Garrett County Lighthouse INC

Tax-deductible

Oakland, MD501(c)(3)Health CareEIN 52-1773373Revenue $2.3M in FY2024

On file with the IRSgarrettcountylighthouse.orgPo Box 116, 21550-0116 · Oakland, MDTax-exempt since Jul 1992Publicly supported charity — 170(b)(1)(A)(vi)

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Provide services to the mentally ill population of Garrett County, maryland

501(c)(3) charity; gifts are tax-deductible.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

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 3
filings with a surplus
Average surplus $243K a year · 12% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
107%
of spending
Looks good: 107% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 3% of spending
Top officer’s pay lower than 93% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+210% vs prior year
Spent
$1.9M
To programs
107%
Net assets
$1.3M
By yearFY2021–FY2024
Revenue
$2.3M
FY2024▲ +210%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.4M
FY2022$1.6M
FY2022$734K
FY2024$2.3M
Expenses
$1.9M
FY2024▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$1.8M
FY2022$1.6M
FY2024$1.9M
Net assets
$1.3M
FY2024▲ +41%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.3M
FY2022$2.2M
FY2022$898K
FY2024$1.3M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1992.

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

Where the money goes

107 cents of each dollar spent went to programs.

Program services 107% · $2.0M Management & general 0% · $5K

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

5 people listed on the 990; $64K 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
Excecutive Director
$64,040Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Jones’s $64K as Excecutive Director is at the 7th percentile of top reported officer pay among 3128 $1–10M 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 · 1 named individual · Part VII

NameFY2024FY2022FY2022
Amy Jones$64,040$40,502$39,211

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 Garrett County Lighthouse 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

Supports mentally ill residents of Garrett County, Maryland with essential services.

Provided by the organization

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2 programs · $2.0M · in their own filed words · FY2023
01

Community Rehabilitation Provided day program activities to mentally ill population. Activities are planned to prepare participants to function in the community Approximate number of participants 93

$1.8Mprogram expense
02

Safe Harbor Crisis services provided services to mentally ill population. Approximate number of participants served 18

$205Kprogram 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$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$1.9M
Other incomeLn 4–11$206K
Investment incomeLn 3$114K
Money outPt IX
$1.9M
Ln 25
Programscol B$2.0M
Managementcol C$5K
Owns and owesPt X
$1.3M
net assets · Ln 32
Total assetsLn 16$2.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$70K
Government grantsLn 1e$60K
Fundraising eventsLn 1c$1K
Fees for servicesLn 2g$1.9M
Investment incomeLn 3$114K
Other incomeLn 4–11$206K
Gains on assetsLn 7$97K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
Total assetsLn 16$2.0M
LiabilitiesLn 26$0
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJune
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 FY24End FY24
Total assetsLn 16$1.9M$0
LiabilitiesLn 26$405K$0
Net assetsLn 32$1.5M$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.2M$1.2M
Pension plan contributionsLn 8$4K$4K
Other employee benefitsLn 9$110K$110K
Payroll taxesLn 10$128K$128K
Accounting feesLn 11c$28K$28K
Investment management feesLn 11f$5K$5K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$537$537
Office expensesLn 13$21K$21K
Information technologyLn 14$33K$33K
OccupancyLn 16$155K$155K
TravelLn 17$154$154
Conferences, conventions and meetingsLn 19$14K$14K
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$112K$112K
InsuranceLn 23$112K$112K
Other expenses (24a–d)Ln 24$128K$128K
All other expensesLn 24e$22K$22K
Total functional expensesLn 25$2.1M$2.0M$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.3M$1.9M$367K$1.3M 990 PDF
FY2023 Not on file
FY2022 $1.6M$1.8M−$219K$2.2M 990 PDF
FY2021 $2.4M$1.8M$579K$2.3M 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 FY2024 990 (6 parts)
Part I · Summary $2,096,147 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $81,765$70,104
I-9 Program service revenuePrior year $1,235,170$1,885,116
I-10 Investment incomePrior year $125,467$114,122
I-11 Other revenuePrior year $3,183$26,805
I-12 Total revenuePrior year $1,445,585$2,096,147
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,263,099$1,416,319
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $505,340$637,881
I-18 Total expensesPrior year $1,768,439$2,054,200
I-19 Revenue less expensesPrior year −$322,854$41,947
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $2,096,147 across 9 lines filed
Lines not itemized here account for $11,806 of total revenue; see the IRS return.
VIII-1c Fundraising events$1,439
VIII-1e Government grants$59,530
VIII-1f All other contributions, gifts and grants$9,135
VIII-1h Total contributions, gifts and grants$70,104
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,873,310$1,873,310
VIII-3 Investment incomeExcluded from tax $17,293$17,293
VIII-6 Net rental income or lossRelated to mission $26,805$26,805
VIII-7 Net gain or loss on sales of assetsRelated to mission $86,529 · Excluded from tax $10,300$96,829
VIII-12 Total revenueRelated to mission $1,998,450 · Unrelated business $0 · Excluded from tax $27,593$2,096,147
Part IX · Statement of functional expenses $2,054,200 across 18 lines filed
IX-7 Other salaries and wagesPrograms $1,173,965$1,173,965
IX-8 Pension plan contributionsPrograms $4,021$4,021
IX-9 Other employee benefitsPrograms $110,066$110,066
IX-10 Payroll taxesPrograms $128,267$128,267
IX-11c Accounting feesPrograms $28,449$28,449
IX-11f Investment management feesManagement $4,782$4,782
IX-11g Other fees for servicesPrograms $3,880$3,880
IX-12 Advertising and promotionPrograms $537$537
IX-13 Office expensesPrograms $20,659$20,659
IX-14 Information technologyPrograms $33,247$33,247
IX-16 OccupancyPrograms $154,978$154,978
IX-17 TravelPrograms $154$154
IX-19 Conferences, conventions and meetingsPrograms $13,612$13,612
IX-20 InterestPrograms $3,818$3,818
IX-22 Depreciation, depletion and amortizationPrograms $112,488$112,488
IX-23 InsurancePrograms $111,806$111,806
IX-24 Other expenses (24a–d)Programs $127,915$127,915
IX-24e All other expensesPrograms $21,556$21,556
IX-25 Total functional expensesPrograms $2,049,418 · Management $4,782 · Fundraising $0$2,054,200
Part X · Balance sheet $0 assets, 4 lines filed
X-16 Total assetsStart of year $1,868,108$0
X-26 Total liabilitiesStart of year $405,485$0
X-32 Total net assets or fund balancesStart of year $1,462,623$0
X-33 Total liabilities and net assetsStart of year $1,868,108$0
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$2,096,147
XI-2 Total expenses$2,054,200
XI-3 Revenue less expenses$41,947
XI-4 Net assets at start of year$1,462,623
XI-5 Net unrealized gains (losses) on investments$59,833
XI-9 Other changes in net assets−$1,564,403
XI-10 Net assets at end of year$0

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

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