Byron Wellness System INC FY2020 filing

Tax-deductible

Fort Wayne, IN501(c)(3)Health CareEIN 47-5285597Revenue $179K in FY2020

On file with the IRS1661 Beacon St, 46805-4746 · Fort Wayne, INTax-exempt since Mar 2016Supporting org, Type III (functionally integrated) — 509(a)(3)

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To support and/or develop educational programs, scientific research, human service programs, and other charitable activities in promotion of supported organizations.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$270K 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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FY2020 · 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
0 of 5
filings with a surplus
Average deficit $223K a year · 140% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$270K
to officers and key staff · 82% of spending
Concern: pay to officers and key staff is 82% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 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
$179K
Spent
$330K
To programs
66%
Net assets
$3.5M
By yearFY2020–FY2024
Revenue
$179K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$179K
FY2021$237K
FY2022$163K
FY2023$190K
FY2024$24K
Expenses
$330K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$330K
FY2021$454K
FY2022$409K
FY2023$341K
FY2024$372K
Net assets
$3.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.5M
FY2021$3.4M
FY2022$2.6M
FY2023$2.5M
FY2024$2.2M

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 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 Mar 2016.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $218K Management & general 34% · $112K

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

8 people listed on the 990; $270K paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$218,329Pt VII · Sec A
$52,104Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Debra J Lambert’s $220K as Chief Executive Officer is at the 94th percentile of top reported officer pay among 200 <$100K health care 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Debra J Lambert$220,270$214,025$234,951$232,925$218,329
Audra Guy$67,549—$79,121$62,193$52,104
Audra S Guy—$70,493———
Sarah Starcher$31,808$27,047———

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

Funds and develops educational, scientific, and human service programs for charitable causes.

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Provided by the organization

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1 program · $218K · in their own filed words · FY2020
01

The byron wellness system, inc. Provides support to recovery health systems, inc. By providing funding for developing educational programs, scientific research, human service programs, and other charitable activities.

$218Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$179K
Ln 12
Investment incomeLn 3$161K
Other incomeLn 4–11$18K
Money outPt IX
$330K
Ln 25
Programscol B$218K
Managementcol C$112K
Owns and owesPt X
$3.5M
net assets · Ln 32
Cash and savingsLn 1–2$51K
Total assetsLn 16$3.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$161K
Other incomeLn 4–11$18K
Gains on assetsLn 7$16K
Total revenueLn 12$179K
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$0
Cash and savings togetherLn 1–2$51K
InvestmentsLn 11–13$3.4M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$28K
Total assetsLn 16$3.5M
LiabilitiesLn 26$0
Net assetsLn 32$3.5M
OperationsPt I, VI
EmployeesI 52
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$67K$51K
InvestmentsLn 11–13$3.5M$3.4M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$3.5M$3.5M
LiabilitiesLn 26$21K$0
Net assetsLn 32$3.5M$3.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$239K$179K$60K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$5K$5K
Other employee benefitsLn 9$0
Payroll taxesLn 10$18K$14K$5K
Management feesLn 11a$0
Legal feesLn 11b$20K$20K
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$6K$6K$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$22K$17K$6K
Office expensesLn 13$33$25$8
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$204$153$51
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$11K$8K$3K
Other expenses (24a–d)Ln 24$33$25$8
Total functional expensesLn 25$330K$218K$112K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $24K$372K−$349K$2.2M 990 PDF
FY2023 $190K$341K−$150K$2.5M 990 PDF
FY2022 $163K$409K−$246K$2.6M 990 PDF
FY2021 $237K$454K−$217K$3.4M 990 PDF
FY2020 Viewing $179K$330K−$151K$3.5M 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 FY2020 990 (6 parts)
Part I · Summary $178,696 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $178,228$160,842
I-11 Other revenuePrior year $0$17,854
I-12 Total revenuePrior year $178,228$178,696
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 $249,965$263,206
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $30,415$66,984
I-18 Total expensesPrior year $280,380$330,190
I-19 Revenue less expensesPrior year −$102,152−$151,494
Part VI · Governance 6 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $178,696 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeExcluded from tax $144,918$144,918
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $15,924$15,924
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $17,854$17,854
VIII-12 Total revenueRelated to mission $17,854 · Excluded from tax $160,842$178,696
Part IX · Statement of functional expenses $330,190 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $179,404 · Management $60,082$239,486
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributionsManagement $5,439$5,439
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $13,711 · Management $4,570$18,281
IX-11a Management fees$0
IX-11b Legal feesManagement $20,172$20,172
IX-11c Accounting feesManagement $7,212$7,212
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $5,982 · Fundraising $0$5,982
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $16,605 · Management $5,535$22,140
IX-13 Office expensesPrograms $25 · Management $8$33
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $153 · Management $51$204
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $8,406 · Management $2,802$11,208
IX-24 Other expenses (24a–d)Programs $25 · Management $8$33
IX-25 Total functional expensesPrograms $218,329 · Management $111,861 · Fundraising $0$330,190
Part X · Balance sheet $3,476,271 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $67,296$51,419
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $3,462,747$3,397,177
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$27,675
X-16 Total assetsStart of year $3,530,043$3,476,271
X-17 Accounts payable and accrued expensesStart of year $21,169$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $21,169$0
X-27 Net assets without donor restrictionsStart of year $3,508,874$3,476,271
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $3,508,874$3,476,271
X-33 Total liabilities and net assetsStart of year $3,530,043$3,476,271
Part XI · Reconciliation of net assets $3,476,271 net assets at year end
XI-1 Total revenue$178,696
XI-2 Total expenses$330,190
XI-3 Revenue less expenses−$151,494
XI-4 Net assets at start of year$3,508,874
XI-5 Net unrealized gains (losses) on investments$77,540
XI-9 Other changes in net assets$41,351
XI-10 Net assets at end of year$3,476,271

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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