Gateway Community Services FY2023 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.
94¢ of each $1 spent went to programs.
$57K 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
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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
to officers and key staff · 0.3% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
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
$2.5M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
30
of 30 voting members
Looks good: 30 of 30 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.9M
+5% vs prior year
Spent
$18.6M
To programs
94%
Net assets
$4.0M
By yearFY2020–FY2025
Revenue
$18.9M
FY2023▲ +5%
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
$18.6M
FY2023▲ +6%
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
$4.0M
FY2023▲ +10%
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 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 Jun 1975.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $17.4M Management & general 6% · $1.2M

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

31 people listed on the 990; $57K 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
Chief Executive Officer
$56,972Pt 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
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 · $12.8M · in their own filed words · FY2022
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. 603 children were provided head start services in the agency's ten (10) county jurisdiction. 82% of children were identified as income eligible, homeless, or foster.

$8.8Mprogram expense
02

Fatherhood

$2.3Mprogram expense
03

Low Income Home Energy Assistance Program (liheap)

Gateway provided liheap payments for wood, kerosene, propane, natural gas, and electric to 6,609 homes. The services provided included: $43,112 in wood payments $69,204 in kerosene payments $298,322 in propane payments $967,495 in electric payments $32,064 in natural gas payments.

$1.8Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$18.9M
Ln 12
Gifts and grantsLn 1h$18.8M
Fees for servicesLn 2g$71K
Other incomeLn 4–11$69K
Money outPt IX
$18.6M
Ln 25
Programscol B$17.4M
Managementcol C$1.2M
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$176K
Total assetsLn 16$6.4M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
31
listed · VII A
PaidVII A1
Voting boardVI 1a30
IndependentVI 1b30
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$18.8M
Government grantsLn 1e$18.8M
Fees for servicesLn 2g$71K
Other incomeLn 4–11$69K
Total revenueLn 12$18.9M
Assets in detailPt X, end of year
CashLn 1$176K
Cash and savings togetherLn 1–2$176K
Pledges and grants receivableLn 3$1.4M
Inventories for sale or useLn 8$100K
Land, buildings, equipmentLn 10c$4.7M
Total assetsLn 16$6.4M
LiabilitiesLn 26$2.5M
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 5266
VolunteersI 6743
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$594K$176K
Land, buildings, equipmentLn 10c$4.0M$4.7M
Total assetsLn 16$5.8M$6.4M
LiabilitiesLn 26$2.2M$2.5M
Net assetsLn 32$3.6M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.7M$1.7M
Other salaries and wagesLn 7$7.1M$6.6M$518K
Pension plan contributionsLn 8$1.9M$1.7M$138K
Other employee benefitsLn 9$1.3M$1.2M$93K
Payroll taxesLn 10$542K$502K$40K
Accounting feesLn 11c$24K$24K
Other fees for servicesLn 11g$1.2M$1.2M$2K
Office expensesLn 13$143K$129K$15K
OccupancyLn 16$440K$423K$18K
TravelLn 17$61K$54K$7K
Conferences, conventions and meetingsLn 19$227K$197K$31K
InterestLn 20$42K$42K
Depreciation, depletion and amortizationLn 22$402K$402K
InsuranceLn 23$215K$201K$14K
Other expenses (24a–d)Ln 24$3.0M$2.9M$44K
All other expensesLn 24e$367K$149K$218K
Total functional expensesLn 25$18.6M$17.4M$1.2M$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
FY2023 ViewingFiled 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
FY2021Filed 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $18,948,858 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $17,733,244$18,808,944
I-9 Program service revenuePrior year $241,405$70,617
I-10 Investment incomePrior year $277$0
I-11 Other revenuePrior year $0$69,297
I-12 Total revenuePrior year $17,974,926$18,948,858
I-13 Grants and similar amounts paidPrior year $2,589,918$1,737,054
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,616,272$10,800,930
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,288,068$6,041,570
I-18 Total expensesPrior year $17,494,258$18,579,554
I-19 Revenue less expensesPrior year $480,668$369,304
Part VI · Governance 30 of 30 board members independent, no flags
VI-1a Voting members of the governing body30
VI-1b Independent voting members30
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 $18,948,858 across 6 lines filed
VIII-1e Government grants$18,786,867
VIII-1f All other contributions, gifts and grants$22,077
VIII-1h Total contributions, gifts and grants$18,808,944
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $70,617$70,617
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $69,297$69,297
VIII-12 Total revenueRelated to mission $139,914 · Unrelated business $0 · Excluded from tax $0$18,948,858
Part IX · Statement of functional expenses $18,579,554 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $1,737,054$1,737,054
IX-7 Other salaries and wagesPrograms $6,628,156 · Management $517,789$7,145,945
IX-8 Pension plan contributionsPrograms $1,719,440 · Management $138,432$1,857,872
IX-9 Other employee benefitsPrograms $1,161,302 · Management $93,496$1,254,798
IX-10 Payroll taxesPrograms $501,906 · Management $40,409$542,315
IX-11c Accounting feesManagement $24,500$24,500
IX-11g Other fees for servicesPrograms $1,155,917 · Management $1,890$1,157,807
IX-13 Office expensesPrograms $128,774 · Management $14,589$143,363
IX-16 OccupancyPrograms $422,823 · Management $17,576$440,399
IX-17 TravelPrograms $54,488 · Management $6,531$61,019
IX-19 Conferences, conventions and meetingsPrograms $196,775 · Management $30,615$227,390
IX-20 InterestPrograms $41,539$41,539
IX-22 Depreciation, depletion and amortizationPrograms $401,645$401,645
IX-23 InsurancePrograms $201,078 · Management $13,893$214,971
IX-24 Other expenses (24a–d)Programs $2,918,066 · Management $44,233$2,962,299
IX-24e All other expensesPrograms $148,580 · Management $218,058$366,638
IX-25 Total functional expensesPrograms $17,417,543 · Management $1,162,011 · Fundraising $0$18,579,554
Part X · Balance sheet $6,428,598 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $594,380$175,879
X-3 Pledges and grants receivableStart of year $1,170,025$1,449,645
X-8 Inventories for sale or useStart of year $99,847$99,847
X-10c Land, buildings and equipment, netStart of year $3,962,298$4,703,227
X-16 Total assetsStart of year $5,832,121$6,428,598
X-17 Accounts payable and accrued expensesStart of year $427,823$736,939
X-19 Deferred revenueStart of year $525,157$648,277
X-23 Secured mortgages and notes payableStart of year $158,822$144,409
X-25 Other liabilitiesStart of year $1,131,458$940,809
X-26 Total liabilitiesStart of year $2,243,260$2,470,434
X-27 Net assets without donor restrictionsStart of year $3,432,178$3,793,748
X-28 Net assets with donor restrictionsStart of year $156,683$164,416
X-32 Total net assets or fund balancesStart of year $3,588,861$3,958,164
X-33 Total liabilities and net assetsStart of year $5,832,121$6,428,598
Part XI · Reconciliation of net assets $3,958,164 net assets at year end
XI-1 Total revenue$18,948,858
XI-2 Total expenses$18,579,554
XI-3 Revenue less expenses$369,304
XI-4 Net assets at start of year$3,588,861
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,958,164

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

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