Substance Abuse Prevention Services

Tax-deductible

Albion, MI501(c)(3)EIN 38-2872584Revenue $322K in FY2024

On file with the IRSsapsalbion.org600 E Michigan Ave, 49224-1849 · Albion, MITax-exempt since Jan 1994Publicly supported charity — 170(b)(1)(A)(vi)

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Substance Abuse Prevention

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

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
2 of 3
filings with a surplus
Average surplus $19K a year · 7% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 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
<1 mo
of spending, in cash
Concern: -0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $24K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
249% of total assets
Concern: liabilities are 249% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$322K
+23% vs prior year
Spent
$268K
To programs
96%
Net assets
−$19K
By yearFY2020–FY2024
Revenue
$322K
FY2024▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$167K
FY2021$156K
FY2022$246K
FY2023$261K
FY2024$322K
Expenses
$268K
FY2024▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$240K
FY2023$265K
FY2024$268K
Net assets
−$19K
FY2024▼ -464%
Tap a bar for its year
Net assets by fiscal year
FY2020−$7K
FY2021−$5K
FY2022$630
FY2023−$3K
FY2024−$19K

From the FY2024 Form 990 (year ending September 2024) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1994.

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% · $258K Management & general 4% · $10K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Community Representee
$0Pt VII · Sec A
Community Representee
$0Pt VII · Sec A
College School Liaison
$0Pt VII · Sec A
Albion College School Liaison
$0Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
Harry Bonner$63,650$63,650$63,650$63,650

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 Substance Abuse Prevention Services 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Substance Abuse Prevention Services is a nonprofit based in Albion, MI.

Provided by the organization

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1 program · $258K · in their own filed words · FY2023
01

Substance abuse programs in calhoun county michigan funded by federal and state substance abuse grants

$258Kprogram 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$24K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$322K
Ln 12
Gifts and grantsLn 1h$322K
Money outPt IX
$268K
Ln 25
Programscol B$258K
Managementcol C$10K
Owns and owesPt X
−$19K
net assets · Ln 32
Cash and savingsLn 1–2−$3K
Total assetsLn 16$13K
LiabilitiesLn 26$32K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$322K
Government grantsLn 1e$225K
Total revenueLn 12$322K
Assets in detailPt X, end of year
CashLn 1−$3K
Cash and savings togetherLn 1–2−$3K
Total assetsLn 16$13K
LiabilitiesLn 26$32K
Net assetsLn 32−$19K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderSeptember
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−$3K
Total assetsLn 16$25K$13K
LiabilitiesLn 26$28K$32K
Net assetsLn 32−$3K−$19K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$73K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$10K$10K
Advertising and promotionLn 12$711$711
Office expensesLn 13$7K$7K
Information technologyLn 14$2K$2K
OccupancyLn 16$11K$11K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$1K$96$1K
Other expenses (24a–d)Ln 24$148K$148K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$268K$258K$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $322K$268K$54K−$19K 990 PDF
FY2023 $261K$265K−$4K−$3K 990 PDF
FY2022 $246K$240K$6K$630 990 PDF
FY2021 $156K−$5K 990 PDF
FY2020 $167K−$7K 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 $321,983 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $260,997$321,983
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $260,997$321,983
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $68,525$79,025
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $196,478$188,761
I-18 Total expensesPrior year $265,003$267,786
I-19 Revenue less expensesPrior year −$4,006$54,197
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
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 $321,983 across 4 lines filed
VIII-1e Government grants$225,064
VIII-1f All other contributions, gifts and grants$96,919
VIII-1h Total contributions, gifts and grants$321,983
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$321,983
Part IX · Statement of functional expenses $267,786 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $73,034$73,034
IX-10 Payroll taxesPrograms $5,991$5,991
IX-11c Accounting feesPrograms $9,756$9,756
IX-12 Advertising and promotionPrograms $711$711
IX-13 Office expensesManagement $6,790$6,790
IX-14 Information technologyManagement $1,901$1,901
IX-16 OccupancyPrograms $11,404$11,404
IX-17 TravelPrograms $1,073$1,073
IX-19 Conferences, conventions and meetingsPrograms $2,976$2,976
IX-23 InsurancePrograms $96 · Management $1,332$1,428
IX-24 Other expenses (24a–d)Programs $147,702$147,702
IX-24e All other expensesPrograms $5,020$5,020
IX-25 Total functional expensesPrograms $257,763 · Management $10,023 · Fundraising $0$267,786
Part X · Balance sheet $12,782 assets, 8 lines filed
X-1 Cash, non-interest-bearing−$3,223
X-4 Accounts receivableStart of year $23,553$16,005
X-16 Total assetsStart of year $24,702$12,782
X-17 Accounts payable and accrued expensesStart of year $13,476$17,217
X-26 Total liabilitiesStart of year $28,078$31,819
X-27 Net assets without donor restrictionsStart of year −$3,376−$19,037
X-32 Total net assets or fund balancesStart of year −$3,376−$19,037
X-33 Total liabilities and net assetsStart of year $24,702$12,782
Part XI · Reconciliation of net assets −$19,037 net assets at year end
XI-1 Total revenue$321,983
XI-2 Total expenses$267,786
XI-3 Revenue less expenses$54,197
XI-4 Net assets at start of year−$3,376
XI-8 Prior period adjustments−$69,858
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$19,037

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

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