Brown County Developmental Services INC

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Opportunities for adults with disabilities

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$105K 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

FY2025 · 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
6 of 6
filings with a surplus
Average surplus $229K a year · 8% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
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
23 mo
of spending, in cash
Looks good: 22.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $29K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$193K
2% of total assets
Looks good: liabilities are 2% 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
$3.3M
+5% vs prior year
Spent
$2.9M
To programs
87%
Net assets
$7.8M
By yearFY2020–FY2025
Revenue
$3.3M
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$2.6M
FY2022$2.9M
FY2023$3.0M
FY2024$3.1M
FY2025$3.3M
Expenses
$2.9M
FY2025▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.4M
FY2021$2.3M
FY2022$2.6M
FY2023$2.8M
FY2024$3.0M
FY2025$2.9M
Net assets
$7.8M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.6M
FY2021$6.8M
FY2022$7.1M
FY2023$7.3M
FY2024$7.5M
FY2025$7.8M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1979.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $2.5M Management & general 13% · $391K

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

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$105,355Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President/Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Susan Overdick’s $105K as Executive Director is at the 40th percentile of top reported officer pay among 3869 $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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Linda Lock———$109,395$97,172—
Susan Overdick$105,355$103,739$96,905$89,793$75,682$78,000
Linda L Lock—————$97,556

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 Brown County Developmental Services INC executive salaries →

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 adults with disabilities through vocational training and job placement.

Questions for Brown County Developmental Services INC

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1 program · $2.5M · in their own filed words · FY2025
01

Vocational and residential programs for adults with developmental disabilities

$2.5Mprogram 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 1 funder$29K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Fees for servicesLn 2g$2.6M
Gifts and grantsLn 1h$262K
Other incomeLn 4–11$219K
Money outPt IX
$2.9M
Ln 25
Programscol B$2.5M
Managementcol C$391K
Owns and owesPt X
$7.8M
net assets · Ln 32
Cash and savingsLn 1–2$5.5M
Total assetsLn 16$8.0M
LiabilitiesLn 26$193K
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$262K
Fees for servicesLn 2g$2.6M
Investment incomeLn 3$203K
Other incomeLn 4–11$219K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$852K
SavingsLn 2$4.7M
Cash and savings togetherLn 1–2$5.5M
Pledges and grants receivableLn 3$56K
Accounts receivableLn 4$206K
Prepaid expenses and deferred chargesLn 9$35K
Land, buildings, equipmentLn 10c$2.2M
Total assetsLn 16$8.0M
LiabilitiesLn 26$193K
Net assetsLn 32$7.8M
OperationsPt I, VI
EmployeesI 5114
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$5.2M$5.5M
Land, buildings, equipmentLn 10c$2.1M$2.2M
Total assetsLn 16$7.6M$8.0M
LiabilitiesLn 26$181K$193K
Net assetsLn 32$7.5M$7.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$105K$92K$13K
Other salaries and wagesLn 7$1.8M$1.6M$213K
Other employee benefitsLn 9$272K$243K$29K
Payroll taxesLn 10$137K$121K$17K
Other fees for servicesLn 11g$110K$81K$29K
Advertising and promotionLn 12$645$645
Office expensesLn 13$11K$459$11K
OccupancyLn 16$60K$51K$9K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$193K$181K$12K
InsuranceLn 23$62K$45K$17K
Other expenses (24a–d)Ln 24$126K$106K$20K
All other expensesLn 24e$83K$63K$20K
Total functional expensesLn 25$2.9M$2.5M$391K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 12, 2026 $3.3M$2.9M$330K$7.8M 990 PDF
FY2024Filed with the IRS Mar 31, 2025 $3.1M$3.0M$137K$7.5M 990 PDF
FY2023Filed with the IRS Apr 3, 2024 $3.0M$2.8M$229K$7.3M 990 PDF
FY2022Filed with the IRS Mar 28, 2023 $2.9M$2.6M$279K$7.1M 990 PDF
FY2021Filed with the IRS Oct 19, 2022 $2.6M$2.3M$236K$6.8M 990 PDF
FY2020Filed with the IRS Jun 16, 2021 $2.5M$2.4M$163K$6.6M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $3,255,986 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $283,074$261,650
I-9 Program service revenuePrior year $2,495,214$2,571,942
I-10 Investment incomePrior year $131,298$203,209
I-11 Other revenuePrior year $196,873$219,185
I-12 Total revenuePrior year $3,106,459$3,255,986
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 $2,362,130$2,279,130
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $607,354$647,259
I-18 Total expensesPrior year $2,969,484$2,926,389
I-19 Revenue less expensesPrior year $136,975$329,597
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 $3,255,986 across 6 lines filed
VIII-1f All other contributions, gifts and grants$261,650
VIII-1h Total contributions, gifts and grants$261,650
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,571,942$2,571,942
VIII-3 Investment incomeExcluded from tax $203,209$203,209
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13,090 · Excluded from tax $206,095$219,185
VIII-12 Total revenueRelated to mission $2,585,032 · Unrelated business $0 · Excluded from tax $409,304$3,255,986
Part IX · Statement of functional expenses $2,926,389 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $92,167 · Management $13,188$105,355
IX-7 Other salaries and wagesPrograms $1,551,184 · Management $213,323$1,764,507
IX-9 Other employee benefitsPrograms $243,126 · Management $29,032$272,158
IX-10 Payroll taxesPrograms $120,517 · Management $16,593$137,110
IX-11g Other fees for servicesPrograms $81,335 · Management $28,672$110,007
IX-12 Advertising and promotionPrograms $645$645
IX-13 Office expensesPrograms $459 · Management $10,737$11,196
IX-16 OccupancyPrograms $51,368 · Management $8,801$60,169
IX-17 TravelManagement $2,075$2,075
IX-22 Depreciation, depletion and amortizationPrograms $180,694 · Management $12,082$192,776
IX-23 InsurancePrograms $44,773 · Management $16,971$61,744
IX-24 Other expenses (24a–d)Programs $106,157 · Management $19,830$125,987
IX-24e All other expensesPrograms $62,951 · Management $19,709$82,660
IX-25 Total functional expensesPrograms $2,535,376 · Management $391,013 · Fundraising $0$2,926,389
Part X · Balance sheet $7,989,769 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $769,269$851,846
X-2 Savings and temporary cash investmentsStart of year $4,451,968$4,676,524
X-3 Pledges and grants receivableStart of year $93,844$56,365
X-4 Accounts receivableStart of year $205,502$205,738
X-9 Prepaid expenses and deferred chargesStart of year $29,951$34,650
X-10c Land, buildings and equipment, netStart of year $2,096,738$2,164,646
X-15 Other assetsStart of year $1,086$0
X-16 Total assetsStart of year $7,648,358$7,989,769
X-17 Accounts payable and accrued expensesStart of year $128,689$141,342
X-19 Deferred revenueStart of year $46,922$47,956
X-25 Other liabilitiesStart of year $5,174$3,301
X-26 Total liabilitiesStart of year $180,785$192,599
X-27 Net assets without donor restrictionsStart of year $7,467,573$7,797,170
X-32 Total net assets or fund balancesStart of year $7,467,573$7,797,170
X-33 Total liabilities and net assetsStart of year $7,648,358$7,989,769
Part XI · Reconciliation of net assets $7,797,170 net assets at year end
XI-1 Total revenue$3,255,986
XI-2 Total expenses$2,926,389
XI-3 Revenue less expenses$329,597
XI-4 Net assets at start of year$7,467,573
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,797,170

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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