Hodan Community Services INC

Tax-deductible

Mineral Point, WI501(c)(3)EducationEIN 39-1172274Revenue $3.7M in FY2024

On file with the IRShodancs.org941 Fountain St, 53565-1313 · Mineral Point, WITax-exempt since Jun 1975Publicly supported charity — 170(b)(1)(A)(vi)

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To provide and promote opportunities for work and personal development so that persons with developmental disabilities can achieve individual life goals.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 20 volunteers and 163 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
5 of 5
filings with a surplus
Average surplus $808K a year · 21% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 3% of spending
Top officer’s pay lower than 69% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
24 mo
of spending, in cash
Looks good: 23.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $7K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$407K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.7M
-17% vs prior year
Spent
$2.9M
To programs
88%
Net assets
$7.2M
By yearFY2020–FY2024
Revenue
$3.7M
FY2024▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.4M
FY2021$4.0M
FY2022$3.6M
FY2023$4.5M
FY2024$3.7M
Expenses
$2.9M
FY2024▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.9M
FY2021$3.0M
FY2022$3.1M
FY2023$3.2M
FY2024$2.9M
Net assets
$7.2M
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$4.6M
FY2022$5.1M
FY2023$6.4M
FY2024$7.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1975.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $2.6M Management & general 10% · $301K Fundraising 1% · $40K

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

10 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$99,488Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary/Treasurer
$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

Christopher Mitchell’s $99K as Executive Director is at the 31st percentile of top reported officer pay among 3394 $1–10M 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Christopher Mitchell$99,488$94,472$90,101$86,127$84,276

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 Hodan Community Services INC 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

Programs and updates

Helps people with developmental disabilities find jobs and grow personally to reach their life goals.

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Provided by the organization

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2 programs · $2.6M · in their own filed words · FY2024
01

Purchase of service contracts to provide services for adults with disabilities. Services provided are for work-related activities, employment training, and other day service activities for persons with developmental disabilities. The organization also provides transportation to and from the facilities.

$1.8Mprogram expense
02

Program activities for adults with disabilities including production work services and bargain nooks. Program activities also include kitchen processing at the wisconsin innovation kitchen.

$785Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$7K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.7M
Ln 12
Gifts and grantsLn 1h$3.2M
Fees for servicesLn 2g$327K
Investment incomeLn 3$161K
Money outPt IX
$2.9M
Ln 25
Programscol B$2.6M
Managementcol C$301K
Fundraisingcol D$40K
Owns and owesPt X
$7.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.8M
Total assetsLn 16$7.6M
LiabilitiesLn 26$407K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.2M
Government grantsLn 1e$1.5M
Noncash giftsLn 1g$1.1M
Fundraising eventsLn 1c$50K
Fees for servicesLn 2g$327K
Investment incomeLn 3$161K
Other incomeLn 4–11$34K
Gains on assetsLn 7−$39K
Total revenueLn 12$3.7M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$4.5M
Cash and savings togetherLn 1–2$5.8M
Land, buildings, equipmentLn 10c$845K
Other assetsLn 15$139K
Total assetsLn 16$7.6M
LiabilitiesLn 26$407K
Net assetsLn 32$7.2M
OperationsPt I, VI
EmployeesI 5163
VolunteersI 620
Fiscal year endsHeaderDecember
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$4.4M$5.8M
Land, buildings, equipmentLn 10c$1.6M$845K
Total assetsLn 16$6.6M$7.6M
LiabilitiesLn 26$197K$407K
Net assetsLn 32$6.4M$7.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$100K$83K$17K
Other salaries and wagesLn 7$1.6M$1.5M$44K$3K
Pension plan contributionsLn 8$48K$41K$6K$1K
Other employee benefitsLn 9$196K$170K$25K$493
Payroll taxesLn 10$137K$120K$15K$2K
Accounting feesLn 11c$23K$23K
Advertising and promotionLn 12$3K$2K$317$669
Office expensesLn 13$64K$55K$7K$2K
Information technologyLn 14$15K$15K
RoyaltiesLn 15$399$399
OccupancyLn 16$210K$156K$53K
TravelLn 17$226K$222K$4K
InterestLn 20$152$133$19
Depreciation, depletion and amortizationLn 22$223K$196K$27K
InsuranceLn 23$35K$29K$6K
Other expenses (24a–d)Ln 24$66K$60K$6K
All other expensesLn 24e$40K$26K$6K$8K
Total functional expensesLn 25$2.9M$2.6M$301K$40K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.7M$2.9M$766K$7.2M 990 PDF
FY2023 $4.5M$3.2M$1.3M$6.4M 990 PDF
FY2022 $3.6M$3.1M$484K$5.1M 990 PDF
FY2021 $4.0M$3.0M$985K$4.6M 990 PDF
FY2020 $3.4M$2.9M$509K$3.6M 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 $3,713,697 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,573,511$3,191,873
I-9 Program service revenuePrior year $674,398$326,675
I-10 Investment incomePrior year $160,460$160,943
I-11 Other revenuePrior year $50,146$34,206
I-12 Total revenuePrior year $4,458,515$3,713,697
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 $2,181,408$2,043,120
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $980,208$904,151
I-18 Total expensesPrior year $3,161,616$2,947,271
I-19 Revenue less expensesPrior year $1,296,899$766,426
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $3,713,697 across 11 lines filed
Lines not itemized here account for $2,576 of total revenue; see the IRS return.
VIII-1c Fundraising events$49,778
VIII-1e Government grants$1,543,450
VIII-1f All other contributions, gifts and grants$1,598,645
VIII-1g Noncash contributions (included above)$1,068,480
VIII-1h Total contributions, gifts and grants$3,191,873
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $303,902 · Unrelated business $22,773$326,675
VIII-3 Investment incomeExcluded from tax $200,299$200,299
VIII-7 Net gain or loss on sales of assetsUnrelated business −$45,379 · Excluded from tax $6,023−$39,356
VIII-8 Net income from fundraising eventsExcluded from tax $6,420$6,420
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $25,210$25,210
VIII-12 Total revenueRelated to mission $306,478 · Unrelated business −$22,606 · Excluded from tax $237,952$3,713,697
Part IX · Statement of functional expenses $2,947,271 across 17 lines filed
IX-5 Pay of current officers, directors and key staffManagement $83,349 · Fundraising $16,542$99,891
IX-7 Other salaries and wagesPrograms $1,515,052 · Management $44,414 · Fundraising $2,919$1,562,385
IX-8 Pension plan contributionsPrograms $41,271 · Management $5,862 · Fundraising $1,013$48,146
IX-9 Other employee benefitsPrograms $170,138 · Management $25,295 · Fundraising $493$195,926
IX-10 Payroll taxesPrograms $119,609 · Management $15,444 · Fundraising $1,719$136,772
IX-11c Accounting feesManagement $22,545$22,545
IX-12 Advertising and promotionPrograms $1,621 · Management $317 · Fundraising $669$2,607
IX-13 Office expensesPrograms $55,252 · Management $7,317 · Fundraising $1,832$64,401
IX-14 Information technologyPrograms $14,655$14,655
IX-15 RoyaltiesPrograms $399$399
IX-16 OccupancyPrograms $156,488 · Management $53,124$209,612
IX-17 TravelPrograms $221,734 · Management $4,090$225,824
IX-20 InterestPrograms $133 · Management $19$152
IX-22 Depreciation, depletion and amortizationPrograms $195,986 · Management $27,168$223,154
IX-23 InsurancePrograms $29,115 · Management $5,620$34,735
IX-24 Other expenses (24a–d)Programs $59,793 · Fundraising $6,418$66,211
IX-24e All other expensesPrograms $25,910 · Management $5,952 · Fundraising $7,994$39,856
IX-25 Total functional expensesPrograms $2,607,156 · Management $300,516 · Fundraising $39,599$2,947,271
Part X · Balance sheet $7,561,465 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,115,497$1,306,731
X-2 Savings and temporary cash investmentsStart of year $3,282,925$4,513,560
X-4 Accounts receivableStart of year $128,388$155,997
X-8 Inventories for sale or useStart of year $299,090$309,450
X-9 Prepaid expenses and deferred chargesStart of year $30,507$24,724
X-10c Land, buildings and equipment, netStart of year $1,554,347$845,312
X-14 Intangible assetsStart of year $47,819$267,183
X-15 Other assetsStart of year $121,413$138,508
X-16 Total assetsStart of year $6,579,986$7,561,465
X-17 Accounts payable and accrued expensesStart of year $106,777$97,339
X-25 Other liabilitiesStart of year $90,066$309,277
X-26 Total liabilitiesStart of year $196,843$406,616
X-27 Net assets without donor restrictionsStart of year $6,058,012$6,759,503
X-28 Net assets with donor restrictionsStart of year $325,131$395,346
X-32 Total net assets or fund balancesStart of year $6,383,143$7,154,849
X-33 Total liabilities and net assetsStart of year $6,579,986$7,561,465
Part XI · Reconciliation of net assets $7,154,849 net assets at year end
XI-1 Total revenue$3,713,697
XI-2 Total expenses$2,947,271
XI-3 Revenue less expenses$766,426
XI-4 Net assets at start of year$6,383,143
XI-5 Net unrealized gains (losses) on investments$5,280
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,154,849

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

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