Transitions Incorporated FY2020 filing

Tax-deductible

Covington, KY501(c)(3)Since 1969Crime & LegalEIN 61-0707125Revenue $11.3M in FY2020

On file with the IRStransitionsky.org535 Pike St, 41011-2172 · Covington, KYTax-exempt since Jun 1970Publicly supported charity — 170(b)(1)(A)(vi)

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To help individuals transition from the pain of addiction to the gratitude of recovery by providing long term treatment and comprehensive support services.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$332K 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

FY2020 · 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
5 of 5
filings with a surplus
Average surplus $1.6M a year · 19% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$332K
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
Cash reserves
8 mo
of spending, in cash
Looks good: 7.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $320K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.9M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.3M
Spent
$7.9M
To programs
89%
Net assets
$11.5M
By yearFY2020–FY2024
Revenue
$11.3M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$11.3M
FY2021$9.8M
FY2022$7.3M
FY2023$6.5M
FY2024$7.6M
Expenses
$7.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$7.9M
FY2021$6.8M
FY2022$6.5M
FY2023$6.1M
FY2024$6.9M
Net assets
$11.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$11.5M
FY2021$14.6M
FY2022$14.3M
FY2023$15.0M
FY2024$17.0M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Jun 1970.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $7.1M Management & general 10% · $779K Fundraising 1% · $61K

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; $332K paid to officers and key staff.

Part VII, Section A · reportable compensation
$148,270Pt VII · Sec A
$99,657Pt VII · Sec A
$83,581Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Jim Beiting’s $184K as CEO is at the 80th percentile of top reported officer pay among 1147 $1–10M crime & legal 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jim Beiting$183,988$194,642$163,986$160,431$148,270
Dr Josh Harrison$142,665————
Cassidy Lekan——$128,148$112,443$99,657
Katie Floyd$114,086$109,803———
Kimberly Abrams$100,391————
Anne Price———$86,211$83,581

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 people recover from addiction with long-term treatment and support.

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Provided by the organization

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1 program · $7.1M · in their own filed words · FY2020
01

Transitions is a multi-location social service agency that provides the full continuum of treatment services for adults with Substance Use Disorders. The organization is accredited by the Commission on Accreditation of Rehabilitation Facilities (CARF).Under the care of the Medical Director and Nursing Team, Triage is the first step in…

$7.1Mprogram 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 4 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$11.3M
Ln 12
Fees for servicesLn 2g$10.2M
Gifts and grantsLn 1h$960K
Investment incomeLn 3$138K
Money outPt IX
$7.9M
Ln 25
Programscol B$7.1M
Managementcol C$779K
Fundraisingcol D$61K
Owns and owesPt X
$11.5M
net assets · Ln 32
Cash and savingsLn 1–2$5.0M
Total assetsLn 16$15.4M
LiabilitiesLn 26$3.9M
PeoplePt VI, VII
19
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$960K
Government grantsLn 1e$741K
Noncash giftsLn 1g$115K
Fundraising eventsLn 1c$9K
Fees for servicesLn 2g$10.2M
Investment incomeLn 3$138K
Gains on assetsLn 7$7K
Total revenueLn 12$11.3M
Assets in detailPt X, end of year
CashLn 1$5.0M
Cash and savings togetherLn 1–2$5.0M
InvestmentsLn 11–13$122K
Land, buildings, equipmentLn 10c$9.0M
Total assetsLn 16$15.4M
LiabilitiesLn 26$3.9M
Net assetsLn 32$11.5M
OperationsPt I, VI
EmployeesI 5148
VolunteersI 625
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 FY20End FY20
Cash and savingsLn 1–2$1.4M$5.0M
InvestmentsLn 11–13$63K$122K
Land, buildings, equipmentLn 10c$8.0M$9.0M
Total assetsLn 16$11.6M$15.4M
LiabilitiesLn 26$3.5M$3.9M
Net assetsLn 32$8.2M$11.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$347K$311K$32K$3K
Other salaries and wagesLn 7$4.1M$3.6M$380K$39K
Pension plan contributionsLn 8$23K$21K$2K$228
Other employee benefitsLn 9$263K$243K$18K$1K
Payroll taxesLn 10$379K$338K$37K$3K
Legal feesLn 11b$3K$216$3K
Accounting feesLn 11c$36K$3K$33K
Other fees for servicesLn 11g$175K$163K$11K
Advertising and promotionLn 12$20K$13K$6K$1K
Office expensesLn 13$132K$119K$13K$78
Information technologyLn 14$29K$26K$3K
OccupancyLn 16$598K$529K$69K
TravelLn 17$35K$22K$13K
Conferences, conventions and meetingsLn 19$1K$175$922
InterestLn 20$133K$109K$24K
Depreciation, depletion and amortizationLn 22$468K$440K$28K
InsuranceLn 23$84K$69K$15K
Other expenses (24a–d)Ln 24$1.1M$999K$73K$12K
All other expensesLn 24e$45K$28K$17K
Total functional expensesLn 25$7.9M$7.1M$779K$61K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $7.6M$6.9M$653K$17.0M 990 PDF
FY2023 $6.5M$6.1M$345K$15.0M 990 PDF
FY2022 $7.3M$6.5M$760K$14.3M 990 PDF
FY2021 $9.8M$6.8M$3.0M$14.6M 990 PDF
FY2020 Viewing $11.3M$7.9M$3.4M$11.5M 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 FY2020 990 (6 parts)
Part I · Summary $11,315,991 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,769,144$959,739
I-9 Program service revenuePrior year $7,794,636$10,218,175
I-10 Investment incomePrior year $384,252$138,077
I-11 Other revenuePrior year $20,885$0
I-12 Total revenuePrior year $9,968,917$11,315,991
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 $4,452,131$5,074,058
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,997,558$2,841,968
I-18 Total expensesPrior year $7,449,689$7,916,026
I-19 Revenue less expensesPrior year $2,519,228$3,399,965
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $11,315,991 across 10 lines filed
VIII-1c Fundraising events$9,363
VIII-1e Government grants$740,825
VIII-1f All other contributions, gifts and grants$209,551
VIII-1g Noncash contributions (included above)$115,174
VIII-1h Total contributions, gifts and grants$959,739
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,218,175$10,218,175
VIII-3 Investment incomeExcluded from tax $130,679$130,679
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,398$7,398
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $10,218,175 · Unrelated business $0 · Excluded from tax $138,077$11,315,991
Part IX · Statement of functional expenses $7,916,026 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $311,340 · Management $32,266 · Fundraising $3,326$346,932
IX-7 Other salaries and wagesPrograms $3,642,936 · Management $380,271 · Fundraising $39,344$4,062,551
IX-8 Pension plan contributionsPrograms $21,066 · Management $2,199 · Fundraising $228$23,493
IX-9 Other employee benefitsPrograms $243,164 · Management $17,937 · Fundraising $1,446$262,547
IX-10 Payroll taxesPrograms $338,064 · Management $37,345 · Fundraising $3,126$378,535
IX-11b Legal feesPrograms $216 · Management $2,679$2,895
IX-11c Accounting feesPrograms $2,679 · Management $33,271$35,950
IX-11g Other fees for servicesPrograms $163,285 · Management $11,490$174,775
IX-12 Advertising and promotionPrograms $13,206 · Management $5,593 · Fundraising $1,409$20,208
IX-13 Office expensesPrograms $118,620 · Management $13,223 · Fundraising $78$131,921
IX-14 Information technologyPrograms $25,911 · Management $2,717$28,628
IX-16 OccupancyPrograms $528,869 · Management $69,097$597,966
IX-17 TravelPrograms $22,209 · Management $13,059$35,268
IX-19 Conferences, conventions and meetingsPrograms $175 · Management $922$1,097
IX-20 InterestPrograms $109,322 · Management $23,727$133,049
IX-22 Depreciation, depletion and amortizationPrograms $439,526 · Management $28,162$467,688
IX-23 InsurancePrograms $68,910 · Management $14,734$83,644
IX-24 Other expenses (24a–d)Programs $999,454 · Management $72,713 · Fundraising $11,862$1,084,029
IX-24e All other expensesPrograms $27,554 · Management $17,296$44,850
IX-25 Total functional expensesPrograms $7,076,506 · Management $778,701 · Fundraising $60,819$7,916,026
Part X · Balance sheet $15,431,200 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,397,494$5,023,692
X-4 Accounts receivableStart of year $2,034,799$1,193,889
X-9 Prepaid expenses and deferred chargesStart of year $95,381$58,196
X-10c Land, buildings and equipment, netStart of year $8,025,958$9,033,689
X-11 Publicly traded securitiesStart of year $62,853$121,734
X-16 Total assetsStart of year $11,616,485$15,431,200
X-17 Accounts payable and accrued expensesStart of year $490,841$359,796
X-25 Other liabilitiesStart of year $0$871,900
X-26 Total liabilitiesStart of year $3,464,851$3,932,522
X-27 Net assets without donor restrictionsStart of year $7,901,454$11,269,919
X-28 Net assets with donor restrictionsStart of year $250,180$228,759
X-32 Total net assets or fund balancesStart of year $8,151,634$11,498,678
X-33 Total liabilities and net assetsStart of year $11,616,485$15,431,200
Part XI · Reconciliation of net assets $11,498,678 net assets at year end
XI-1 Total revenue$11,315,991
XI-2 Total expenses$7,916,026
XI-3 Revenue less expenses$3,399,965
XI-4 Net assets at start of year$8,151,634
XI-5 Net unrealized gains (losses) on investments$1,123
XI-9 Other changes in net assets−$54,044
XI-10 Net assets at end of year$11,498,678

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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