Saw INC FY2023 filing

Tax-deductible

Warrensvl Hts, OH501(c)(3)Since 1969EmploymentEIN 34-1049486

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To secure employment opportunities for people with developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$171K 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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FY2023 · 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
4 of 5
filings with a surplus
Average surplus $746K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$171K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $72K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.4M
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.6M
+13% vs prior year
Spent
$10.3M
To programs
82%
Net assets
$6.3M
By yearFY2020–FY2024
Revenue
$10.6M
FY2023▲ +13%
Revenue by fiscal year
FY2020$6.7M
FY2021$11.0M
FY2022$9.4M
FY2023$10.6M
FY2024$12.3M
Expenses
$10.3M
FY2023▲ +15%
Expenses by fiscal year
FY2020$7.9M
FY2021$8.4M
FY2022$9.0M
FY2023$10.3M
FY2024$10.5M
Net assets
$6.3M
FY2023▲ +6%
Net assets by fiscal year
FY2020$3.4M
FY2021$5.9M
FY2022$6.0M
FY2023$6.3M
FY2024$8.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Jul 1970.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $8.5M Management & general 18% · $1.8M

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

10 people listed on the 990; $171K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$171,087Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Judith Carey’s $111K as Chief Executive Officer is at the 5th percentile of top reported officer pay among 414 $10–100M employment 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
Judith Carey$110,763$171,087$121,000$121,500$121,592
Laura Cooper$99,028————

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

Connects people with developmental disabilities to meaningful jobs.

Provided by the organization

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3 program services account for $8.5M of program spending, described in the organization's own filed words · FY2023.
01

Provided operations of 4 adult activity centers to assist individuals with developmental disabilities in choosing and achieving a life of increasing capability. Employed 280 of these individuals during 2023.

$6.1Mprogram expense
02

Group employment activities which serve as training grounds for saw employees in the community in the areas of custodial maintenance, grounds maintenance and community enclaves. Employed 104 of these individuals during 2023.

$2.0Mprogram expense
03

Non medical transportation provides individuals with disabilities rides to and from their place of residence to saw centers and programs. Provided 59 individuals with rides in 2023.

$438Kprogram 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 2 funders$72K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$10.6M
Ln 12
Fees for servicesLn 2g$9.9M
Gifts and grantsLn 1h$610K
Investment incomeLn 3$108K
Money outPt IX
$10.3M
Ln 25
Programscol B$8.5M
Managementcol C$1.8M
Owns and owesPt X
$6.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$9.8M
LiabilitiesLn 26$3.4M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$610K
Government grantsLn 1e$592K
Fees for servicesLn 2g$9.9M
Investment incomeLn 3$108K
Other incomeLn 4–11$11K
Gains on assetsLn 7$5K
Total revenueLn 12$10.6M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$169K
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$4.0M
Land, buildings, equipmentLn 10c$783K
Other assetsLn 15$2.8M
Total assetsLn 16$9.8M
LiabilitiesLn 26$3.4M
Net assetsLn 32$6.3M
OperationsPt I, VI
EmployeesI 5552
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$2.9M$1.7M
InvestmentsLn 11–13$2.7M$4.0M
Land, buildings, equipmentLn 10c$567K$783K
Total assetsLn 16$8.7M$9.8M
LiabilitiesLn 26$2.7M$3.4M
Net assetsLn 32$6.0M$6.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$181K$181K
Other salaries and wagesLn 7$6.4M$5.6M$755K
Other employee benefitsLn 9$1.4M$1.3M$83K
Payroll taxesLn 10$586K$517K$69K
Legal feesLn 11b$27K$27K
Accounting feesLn 11c$84K$84K
Other fees for servicesLn 11g$196K$100K$95K
Advertising and promotionLn 12$65K$1K$64K
Office expensesLn 13$471K$226K$245K
OccupancyLn 16$677K$445K$233K
TravelLn 17$13K$13K
Depreciation, depletion and amortizationLn 22$67K$60K$7K
InsuranceLn 23$123K$123K
Other expenses (24a–d)Ln 24$98K$98K
All other expensesLn 24e$11K$11K
Total functional expensesLn 25$10.3M$8.5M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $12.3M$10.5M$1.8M$8.0M 990 PDF
FY2023 Viewing $10.6M$10.3M$265K$6.3M 990 PDF
FY2022 $9.4M$9.0M$378K$6.0M 990 PDF
FY2021 $11.0M$8.4M$2.5M$5.9M 990 PDF
FY2020 $6.7M$7.9M−$1.2M$3.4M 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $10,601,802 across 8 lines filed
VIII-1e Government grants$591,988
VIII-1f All other contributions, gifts and grants$17,875
VIII-1h Total contributions, gifts and grants$609,863
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,872,886$9,872,886
VIII-3 Investment incomeExcluded from tax $102,795$102,795
VIII-7 Net gain or loss on sales of assetsExcluded from tax $4,767$4,767
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,491$11,491
VIII-12 Total revenueRelated to mission $9,884,377 · Unrelated business $0 · Excluded from tax $107,562$10,601,802
Part IX · Statement of functional expenses $10,337,194 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $180,567$180,567
IX-7 Other salaries and wagesPrograms $5,609,032 · Management $755,206$6,364,238
IX-9 Other employee benefitsPrograms $1,291,168 · Management $82,846$1,374,014
IX-10 Payroll taxesPrograms $516,956 · Management $68,842$585,798
IX-11b Legal feesManagement $27,330$27,330
IX-11c Accounting feesManagement $83,800$83,800
IX-11g Other fees for servicesPrograms $100,365 · Management $95,230$195,595
IX-12 Advertising and promotionPrograms $1,000 · Management $63,872$64,872
IX-13 Office expensesPrograms $226,041 · Management $244,864$470,905
IX-16 OccupancyPrograms $444,776 · Management $232,658$677,434
IX-17 TravelPrograms $13,146$13,146
IX-22 Depreciation, depletion and amortizationPrograms $59,836 · Management $7,069$66,905
IX-23 InsurancePrograms $123,088$123,088
IX-24 Other expenses (24a–d)Programs $98,438$98,438
IX-24e All other expensesPrograms $11,064$11,064
IX-25 Total functional expensesPrograms $8,494,910 · Management $1,842,284 · Fundraising $0$10,337,194
Part X · Balance sheet $9,756,208 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,825,519$1,485,510
X-2 Savings and temporary cash investmentsStart of year $90,839$168,818
X-4 Accounts receivableStart of year $500,485$520,494
X-9 Prepaid expenses and deferred chargesStart of year $45,558$17,716
X-10c Land, buildings and equipment, netStart of year $567,400$783,414
X-11 Publicly traded securitiesStart of year $2,672,161$4,027,639
X-15 Other assetsStart of year $2,014,095$2,752,617
X-16 Total assetsStart of year $8,716,057$9,756,208
X-17 Accounts payable and accrued expensesStart of year $558,272$441,883
X-19 Deferred revenueStart of year $32,301$48,517
X-25 Other liabilitiesStart of year $2,126,777$2,931,209
X-26 Total liabilitiesStart of year $2,717,350$3,421,609
X-27 Net assets without donor restrictionsStart of year $5,998,707$6,334,599
X-32 Total net assets or fund balancesStart of year $5,998,707$6,334,599
X-33 Total liabilities and net assetsStart of year $8,716,057$9,756,208
Part XI · Reconciliation of net assets $6,334,599 net assets at year end
XI-1 Total revenue$10,601,802
XI-2 Total expenses$10,337,194
XI-3 Revenue less expenses$264,608
XI-4 Net assets at start of year$5,998,707
XI-5 Net unrealized gains (losses) on investments$71,284
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,334,599

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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