Peak Community Services INC

Tax-deductible

Logansport, IN501(c)(3)Since 1954Human ServicesEIN 35-1091794Revenue $11.2M in FY2024

On file with the IRSpeakcommunity.com1416 Woodlawn Ave, 46947-4456 · Logansport, INTax-exempt since Jul 1956Publicly supported charity — 170(b)(1)(A)(vi)

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To provide opportunities and support the successes of individuals with developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 9 volunteers and 340 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 $1.1M a year · 13% 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$275K
to officers and key staff · 3% of spending
Top officer’s pay higher than 70% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.2 months of spending in cash; 3 or more.
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
$1.7M
9% of total assets
Looks good: liabilities are 9% 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
$11.2M
+4% vs prior year
Spent
$9.5M
To programs
79%
Net assets
$17.7M
By yearFY2020–FY2024
Revenue
$11.2M
FY2024▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.3M
FY2021$7.3M
FY2022$8.4M
FY2023$9.2M
FY2024$10.7M
FY2024$11.2M
Expenses
$9.5M
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.0M
FY2021$6.2M
FY2022$7.6M
FY2023$8.3M
FY2024$9.3M
FY2024$9.5M
Net assets
$17.7M
FY2024▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$11.4M
FY2021$13.0M
FY2022$13.3M
FY2023$14.2M
FY2024$15.8M
FY2024$17.7M

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 Jul 1956.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $7.5M Management & general 20% · $1.9M Fundraising 1% · $49K

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; $275K paid to officers and key staff.

Part VII, Section A · reportable compensation
$275,326Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Christopher Nabors’s $275K as CEO is at the 70th 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Christopher Nabors$275,326$270,374$245,375$186,835$173,739$151,295
Emily Taylor—————$78,995

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 Peak 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

Helps people with developmental disabilities find opportunities and achieve success.

Provided by the organization

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3 programs · $6.0M · in their own filed words · FY2024
01

Supervised Group Living

In the supervised group living program, peak community services, inc. Provides support to adults in 24-HOUR supervised group home settings. The goal of this program is to help each client reach a maximum level of independence at home, at work, and in the community.

$4.1Mprogram expense
02

Community Living

In the community living program, peak community services, inc. Provides support to adults who live independently in houses or apartments. Training and support are provided to each individual at the level necessary for them to achieve success.

$1.7Mprogram expense
03

Work Services

Some individuals need to develop job skills before moving to integrated employment. The work services program offers light industrial assembly and packaging services while offering a training environment to adults with developmental disabilities.

$203Kprogram 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$16

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$11.2M
Ln 12
Fees for servicesLn 2g$9.1M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$548K
Money outPt IX
$9.5M
Ln 25
Programscol B$7.5M
Managementcol C$1.9M
Fundraisingcol D$49K
Owns and owesPt X
$17.7M
net assets · Ln 32
Cash and savingsLn 1–2$8.8M
Total assetsLn 16$19.4M
LiabilitiesLn 26$1.7M
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$1.4M
Government grantsLn 1e$1.1M
Noncash giftsLn 1g$157K
Fees for servicesLn 2g$9.1M
Investment incomeLn 3$548K
Other incomeLn 4–11$95K
Gains on assetsLn 7$13K
Total revenueLn 12$11.2M
Assets in detailPt X, end of year
CashLn 1$7.1M
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$8.8M
InvestmentsLn 11–13$4.5M
Land, buildings, equipmentLn 10c$5.1M
Other assetsLn 15$15K
Total assetsLn 16$19.4M
LiabilitiesLn 26$1.7M
Net assetsLn 32$17.7M
OperationsPt I, VI
EmployeesI 5340
VolunteersI 69
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$7.1M$8.8M
InvestmentsLn 11–13$3.9M$4.5M
Land, buildings, equipmentLn 10c$4.3M$5.1M
Total assetsLn 16$16.7M$19.4M
LiabilitiesLn 26$911K$1.7M
Net assetsLn 32$15.8M$17.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$302K$302K
Other salaries and wagesLn 7$6.2M$5.4M$836K$913
Pension plan contributionsLn 8$11K$8K$3K$248
Other employee benefitsLn 9$534K$393K$129K$12K
Payroll taxesLn 10$473K$397K$75K$253
Legal feesLn 11b$33K$13K$20K
Accounting feesLn 11c$60K$22K$38K
Other fees for servicesLn 11g$337K$337K
Office expensesLn 13$239K$118K$121K$340
Information technologyLn 14$55K$55K
OccupancyLn 16$553K$320K$233K$1K
TravelLn 17$186K$181K$4K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$51K$51K
Depreciation, depletion and amortizationLn 22$294K$225K$68K
InsuranceLn 23$36K$36K
Other expenses (24a–d)Ln 24$81K$35K$12K$35K
All other expensesLn 24e$6K$2K$4K
Total functional expensesLn 25$9.5M$7.5M$1.9M$49K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $10.7M$9.3M$1.4M$15.8M 990 PDF
FY2023 $9.2M$8.3M$900K$14.2M 990 PDF
FY2022 $8.4M$7.6M$773K$13.3M 990 PDF
FY2021 $7.3M$6.2M$1.1M$13.0M 990 PDF
FY2020 $7.3M$6.0M$1.2M$11.4M 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 FY2024 990 (6 parts)
Part I · Summary $11,156,130 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,137,503$1,414,098
I-9 Program service revenuePrior year $9,079,131$9,098,829
I-10 Investment incomePrior year $397,268$547,900
I-11 Other revenuePrior year $78,285$95,303
I-12 Total revenuePrior year $10,692,187$11,156,130
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,292,496$7,525,145
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,033,041$1,932,995
I-18 Total expensesPrior year $9,325,537$9,458,140
I-19 Revenue less expensesPrior year $1,366,650$1,697,990
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $11,156,130 across 10 lines filed
VIII-1e Government grants$1,109,331
VIII-1f All other contributions, gifts and grants$304,767
VIII-1g Noncash contributions (included above)$156,951
VIII-1h Total contributions, gifts and grants$1,414,098
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,098,829$9,098,829
VIII-3 Investment incomeExcluded from tax $534,545$534,545
VIII-6 Net rental income or lossExcluded from tax $85,200$85,200
VIII-7 Net gain or loss on sales of assetsExcluded from tax $13,355$13,355
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,103$10,103
VIII-12 Total revenueRelated to mission $9,108,932 · Excluded from tax $633,100$11,156,130
Part IX · Statement of functional expenses $9,458,140 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $302,469$302,469
IX-7 Other salaries and wagesPrograms $5,367,867 · Management $836,180 · Fundraising $913$6,204,960
IX-8 Pension plan contributionsPrograms $8,259 · Management $2,713 · Fundraising $248$11,220
IX-9 Other employee benefitsPrograms $392,844 · Management $129,065 · Fundraising $11,781$533,690
IX-10 Payroll taxesPrograms $397,269 · Management $75,284 · Fundraising $253$472,806
IX-11b Legal feesPrograms $12,518 · Management $20,300$32,818
IX-11c Accounting feesPrograms $21,814 · Management $37,700$59,514
IX-11g Other fees for servicesPrograms $336,523$336,523
IX-13 Office expensesPrograms $117,932 · Management $120,831 · Fundraising $340$239,103
IX-14 Information technologyPrograms $54,843$54,843
IX-16 OccupancyPrograms $319,566 · Management $232,553 · Fundraising $1,344$553,463
IX-17 TravelPrograms $181,392 · Management $4,146$185,538
IX-19 Conferences, conventions and meetingsPrograms $3,579$3,579
IX-20 InterestManagement $50,624$50,624
IX-22 Depreciation, depletion and amortizationPrograms $225,473 · Management $68,236$293,709
IX-23 InsurancePrograms $36,223$36,223
IX-24 Other expenses (24a–d)Programs $34,859 · Management $11,811 · Fundraising $34,540$81,210
IX-24e All other expensesPrograms $2,340 · Management $3,508$5,848
IX-25 Total functional expensesPrograms $7,513,301 · Management $1,895,420 · Fundraising $49,419$9,458,140
Part X · Balance sheet $19,402,216 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $5,436,453$7,099,507
X-2 Savings and temporary cash investmentsStart of year $1,677,261$1,742,639
X-3 Pledges and grants receivableStart of year $49,691$49,691
X-4 Accounts receivableStart of year $1,146,561$837,822
X-9 Prepaid expenses and deferred chargesStart of year $125,402$83,925
X-10c Land, buildings and equipment, netStart of year $4,271,652$5,070,649
X-11 Publicly traded securitiesStart of year $3,949,824$4,503,308
X-15 Other assetsStart of year $13,816$14,675
X-16 Total assetsStart of year $16,670,660$19,402,216
X-17 Accounts payable and accrued expensesStart of year $618,672$566,561
X-26 Total liabilitiesStart of year $910,635$1,653,718
X-27 Net assets without donor restrictionsStart of year $15,436,028$17,274,647
X-28 Net assets with donor restrictionsStart of year $323,997$473,851
X-32 Total net assets or fund balancesStart of year $15,760,025$17,748,498
X-33 Total liabilities and net assetsStart of year $16,670,660$19,402,216
Part XI · Reconciliation of net assets $17,748,498 net assets at year end
XI-1 Total revenue$11,156,130
XI-2 Total expenses$9,458,140
XI-3 Revenue less expenses$1,697,990
XI-4 Net assets at start of year$15,760,025
XI-5 Net unrealized gains (losses) on investments$313,570
XI-9 Other changes in net assets−$23,087
XI-10 Net assets at end of year$17,748,498

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

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