Blue River Services INC FY2023 filing

Tax-deductible

Corydon, IN501(c)(3)Since 1959EIN 35-1101603Revenue $18.4M in FY2023

On file with the IRSbrsinc.orgPo Box 547, 47112-0547 · Corydon, INTax-exempt since Jul 1961School — 170(b)(1)(A)(ii)

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To assist people with diabilities in realizing maximum personal growth and development in home, work, and community by providing a continuum of individualized serves and supports in settings least restrictive for the needs of the individual. As an adjunct to these Services, whenever possible, Blue River Services, INC. Will serve the similar needs of the general community by providing Services in non-segregated, community-based settings which emphasize the integrated inclusion of people with disabilities into all areas of life which are enjoyed by members of the community.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $435K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.1M
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.4M
+0.8% vs prior year
Spent
$17.4M
To programs
96%
Net assets
$24.8M
By yearFY2021–FY2025
Revenue
$18.4M
FY2023▲ +0.8%
Tap a bar for its year
Revenue by fiscal year
FY2021$19.9M
FY2022$18.3M
FY2023$18.4M
FY2024$19.0M
FY2025$21.0M
Expenses
$17.4M
FY2023▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2021$15.5M
FY2022$15.7M
FY2023$17.4M
FY2024$18.8M
FY2025$18.6M
Net assets
$24.8M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$21.1M
FY2022$23.6M
FY2023$24.8M
FY2024$25.5M
FY2025$27.8M

From the FY2023 Form 990 (year ending June 2023) · 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: FY2025. IRS ruling in Jul 1961.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $16.8M Management & general 4% · $627K Fundraising 0% · $11K

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Blue River 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports people with disabilities to grow and participate fully in home, work, and community life.

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Provided by the organization

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3 programs · $4.9M · in their own filed words · FY2022
01

First Steps Systems Development and Spoe

Provides assistance for infants to toddlers with disabilities. 4,289 children were served in FY2023.

$2.3Mprogram expense
02

21ST century - provides after school assistance to students who may need additional assistance. This assistance can be in the form of tutoring and activities that tie to what they are learning in the classroom. 417 children recieved this service in FY2023.

$1.5Mprogram expense
03

First Steps Ed Team

This program served 3,734 infants to toddlers with disabilities. Assessment and evaluation services paid for by first steps to bring parents and child together with a team of professionals to identify any development delay or disability and recommend early intervention services that may benefit the child,

$1.2Mprogram 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 · FY2024
See all 6 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$18.4M
Ln 12
Fees for servicesLn 2g$10.4M
Gifts and grantsLn 1h$7.4M
Investment incomeLn 3$693K
Money outPt IX
$17.4M
Ln 25
Programscol B$16.8M
Managementcol C$627K
Fundraisingcol D$11K
Owns and owesPt X
$24.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.1M
Total assetsLn 16$28.9M
LiabilitiesLn 26$4.1M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.4M
Government grantsLn 1e$7.0M
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$8K
Fees for servicesLn 2g$10.4M
Investment incomeLn 3$693K
Gains on assetsLn 7$663K
Total revenueLn 12$18.4M
Assets in detailPt X, end of year
CashLn 1$1.7M
SavingsLn 2$2.4M
Cash and savings togetherLn 1–2$4.1M
InvestmentsLn 11–13$2.6M
Land, buildings, equipmentLn 10c$20.0M
Other assetsLn 15$341K
Total assetsLn 16$28.9M
LiabilitiesLn 26$4.1M
Net assetsLn 32$24.8M
OperationsPt I, VI
EmployeesI 5492
VolunteersI 66
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$3.6M$4.1M
InvestmentsLn 11–13$2.6M
Land, buildings, equipmentLn 10c$22.0M$20.0M
Total assetsLn 16$28.6M$28.9M
LiabilitiesLn 26$5.0M$4.1M
Net assetsLn 32$23.6M$24.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$9.4M$9.3M$9K
Pension plan contributionsLn 8$134K$134K
Other employee benefitsLn 9$836K$836K$100
Payroll taxesLn 10$687K$686K$748
Management feesLn 11a$1.6M$1.6M$233
Legal feesLn 11b$10K$8K$2K
Accounting feesLn 11c$71K$40K$31K
Other fees for servicesLn 11g$1.5M$1.5M$6K
Advertising and promotionLn 12$22K$8K$5K$9K
Office expensesLn 13$742K$722K$18K$1K
Information technologyLn 14$27K$16K$11K
OccupancyLn 16$479K$407K$72K
TravelLn 17$610K$594K$16K
Conferences, conventions and meetingsLn 19$48K$47K$695
InterestLn 20$28K$27K$357
Depreciation, depletion and amortizationLn 22$423K$409K$14K
InsuranceLn 23$25K$2K$22K
Other expenses (24a–d)Ln 24$820K$407K$412K$30
All other expensesLn 24e$17K$9K$7K$959
Total functional expensesLn 25$17.4M$16.8M$627K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $21.0M$18.6M$2.4M$27.8M 990 PDF
FY2024 $19.0M$18.8M$236K$25.5M 990 PDF
FY2023 Viewing $18.4M$17.4M$991K$24.8M 990 PDF
FY2022 $18.3M$15.7M$2.5M$23.6M 990 PDF
FY2021 $19.9M$15.5M$4.5M$21.1M 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 (6 parts)
Part I · Summary $18,405,060 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,824,280$7,370,417
I-9 Program service revenuePrior year $10,435,364$10,414,732
I-10 Investment incomePrior year $63,982$692,563
I-11 Other revenuePrior year −$59,777−$72,652
I-12 Total revenuePrior year $18,263,849$18,405,060
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 $9,673,823$11,009,203
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $6,050,081$6,405,276
I-18 Total expensesPrior year $15,723,904$17,414,479
I-19 Revenue less expensesPrior year $2,539,945$990,581
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
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 $18,405,060 across 13 lines filed
Lines not itemized here account for $109,338 of total revenue; see the IRS return.
VIII-1a Federated campaigns$50,000
VIII-1c Fundraising events$8,164
VIII-1e Government grants$6,958,867
VIII-1f All other contributions, gifts and grants$353,386
VIII-1g Noncash contributions (included above)$2,500
VIII-1h Total contributions, gifts and grants$7,370,417
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,414,732$10,414,732
VIII-3 Investment incomeExcluded from tax $29,349$29,349
VIII-6 Net rental income or lossRelated to mission −$197,973−$197,973
VIII-7 Net gain or loss on sales of assetsExcluded from tax $663,214$663,214
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,983$15,983
VIII-12 Total revenueRelated to mission $10,342,080 · Unrelated business $0 · Excluded from tax $692,563$18,405,060
Part IX · Statement of functional expenses $17,414,479 across 19 lines filed
IX-7 Other salaries and wagesPrograms $9,342,016 · Management $9,288$9,351,304
IX-8 Pension plan contributionsPrograms $134,289$134,289
IX-9 Other employee benefitsPrograms $836,337 · Management $100$836,437
IX-10 Payroll taxesPrograms $686,425 · Management $748$687,173
IX-11a Management feesPrograms $1,595,135 · Management $233$1,595,368
IX-11b Legal feesPrograms $7,841 · Management $1,868$9,709
IX-11c Accounting feesPrograms $39,794 · Management $30,775$70,569
IX-11g Other fees for servicesPrograms $1,484,309 · Management $5,605$1,489,914
IX-12 Advertising and promotionPrograms $8,020 · Management $4,920 · Fundraising $8,700$21,640
IX-13 Office expensesPrograms $722,495 · Management $18,478 · Fundraising $1,492$742,465
IX-14 Information technologyPrograms $15,954 · Management $10,927$26,881
IX-16 OccupancyPrograms $407,077 · Management $71,827$478,904
IX-17 TravelPrograms $593,980 · Management $16,019$609,999
IX-19 Conferences, conventions and meetingsPrograms $47,473 · Management $695$48,168
IX-20 InterestPrograms $27,373 · Management $357$27,730
IX-22 Depreciation, depletion and amortizationPrograms $408,821 · Management $13,928$422,749
IX-23 InsurancePrograms $2,472 · Management $22,054$24,526
IX-24 Other expenses (24a–d)Programs $407,414 · Management $412,121 · Fundraising $30$819,565
IX-24e All other expensesPrograms $8,678 · Management $7,452 · Fundraising $959$17,089
IX-25 Total functional expensesPrograms $16,775,903 · Management $627,395 · Fundraising $11,181$17,414,479
Part X · Balance sheet $28,864,159 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $1,672,878$1,701,112
X-2 Savings and temporary cash investmentsStart of year $1,913,890$2,357,015
X-3 Pledges and grants receivableStart of year $1,013,210$1,334,076
X-4 Accounts receivableStart of year $658,166$438,446
X-8 Inventories for sale or useStart of year $40,102$28,427
X-9 Prepaid expenses and deferred chargesStart of year $86,564$70,774
X-10c Land, buildings and equipment, netStart of year $21,951,986$20,006,479
X-12 Other securities$2,579,586
X-14 Intangible assetsStart of year $6,750$6,750
X-15 Other assetsStart of year $1,261,548$341,494
X-16 Total assetsStart of year $28,605,094$28,864,159
X-17 Accounts payable and accrued expensesStart of year $1,345,590$1,133,048
X-19 Deferred revenueStart of year $154,177$71,778
X-25 Other liabilitiesStart of year $0$341,912
X-26 Total liabilitiesStart of year $5,006,397$4,108,387
X-27 Net assets without donor restrictionsStart of year $6,227,656$9,909,416
X-28 Net assets with donor restrictionsStart of year $17,371,041$14,846,356
X-32 Total net assets or fund balancesStart of year $23,598,697$24,755,772
X-33 Total liabilities and net assetsStart of year $28,605,094$28,864,159
Part XI · Reconciliation of net assets $24,755,772 net assets at year end
XI-1 Total revenue$18,405,060
XI-2 Total expenses$17,414,479
XI-3 Revenue less expenses$990,581
XI-4 Net assets at start of year$23,598,697
XI-9 Other changes in net assets$166,494
XI-10 Net assets at end of year$24,755,772

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

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