071
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,123,053$1,123,053
VIII-12 Total revenueRelated to mission $18,045,714 · Unrelated business $0 · Excluded from tax $5,596$18,877,777
Part IX · Statement of functional expenses $16,761,407 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $106,533$106,533
IX-7 Other salaries and wagesPrograms $10,310,266 · Management $1,614,252$11,924,518
IX-9 Other employee benefitsPrograms $998,222 · Management $159,410$1,157,632
IX-10 Payroll taxesPrograms $944,437 · Management $243,289$1,187,726
IX-11a Management feesPrograms $19,356 · Management $2,537$21,893
IX-11b Legal feesManagement $722$722
IX-11c Accounting feesPrograms $27,131 · Management $49,462$76,593
IX-11g Other fees for servicesPrograms $142,295$142,295
IX-13 Office expensesPrograms $29,297 · Management $51,217$80,514
IX-16 OccupancyPrograms $290,990 · Management $82,711$373,701
IX-17 TravelPrograms $147,759 · Management $14,856$162,615
IX-20 InterestPrograms $48,337 · Management $10,246$58,583
IX-22 Depreciation, depletion and amortizationPrograms $246,738 · Management $29,576$276,314
IX-23 InsurancePrograms $13,687 · Management $65,566$79,253
IX-24 Other expenses (24a–d)Programs $949,592 · Management $84,608$1,034,200
IX-24e All other expensesPrograms $9,185 · Management $69,130$78,315
IX-25 Total functional expensesPrograms $14,177,292 · Management $2,584,115 · Fundraising $0$16,761,407
Part X · Balance sheet $11,547,720 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,093,082$682,358
X-2 Savings and temporary cash investmentsStart of year $1,227,479$5,901,024
X-4 Accounts receivableStart of year $1,590,833$1,423,291
X-9 Prepaid expenses and deferred chargesStart of year $30,688$22,912
X-10c Land, buildings and equipment, netStart of year $3,165,896$3,516,773
X-15 Other assetsStart of year $1,456$1,362
X-16 Total assetsStart of year $7,109,434$11,547,720
X-17 Accounts payable and accrued expensesStart of year $1,818,098$3,917,486
X-26 Total liabilitiesStart of year $3,577,859$5,899,775
X-27 Net assets without donor restrictionsStart of year $3,508,399$5,647,945
X-28 Net assets with donor restrictionsStart of year $23,176$0
X-32 Total net assets or fund balancesStart of year $3,531,575$5,647,945
X-33 Total liabilities and net assetsStart of year $7,109,434$11,547,720
Part XI · Reconciliation of net assets $5,647,945 net assets at year end
XI-1 Total revenue$18,877,777
XI-2 Total expenses$16,761,407
XI-3 Revenue less expenses$2,116,370
XI-4 Net assets at start of year$3,531,575
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,647,945

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

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