Jackson County Developmental Center INC FY2023 filing

Tax-deductible

Millwood, WV501(c)(3)Since 1979EmploymentEIN 55-0598714Revenue $5.6M in FY2023

On file with the IRSjcdcworks.com270 Jack Burlingame Dr, 25262-8576 · Millwood, WVTax-exempt since May 1985Publicly supported — 509(a)(2)

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Provide quality life support for and employment opportunities for people with disabilities.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$129K 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

FY2023 · 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
4 of 5
filings with a surplus
Average surplus $511K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.5M
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.6M
+11% vs prior year
Spent
$5.1M
To programs
82%
Net assets
$2.5M
By yearFY2021–FY2025
Revenue
$5.6M
FY2023▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2021$4.7M
FY2022$5.0M
FY2023$5.6M
FY2024$5.2M
FY2025$6.2M
Expenses
$5.1M
FY2023-0.5%
Tap a bar for its year
Expenses by fiscal year
FY2021$4.5M
FY2022$5.1M
FY2023$5.1M
FY2024$4.5M
FY2025$4.9M
Net assets
$2.5M
FY2023▲ +27%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.0M
FY2022$1.9M
FY2023$2.5M
FY2024$3.3M
FY2025$4.6M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 May 1985.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $4.2M Management & general 18% · $904K

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

10 people listed on the 990; $129K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director Until July 2022
$83,263Pt VII · Sec A
Executive Director Starting July 2022
$45,610Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tracy Call’s $100K as Executive Director is at the 26th percentile of top reported officer pay among 1245 $1–10M employment 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tracy Call$99,653$99,653$45,610——
Craig Greening——$83,263$80,173$86,102

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 Jackson County Developmental Center 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers people with disabilities through life support and job opportunities.

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Provided by the organization

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3 programs · $4.1M · in their own filed words · FY2022
01

Waiver

Since 2010, JCDC offers a range of supportive services through the I/ID medicaid waiver program. Services are provided to over 100 individuals with severe disabilities in its offices located in millwood, point pleasant and parkersburg west virginia.

$3.2Mprogram expense
02

Production

Utilizing a special state procurement program, e-commerce, and business to business sales strategies, JCDC provides support services to the state of west virginia and fortune 500 companies. JCDC manufactures industrial wipers, provides ground keeping services, processes, sells, and recycles plastics, metals, and other industrial carbons.

$797Kprogram expense
03

Data

Through a special state procurement program, JCDC provides certain data management operations to state agencies. Currently providing jobs for individuals with disabilities who process information using technology.

$139Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$5.6M
Ln 12
Fees for servicesLn 2g$5.4M
Other incomeLn 4–11$96K
Gifts and grantsLn 1h$82K
Money outPt IX
$5.1M
Ln 25
Programscol B$4.2M
Managementcol C$904K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$4.0M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Government grantsLn 1e$82K
Fees for servicesLn 2g$5.4M
Investment incomeLn 3$16K
Other incomeLn 4–11$96K
Gains on assetsLn 7−$3K
Total revenueLn 12$5.6M
Assets in detailPt X, end of year
CashLn 1$1.7M
SavingsLn 2$470K
Cash and savings togetherLn 1–2$2.1M
InvestmentsLn 11–13$162K
Land, buildings, equipmentLn 10c$575K
Other assetsLn 15$595K
Total assetsLn 16$4.0M
LiabilitiesLn 26$1.5M
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 5298
VolunteersI 60
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 FY23End FY23
Cash and savingsLn 1–2$1.1M$2.1M
InvestmentsLn 11–13$152K$162K
Land, buildings, equipmentLn 10c$566K$575K
Total assetsLn 16$3.1M$4.0M
LiabilitiesLn 26$1.2M$1.5M
Net assetsLn 32$1.9M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$144K$144K
Other salaries and wagesLn 7$3.6M$3.3M$326K
Other employee benefitsLn 9$169K$146K$24K
Payroll taxesLn 10$276K$246K$30K
Investment management feesLn 11f$12K$12K
Other fees for servicesLn 11g$66K$22K$44K
Advertising and promotionLn 12$30K$12K$18K
Office expensesLn 13$67K$60K$7K
OccupancyLn 16$177K$154K$23K
TravelLn 17$106K$102K$4K
Conferences, conventions and meetingsLn 19$43K$22K$21K
InterestLn 20$8K$5K$3K
Depreciation, depletion and amortizationLn 22$40K$6K$35K
InsuranceLn 23$147K$30K$116K
Other expenses (24a–d)Ln 24$170K$76K$94K
All other expensesLn 24e$18K$14K$4K
Total functional expensesLn 25$5.1M$4.2M$904K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.2M$4.9M$1.3M$4.6M 990 PDF
FY2024 $5.2M$4.5M$708K$3.3M 990 PDF
FY2023 Viewing $5.6M$5.1M$463K$2.5M 990 PDF
FY2022 $5.0M$5.1M−$92K$1.9M 990 PDF
FY2021 $4.7M$4.5M$165K$2.0M 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 FY2023 990 (6 parts)
Part I · Summary $5,574,776 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $151,603$81,609
I-9 Program service revenuePrior year $4,903,496$5,380,465
I-10 Investment incomePrior year −$110,125$16,403
I-11 Other revenuePrior year $99,026$96,299
I-12 Total revenuePrior year $5,044,000$5,574,776
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 $4,333,181$4,227,667
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $802,570$883,729
I-18 Total expensesPrior year $5,135,751$5,111,396
I-19 Revenue less expensesPrior year −$91,751$463,380
Part VI · Governance 8 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
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 $5,574,776 across 6 lines filed
Lines not itemized here account for $96,299 of total revenue; see the IRS return.
VIII-1e Government grants$81,609
VIII-1h Total contributions, gifts and grants$81,609
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,380,465$5,380,465
VIII-3 Investment incomeExcluded from tax $19,505$19,505
VIII-7 Net gain or loss on sales of assetsRelated to mission $8,891 · Excluded from tax −$11,993−$3,102
VIII-12 Total revenueRelated to mission $5,485,655 · Unrelated business $0 · Excluded from tax $7,512$5,574,776
Part IX · Statement of functional expenses $5,111,396 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $143,513$143,513
IX-7 Other salaries and wagesPrograms $3,312,841 · Management $325,731$3,638,572
IX-9 Other employee benefitsPrograms $145,533 · Management $23,707$169,240
IX-10 Payroll taxesPrograms $246,280 · Management $30,062$276,342
IX-11f Investment management feesManagement $11,617$11,617
IX-11g Other fees for servicesPrograms $21,825 · Management $44,351$66,176
IX-12 Advertising and promotionPrograms $11,834 · Management $18,270$30,104
IX-13 Office expensesPrograms $60,295 · Management $6,732$67,027
IX-16 OccupancyPrograms $154,139 · Management $23,203$177,342
IX-17 TravelPrograms $101,955 · Management $3,885$105,840
IX-19 Conferences, conventions and meetingsPrograms $21,939 · Management $20,808$42,747
IX-20 InterestPrograms $5,135 · Management $3,096$8,231
IX-22 Depreciation, depletion and amortizationPrograms $5,883 · Management $34,505$40,388
IX-23 InsurancePrograms $30,115 · Management $116,390$146,505
IX-24 Other expenses (24a–d)Programs $75,877 · Management $94,267$170,144
IX-24e All other expensesPrograms $13,806 · Management $3,802$17,608
IX-25 Total functional expensesPrograms $4,207,457 · Management $903,939 · Fundraising $0$5,111,396
Part X · Balance sheet $3,997,058 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,100,092$1,659,488
X-2 Savings and temporary cash investments$470,000
X-4 Accounts receivableStart of year $681,722$504,800
X-8 Inventories for sale or useStart of year $22,953$18,426
X-9 Prepaid expenses and deferred chargesStart of year $8,428$12,643
X-10c Land, buildings and equipment, netStart of year $566,089$574,579
X-12 Other securitiesStart of year $151,812$162,355
X-15 Other assetsStart of year $595,214$594,767
X-16 Total assetsStart of year $3,126,310$3,997,058
X-17 Accounts payable and accrued expensesStart of year $314,340$246,672
X-19 Deferred revenueStart of year $629,977$1,293,568
X-26 Total liabilitiesStart of year $1,190,825$1,540,240
X-27 Net assets without donor restrictionsStart of year $1,935,485$2,456,818
X-32 Total net assets or fund balancesStart of year $1,935,485$2,456,818
X-33 Total liabilities and net assetsStart of year $3,126,310$3,997,058
Part XI · Reconciliation of net assets $2,456,818 net assets at year end
XI-1 Total revenue$5,574,776
XI-2 Total expenses$5,111,396
XI-3 Revenue less expenses$463,380
XI-4 Net assets at start of year$1,935,485
XI-5 Net unrealized gains (losses) on investments$57,953
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,456,818

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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