Key Development Center INC FY2024 filing

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Opening doors to recovery, health and well-being.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3479277) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
92¢ 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $108K a year · 10% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
92% of spending went to programs.
Pt IX · Ln 25 · col B
0.7 mo
of spending, in cash
0.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $700K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$151K
16% of total assets
Liabilities are 16% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$891K
-42% vs prior year
Spent
$955K
To programs
92%
Net assets
$789K
By yearFY2020–FY2025
Revenue
$891K
FY2024▼ -42%
Tap a bar for its year
Revenue by fiscal year
FY2020$919K
FY2021$1.1M
FY2022$798K
FY2023$1.5M
FY2024$891K
FY2025$1.0M
Expenses
$955K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.0M
FY2021$987K
FY2022$901K
FY2023$829K
FY2024$955K
FY2025$966K
Net assets
$789K
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$95K
FY2021$221K
FY2022$118K
FY2023$815K
FY2024$789K
FY2025$845K

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 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 Sep 1999.

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% · $878K Management & general 8% · $77K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Patricia Meyer’s $73K as Executive Director is at the 8th percentile of top reported officer pay among 1148 $1–10M crime & legal 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.

See Key Development Center INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people in Livingston County recover from substance abuse through education and treatment.

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3 programs · $861K · in their own filed words · FY2023
01

Rosc

recovery-oriented systems of care is a comprehensive system of services including prevention, early engagement, early intervention and treatment with an emphasis on recovery support services that build on the strengths and resilience of individuals, families and communities to take responsibility for the sustained health, wellness and…

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3479277) · Dispute this line
$640Kprogram expense
02

Kdc Psych Services

outpatient mental health/substance abuse services for individuals who are not covered under the ROSC umbrella. This program consists of a skilled team of behavioral health professionals who perform comprehensive psychiatric evaluations, biopsychosocial assessment, individual, group and family counseling for individuals and families who…

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3479277) · Dispute this line
$151Kprogram expense
03

LIVINGSTON COUNTY SPECIALTY COURTS AND PROGRAMS KDC provides a variety of evidence-based substance use disorder and mental health services for participants referred by the Livingston County adult drug court, intensive treatment court, juvenile court and community corrections programs.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3479277) · Dispute this line
$69Kprogram 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$700K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$891K
Ln 12
Fees for servicesLn 2g$864K
Gifts and grantsLn 1h$27K
Other incomeLn 4–11$552
Money outPt IX
$955K
Ln 25
Programscol B$878K
Managementcol C$77K
Owns and owesPt X
$789K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$940K
LiabilitiesLn 26$151K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27K
Government grantsLn 1e$25K
Fees for servicesLn 2g$864K
Investment incomeLn 3$13
Other incomeLn 4–11$552
Total revenueLn 12$891K
Assets in detailPt X, end of year
CashLn 1$17K
SavingsLn 2$41K
Cash and savings togetherLn 1–2$58K
Accounts receivableLn 4$127K
Prepaid expenses and deferred chargesLn 9$3K
Land, buildings, equipmentLn 10c$741K
Other assetsLn 15$11K
Total assetsLn 16$940K
LiabilitiesLn 26$151K
Net assetsLn 32$789K
OperationsPt I, VI
EmployeesI 510
VolunteersI 610
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$301K$58K
Land, buildings, equipmentLn 10c$529K$741K
Total assetsLn 16$924K$940K
LiabilitiesLn 26$109K$151K
Net assetsLn 32$815K$789K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$390K$326K$64K
Payroll taxesLn 10$36K$30K$6K
Management feesLn 11a$376$357$19
Other fees for servicesLn 11g$382K$382K
Office expensesLn 13$16K$14K$2K
Information technologyLn 14$1K$1K$52
OccupancyLn 16$20K$19K$1K
InterestLn 20$3K$3K$156
Depreciation, depletion and amortizationLn 22$25K$23K$1K
InsuranceLn 23$11K$10K$533
Other expenses (24a–d)Ln 24$62K$60K$2K
All other expensesLn 24e$9K$9K$394
Total functional expensesLn 25$955K$878K$77K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 28, 2026 $1.0M$966K$56K$845K 990 PDF
FY2024 ViewingFiled with the IRS Aug 12, 2025 $891K$955K−$64K$789K 990 PDF
FY2023Filed with the IRS Aug 14, 2024 $1.5M$829K$697K$815K 990 PDF
FY2022Filed with the IRS Aug 15, 2023 $798K$901K−$103K$118K 990 PDF
FY2021Filed with the IRS Aug 11, 2022 $1.1M$987K$144K$221K 990 PDF
FY2020Filed with the IRS Aug 15, 2021 $919K$1.0M−$84K$95K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $891,320 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $712,700$26,800
I-9 Program service revenuePrior year $811,730$863,955
I-10 Investment incomePrior year $731$13
I-11 Other revenuePrior year $694$552
I-12 Total revenuePrior year $1,525,855$891,320
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 $373,722$425,464
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $455,319$529,791
I-18 Total expensesPrior year $829,041$955,255
I-19 Revenue less expensesPrior year $696,814−$63,935
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $891,320 across 7 lines filed
VIII-1e Government grants$25,000
VIII-1f All other contributions, gifts and grants$1,800
VIII-1h Total contributions, gifts and grants$26,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $863,955$863,955
VIII-3 Investment incomeRelated to mission $13$13
VIII-6 Net rental income or lossRelated to mission $552$552
VIII-12 Total revenueRelated to mission $864,520 · Unrelated business $0 · Excluded from tax $0$891,320
Part IX · Statement of functional expenses $955,255 across 12 lines filed
IX-6 Pay of disqualified personsPrograms $325,771 · Management $63,919$389,690
IX-10 Payroll taxesPrograms $29,906 · Management $5,868$35,774
IX-11a Management feesPrograms $357 · Management $19$376
IX-11g Other fees for servicesPrograms $382,398$382,398
IX-13 Office expensesPrograms $14,156 · Management $1,839$15,995
IX-14 Information technologyPrograms $1,002 · Management $52$1,054
IX-16 OccupancyPrograms $19,228 · Management $1,012$20,240
IX-20 InterestPrograms $2,969 · Management $156$3,125
IX-22 Depreciation, depletion and amortizationPrograms $23,435 · Management $1,234$24,669
IX-23 InsurancePrograms $10,132 · Management $533$10,665
IX-24 Other expenses (24a–d)Programs $60,062 · Management $2,135$62,197
IX-24e All other expensesPrograms $8,678 · Management $394$9,072
IX-25 Total functional expensesPrograms $878,094 · Management $77,161 · Fundraising $0$955,255
Part X · Balance sheet $939,548 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $105,113$17,418
X-2 Savings and temporary cash investmentsStart of year $195,411$40,663
X-4 Accounts receivableStart of year $80,494$126,692
X-9 Prepaid expenses and deferred chargesStart of year $11,800$3,203
X-10c Land, buildings and equipment, netStart of year $529,346$740,849
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $2,240$10,723
X-16 Total assetsStart of year $924,404$939,548
X-17 Accounts payable and accrued expensesStart of year $71,975$62,239
X-19 Deferred revenueStart of year $37,500$0
X-24 Unsecured notes and loans payable$77,625
X-25 Other liabilitiesStart of year $0$10,723
X-26 Total liabilitiesStart of year $109,475$150,587
X-27 Net assets without donor restrictionsStart of year $814,929$788,961
X-32 Total net assets or fund balancesStart of year $814,929$788,961
X-33 Total liabilities and net assetsStart of year $924,404$939,548
Part XI · Reconciliation of net assets $788,961 net assets at year end
XI-1 Total revenue$891,320
XI-2 Total expenses$955,255
XI-3 Revenue less expenses−$63,935
XI-4 Net assets at start of year$814,929
XI-8 Prior period adjustments$37,967
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$788,961

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

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