Association for Individual Development FY2023 filing

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To empower people with physical, developmental, intellectual and mental health challenges to enjoy lives of dignity and purpose.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$859K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
4 of 6
filings with a surplus
Average surplus $3.1M a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 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
$859K
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
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $608K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.1M
11% of total assets
Looks good: liabilities are 11% 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
$52.8M
+47% vs prior year
Spent
$43.1M
To programs
85%
Net assets
$26.1M
By yearFY2020–FY2025
Revenue
$52.8M
FY2023▲ +47%
Tap a bar for its year
Revenue by fiscal year
FY2020$33.8M
FY2021$39.4M
FY2022$36.0M
FY2023$52.8M
FY2024$52.5M
FY2025$57.7M
Expenses
$43.1M
FY2023▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$34.2M
FY2021$34.5M
FY2022$36.5M
FY2023$43.1M
FY2024$48.7M
FY2025$56.3M
Net assets
$26.1M
FY2023▲ +60%
Tap a bar for its year
Net assets by fiscal year
FY2020$12.1M
FY2021$17.5M
FY2022$16.3M
FY2023$26.1M
FY2024$29.8M
FY2025$31.3M

From the FY2023 Form 990 (year ending June 2023) · 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 (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1963.

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% · $36.8M Management & general 14% · $6.0M Fundraising 1% · $296K

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

19 people listed on the 990; $859K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President/CEO
$170,871Pt VII · Sec A
$162,683Pt VII · Sec A
CFO (thru April 2024)
$124,116Pt VII · Sec A
VP - Mental Health
$108,020Pt VII · Sec A
$102,980Pt VII · Sec A
VP - Equity & Inclusion
$102,781Pt VII · Sec A
VP - Crisis & Outreach
$87,205Pt VII · Sec A
Director
$0Pt VII · Sec A

Frances L Baker’s $210K as President/CEO is at the 49th 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Frances L Baker$210,168$206,928$170,871$165,761$165,761$160,404
Rajnish Mandrelle$188,219$185,916$162,683$134,288$134,288$150,010
Lynn O'Shea—————$180,877
Wanda Thomas———$180,430$180,430$130,000
Joanne Furnas$149,657$145,650$108,020$99,589$99,589$110,011
Kimberly Buckheister$135,502$134,752$87,205———
Courtney Littlejohn$135,237$135,237$102,781$76,085$76,085—
Stephanie Norwood$132,502$129,265$102,980$89,131$89,131—

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 Association for Individual Development executive salaries →

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 health challenges live with dignity and purpose.

Questions for Association for Individual Development

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Your first name shows with your question. Association for Individual Development answers here, for everyone.

3 programs · $30.3M · in their own filed words · FY2022
01

Developmental Disability Community Living Services

Residential and support services to individuals with developmental disabilities intended to promote community integration, independence in daily living and economic self sufficiency.

$16.4Mprogram expense
02

Behavioral Health and Crisis Intervention Services

Outpatient counseling and psychiatric services, psychosocial rehabilitation, victims services, crisis intervention and crisis line.

$7.9Mprogram expense
03

Community Integration and Employment Services

Rehab centers, developmental training, janitorial and job placement services. Provides long-term training in work, daily living and adaptive skills to maximize independent funtioning and qualify for advanced vocational training programs. Assists individuals in finding jobs throughout the area and provides subsequent coaching support.

$6.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 10 funders →
Grants paid · 6 grants · $337K · 2022–2024
Unitemized GrantFY2024$177,515
Unitemized GrantFY2024$49,165
Unitemized GrantFY2023$62,462
Unitemized GrantFY2023$15,786
Unitemized GrantFY2022$17,741
Unitemized GrantFY2022$14,149

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2024 · $1.7M federal money spent
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Direct$998K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Direct$355K
Emergency Solutions Grant ProgramDepartment of Housing and Urban Development · ALN 14.231 · Direct$136K
Subminimum Wage to Competitive Inegreated EmploymentDepartment of Education · ALN 84.421 · Direct$125K
Social Services Block GrantDepartment of Health and Human Services · ALN 93.667 · Direct$92K

The auditor reported: a material weakness in money controls.

Year ending Jun 2023 · $1.9M federal money spent
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Direct$1.4M
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Direct$307K
Emergency Solutions Grant ProgramDepartment of Housing and Urban Development · ALN 14.231 · Direct$149K
Social Services Block GrantDepartment of Health and Human Services · ALN 93.667 · Direct$92K

The auditor reported no findings.

Year ending Jun 2022 · $928K federal money spent
Coronavirus State and Local Fiscal Recovery FundsDepartment of the Treasury · ALN 21.027 · Direct$499K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Direct$111K
Enhanced Mobility of Seniors and Individuals with DisabilitiesDepartment of Transportation · ALN 20.513 · Direct$110K
Block Grants for Community Mental Health ServicesDepartment of Health and Human Services · ALN 93.958 · Direct$109K
Social Services Block GrantDepartment of Health and Human Services · ALN 93.667 · Direct$92K

Plus 2 smaller programs.

The auditor reported no findings.

Year ending Jun 2021 · $982K federal money spent
Enhanced Mobility of Seniors and Individuals with DisabilitiesDepartment of Transportation · ALN 20.513 · Direct$844K
Social Services Block GrantDepartment of Health and Human Services · ALN 93.667 · Direct$92K
Job Access and Reverse Commute ProgramDepartment of Transportation · ALN 20.516 · Direct$41K
New Freedom ProgramDepartment of Transportation · ALN 20.521 · Direct$3K
Supported Employment Services for Individuals with the Most Significant DisabilitiesDepartment of Education · ALN 84.187 · Direct$1K

Plus 1 smaller program.

The auditor reported no findings.

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$52.8M
Ln 12
Fees for servicesLn 2g$37.1M
Gifts and grantsLn 1h$14.3M
Investment incomeLn 3$747K
Money outPt IX
$43.1M
Ln 25
Programscol B$36.8M
Managementcol C$6.0M
Fundraisingcol D$296K
Owns and owesPt X
$26.1M
net assets · Ln 32
Cash and savingsLn 1–2$8.8M
Total assetsLn 16$29.1M
LiabilitiesLn 26$3.1M
PeoplePt VI, VII
19
listed · VII A
PaidVII A7
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14.3M
Government grantsLn 1e$12.1M
Fundraising eventsLn 1c$74K
Fees for servicesLn 2g$37.1M
Investment incomeLn 3$747K
Other incomeLn 4–11$659K
Gains on assetsLn 7−$41K
Total revenueLn 12$52.8M
Assets in detailPt X, end of year
CashLn 1$7.3M
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$8.8M
Pledges and grants receivableLn 3$8.2M
Prepaid expenses and deferred chargesLn 9$311K
Land, buildings, equipmentLn 10c$11.2M
Other assetsLn 15$610K
Total assetsLn 16$29.1M
LiabilitiesLn 26$3.1M
Net assetsLn 32$26.1M
OperationsPt I, VI
EmployeesI 5818
VolunteersI 653
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$4.5M$8.8M
Land, buildings, equipmentLn 10c$9.4M$11.2M
Total assetsLn 16$19.8M$29.1M
LiabilitiesLn 26$3.5M$3.1M
Net assetsLn 32$16.3M$26.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$32K$32K
Pay of current officers, directors and key staffLn 5$991K$901K$82K$8K
Other salaries and wagesLn 7$27.7M$25.2M$2.3M$219K
Other employee benefitsLn 9$3.8M$3.4M$369K$30K
Payroll taxesLn 10$2.2M$1.9M$207K$17K
Lobbying feesLn 11d$42K$42K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$2.5M$687K$1.8M$522
OccupancyLn 16$2.4M$2.1M$295K$3K
Depreciation, depletion and amortizationLn 22$652K$579K$73K$24
Other expenses (24a–d)Ln 24$2.4M$1.6M$797K$14K
All other expensesLn 24e$301K$243K$54K$4K
Total functional expensesLn 25$43.1M$36.8M$6.0M$296K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $57.7M$56.3M$1.5M$31.3M 990 PDF
FY2024Filed with the IRS May 14, 2025 $52.5M$48.7M$3.7M$29.8M 990 PDF
FY2023 ViewingFiled with the IRS May 15, 2024 $52.8M$43.1M$9.6M$26.1M 990 PDF
FY2022Filed with the IRS May 15, 2023 $36.0M$36.5M−$529K$16.3M 990 PDF
FY2021Filed with the IRS May 13, 2022 $39.4M$34.5M$4.9M$17.5M 990 PDF
FY2020Filed with the IRS May 11, 2021 $33.8M$34.2M−$443K$12.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $52,750,187 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,512,452$14,282,838
I-9 Program service revenuePrior year $28,918,704$37,061,138
I-10 Investment incomePrior year $434,735$747,061
I-11 Other revenuePrior year $136,672$659,150
I-12 Total revenuePrior year $36,002,563$52,750,187
I-13 Grants and similar amounts paidPrior year $4,442$31,890
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $29,234,943$34,739,744
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,292,075$8,378,355
I-18 Total expensesPrior year $36,531,460$43,149,989
I-19 Revenue less expensesPrior year −$528,897$9,600,198
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $52,750,187 across 12 lines filed
VIII-1a Federated campaigns$1,404
VIII-1c Fundraising events$74,317
VIII-1e Government grants$12,092,354
VIII-1f All other contributions, gifts and grants$2,114,763
VIII-1h Total contributions, gifts and grants$14,282,838
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $37,061,138$37,061,138
VIII-3 Investment incomeExcluded from tax $788,526$788,526
VIII-6 Net rental income or lossExcluded from tax $424,099$424,099
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$41,465−$41,465
VIII-8 Net income from fundraising eventsExcluded from tax $169,682$169,682
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $65,369$65,369
VIII-12 Total revenueRelated to mission $37,061,138 · Unrelated business $0 · Excluded from tax $1,406,211$52,750,187
Part IX · Statement of functional expenses $43,149,989 across 12 lines filed
IX-2 Grants to domestic individualsPrograms $31,890$31,890
IX-5 Pay of current officers, directors and key staffPrograms $900,735 · Management $82,292 · Fundraising $7,833$990,860
IX-7 Other salaries and wagesPrograms $25,225,266 · Management $2,304,618 · Fundraising $219,356$27,749,240
IX-9 Other employee benefitsPrograms $3,441,190 · Management $368,988 · Fundraising $30,400$3,840,578
IX-10 Payroll taxesPrograms $1,935,021 · Management $206,955 · Fundraising $17,090$2,159,066
IX-11d Lobbying feesPrograms $42,000$42,000
IX-11f Investment management feesManagement $8,930$8,930
IX-11g Other fees for servicesPrograms $686,581 · Management $1,849,885 · Fundraising $522$2,536,988
IX-16 OccupancyPrograms $2,095,892 · Management $294,521 · Fundraising $3,173$2,393,586
IX-22 Depreciation, depletion and amortizationPrograms $578,884 · Management $73,026 · Fundraising $24$651,934
IX-24 Other expenses (24a–d)Programs $1,633,018 · Management $797,327 · Fundraising $13,747$2,444,092
IX-24e All other expensesPrograms $242,822 · Management $53,817 · Fundraising $4,186$300,825
IX-25 Total functional expensesPrograms $36,813,299 · Management $6,040,359 · Fundraising $296,331$43,149,989
Part X · Balance sheet $29,133,100 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,085,219$7,303,311
X-2 Savings and temporary cash investmentsStart of year $2,433,618$1,529,941
X-3 Pledges and grants receivableStart of year $5,547,463$8,210,602
X-9 Prepaid expenses and deferred chargesStart of year $289,838$311,111
X-10c Land, buildings and equipment, netStart of year $9,416,548$11,168,626
X-15 Other assetsStart of year $29,238$609,509
X-16 Total assetsStart of year $19,801,924$29,133,100
X-17 Accounts payable and accrued expensesStart of year $1,834,044$2,200,123
X-19 Deferred revenueStart of year $435,414$282,446
X-23 Secured mortgages and notes payableStart of year $1,250,000$0
X-25 Other liabilitiesStart of year $0$582,169
X-26 Total liabilitiesStart of year $3,519,458$3,064,738
X-27 Net assets without donor restrictionsStart of year $16,099,641$25,902,538
X-28 Net assets with donor restrictionsStart of year $182,825$165,824
X-32 Total net assets or fund balancesStart of year $16,282,466$26,068,362
X-33 Total liabilities and net assetsStart of year $19,801,924$29,133,100
Part XI · Reconciliation of net assets $26,068,362 net assets at year end
XI-1 Total revenue$52,750,187
XI-2 Total expenses$43,149,989
XI-3 Revenue less expenses$9,600,198
XI-4 Net assets at start of year$16,282,466
XI-5 Net unrealized gains (losses) on investments$88,690
XI-9 Other changes in net assets$97,008
XI-10 Net assets at end of year$26,068,362

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

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