This Organization provides adult foster care in homes for up to 51 residents on a 24 hour basis under the State of MI guidelines

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$84K 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

FY2021 · 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
1 of 4
filings with a surplus
Average deficit $63K a year · 3% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$282K
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 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
$2.2M
Spent
$2.2M
To programs
92%
Net assets
$0
By yearFY2021–FY2024
Revenue
$2.2M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$2.2M
FY2022$2.1M
FY2023$2.1M
FY2024$1.6M
Expenses
$2.2M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$2.2M
FY2022$2.2M
FY2023$2.0M
FY2024$1.8M
Net assets
$0
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$0
FY2022$0
FY2023$0
FY2024$0

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1990.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $2.0M Management & general 8% · $184K

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

5 people listed on the 990; $84K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$84,500Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Michele S Kolleth’s $86K as Executive Director is at the 22nd percentile of top reported officer pay among 3868 $1–10M 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Michele S Kolleth$85,500$94,000$86,000$84,500

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 Flushing Association in Transitional Housing 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 15aNo

Programs and updates

Provides 24-hour adult foster care in homes for up to 51 residents.

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2020
01

This organization provides adult foster care in 8 homes for up to 51 residents. Service includes providing medical care, education, recreational activities, room and board, and transportation on a 24 hour basis under the guidelines of the State of Michigan Department of Mental health

$2.2Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$2.2M
Money outPt IX
$2.2M
Ln 25
Programscol B$2.0M
Managementcol C$184K
Owns and owesPt X
$0
net assets · Ln 32
Cash and savingsLn 1–2$280K
Total assetsLn 16$282K
LiabilitiesLn 26$282K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.2M
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$280K
Cash and savings togetherLn 1–2$280K
Total assetsLn 16$282K
LiabilitiesLn 26$282K
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 586
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$332K$280K
Total assetsLn 16$334K$282K
LiabilitiesLn 26$334K$282K
Net assetsLn 32$0$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$84K$84K
Other salaries and wagesLn 7$1.6M$1.6M$60K
Other employee benefitsLn 9$44K$44K$88
Payroll taxesLn 10$145K$143K$2K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$8K$8K
Office expensesLn 13$3K$3K
OccupancyLn 16$32K$28K$4K
TravelLn 17$28K$26K$2K
InsuranceLn 23$24K$23K$717
Other expenses (24a–d)Ln 24$192K$176K$16K
All other expensesLn 24e$38K$38K
Total functional expensesLn 25$2.2M$2.0M$184K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.6M$1.8M−$158K$0 990 PDF
FY2023 $2.1M$2.0M$32K$0 990 PDF
FY2022 $2.1M$2.2M−$70K$0 990 PDF
FY2021 Viewing $2.2M$2.2M−$56K$0 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,158,663 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,154,209$2,158,663
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $2,154,209$2,158,663
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,794,295$1,886,695
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $295,009$328,446
I-18 Total expensesPrior year $2,089,304$2,215,141
I-19 Revenue less expensesPrior year $64,905−$56,478
Part VI · Governance 4 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,158,663 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,158,663$2,158,663
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $2,158,663$2,158,663
Part IX · Statement of functional expenses $2,215,141 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $84,500$84,500
IX-7 Other salaries and wagesPrograms $1,552,555 · Management $60,500$1,613,055
IX-9 Other employee benefitsPrograms $44,194 · Management $88$44,282
IX-10 Payroll taxesPrograms $143,146 · Management $1,712$144,858
IX-11b Legal feesManagement $4,063$4,063
IX-11c Accounting feesManagement $7,800$7,800
IX-13 Office expensesManagement $2,642$2,642
IX-16 OccupancyPrograms $27,875 · Management $4,162$32,037
IX-17 TravelPrograms $26,473 · Management $1,648$28,121
IX-23 InsurancePrograms $22,807 · Management $717$23,524
IX-24 Other expenses (24a–d)Programs $176,063 · Management $15,791$191,854
IX-24e All other expensesPrograms $38,405$38,405
IX-25 Total functional expensesPrograms $2,031,518 · Management $183,623 · Fundraising $0$2,215,141
Part X · Balance sheet $281,538 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $331,989$279,656
X-4 Accounts receivableStart of year $2,323$1,882
X-16 Total assetsStart of year $334,312$281,538
X-17 Accounts payable and accrued expensesStart of year $69,611$73,314
X-25 Other liabilitiesStart of year $264,701$208,224
X-26 Total liabilitiesStart of year $334,312$281,538
X-32 Total net assets or fund balancesStart of year $0$0
X-33 Total liabilities and net assetsStart of year $334,312$281,538
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$2,158,663
XI-2 Total expenses$2,215,141
XI-3 Revenue less expenses−$56,478
XI-9 Other changes in net assets$56,478
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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