Change INC FY2022 filing

Tax-deductible

Saint Paul, MN501(c)(3)Since 1967Human ServicesEIN 41-0906127Revenue $6.9M in FY2022

On file with the IRSthechangeinc.org381 Robie St E, 55107-2415 · Saint Paul, MNTax-exempt since May 1970Publicly supported charity — 170(b)(1)(A)(vi)

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Empower communities challenged by transition & poverty through education, support & training.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$285K 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

FY2022 · 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
0 of 4
filings with a surplus
Average deficit $547K a year · 7% of revenue · last 4 filings
Concern: a surplus in 0 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$285K
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
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $145K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
55% of total assets
Fine: liabilities are 55% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.9M
Spent
$7.8M
To programs
86%
Net assets
$1.3M
By yearFY2022–FY2025
Revenue
$6.9M
FY2022
Tap a bar for its year
Revenue by fiscal year
FY2022$6.9M
FY2023$8.1M
FY2024$8.7M
FY2025$9.0M
Expenses
$7.8M
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2022$7.8M
FY2023$8.3M
FY2024$8.9M
FY2025$9.8M
Net assets
$1.3M
FY2022
Tap a bar for its year
Net assets by fiscal year
FY2022$1.3M
FY2023$1.1M
FY2024$933K
FY2025$221K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 May 1970.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $6.7M Management & general 11% · $869K Fundraising 3% · $208K

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

18 people listed on the 990; $285K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$165,138Pt VII · Sec A
Associate Director
$120,097Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jody Nelson’s $154K as Senior Advisor is at the 75th 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Jody Nelson$154,073$157,975$152,286$165,138
Jill Johnson$148,207$112,296$115,664$120,097

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 communities facing hardship with education, support, and training.

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Provided by the organization

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3 programs · $6.7M · in their own filed words · FY2021
01

The Community & School Collaborative (CSC) serves over 700 kids annually to remove mental and emotional barriers to school success. Throughout the past 15 years, services have expanded to include mentoring, case management, care coordination, and therapy.

$3.9Mprogram expense
02

Guadalupe Alternative Programs (GAP) School serves approximately 200 youth and young adults (ages 15-24) annually through education and enrichment; training that leads to employment; and social and emotional supports.

$2.7Mprogram expense
03

Change Institute brings healing, teaching, and advocacy together to look at influencing systems change and approaching sustainability. Change Institute helps develop and implement trainings focused on preparing caring adults (teachers, administrators, therapists, etc.) to best meet community mental health needs for children, youth, and…

$166Kprogram 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
See all 6 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$6.9M
Ln 12
Gifts and grantsLn 1h$4.3M
Fees for servicesLn 2g$2.5M
Other incomeLn 4–11$26K
Money outPt IX
$7.8M
Ln 25
Programscol B$6.7M
Managementcol C$869K
Fundraisingcol D$208K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$114K
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
18
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.3M
Government grantsLn 1e$4.1M
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$167
Other incomeLn 4–11$26K
Gains on assetsLn 7$130
Total revenueLn 12$6.9M
Assets in detailPt X, end of year
SavingsLn 2$114K
Cash and savings togetherLn 1–2$114K
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$435K
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.7M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 5108
VolunteersI 625
Fiscal year endsHeaderJune
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 FY22End FY22
Cash and savingsLn 1–2$783K$114K
Land, buildings, equipmentLn 10c$1.1M$1.2M
Total assetsLn 16$2.9M$3.0M
LiabilitiesLn 26$642K$1.7M
Net assetsLn 32$2.3M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$297K$85K$138K$74K
Other salaries and wagesLn 7$5.0M$4.4M$495K$77K
Pension plan contributionsLn 8$104K$99K$4K$880
Other employee benefitsLn 9$498K$461K$25K$12K
Payroll taxesLn 10$361K$330K$22K$10K
Accounting feesLn 11c$42K$34K$7K$2K
Other fees for servicesLn 11g$635K$506K$102K$27K
Office expensesLn 13$197K$184K$13K$661
OccupancyLn 16$322K$305K$13K$4K
TravelLn 17$9K$10K−$563$3
Depreciation, depletion and amortizationLn 22$86K$83K$3K$871
Other expenses (24a–d)Ln 24$290K$249K$39K$1K
All other expensesLn 24e$13K$3K$10K$47
Total functional expensesLn 25$7.8M$6.7M$869K$208K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.0M$9.8M−$829K$221K 990 PDF
FY2024 $8.7M$8.9M−$209K$933K 990 PDF
FY2023 $8.1M$8.3M−$207K$1.1M 990 PDF
FY2022 Viewing $6.9M$7.8M−$944K$1.3M 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 FY2022 990 (6 parts)
Part I · Summary $6,874,913 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,937,637$4,346,034
I-9 Program service revenuePrior year $1,902,312$2,502,217
I-10 Investment incomePrior year $134,386$167
I-11 Other revenuePrior year $8,653$26,495
I-12 Total revenuePrior year $6,982,988$6,874,913
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 $4,914,621$6,223,874
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,558,836$1,594,669
I-18 Total expensesPrior year $6,473,457$7,818,543
I-19 Revenue less expensesPrior year $509,531−$943,630
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $6,874,913 across 8 lines filed
Lines not itemized here account for $7,391 of total revenue; see the IRS return.
VIII-1e Government grants$4,099,468
VIII-1f All other contributions, gifts and grants$246,566
VIII-1h Total contributions, gifts and grants$4,346,034
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,494,826$2,494,826
VIII-3 Investment incomeExcluded from tax $37$37
VIII-6 Net rental income or lossExcluded from tax $26,495$26,495
VIII-7 Net gain or loss on sales of assetsExcluded from tax $130$130
VIII-12 Total revenueRelated to mission $2,502,217 · Unrelated business $0 · Excluded from tax $26,662$6,874,913
Part IX · Statement of functional expenses $7,818,543 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $84,574 · Management $138,248 · Fundraising $74,274$297,096
IX-7 Other salaries and wagesPrograms $4,392,151 · Management $495,003 · Fundraising $76,642$4,963,796
IX-8 Pension plan contributionsPrograms $99,142 · Management $3,557 · Fundraising $880$103,579
IX-9 Other employee benefitsPrograms $461,263 · Management $25,149 · Fundraising $11,585$497,997
IX-10 Payroll taxesPrograms $330,267 · Management $21,576 · Fundraising $9,563$361,406
IX-11c Accounting feesPrograms $33,764 · Management $6,774 · Fundraising $1,791$42,329
IX-11g Other fees for servicesPrograms $506,438 · Management $101,597 · Fundraising $26,865$634,900
IX-13 Office expensesPrograms $184,327 · Management $12,502 · Fundraising $661$197,490
IX-16 OccupancyPrograms $305,002 · Management $13,320 · Fundraising $3,563$321,885
IX-17 TravelPrograms $9,649 · Management −$563 · Fundraising $3$9,089
IX-22 Depreciation, depletion and amortizationPrograms $82,722 · Management $2,660 · Fundraising $871$86,253
IX-24 Other expenses (24a–d)Programs $249,228 · Management $38,830 · Fundraising $1,493$289,551
IX-24e All other expensesPrograms $2,946 · Management $10,179 · Fundraising $47$13,172
IX-25 Total functional expensesPrograms $6,741,473 · Management $868,832 · Fundraising $208,238$7,818,543
Part X · Balance sheet $2,999,934 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $782,881$114,156
X-4 Accounts receivableStart of year $988,812$1,031,265
X-8 Inventories for sale or useStart of year $641$641
X-9 Prepaid expenses and deferred chargesStart of year $69,993$183,659
X-10c Land, buildings and equipment, netStart of year $1,079,298$1,235,708
X-15 Other assetsStart of year $15,715$434,505
X-16 Total assetsStart of year $2,937,340$2,999,934
X-17 Accounts payable and accrued expensesStart of year $368,154$607,535
X-24 Unsecured notes and loans payableStart of year $150,000$624,307
X-25 Other liabilitiesStart of year $123,949$418,790
X-26 Total liabilitiesStart of year $642,103$1,650,632
X-27 Net assets without donor restrictionsStart of year $2,037,993$1,253,476
X-28 Net assets with donor restrictionsStart of year $257,244$95,826
X-32 Total net assets or fund balancesStart of year $2,295,237$1,349,302
X-33 Total liabilities and net assetsStart of year $2,937,340$2,999,934
Part XI · Reconciliation of net assets $1,349,302 net assets at year end
XI-1 Total revenue$6,874,913
XI-2 Total expenses$7,818,543
XI-3 Revenue less expenses−$943,630
XI-4 Net assets at start of year$2,295,237
XI-5 Net unrealized gains (losses) on investments−$2,305
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,349,302

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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