Programs for those with disabilities

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$75K 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

FY2025 · 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 $133K a year · 8% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
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
15 mo
of spending, in cash
Looks good: 14.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $19K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$126K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
-11% vs prior year
Spent
$1.9M
To programs
84%
Net assets
$3.0M
By yearFY2020–FY2025
Revenue
$2.0M
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.8M
FY2023$2.0M
FY2024$2.3M
FY2025$2.0M
Expenses
$1.9M
FY2025▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.4M
FY2023$2.0M
FY2024$2.0M
FY2025$1.9M
Net assets
$3.0M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.6M
FY2023$2.7M
FY2024$3.0M
FY2025$3.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1975.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $1.6M Management & general 16% · $303K

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

7 people listed on the 990; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Exec Directo
$75,174Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Linda Dycus$75,174$79,174$71,458$68,134$66,851$66,851

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

James Developmental Center INC is a nonprofit based in Waverly, TN, formed in 1974.

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Provided by the organization

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3 programs · $1.6M · in their own filed words · FY2024
01

Daycare services are provided for developmentally disabled and nondisabled preschool children often in an integrated environment. The primary funding source for nondisabled children is private pay fees, while the primary funding source for the disabled children is the TN DMHMR.

$836Kprogram expense
02

Resident services are provided for PHYSICALLY/MENTALLY handicapped adults in group homes and a few mainstream apts in the community. Funding - TN DMHMR/RESIDENT rents.

$487Kprogram expense
03

Adult day care services are provided for physically and mentally handicapped adults. Funding sources are primarily the TN DMHMR and supplements from clients.

$323Kprogram 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 · FY2023
Total grants receivedfrom 2 funders$19K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$225K
Investment incomeLn 3$48K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.6M
Managementcol C$303K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$3.2M
LiabilitiesLn 26$126K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$1.7M
Fees for servicesLn 2g$225K
Investment incomeLn 3$48K
Other incomeLn 4–11$377
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$233K
SavingsLn 2$2.2M
Cash and savings togetherLn 1–2$2.4M
Land, buildings, equipmentLn 10c$473K
Other assetsLn 15$6K
Total assetsLn 16$3.2M
LiabilitiesLn 26$126K
Net assetsLn 32$3.0M
OperationsPt I, VI
EmployeesI 558
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.3M$2.4M
Land, buildings, equipmentLn 10c$506K$473K
Total assetsLn 16$3.1M$3.2M
LiabilitiesLn 26$104K$126K
Net assetsLn 32$3.0M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$75K$75K
Other salaries and wagesLn 7$1.2M$1.2M$59K
Other employee benefitsLn 9$170K$118K$52K
Payroll taxesLn 10$94K$84K$10K
Accounting feesLn 11c$50K$50K
Other fees for servicesLn 11g$62K$41K$21K
Office expensesLn 13$7K$5K$2K
OccupancyLn 16$121K$94K$27K
TravelLn 17$32K$32K$45
Depreciation, depletion and amortizationLn 22$40K$40K
Other expenses (24a–d)Ln 24$79K$72K$7K
All other expensesLn 24e$709$709
Total functional expensesLn 25$1.9M$1.6M$303K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.0M$1.9M$58K$3.0M 990 PDF
FY2024 $2.3M$2.0M$232K$3.0M 990 PDF
FY2023 $2.0M$2.0M$82K$2.7M 990 PDF
FY2022 $1.8M$1.4M$319K$2.6M 990 PDF
FY2021 $1.3M$1.1M$190K$2.3M 990 PDF
FY2020 $1.1M$1.1M−$85K$2.1M 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 FY2025 990 (6 parts)
Part I · Summary $2,006,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,000,022$1,732,475
I-9 Program service revenuePrior year $191,969$225,467
I-10 Investment incomePrior year $60,926$48,226
I-11 Other revenuePrior year $13,883$377
I-12 Total revenuePrior year $2,266,800$2,006,545
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,634,201$1,557,271
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $386,651$391,572
I-18 Total expensesPrior year $2,020,852$1,948,843
I-19 Revenue less expensesPrior year $245,948$57,702
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,006,545 across 7 lines filed
VIII-1e Government grants$1,705,987
VIII-1f All other contributions, gifts and grants$26,488
VIII-1h Total contributions, gifts and grants$1,732,475
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $225,467$225,467
VIII-3 Investment incomeExcluded from tax $48,226$48,226
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $377$377
VIII-12 Total revenueRelated to mission $225,844 · Excluded from tax $48,226$2,006,545
Part IX · Statement of functional expenses $1,948,843 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $75,174$75,174
IX-7 Other salaries and wagesPrograms $1,159,069 · Management $58,685$1,217,754
IX-9 Other employee benefitsPrograms $118,050 · Management $52,156$170,206
IX-10 Payroll taxesPrograms $84,391 · Management $9,746$94,137
IX-11c Accounting feesManagement $49,591$49,591
IX-11g Other fees for servicesPrograms $41,404 · Management $21,015$62,419
IX-13 Office expensesPrograms $5,066 · Management $1,996$7,062
IX-16 OccupancyPrograms $93,832 · Management $27,484$121,316
IX-17 TravelPrograms $31,708 · Management $45$31,753
IX-22 Depreciation, depletion and amortizationPrograms $39,601$39,601
IX-24 Other expenses (24a–d)Programs $71,986 · Management $7,135$79,121
IX-24e All other expensesPrograms $709$709
IX-25 Total functional expensesPrograms $1,645,816 · Management $303,027 · Fundraising $0$1,948,843
Part X · Balance sheet $3,159,594 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $308,545$232,624
X-2 Savings and temporary cash investmentsStart of year $2,036,151$2,186,523
X-4 Accounts receivableStart of year $185,732$227,348
X-9 Prepaid expenses and deferred chargesStart of year $38,003$33,850
X-10c Land, buildings and equipment, netStart of year $505,531$472,844
X-15 Other assetsStart of year $6,405$6,405
X-16 Total assetsStart of year $3,080,367$3,159,594
X-17 Accounts payable and accrued expensesStart of year $99,980$114,593
X-26 Total liabilitiesStart of year $104,254$125,781
X-27 Net assets without donor restrictionsStart of year $2,976,113$3,033,813
X-32 Total net assets or fund balancesStart of year $2,976,113$3,033,813
X-33 Total liabilities and net assetsStart of year $3,080,367$3,159,594
Part XI · Reconciliation of net assets $3,033,813 net assets at year end
XI-1 Total revenue$2,006,545
XI-2 Total expenses$1,948,843
XI-3 Revenue less expenses$57,702
XI-4 Net assets at start of year$2,976,113
XI-9 Other changes in net assets−$2
XI-10 Net assets at end of year$3,033,813

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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