Gateway Community Services FY2021 filing

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To administer state & federal programs aimed at identifying, relieving & eliminating the causes of poverty in the kentucky counties of bath, menifee, montgomery, morgan, and rowan.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$168K 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

FY2021 · 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
5 of 6
filings with a surplus
Average surplus $347K a year · 2% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$168K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.6M
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
33
of 33 voting members
Looks good: 33 of 33 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.0M
+23% vs prior year
Spent
$14.8M
To programs
93%
Net assets
$3.1M
By yearFY2020–FY2025
Revenue
$15.0M
FY2021▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$12.1M
FY2021$15.0M
FY2022$18.0M
FY2023$18.9M
FY2024$17.9M
FY2025$18.1M
Expenses
$14.8M
FY2021▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$11.7M
FY2021$14.8M
FY2022$17.5M
FY2023$18.6M
FY2024$17.3M
FY2025$18.2M
Net assets
$3.1M
FY2021▲ +225%
Tap a bar for its year
Net assets by fiscal year
FY2020$957K
FY2021$3.1M
FY2022$3.6M
FY2023$4.0M
FY2024$4.6M
FY2025$4.5M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Jun 1975.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $13.8M Management & general 7% · $984K

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

37 people listed on the 990; $168K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chief Executive Officer
$96,605Pt VII · Sec A
Chief Finance Officer
$71,187Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Vice Chair
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Martina Roe’s $101K as Chief Executive Officer is at the 3rd percentile of top reported officer pay among 572 $10–100M community 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Martina Roe$101,045$96,227$56,972———
Melinda Engle———$96,457$96,605$85,670
Kristy Gamble———$74,163$71,187$63,598
Kristy Gallion———$41,331——

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 Gateway Community Services executive salaries →

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

Administers programs to identify, relieve, and eliminate poverty causes in five Kentucky counties.

Questions for Gateway Community Services

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3 programs · $10.0M · in their own filed words · FY2020
01

Head Start

Gateway head start promotes school readiness of children ages three to five from low-income families by supporting the development of the whole child. 451 children were provided head start services in the agency's five (5) county jurisdiction. 91% of children were identified as income eligible, homeless, or foster.

$6.5Mprogram expense
02

Early Head Start

Gateway early head start promotes school readiness for children ages birth to three from low-income families, supporting the development of the whole child. 124 children were provided early head start services in the agency's five (5) county jurisdiction. 97% of children were identified as income eligible, homeless, or foster.

$1.8Mprogram expense
03

Fatherhood

$1.7Mprogram 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 1 funder$7K
Grants paid · 19 grants · $6.6M · 2019–2022
Unitemized GrantFY2022$1,410,903
Unitemized GrantFY2022$263,039
Unitemized GrantFY2022$61,715
Unitemized GrantFY2022$897
Unitemized GrantFY2022$500
Unitemized GrantFY2021$2,378,739
Unitemized GrantFY2021$166,439
Unitemized GrantFY2021$44,218
Unitemized GrantFY2021$499
Unitemized GrantFY2021$23
Unitemized GrantFY2020$1,454,177
Unitemized GrantFY2020$412,539
Unitemized GrantFY2020$173,363
Unitemized GrantFY2020$141,051
Unitemized GrantFY2020$98,174
Unitemized GrantFY2020$2,000
Unitemized GrantFY2020$733
Unitemized GrantFY2020$50
See all 19 grants →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $17.3M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$10.0M
Healthy Marriage Promotion and Responsible Fatherhood GrantsDepartment of Health and Human Services · ALN 93.086 · Direct$2.5M
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Kentucky Housing Corp. and 1 more$2.2M
Wioa Adult ProgramDepartment of Labor · ALN 17.258 · Through Ekcep, INC.$910K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Chfs$487K

Plus 8 smaller programs.

The auditor reported no findings.

Year ending Jun 2024 · $17.2M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Through Chfs$10.1M
Healthy Marriage Promotion and Responsible Fatherhood GrantsDepartment of Health and Human Services · ALN 93.086 · Through Chfs$2.3M
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Chfs$2.2M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Chfs$571K
Wioa National Dislocated Worker Grants / Wia National Emergency GrantsDepartment of Labor · ALN 17.277 · Through Chfs$447K

Plus 9 smaller programs.

The auditor reported no findings.

Year ending Jun 2023 · $17.0M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Through Chfs$10.5M
Healthy Marriage Promotion and Responsible Fatherhood GrantsDepartment of Health and Human Services · ALN 93.086 · Through Chfs$2.3M
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Chfs$1.8M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Chfs$542K
Community Services Block GrantDepartment of Health and Human Services · ALN 93.569 · Through Chfs$370K

Plus 6 smaller programs.

The auditor reported no findings.

Year ending Jun 2022 · $17.0M federal money spent
Covid-19 Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$8.8M
Low-Income Home Energy AssistanceDepartment of Health and Human Services · ALN 93.568 · Through Community Action Kentucky and 1 more$2.9M
Healthy Marriage Promotion and Responsible Fatherhood GrantsDepartment of Health and Human Services · ALN 93.086 · Direct$2.8M
Covid-19 Child Care & Development Block GrantDepartment of Health and Human Services · ALN 93.575 · Through Kentucky Cabinet for Health and Family Services$772K
Wia Youth ActivitiesDepartment of Labor · ALN 17.259 · Through Eastern Kentucky Concentrated Employment Program, INC.$306K

Plus 7 smaller programs.

The auditor reported: a weakness in money controls.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$15.0M
Ln 12
Gifts and grantsLn 1h$14.8M
Fees for servicesLn 2g$120K
Investment incomeLn 3$299
Money outPt IX
$14.8M
Ln 25
Programscol B$13.8M
Managementcol C$984K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$5.7M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
37
listed · VII A
PaidVII A2
Voting boardVI 1a33
IndependentVI 1b33
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$14.8M
Government grantsLn 1e$14.7M
Noncash giftsLn 1g$66K
Fees for servicesLn 2g$120K
Investment incomeLn 3$299
Total revenueLn 12$15.0M
Assets in detailPt X, end of year
CashLn 1$912K
SavingsLn 2$233K
Cash and savings togetherLn 1–2$1.1M
Pledges and grants receivableLn 3$852K
Inventories for sale or useLn 8$100K
Land, buildings, equipmentLn 10c$3.6M
Total assetsLn 16$5.7M
LiabilitiesLn 26$2.6M
Net assetsLn 32$3.1M
OperationsPt I, VI
EmployeesI 5266
VolunteersI 6743
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$66K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$557K$1.1M
Land, buildings, equipmentLn 10c$1.6M$3.6M
Total assetsLn 16$2.6M$5.7M
LiabilitiesLn 26$1.7M$2.6M
Net assetsLn 32$957K$3.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2.3M$2.3M
Pay of current officers, directors and key staffLn 5$230K$230K
Other salaries and wagesLn 7$5.0M$4.5M$446K
Pension plan contributionsLn 8$1.1M$1.0M$70K
Other employee benefitsLn 9$1.1M$1.0M$85K
Payroll taxesLn 10$383K$346K$37K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$22K$22K
Other fees for servicesLn 11g$896K$896K
Office expensesLn 13$2.1M$2.1M$30K
OccupancyLn 16$363K$355K$8K
TravelLn 17$60K$60K$374
Conferences, conventions and meetingsLn 19$211K$205K$7K
InterestLn 20$36K$36K
Depreciation, depletion and amortizationLn 22$282K$282K
InsuranceLn 23$188K$182K$6K
Other expenses (24a–d)Ln 24$478K$478K
All other expensesLn 24e$47K$5K$43K
Total functional expensesLn 25$14.8M$13.8M$984K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 3, 2026 $18.1M$18.2M−$42K$4.5M 990 PDF
FY2024Filed with the IRS Feb 5, 2025 $17.9M$17.3M$597K$4.6M 990 PDF
FY2023Filed with the IRS Feb 5, 2024 $18.9M$18.6M$369K$4.0M 990 PDF
FY2022Filed with the IRS Feb 14, 2023 $18.0M$17.5M$481K$3.6M 990 PDF
FY2021 ViewingFiled with the IRS May 16, 2022 $15.0M$14.8M$212K$3.1M 990 PDF
FY2020Filed with the IRS May 14, 2021 $12.1M$11.7M$466K$957K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $14,963,535 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,038,208$14,843,225
I-9 Program service revenuePrior year $100,564$120,011
I-10 Investment incomePrior year $841$299
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $12,139,613$14,963,535
I-13 Grants and similar amounts paidPrior year $35,134$2,282,087
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,361,941$7,778,825
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,276,121$4,690,498
I-18 Total expensesPrior year $11,673,196$14,751,410
I-19 Revenue less expensesPrior year $466,417$212,125
Part VI · Governance 33 of 33 board members independent, no flags
VI-1a Voting members of the governing body33
VI-1b Independent voting members33
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 $14,963,535 across 7 lines filed
VIII-1e Government grants$14,701,870
VIII-1f All other contributions, gifts and grants$141,355
VIII-1g Noncash contributions (included above)$66,459
VIII-1h Total contributions, gifts and grants$14,843,225
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $120,011$120,011
VIII-3 Investment incomeExcluded from tax $299$299
VIII-12 Total revenueRelated to mission $120,011 · Unrelated business $0 · Excluded from tax $299$14,963,535
Part IX · Statement of functional expenses $14,751,410 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $2,282,087$2,282,087
IX-5 Pay of current officers, directors and key staffManagement $229,752$229,752
IX-7 Other salaries and wagesPrograms $4,534,592 · Management $446,426$4,981,018
IX-8 Pension plan contributionsPrograms $1,026,411 · Management $69,716$1,096,127
IX-9 Other employee benefitsPrograms $1,004,507 · Management $84,836$1,089,343
IX-10 Payroll taxesPrograms $345,905 · Management $36,680$382,585
IX-11b Legal feesManagement $1,199$1,199
IX-11c Accounting feesManagement $22,301$22,301
IX-11g Other fees for servicesPrograms $896,188$896,188
IX-13 Office expensesPrograms $2,075,816 · Management $29,746$2,105,562
IX-16 OccupancyPrograms $355,013 · Management $7,774$362,787
IX-17 TravelPrograms $59,651 · Management $374$60,025
IX-19 Conferences, conventions and meetingsPrograms $204,610 · Management $6,671$211,281
IX-20 InterestPrograms $35,559$35,559
IX-22 Depreciation, depletion and amortizationPrograms $282,291$282,291
IX-23 InsurancePrograms $181,553 · Management $6,193$187,746
IX-24 Other expenses (24a–d)Programs $478,144$478,144
IX-24e All other expensesPrograms $4,779 · Management $42,636$47,415
IX-25 Total functional expensesPrograms $13,767,106 · Management $984,304 · Fundraising $0$14,751,410
Part X · Balance sheet $5,716,948 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $274,447$911,880
X-2 Savings and temporary cash investmentsStart of year $282,457$232,713
X-3 Pledges and grants receivableStart of year $446,395$852,287
X-8 Inventories for sale or useStart of year $0$99,847
X-10c Land, buildings and equipment, netStart of year $1,618,435$3,620,221
X-16 Total assetsStart of year $2,621,734$5,716,948
X-17 Accounts payable and accrued expensesStart of year $623,249$841,505
X-19 Deferred revenueStart of year $44,493$56,622
X-23 Secured mortgages and notes payableStart of year $184,552$170,778
X-25 Other liabilitiesStart of year $812,397$1,539,850
X-26 Total liabilitiesStart of year $1,664,691$2,608,755
X-27 Net assets without donor restrictionsStart of year $929,617$3,043,877
X-28 Net assets with donor restrictionsStart of year $27,426$64,316
X-32 Total net assets or fund balancesStart of year $957,043$3,108,193
X-33 Total liabilities and net assetsStart of year $2,621,734$5,716,948
Part XI · Reconciliation of net assets $3,108,193 net assets at year end
XI-1 Total revenue$14,963,535
XI-2 Total expenses$14,751,410
XI-3 Revenue less expenses$212,125
XI-4 Net assets at start of year$957,043
XI-8 Prior period adjustments$1,939,025
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,108,193

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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