Gateway Services INC FY2021 filing

Tax-deductible

Franklin, IN501(c)(3)Human ServicesEIN 35-1087227

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A future without limits: build community - create opportunity - expect success - change lives. Gateway serves individuals with disabilities, and others with similar service needs.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$114K 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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FY2021 · 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 $253K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$114K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
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
Named funders
3
named funders · $188K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$393K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
+14% vs prior year
Spent
$2.6M
To programs
92%
Net assets
$1.9M
By yearFY2020–FY2024
Revenue
$3.5M
FY2021▲ +14%
Revenue by fiscal year
FY2020$3.1M
FY2021$3.5M
FY2022$2.7M
FY2023$3.1M
FY2024$2.5M
Expenses
$2.6M
FY2021▼ -3%
Expenses by fiscal year
FY2020$2.7M
FY2021$2.6M
FY2022$2.4M
FY2023$2.9M
FY2024$3.1M
Net assets
$1.9M
FY2021▲ +96%
Net assets by fiscal year
FY2020$979K
FY2021$1.9M
FY2022$2.2M
FY2023$2.4M
FY2024$1.8M

From the FY2021 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 Nov 1965.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $2.4M Management & general 8% · $200K

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

13 people listed on the 990; $114K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec. Director
$113,921Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Karen Luehmann’s $149K as Exec. Director is at the 72nd percentile of top reported officer pay among 3868 $1–10M 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

NameFY2024FY2023FY2022FY2021FY2020
Karen Luehmann$148,577$115,475$122,047$113,921$126,083

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers individuals with disabilities and similar needs to build community, create opportunity, and achieve success.

Provided by the organization

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2 program services account for $2.4M of program spending, described in the organization's own filed words · FY2021.
01

Declared an essential service nationwide during COVID-19, access johnson county public transportation continued all service operations throughout 2021 with few new modifications, while maintaining additional safety protocols implemented in 2020.

$1.7Mprogram expense
02

Disability & community servicescommunity employment services served another 44 new referrals in 2021 and assisted 158 individuals with disabilities (2 of whom are deaf or hard of hearing) with their job search, training, and ongoing EMPLOYMENT/CAREER support, including sustaining individual job retention success and longevity in…

$706Kprogram 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 · FY2024
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Gifts and grantsLn 1h$2.5M
Fees for servicesLn 2g$696K
Other incomeLn 4–11$336K
Money outPt IX
$2.6M
Ln 25
Programscol B$2.4M
Managementcol C$200K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$2.3M
LiabilitiesLn 26$393K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.5M
Government grantsLn 1e$1.9M
Fees for servicesLn 2g$696K
Investment incomeLn 3$21K
Other incomeLn 4–11$336K
Gains on assetsLn 7$20K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$328
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$449K
Total assetsLn 16$2.3M
LiabilitiesLn 26$393K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 590
VolunteersI 640
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 FY21End FY21
Cash and savingsLn 1–2$567K$1.3M
Land, buildings, equipmentLn 10c$614K$449K
Total assetsLn 16$1.9M$2.3M
LiabilitiesLn 26$879K$393K
Net assetsLn 32$979K$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$116K$89K$27K
Other salaries and wagesLn 7$1.4M$1.3M$64K
Other employee benefitsLn 9$43K$37K$6K
Payroll taxesLn 10$112K$105K$7K
Legal feesLn 11b$220$220
Accounting feesLn 11c$30K$15K$14K
Office expensesLn 13$74K$61K$13K
OccupancyLn 16$40K$26K$14K
TravelLn 17$12K$11K$50
Conferences, conventions and meetingsLn 19$2K$2K$28
InterestLn 20$3K$3K$286
Depreciation, depletion and amortizationLn 22$188K$178K$11K
InsuranceLn 23$35K$9K$26K
Other expenses (24a–d)Ln 24$593K$577K$15K
All other expensesLn 24e$2K$32$2K
Total functional expensesLn 25$2.6M$2.4M$200K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$3.1M−$565K$1.8M 990 PDF
FY2023 $3.1M$2.9M$182K$2.4M 990 PDF
FY2022 $2.7M$2.4M$284K$2.2M 990 PDF
FY2021 Viewing $3.5M$2.6M$940K$1.9M 990 PDF
FY2020 $3.1M$2.7M$422K$979K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $3,546,408 across 11 lines filed
VIII-1a Federated campaigns$116,174
VIII-1b Membership dues$58
VIII-1e Government grants$1,912,548
VIII-1f All other contributions, gifts and grants$465,125
VIII-1h Total contributions, gifts and grants$2,493,905
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $696,136$696,136
VIII-3 Investment incomeExcluded from tax $240$240
VIII-7 Net gain or loss on sales of assetsExcluded from tax $20,483$20,483
VIII-8 Net income from fundraising eventsExcluded from tax $356$356
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,251 · Unrelated business $27,109 · Excluded from tax $306,928$335,288
VIII-12 Total revenueRelated to mission $697,387 · Unrelated business $27,109 · Excluded from tax $328,007$3,546,408
Part IX · Statement of functional expenses $2,606,678 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $89,355 · Management $26,690$116,045
IX-7 Other salaries and wagesPrograms $1,292,724 · Management $63,742$1,356,466
IX-9 Other employee benefitsPrograms $36,820 · Management $6,234$43,054
IX-10 Payroll taxesPrograms $105,304 · Management $6,600$111,904
IX-11b Legal feesPrograms $220$220
IX-11c Accounting feesPrograms $15,115 · Management $14,500$29,615
IX-13 Office expensesPrograms $61,311 · Management $13,148$74,459
IX-16 OccupancyPrograms $25,603 · Management $14,297$39,900
IX-17 TravelPrograms $11,476 · Management $50$11,526
IX-19 Conferences, conventions and meetingsPrograms $2,462 · Management $28$2,490
IX-20 InterestPrograms $3,006 · Management $286$3,292
IX-22 Depreciation, depletion and amortizationPrograms $177,520 · Management $10,604$188,124
IX-23 InsurancePrograms $8,725 · Management $25,809$34,534
IX-24 Other expenses (24a–d)Programs $577,341 · Management $15,469$592,810
IX-24e All other expensesPrograms $32 · Management $2,207$2,239
IX-25 Total functional expensesPrograms $2,407,014 · Management $199,664 · Fundraising $0$2,606,678
Part X · Balance sheet $2,312,042 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $328$328
X-2 Savings and temporary cash investmentsStart of year $566,665$1,342,824
X-4 Accounts receivableStart of year $645,860$488,211
X-9 Prepaid expenses and deferred chargesStart of year $31,644$32,090
X-10c Land, buildings and equipment, netStart of year $614,156$448,589
X-16 Total assetsStart of year $1,858,653$2,312,042
X-17 Accounts payable and accrued expensesStart of year $431,724$276,958
X-24 Unsecured notes and loans payableStart of year $383,969$45,511
X-25 Other liabilitiesStart of year $63,647$70,530
X-26 Total liabilitiesStart of year $879,340$392,999
X-27 Net assets without donor restrictionsStart of year $309,751$1,419,886
X-28 Net assets with donor restrictionsStart of year $669,562$499,157
X-32 Total net assets or fund balancesStart of year $979,313$1,919,043
X-33 Total liabilities and net assetsStart of year $1,858,653$2,312,042
Part XI · Reconciliation of net assets $1,919,043 net assets at year end
XI-1 Total revenue$3,546,408
XI-2 Total expenses$2,606,678
XI-3 Revenue less expenses$939,730
XI-4 Net assets at start of year$979,313
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,919,043

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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