The Positive Attitude youth center is a non-profit organization in the burlington, north carolina community that works to reach out to children and young adults to help them mature physically, spiritually and emotionally.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$67K 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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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
1 of 5
filings with a surplus
Average deficit $50K a year · 8% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: -0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $208K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$382K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 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
$604K
-24% vs prior year
Spent
$702K
To programs
99%
Net assets
$696K
By yearFY2020–FY2024
Revenue
$604K
FY2023▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$532K
FY2021$581K
FY2022$798K
FY2023$604K
FY2024$446K
Expenses
$702K
FY2023▼ -18%
Tap a bar for its year
Expenses by fiscal year
FY2020$513K
FY2021$615K
FY2022$860K
FY2023$702K
FY2024$519K
Net assets
$696K
FY2023▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$910K
FY2021$876K
FY2022$794K
FY2023$696K
FY2024$623K

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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 1998.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $696K Fundraising 1% · $7K

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; $67K 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 Di
$66,972Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kerry Richmond’s $70K as Executive Di is at the 61st percentile of top reported officer pay among 1992 $100K–1M youth development 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

NameFY2024FY2023FY2022FY2021FY2020
Kerry Richmond$70,000$66,972$68,904$57,365$57,365

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

Helps young people mature physically, spiritually, and emotionally through community outreach.

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Provided by the organization

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1 program · $696K · in their own filed words · FY2022
01

Operation of youth center

$696Kprogram 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
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$604K
Ln 12
Fees for servicesLn 2g$434K
Gifts and grantsLn 1h$170K
Money outPt IX
$702K
Ln 25
Programscol B$696K
Fundraisingcol D$7K
Owns and owesPt X
$696K
net assets · Ln 32
Cash and savingsLn 1–2−$11K
Total assetsLn 16$1.1M
LiabilitiesLn 26$382K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$170K
Government grantsLn 1e$23K
Fees for servicesLn 2g$434K
Total revenueLn 12$604K
Assets in detailPt X, end of year
CashLn 1−$11K
Cash and savings togetherLn 1–2−$11K
Land, buildings, equipmentLn 10c$907K
Other assetsLn 15$74K
Total assetsLn 16$1.1M
LiabilitiesLn 26$382K
Net assetsLn 32$696K
OperationsPt I, VI
EmployeesI 538
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$4K−$11K
Land, buildings, equipmentLn 10c$941K$907K
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$368K$382K
Net assetsLn 32$794K$696K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$67K$67K
Other salaries and wagesLn 7$280K$280K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$28K$28K
Management feesLn 11a$3K$3K
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$11K$11K
OccupancyLn 16$106K$106K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$16K$16K
Depreciation, depletion and amortizationLn 22$48K$48K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$135K$128K$7K
All other expensesLn 24e−$13K−$13K
Total functional expensesLn 25$702K$696K$0$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $446K$519K−$73K$623K 990 PDF
FY2023 Viewing $604K$702K−$98K$696K 990 PDF
FY2022 $798K$860K−$62K$794K 990 PDF
FY2021 $581K$615K−$34K$876K 990 PDF
FY2020 $532K$513K$20K$910K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $604,138 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $327,112$169,842
I-9 Program service revenuePrior year $470,839$434,296
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $797,951$604,138
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $395,755$375,797
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $464,289$326,630
I-18 Total expensesPrior year $860,044$702,427
I-19 Revenue less expensesPrior year −$62,093−$98,289
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $604,138 across 5 lines filed
VIII-1e Government grants$22,725
VIII-1f All other contributions, gifts and grants$147,117
VIII-1h Total contributions, gifts and grants$169,842
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $434,296$434,296
VIII-12 Total revenueRelated to mission $434,296$604,138
Part IX · Statement of functional expenses $702,427 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $66,972$66,972
IX-7 Other salaries and wagesPrograms $279,913$279,913
IX-9 Other employee benefitsPrograms $1,318$1,318
IX-10 Payroll taxesPrograms $27,594$27,594
IX-11a Management feesPrograms $2,960$2,960
IX-11g Other fees for servicesPrograms $3,600$3,600
IX-13 Office expensesPrograms $11,008$11,008
IX-16 OccupancyPrograms $106,131$106,131
IX-19 Conferences, conventions and meetingsPrograms $1,901$1,901
IX-20 InterestPrograms $16,446$16,446
IX-22 Depreciation, depletion and amortizationPrograms $47,806$47,806
IX-23 InsurancePrograms $14,776$14,776
IX-24 Other expenses (24a–d)Programs $128,240 · Fundraising $6,538$134,778
IX-24e All other expensesPrograms −$12,776−$12,776
IX-25 Total functional expensesPrograms $695,889 · Management $0 · Fundraising $6,538$702,427
Part X · Balance sheet $1,077,537 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $3,642−$11,211
X-3 Pledges and grants receivableStart of year $21,233$21,233
X-4 Accounts receivableStart of year $92,874$56,480
X-9 Prepaid expenses and deferred chargesStart of year $29,531$29,531
X-10c Land, buildings and equipment, netStart of year $940,909$907,426
X-15 Other assetsStart of year $74,078$74,078
X-16 Total assetsStart of year $1,162,267$1,077,537
X-17 Accounts payable and accrued expensesStart of year $9,059$21,008
X-25 Other liabilitiesStart of year $33,943$36,060
X-26 Total liabilitiesStart of year $368,212$381,771
X-27 Net assets without donor restrictionsStart of year $794,055$695,766
X-32 Total net assets or fund balancesStart of year $794,055$695,766
X-33 Total liabilities and net assetsStart of year $1,162,267$1,077,537
Part XI · Reconciliation of net assets $695,766 net assets at year end
XI-1 Total revenue$604,138
XI-2 Total expenses$702,427
XI-3 Revenue less expenses−$98,289
XI-4 Net assets at start of year$794,055
XI-10 Net assets at end of year$695,766

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

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