Paks Developmental Services INC FY2024 filing

Tax-deductible

Ogallala, NE501(c)(3)Since 1974Mental HealthEIN 47-0553561

Training of developmentally disabled individuals

501(c)(3) charity; gifts are tax-deductible.
17¢ 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
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
2 of 5
filings with a surplus
Average surplus $46K a year · 15% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
17%
of spending
Concern: 17% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$234K
+0.9% vs prior year
Spent
$236K
To programs
17%
Net assets
$455K
By yearFY2020–FY2024
Revenue
$234K
FY2024▲ +0.9%
Revenue by fiscal year
FY2020$537K
FY2021$260K
FY2022$236K
FY2023$232K
FY2024$234K
FY2024$192K
Expenses
$236K
FY2024▼ -7%
Expenses by fiscal year
FY2020$281K
FY2021$254K
FY2022$245K
FY2023$254K
FY2024$236K
FY2024$143K
Net assets
$455K
FY2024-0.5%
Net assets by fiscal year
FY2020$482K
FY2021$488K
FY2022$479K
FY2023$457K
FY2024$455K
FY2024$504K

From the FY2024 Form 990 (year ending June 2024) · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1974.

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

Where the money goes

17 cents of each dollar spent went to programs.

Program services 17% · $40K Management & general 83% · $197K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Exec Director
$0Pt VII · Sec A

Mary Lawson’s $20K as Exec Director is at the 11th percentile of top reported officer pay among 2095 $100K–1M mental health 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

NameFY2022FY2021FY2020
Mary Lawson$20,331$20,331$32,843

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 Paks Developmental 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

Trains developmentally disabled individuals for independence and employment.

Provided by the organization

This section is blank until Paks Developmental Services INC claims this page.

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2 program services account for $40K of program spending, described in the organization's own filed words · FY2023.
01

Supported Residential

Support is provided to develop mentally disabled clients who live independently of agency provided housing

$37Kprogram expense
02

Day Services

Clients are taught vacational and daily living skills through workshops andindependent employnent

$3Kprogram expense

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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$16

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$234K
Ln 12
Fees for servicesLn 2g$218K
Gifts and grantsLn 1h$13K
Investment incomeLn 3$2K
Money outPt IX
$236K
Ln 25
Programscol B$40K
Managementcol C$197K
Owns and owesPt X
$455K
net assets · Ln 32
Cash and savingsLn 1–2$218K
Total assetsLn 16$486K
LiabilitiesLn 26$31K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Government grantsLn 1e$13K
Fees for servicesLn 2g$218K
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Total revenueLn 12$234K
Assets in detailPt X, end of year
SavingsLn 2$218K
Cash and savings togetherLn 1–2$218K
Land, buildings, equipmentLn 10c$241K
Total assetsLn 16$486K
LiabilitiesLn 26$31K
Net assetsLn 32$455K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$216K$218K
Land, buildings, equipmentLn 10c$250K$241K
Total assetsLn 16$489K$486K
LiabilitiesLn 26$32K$31K
Net assetsLn 32$457K$455K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$108K$31K$78K
Pension plan contributionsLn 8$3K$3K
Other employee benefitsLn 9$25K$1K$24K
Payroll taxesLn 10$9K$2K$6K
Accounting feesLn 11c$975$80$895
Other fees for servicesLn 11g$90$90
Advertising and promotionLn 12$1K$492$848
Office expensesLn 13$4K$14$4K
OccupancyLn 16$19K$1K$18K
TravelLn 17$7K$7K
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$24K$4K$20K
All other expensesLn 24e$5K$360$4K
Total functional expensesLn 25$236K$40K$197K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $234K$236K−$2K$455K 990 PDF
FY2023 $232K$254K−$22K$457K 990 PDF
FY2022 $236K$245K−$9K$479K 990 PDF
FY2021 $260K$254K$6K$488K 990 PDF
FY2020 $537K$281K$256K$482K 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 (4 parts)
Part VIII · Statement of revenue $234,351 across 6 lines filed
VIII-1e Government grants$12,672
VIII-1h Total contributions, gifts and grants$12,672
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $218,116$218,116
VIII-3 Investment incomeRelated to mission $1,978$1,978
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,585$1,585
VIII-12 Total revenueRelated to mission $221,679 · Unrelated business $0 · Excluded from tax $0$234,351
Part IX · Statement of functional expenses $236,450 across 14 lines filed
IX-7 Other salaries and wagesPrograms $30,630 · Management $77,588$108,218
IX-8 Pension plan contributionsManagement $3,250$3,250
IX-9 Other employee benefitsPrograms $1,145 · Management $23,765$24,910
IX-10 Payroll taxesPrograms $2,343 · Management $6,493$8,836
IX-11c Accounting feesPrograms $80 · Management $895$975
IX-11g Other fees for servicesManagement $90$90
IX-12 Advertising and promotionPrograms $492 · Management $848$1,340
IX-13 Office expensesPrograms $14 · Management $4,160$4,174
IX-16 OccupancyPrograms $1,148 · Management $17,857$19,005
IX-17 TravelManagement $7,446$7,446
IX-22 Depreciation, depletion and amortizationManagement $9,083$9,083
IX-23 InsuranceManagement $20,462$20,462
IX-24 Other expenses (24a–d)Programs $3,556 · Management $20,427$23,983
IX-24e All other expensesPrograms $360 · Management $4,318$4,678
IX-25 Total functional expensesPrograms $39,768 · Management $196,682 · Fundraising $0$236,450
Part X · Balance sheet $486,274 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $215,668$218,065
X-4 Accounts receivableStart of year $18,647$22,576
X-9 Prepaid expenses and deferred chargesStart of year $4,935$4,935
X-10c Land, buildings and equipment, netStart of year $249,782$240,698
X-16 Total assetsStart of year $489,032$486,274
X-17 Accounts payable and accrued expensesStart of year $4,569$3,610
X-19 Deferred revenueStart of year $27,283$27,583
X-26 Total liabilitiesStart of year $31,852$31,193
X-27 Net assets without donor restrictionsStart of year $457,180$455,081
X-32 Total net assets or fund balancesStart of year $457,180$455,081
X-33 Total liabilities and net assetsStart of year $489,032$486,274
Part XI · Reconciliation of net assets $455,081 net assets at year end
XI-1 Total revenue$234,351
XI-2 Total expenses$236,450
XI-3 Revenue less expenses−$2,099
XI-4 Net assets at start of year$457,180
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$455,081

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

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