Substance Abuse Programer Administrators Association FY2020 filing

Not tax-deductible

Tallahassee, FL501(c)(6)EducationEIN 62-1495533

Establish the highest standards in administration of workplace substance abuse testing programs.

64¢ of each $1 spent went to programs.
$98K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
0 of 5
filings with a surplus
Average deficit $43K a year · 14% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$98K
to officers and key staff · 53% of spending
Concern: pay to officers and key staff is 53% of spending; over 30%.
Pt VII · Sec A
Cash reserves
30 mo
of spending, in cash
Looks good: 29.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
3% of total assets
Looks good: liabilities are 3% 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
$157K
Spent
$186K
To programs
64%
Net assets
$466K
By yearFY2020–FY2024
Revenue
$157K
FY2020
Revenue by fiscal year
FY2020$157K
FY2021$266K
FY2022$333K
FY2023$406K
FY2024$432K
Expenses
$186K
FY2020
Expenses by fiscal year
FY2020$186K
FY2021$339K
FY2022$407K
FY2023$434K
FY2024$445K
Net assets
$466K
FY2020
Net assets by fiscal year
FY2020$466K
FY2021$394K
FY2022$299K
FY2023$278K
FY2024$272K

From the FY2020 Form 990 · 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 Apr 1994.

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

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $118K Management & general 36% · $68K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

13 people listed on the 990; $98K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$98,175Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
President Elect
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Anne Kelly’s $110K as Executive Director is at the 87th percentile of top reported officer pay among 1613 $100K–1M education 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
Anne Kelly$110,446$104,311$94,828$98,175$98,175

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 Substance Abuse Programer Administrators Association executive salaries →

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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

Sets high standards for workplace drug and alcohol testing programs.

Provided by the organization

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2 program services account for $118K of program spending, described in the organization's own filed words · FY2020.
01

Annual conference provides presentations and workshops relevant to the drug and alcohol testing industry.

$89Kprogram expense
02

Training institute develops and administers workshops, courses, web based courses specific to the drug and alcohol testing industry.

$29Kprogram expense

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By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$157K
Ln 12
Gifts and grantsLn 1h$85K
Fees for servicesLn 2g$69K
Investment incomeLn 3$3K
Money outPt IX
$186K
Ln 25
Programscol B$118K
Managementcol C$68K
Owns and owesPt X
$466K
net assets · Ln 32
Cash and savingsLn 1–2$460K
Total assetsLn 16$482K
LiabilitiesLn 26$16K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$85K
Fees for servicesLn 2g$69K
Investment incomeLn 3$3K
Total revenueLn 12$157K
Assets in detailPt X, end of year
CashLn 1$127K
SavingsLn 2$333K
Cash and savings togetherLn 1–2$460K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$482K
LiabilitiesLn 26$16K
Net assetsLn 32$466K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$506K$460K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$518K$482K
LiabilitiesLn 26$24K$16K
Net assetsLn 32$494K$466K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$98K$74K$25K$0
Payroll taxesLn 10$8K$6K$2K$0
Accounting feesLn 11c$11K$0$11K$0
Office expensesLn 13$2K$0$2K$0
TravelLn 17$3K$3K$0$0
Conferences, conventions and meetingsLn 19$4K$3K$1K$0
Other expenses (24a–d)Ln 24$50K$33K$18K$0
All other expensesLn 24e$9K$0$9K$0
Total functional expensesLn 25$186K$118K$68K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $432K$445K−$12K$272K 990 PDF
FY2023 $406K$434K−$28K$278K 990 PDF
FY2022 $333K$407K−$74K$299K 990 PDF
FY2021 $266K$339K−$73K$394K 990 PDF
FY2020 Viewing $157K$186K−$28K$466K 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 (4 parts)
Part VIII · Statement of revenue $157,268 across 5 lines filed
VIII-1b Membership dues$84,512
VIII-1h Total contributions, gifts and grants$84,512
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$69,367
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$3,389
VIII-12 Total revenueRelated to mission $72,756 · Unrelated business $0 · Excluded from tax $0$157,268
Part IX · Statement of functional expenses $185,564 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $73,631 · Management $24,544 · Fundraising $0$98,175
IX-10 Payroll taxesPrograms $5,669 · Management $1,890 · Fundraising $0$7,559
IX-11c Accounting feesPrograms $0 · Management $11,476 · Fundraising $0$11,476
IX-13 Office expensesPrograms $0 · Management $1,575 · Fundraising $0$1,575
IX-17 TravelPrograms $2,800 · Management $0 · Fundraising $0$2,800
IX-19 Conferences, conventions and meetingsPrograms $3,046 · Management $1,179 · Fundraising $0$4,225
IX-24 Other expenses (24a–d)Programs $32,731 · Management $17,719 · Fundraising $0$50,450
IX-24e All other expensesPrograms $0 · Management $9,304 · Fundraising $0$9,304
IX-25 Total functional expensesPrograms $117,877 · Management $67,687 · Fundraising $0$185,564
Part X · Balance sheet $481,831 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $175,707$127,153
X-2 Savings and temporary cash investmentsStart of year $330,559$332,510
X-9 Prepaid expenses and deferred chargesStart of year $12,083$22,168
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $518,349$481,831
X-19 Deferred revenueStart of year $24,365$16,144
X-26 Total liabilitiesStart of year $24,365$16,144
X-27 Net assets without donor restrictionsStart of year $493,984$465,687
X-32 Total net assets or fund balancesStart of year $493,984$465,687
X-33 Total liabilities and net assetsStart of year $518,349$481,831
Part XI · Reconciliation of net assets $465,687 net assets at year end
XI-1 Total revenue$157,268
XI-2 Total expenses$185,564
XI-3 Revenue less expenses−$28,296
XI-4 Net assets at start of year$493,984
XI-10 Net assets at end of year$465,687

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

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