Change Incorporated FY2023 filing

Tax-deductible

Weirton, WV501(c)(3)Since 1983EmploymentEIN 55-0629135Revenue $22.9M in FY2023

On file with the IRSchangeinc.org3158 West St, 26062-4637 · Weirton, WVTax-exempt since Feb 1984Publicly supported charity — 170(b)(1)(A)(vi)

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Change, INC community action agency encourages the integration of services, the building of partnerships, and the consolidating of resources to empower families towards healthy self-sufficient living.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$1.6M 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
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
3 of 5
filings with a surplus
Average surplus $675K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 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
$1.6M
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $150K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.5M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$22.9M
-0.7% vs prior year
Spent
$23.6M
To programs
87%
Net assets
$7.2M
By yearFY2020–FY2024
Revenue
$22.9M
FY2023▼ -0.7%
Tap a bar for its year
Revenue by fiscal year
FY2020$18.5M
FY2021$21.4M
FY2022$23.1M
FY2023$22.9M
FY2024$23.3M
Expenses
$23.6M
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$17.4M
FY2021$19.3M
FY2022$21.5M
FY2023$23.6M
FY2024$24.1M
Net assets
$7.2M
FY2023▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$6.2M
FY2022$7.8M
FY2023$7.2M
FY2024$6.4M

From the FY2023 Form 990 · 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 Feb 1984.

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% · $20.5M Management & general 12% · $2.8M Fundraising 1% · $258K

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

19 people listed on the 990; $1.6M paid to officers and key staff.

Part VII, Section A · reportable compensation
$256,035Pt VII · Sec A
$243,821Pt VII · Sec A
$198,425Pt VII · Sec A
Chief Executive Officer
$186,429Pt VII · Sec A
$173,598Pt VII · Sec A
$164,165Pt VII · Sec A
Chief Financial Officer
$144,354Pt VII · Sec A
$137,341Pt VII · Sec A

Kelli L Fournier’s $255K as Provider is at the 57th percentile of top reported officer pay among 414 $10–100M 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Judy L Raveaux———$256,927$203,733
Kelli L Fournier$255,321$256,035$248,704$254,794$255,313
Christopher Rhody$248,994$243,821$239,725$237,140$226,658
Manuel W Ballas————$248,841
David Applegate———$213,871$224,401
Kailey a Littleton$195,393$198,425$197,650——
Kelly M Devoogd$198,221$164,165———
Lisa M Mowry$195,551$186,429$177,342——

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

Empowers families toward self-sufficient living by integrating services and building partnerships.

Questions for Change Incorporated

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Provided by the organization

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3 programs · $19.8M · in their own filed words · FY2023
01

To provide medical and child development assistance to low income families and individuals.

$19.4Mprogram expense
02

To assist low income families in obtaining safe, affordable and energy efficient housing throughout the northern panhandle of west virginia.

$205Kprogram expense
03

To provide transportation services to primarily low income families.

$205Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$150K
Grants paid · 9 grants · $1.1M · 2020–2024
Unitemized GrantFY2024$110,870
Unitemized GrantFY2023$125,711
Unitemized GrantFY2022$361,623
Unitemized GrantFY2022$361,623
Unitemized GrantFY2021$91,691
Hancock County SchoolFY2020$21,256
Hancock County SchoolFY2020$21,256
Unitemized GrantFY2020$15,055
Unitemized GrantFY2020$15,055

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$22.9M
Ln 12
Fees for servicesLn 2g$16.3M
Gifts and grantsLn 1h$6.5M
Other incomeLn 4–11$146K
Money outPt IX
$23.6M
Ln 25
Programscol B$20.5M
Managementcol C$2.8M
Fundraisingcol D$258K
Owns and owesPt X
$7.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$11.6M
LiabilitiesLn 26$4.5M
PeoplePt VI, VII
19
listed · VII A
PaidVII A9
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.5M
Government grantsLn 1e$6.3M
Fees for servicesLn 2g$16.3M
Other incomeLn 4–11$146K
Total revenueLn 12$22.9M
Assets in detailPt X, end of year
CashLn 1$1.6M
Cash and savings togetherLn 1–2$1.6M
Land, buildings, equipmentLn 10c$6.3M
Other assetsLn 15$30K
Total assetsLn 16$11.6M
LiabilitiesLn 26$4.5M
Net assetsLn 32$7.2M
OperationsPt I, VI
EmployeesI 5274
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 FY23End FY23
Cash and savingsLn 1–2$1.7M$1.6M
Land, buildings, equipmentLn 10c$6.0M$6.3M
Total assetsLn 16$12.5M$11.6M
LiabilitiesLn 26$4.7M$4.5M
Net assetsLn 32$7.8M$7.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$126K$126K
Pay of current officers, directors and key staffLn 5$601K$517K$75K$9K
Other salaries and wagesLn 7$12.2M$10.5M$1.5M$170K
Other employee benefitsLn 9$1.5M$1.3M$186K$20K
Payroll taxesLn 10$926K$796K$116K$14K
Legal feesLn 11b$36K$31K$4K$540
Accounting feesLn 11c$51K$44K$6K$684
Other fees for servicesLn 11g$1.2M$1.1M$154K
Advertising and promotionLn 12$56K$48K$7K$778
Office expensesLn 13$208K$179K$26K$3K
OccupancyLn 16$407K$350K$51K$6K
TravelLn 17$175K$151K$22K$2K
InterestLn 20$112K$98K$14K
Depreciation, depletion and amortizationLn 22$597K$522K$75K
InsuranceLn 23$205K$179K$26K
Other expenses (24a–d)Ln 24$5.2M$4.6M$505K$33K
Total functional expensesLn 25$23.6M$20.5M$2.8M$258K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $23.3M$24.1M−$833K$6.4M 990 PDF
FY2023 Viewing $22.9M$23.6M−$624K$7.2M 990 PDF
FY2022 $23.1M$21.5M$1.6M$7.8M 990 PDF
FY2021 $21.4M$19.3M$2.0M$6.2M 990 PDF
FY2020 $18.5M$17.4M$1.2M$3.9M 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 $22,946,575 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,285,668$6,466,218
I-9 Program service revenuePrior year $14,694,165$16,334,264
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $116,758$146,093
I-12 Total revenuePrior year $23,096,591$22,946,575
I-13 Grants and similar amounts paidPrior year $361,623$125,711
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $14,065,168$15,193,149
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,047,904$8,251,553
I-18 Total expensesPrior year $21,474,695$23,570,413
I-19 Revenue less expensesPrior year $1,621,896−$623,838
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $22,946,575 across 7 lines filed
VIII-1e Government grants$6,348,940
VIII-1f All other contributions, gifts and grants$117,278
VIII-1h Total contributions, gifts and grants$6,466,218
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,334,264$16,334,264
VIII-8 Net income from fundraising eventsExcluded from tax $30,225$30,225
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $115,868$115,868
VIII-12 Total revenueRelated to mission $16,450,132 · Unrelated business $0 · Excluded from tax $30,225$22,946,575
Part IX · Statement of functional expenses $23,570,413 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $125,711$125,711
IX-5 Pay of current officers, directors and key staffPrograms $517,281 · Management $75,186 · Fundraising $9,022$601,489
IX-7 Other salaries and wagesPrograms $10,487,018 · Management $1,526,811 · Fundraising $169,972$12,183,801
IX-9 Other employee benefitsPrograms $1,276,174 · Management $185,968 · Fundraising $19,822$1,481,964
IX-10 Payroll taxesPrograms $796,270 · Management $115,737 · Fundraising $13,888$925,895
IX-11b Legal feesPrograms $30,959 · Management $4,500 · Fundraising $540$35,999
IX-11c Accounting feesPrograms $44,292 · Management $6,455 · Fundraising $684$51,431
IX-11g Other fees for servicesPrograms $1,077,872 · Management $154,404$1,232,276
IX-12 Advertising and promotionPrograms $47,856 · Management $6,967 · Fundraising $778$55,601
IX-13 Office expensesPrograms $178,802 · Management $26,030 · Fundraising $2,908$207,740
IX-16 OccupancyPrograms $350,098 · Management $50,967 · Fundraising $5,695$406,760
IX-17 TravelPrograms $150,942 · Management $21,974 · Fundraising $2,455$175,371
IX-20 InterestPrograms $97,621 · Management $13,984$111,605
IX-22 Depreciation, depletion and amortizationPrograms $521,808 · Management $74,748$596,556
IX-23 InsurancePrograms $178,894 · Management $25,626$204,520
IX-24 Other expenses (24a–d)Programs $4,635,519 · Management $505,485 · Fundraising $32,690$5,173,694
IX-25 Total functional expensesPrograms $20,517,117 · Management $2,794,842 · Fundraising $258,454$23,570,413
Part X · Balance sheet $11,637,886 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $1,678,930$1,593,522
X-3 Pledges and grants receivableStart of year $1,962,315$1,207,036
X-4 Accounts receivableStart of year $2,134,610$2,303,677
X-8 Inventories for sale or useStart of year $109,118$137,961
X-9 Prepaid expenses and deferred chargesStart of year $86,059$73,258
X-10c Land, buildings and equipment, netStart of year $5,953,623$6,292,517
X-15 Other assetsStart of year $607,938$29,915
X-16 Total assetsStart of year $12,532,593$11,637,886
X-17 Accounts payable and accrued expensesStart of year $1,577,907$1,482,025
X-19 Deferred revenueStart of year $31,275$26,277
X-26 Total liabilitiesStart of year $4,725,066$4,454,197
X-27 Net assets without donor restrictionsStart of year $7,753,531$7,134,693
X-28 Net assets with donor restrictionsStart of year $53,996$48,996
X-32 Total net assets or fund balancesStart of year $7,807,527$7,183,689
X-33 Total liabilities and net assetsStart of year $12,532,593$11,637,886
Part XI · Reconciliation of net assets $7,183,689 net assets at year end
XI-1 Total revenue$22,946,575
XI-2 Total expenses$23,570,413
XI-3 Revenue less expenses−$623,838
XI-4 Net assets at start of year$7,807,527
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,183,689

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

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