To create bright futures for children, their families and communities.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$225K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
2 of 5
filings with a surplus
Average deficit $96K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$225K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.4M
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
30
of 30 voting members
Looks good: 30 of 30 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.5M
Spent
$8.7M
To programs
82%
Net assets
$2.3M
By yearFY2021–FY2025
Revenue
$8.5M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$8.5M
FY2022$9.8M
FY2023$7.5M
FY2024$8.2M
FY2025$9.0M
Expenses
$8.7M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$8.7M
FY2022$9.2M
FY2023$8.3M
FY2024$9.0M
FY2025$8.3M
Net assets
$2.3M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$2.3M
FY2022$2.6M
FY2023$1.9M
FY2024$1.2M
FY2025$1.9M

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

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You’re viewing the FY2021 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 Mar 1965.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $7.2M Management & general 16% · $1.4M Fundraising 2% · $151K

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

32 people listed on the 990; $225K 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
President/CEO
$143,320Pt VII · Sec A
Director of Finance
$81,600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Brian Philson$139,159$147,537$149,771$144,164$143,320
Timothy Monroe$100,326$103,054$101,538——
Edward St John$85,283$89,178$88,163$84,595$81,600

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 15aYes

Programs and updates

Empowers children, families, and communities to build brighter futures.

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Provided by the organization

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3 programs · $6.7M · in their own filed words · FY2020
01

Community services are provided in 11 mid-michigan counties. These "counseling" services provide assistance to children and families in homes, schools and communities and primarily occur in the client's homes.

$3.9Mprogram expense
02

Institutional program provides care 24 hours a day, 7 days a week and serves youth whose behavior has become so disruptive and anti-social that they require this level of structure to begin making needed behavioral changes. This program focuses on boys age 12-17 from all counties in lower michigan.

$1.9Mprogram expense
03

21ST century is an afterschool program that provides services for children. The program reinforces academics in grades k-8 while providing engaging and enriching activities.

$872Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$25K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Fees for servicesLn 2g$6.8M
Gifts and grantsLn 1h$1.7M
Other incomeLn 4–11$43K
Money outPt IX
$8.7M
Ln 25
Programscol B$7.2M
Managementcol C$1.4M
Fundraisingcol D$151K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.4M
PeoplePt VI, VII
32
listed · VII A
PaidVII A2
Voting boardVI 1a30
IndependentVI 1b30
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$1.3M
Fundraising eventsLn 1c$13K
Fees for servicesLn 2g$6.8M
Investment incomeLn 3$17K
Other incomeLn 4–11$43K
Gains on assetsLn 7−$29K
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$2.7M
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.4M
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 5287
VolunteersI 635
Fiscal year endsHeaderApril
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 FY21End FY21
Cash and savingsLn 1–2$1.6M$1.3M
InvestmentsLn 11–13$888K$1.1M
Land, buildings, equipmentLn 10c$2.6M$2.7M
Total assetsLn 16$5.8M$5.6M
LiabilitiesLn 26$3.5M$3.4M
Net assetsLn 32$2.3M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$262K$262K
Other salaries and wagesLn 7$5.6M$5.1M$349K$105K
Other employee benefitsLn 9$654K$587K$52K$15K
Payroll taxesLn 10$484K$419K$57K$8K
Accounting feesLn 11c$47K$47K
Investment management feesLn 11f$17K$17K
Other fees for servicesLn 11g$296K$94K$201K$728
Office expensesLn 13$364K$288K$66K$11K
OccupancyLn 16$292K$209K$83K
TravelLn 17$196K$186K$10K$101
Conferences, conventions and meetingsLn 19$21K$16K$5K$23
InterestLn 20$100K$100K
Depreciation, depletion and amortizationLn 22$257K$170K$87K
Other expenses (24a–d)Ln 24$185K$132K$41K$12K
Total functional expensesLn 25$8.7M$7.2M$1.4M$151K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.0M$8.3M$680K$1.9M 990 PDF
FY2024 $8.2M$9.0M−$761K$1.2M 990 PDF
FY2023 $7.5M$8.3M−$821K$1.9M 990 PDF
FY2022 $9.8M$9.2M$607K$2.6M 990 PDF
FY2021 Viewing $8.5M$8.7M−$186K$2.3M 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 $8,545,033 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $380,986$1,705,101
I-9 Program service revenuePrior year $8,052,028$6,779,396
I-10 Investment incomePrior year $89,734$17,185
I-11 Other revenuePrior year $32,654$43,351
I-12 Total revenuePrior year $8,555,402$8,545,033
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 $6,811,068$6,954,608
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,048,515$1,776,287
I-18 Total expensesPrior year $8,859,583$8,730,895
I-19 Revenue less expensesPrior year −$304,181−$185,862
Part VI · Governance 30 of 30 board members independent, no flags
VI-1a Voting members of the governing body30
VI-1b Independent voting members30
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 $8,545,033 across 9 lines filed
VIII-1c Fundraising events$13,283
VIII-1e Government grants$1,261,164
VIII-1f All other contributions, gifts and grants$430,654
VIII-1h Total contributions, gifts and grants$1,705,101
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,779,396$6,779,396
VIII-3 Investment incomeExcluded from tax $45,997$45,997
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$28,812−$28,812
VIII-8 Net income from fundraising eventsExcluded from tax $43,351$43,351
VIII-12 Total revenueRelated to mission $6,779,396 · Unrelated business $0 · Excluded from tax $60,536$8,545,033
Part IX · Statement of functional expenses $8,730,895 across 14 lines filed
IX-5 Pay of current officers, directors and key staffManagement $261,823$261,823
IX-7 Other salaries and wagesPrograms $5,100,640 · Management $348,891 · Fundraising $104,976$5,554,507
IX-9 Other employee benefitsPrograms $587,183 · Management $52,082 · Fundraising $14,819$654,084
IX-10 Payroll taxesPrograms $419,360 · Management $56,784 · Fundraising $8,050$484,194
IX-11c Accounting feesManagement $47,482$47,482
IX-11f Investment management feesManagement $17,069$17,069
IX-11g Other fees for servicesPrograms $94,039 · Management $201,151 · Fundraising $728$295,918
IX-13 Office expensesPrograms $287,511 · Management $66,062 · Fundraising $10,646$364,219
IX-16 OccupancyPrograms $209,415 · Management $82,575$291,990
IX-17 TravelPrograms $185,709 · Management $9,933 · Fundraising $101$195,743
IX-19 Conferences, conventions and meetingsPrograms $16,337 · Management $5,111 · Fundraising $23$21,471
IX-20 InterestManagement $100,166$100,166
IX-22 Depreciation, depletion and amortizationPrograms $169,534 · Management $87,225$256,759
IX-24 Other expenses (24a–d)Programs $132,490 · Management $41,152 · Fundraising $11,828$185,470
IX-25 Total functional expensesPrograms $7,202,218 · Management $1,377,506 · Fundraising $151,171$8,730,895
Part X · Balance sheet $5,647,657 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $3,400$3,560
X-2 Savings and temporary cash investmentsStart of year $1,575,337$1,270,524
X-3 Pledges and grants receivableStart of year $128,400$122,584
X-4 Accounts receivableStart of year $497,805$427,978
X-9 Prepaid expenses and deferred chargesStart of year $49,677$57,971
X-10c Land, buildings and equipment, netStart of year $2,637,006$2,694,734
X-11 Publicly traded securitiesStart of year $888,180$1,070,306
X-16 Total assetsStart of year $5,779,805$5,647,657
X-17 Accounts payable and accrued expensesStart of year $521,303$565,609
X-25 Other liabilitiesStart of year $8,917$0
X-26 Total liabilitiesStart of year $3,517,889$3,370,209
X-27 Net assets without donor restrictionsStart of year $1,588,589$1,495,897
X-28 Net assets with donor restrictionsStart of year $673,327$781,551
X-32 Total net assets or fund balancesStart of year $2,261,916$2,277,448
X-33 Total liabilities and net assetsStart of year $5,779,805$5,647,657
Part XI · Reconciliation of net assets $2,277,448 net assets at year end
XI-1 Total revenue$8,545,033
XI-2 Total expenses$8,730,895
XI-3 Revenue less expenses−$185,862
XI-4 Net assets at start of year$2,261,916
XI-5 Net unrealized gains (losses) on investments$201,394
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,277,448

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

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