Childrens Center for Behavioral Development FY2023 filing

Tax-deductible

Cahokia Hgts, IL501(c)(3)EducationEIN 37-0823848

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Providing day treatment, outpatient and twenty-four hour treatment to children with Behavioral problems.

501(c)(3) charity; gifts are tax-deductible.
34¢ of each $1 spent went to programs.
$24K 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 5
filings with a surplus
Average surplus $36K a year · 42% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
34%
of spending
Concern: 34% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$24K
to officers and key staff · 53% of spending
Concern: pay to officers and key staff is 53% of spending; over 30%.
Pt VII · Sec A
Cash reserves
74 mo
of spending, in cash
Looks good: 73.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.8M
541% of total assets
Concern: liabilities are 541% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$86K
-3% vs prior year
Spent
$46K
To programs
34%
Net assets
−$1.4M
By yearFY2021–FY2025
Revenue
$86K
FY2023▼ -3%
Revenue by fiscal year
FY2021$67K
FY2022$88K
FY2023$86K
FY2024$128K
FY2025$63K
Expenses
$46K
FY2023▲ +8%
Expenses by fiscal year
FY2021$103K
FY2022$42K
FY2023$46K
FY2024$32K
FY2025$28K
Net assets
−$1.4M
FY2023▲ +3%
Net assets by fiscal year
FY2021−$1.5M
FY2022−$1.5M
FY2023−$1.4M
FY2024−$1.3M
FY2025−$1.3M

From the FY2023 Form 990 (year ending June 2023) · see the original

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 1979.

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

Where the money goes

34 cents of each dollar spent went to programs.

Program services 34% · $16K Management & general 66% · $30K

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

2 people listed on the 990; $24K 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
V/P-Secretar
$12,000Pt VII · Sec A
$12,000Pt VII · Sec A

Mike Lundy’s $12K as V/P-Secretar is at the 41st percentile of top reported officer pay among 146 <$100K education 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Mike Lundy$12,000$15,000$12,000$12,000$12,000
Daniel Polites$12,000$12,000$12,000$12,000$12,000
Joe Gasparich———$12,000$12,000

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 15aNo

Programs and updates

Offers day, outpatient, and 24-hour treatment for children with behavioral problems.

Provided by the organization

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1 program service account for $16K of program spending, described in the organization's own filed words · FY2022.
01

The center rents an 8 acre campus educational center consisting of a 48 bed, 24/7 residential building for boys from throughout the state of illinois who have behavioral problems. Another building includes 10 classrooms plus a gym and cafeteria where an alternative high school is provided for boys from local school districts who cannot…

$16Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$86K
Ln 12
Fees for servicesLn 2g$83K
Investment incomeLn 3$3K
Money outPt IX
$46K
Ln 25
Programscol B$16K
Managementcol C$30K
Owns and owesPt X
−$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$279K
Total assetsLn 16$324K
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$83K
Investment incomeLn 3$3K
Total revenueLn 12$86K
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$228K
Cash and savings togetherLn 1–2$279K
Land, buildings, equipmentLn 10c$20K
Other assetsLn 15$42
Total assetsLn 16$324K
LiabilitiesLn 26$1.8M
Net assetsLn 32−$1.4M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$240K$279K
Land, buildings, equipmentLn 10c$21K$20K
Total assetsLn 16$286K$324K
LiabilitiesLn 26$1.8M$1.8M
Net assetsLn 32−$1.5M−$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$24K$24K
Accounting feesLn 11c$4K$4K
Depreciation, depletion and amortizationLn 22$932$932
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$15K$15K$698
Total functional expensesLn 25$46K$16K$30K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $63K$28K$34K−$1.3M 990 PDF
FY2024 $128K$32K$96K−$1.3M 990 PDF
FY2023 Viewing $86K$46K$40K−$1.4M 990 PDF
FY2022 $88K$42K$46K−$1.5M 990 PDF
FY2021 $67K$103K−$36K−$1.5M 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 $85,809 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $83,241$83,241
VIII-3 Investment incomeExcluded from tax $2,568$2,568
VIII-12 Total revenueRelated to mission $83,241 · Excluded from tax $2,568$85,809
Part IX · Statement of functional expenses $45,508 across 5 lines filed
IX-5 Pay of current officers, directors and key staffManagement $24,000$24,000
IX-11c Accounting feesManagement $3,700$3,700
IX-22 Depreciation, depletion and amortizationPrograms $932$932
IX-23 InsuranceManagement $1,523$1,523
IX-24 Other expenses (24a–d)Programs $14,655 · Management $698$15,353
IX-25 Total functional expensesPrograms $15,587 · Management $29,921 · Fundraising $0$45,508
Part X · Balance sheet $324,091 assets, 10 lines filed
Asset lines not itemized here account for $25,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $89,520$51,394
X-2 Savings and temporary cash investmentsStart of year $150,468$228,035
X-10c Land, buildings and equipment, netStart of year $20,552$19,620
X-15 Other assets$42
X-16 Total assetsStart of year $285,540$324,091
X-25 Other liabilitiesStart of year $1,756,483$1,754,733
X-26 Total liabilitiesStart of year $1,756,483$1,754,733
X-27 Net assets without donor restrictionsStart of year −$1,470,943−$1,430,642
X-32 Total net assets or fund balancesStart of year −$1,470,943−$1,430,642
X-33 Total liabilities and net assetsStart of year $285,540$324,091
Part XI · Reconciliation of net assets −$1,430,642 net assets at year end
XI-1 Total revenue$85,809
XI-2 Total expenses$45,508
XI-3 Revenue less expenses$40,301
XI-4 Net assets at start of year−$1,470,943
XI-10 Net assets at end of year−$1,430,642

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

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