Supporting children and adults on their life's journey to independence.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$322K 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

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
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
3 of 6
filings with a surplus
Average surplus $768K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$322K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $160K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$13.0M
+11% vs prior year
Spent
$13.3M
To programs
90%
Net assets
$10.2M
By yearFY2020–FY2025
Revenue
$13.0M
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$14.1M
FY2021$15.1M
FY2022$14.1M
FY2023$11.7M
FY2024$13.0M
FY2025$14.0M
Expenses
$13.3M
FY2024▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.6M
FY2021$12.5M
FY2022$12.3M
FY2023$12.4M
FY2024$13.3M
FY2025$14.3M
Net assets
$10.2M
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.9M
FY2021$9.4M
FY2022$11.2M
FY2023$10.5M
FY2024$10.2M
FY2025$9.9M

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

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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 Feb 1956.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $11.9M Management & general 7% · $956K Fundraising 3% · $362K

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

12 people listed on the 990; $322K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President/CEO
$159,847Pt VII · Sec A
Chief Operating Officer
$81,514Pt VII · Sec A
Director of Child Care
$75,972Pt VII · Sec A
Director of Accounting
$4,631Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Director of Accounting
$0Pt VII · Sec A

Sandra Leyland’s $167K as President/CEO is at the 28th percentile of top reported officer pay among 3122 $10–100M 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sandra Leyland$167,013$159,847$163,628$205,151$205,151$202,421
Patricia Kalibabky$72,668$75,972$69,432$91,108$91,108$93,108
Amanda Barton——$46,053$89,272$89,272$86,774
Jonathan Kadrmas$82,996$81,514$3,231———
Mindy Puckett$54,046—————
Scott Hudson$19,753—————
John Lonzi$19,404—————
Aaron Kakac$8,413—————

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 Fraser Ltd 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 children and adults achieve independence throughout their lives.

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Provided by the organization

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3 programs · $11.9M · in their own filed words · FY2023
01

Fraser LTD provides housing along with case management supports to adults (18 years +) with intellectual and developmental disabilities who require assistance in obtaining and meeting basic living requirements to live successfully as independent adults.

$9.4Mprogram expense
02

Transitional Youth Services

Provides services to young people 14-26 by offering assistance with basic needs, therapeutic case management, and residential programming through a transitional living program.

$1.4Mprogram expense
03

Fraser LTD operates "fraser child care" which is an integrated day care facility open to special needs children and typically developing children.

$1.1Mprogram 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 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$13.0M
Ln 12
Gifts and grantsLn 1h$9.4M
Fees for servicesLn 2g$2.7M
Other incomeLn 4–11$824K
Money outPt IX
$13.3M
Ln 25
Programscol B$11.9M
Managementcol C$956K
Fundraisingcol D$362K
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$12.3M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
12
listed · VII A
PaidVII A4
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.4M
Government grantsLn 1e$8.5M
Noncash giftsLn 1g$82K
Fundraising eventsLn 1c$150K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$8K
Other incomeLn 4–11$824K
Gains on assetsLn 7−$892
Total revenueLn 12$13.0M
Assets in detailPt X, end of year
CashLn 1$2.4M
SavingsLn 2$275K
Cash and savings togetherLn 1–2$2.6M
InvestmentsLn 11–13$236K
Land, buildings, equipmentLn 10c$6.9M
Other assetsLn 15$200K
Total assetsLn 16$12.3M
LiabilitiesLn 26$2.1M
Net assetsLn 32$10.2M
OperationsPt I, VI
EmployeesI 5336
VolunteersI 6344
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 FY24End FY24
Cash and savingsLn 1–2$3.4M$2.6M
InvestmentsLn 11–13$200K$236K
Land, buildings, equipmentLn 10c$6.8M$6.9M
Total assetsLn 16$13.0M$12.3M
LiabilitiesLn 26$2.5M$2.1M
Net assetsLn 32$10.5M$10.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$490K$442K$28K$20K
Other salaries and wagesLn 7$6.3M$5.7M$358K$257K
Pension plan contributionsLn 8$190K$164K$26K
Other employee benefitsLn 9$1.5M$1.3M$117K$60K
Payroll taxesLn 10$482K$429K$53K
Legal feesLn 11b$73K$242$73K
Other fees for servicesLn 11g$1K$1K$172
Advertising and promotionLn 12$6K$5K$2K
Office expensesLn 13$188K$122K$62K$4K
OccupancyLn 16$392K$332K$50K$10K
TravelLn 17$126K$122K$4K$259
InterestLn 20$54K$48K$6K
Payments to affiliatesLn 21$13K$1K$11K
Depreciation, depletion and amortizationLn 22$353K$346K$6K
InsuranceLn 23$242K$202K$40K
Other expenses (24a–d)Ln 24$2.2M$2.2M$45K$352
All other expensesLn 24e$605K$520K$75K$10K
Total functional expensesLn 25$13.3M$11.9M$956K$362K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $14.0M$14.3M−$341K$9.9M 990 PDF
FY2024 Viewing $13.0M$13.3M−$276K$10.2M 990 PDF
FY2023 $11.7M$12.4M−$707K$10.5M 990 PDF
FY2022 $14.1M$12.3M$1.8M$11.2M 990 PDF
FY2021 $15.1M$12.5M$2.6M$9.4M 990 PDF
FY2020 $14.1M$12.6M$1.5M$5.9M 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 M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $12,977,051 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,009,136$9,427,448
I-9 Program service revenuePrior year $2,697,636$2,717,404
I-10 Investment incomePrior year $23,577$8,049
I-11 Other revenuePrior year $978,943$824,150
I-12 Total revenuePrior year $11,709,292$12,977,051
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 $8,233,319$8,967,104
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,183,210$4,286,030
I-18 Total expensesPrior year $12,416,529$13,253,134
I-19 Revenue less expensesPrior year −$707,237−$276,083
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $12,977,051 across 12 lines filed
Lines not itemized here account for $325,147 of total revenue; see the IRS return.
VIII-1c Fundraising events$150,125
VIII-1e Government grants$8,453,592
VIII-1f All other contributions, gifts and grants$823,731
VIII-1g Noncash contributions (included above)$82,045
VIII-1h Total contributions, gifts and grants$9,427,448
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,672,979 · Excluded from tax $44,425$2,717,404
VIII-3 Investment incomeExcluded from tax $8,941$8,941
VIII-6 Net rental income or lossUnrelated business $63,851$63,851
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$892−$892
VIII-8 Net income from fundraising eventsExcluded from tax −$42,179−$42,179
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $307,603 · Unrelated business $168,936 · Excluded from tax $792$477,331
VIII-12 Total revenueRelated to mission $2,980,582 · Unrelated business $232,787 · Excluded from tax $336,234$12,977,051
Part IX · Statement of functional expenses $13,253,134 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $442,397 · Management $27,814 · Fundraising $19,977$490,188
IX-7 Other salaries and wagesPrograms $5,690,257 · Management $357,750 · Fundraising $256,964$6,304,971
IX-8 Pension plan contributionsPrograms $164,292 · Management $26,181$190,473
IX-9 Other employee benefitsPrograms $1,322,240 · Management $117,147 · Fundraising $60,167$1,499,554
IX-10 Payroll taxesPrograms $429,128 · Management $52,790$481,918
IX-11b Legal feesPrograms $242 · Management $73,022$73,264
IX-11g Other fees for servicesPrograms $1,301 · Fundraising $172$1,473
IX-12 Advertising and promotionPrograms $4,758 · Management $1,708$6,466
IX-13 Office expensesPrograms $122,075 · Management $62,446 · Fundraising $3,606$188,127
IX-16 OccupancyPrograms $332,468 · Management $49,792 · Fundraising $9,842$392,102
IX-17 TravelPrograms $121,712 · Management $4,056 · Fundraising $259$126,027
IX-20 InterestPrograms $47,516 · Management $6,380$53,896
IX-21 Payments to affiliatesPrograms $1,176 · Management $11,437$12,613
IX-22 Depreciation, depletion and amortizationPrograms $346,378 · Management $6,321$352,699
IX-23 InsurancePrograms $201,896 · Management $39,668$241,564
IX-24 Other expenses (24a–d)Programs $2,186,969 · Management $45,089 · Fundraising $352$2,232,410
IX-24e All other expensesPrograms $520,238 · Management $74,743 · Fundraising $10,408$605,389
IX-25 Total functional expensesPrograms $11,935,043 · Management $956,344 · Fundraising $361,747$13,253,134
Part X · Balance sheet $12,294,986 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,968,306$2,365,303
X-2 Savings and temporary cash investmentsStart of year $444,599$275,395
X-3 Pledges and grants receivableStart of year $1,174,100$953,850
X-4 Accounts receivableStart of year $1,004,882$1,251,450
X-9 Prepaid expenses and deferred chargesStart of year $134,458$125,648
X-10c Land, buildings and equipment, netStart of year $6,829,804$6,887,994
X-12 Other securitiesStart of year $200,393$235,843
X-15 Other assetsStart of year $250,597$199,503
X-16 Total assetsStart of year $13,007,139$12,294,986
X-17 Accounts payable and accrued expensesStart of year $1,198,531$929,243
X-25 Other liabilitiesStart of year $0$2,743
X-26 Total liabilitiesStart of year $2,542,013$2,083,030
X-27 Net assets without donor restrictionsStart of year $10,306,671$10,029,501
X-28 Net assets with donor restrictionsStart of year $158,455$182,455
X-32 Total net assets or fund balancesStart of year $10,465,126$10,211,956
X-33 Total liabilities and net assetsStart of year $13,007,139$12,294,986
Part XI · Reconciliation of net assets $10,211,956 net assets at year end
XI-1 Total revenue$12,977,051
XI-2 Total expenses$13,253,134
XI-3 Revenue less expenses−$276,083
XI-4 Net assets at start of year$10,465,126
XI-5 Net unrealized gains (losses) on investments$22,913
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,211,956

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

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