Behavior Analysis and Therapy FY2021 filing

Tax-deductible

Davie, FL501(c)(3)Human ServicesEIN 65-0842110

Provision of behavioral health services

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$129K 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
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
1 of 4
filings with a surplus
Average deficit $21K a year · 3% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$129K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $611K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$16K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$489K
×932 vs prior year
Spent
$509K
To programs
67%
Net assets
$189K
By yearFY2020–FY2024
Revenue
$489K
FY2021▲ ×932
Revenue by fiscal year
FY2020$525
FY2021$489K
FY2022$608K
FY2023$946K
FY2024$938K
Expenses
$509K
FY2021
Expenses by fiscal year
FY2020Not on file
FY2021$509K
FY2022$680K
FY2023$918K
FY2024$959K
Net assets
$189K
FY2021▲ +140%
Net assets by fiscal year
FY2020−$479K
FY2021$189K
FY2022$118K
FY2023$146K
FY2024$125K

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 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 Aug 1998.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $342K Management & general 33% · $167K

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

Who runs it and what they're paid

3 people listed on the 990; $129K paid to officers and key staff.

Part VII, Section A · reportable compensation
$64,878Pt VII · Sec A
$44,878Pt VII · Sec A
Director
$18,750Pt VII · Sec A

Silvia Marussich’s $66K as Director is at the 56th percentile of top reported officer pay among 2168 $100K–1M human services 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Silvia Marussich$66,141$70,378$77,516$64,878$64,908
Stephen P Starin$65,813$56,246$55,209$44,878$44,908
David Garcia$37,879$36,635$26,981$18,750$18,750

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides mental and emotional health support and counseling.

Provided by the organization

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1 program service account for $342K of program spending, described in the organization's own filed words · FY2021.
01

To provide behavioral services to children and families at risk of entering the foster care system and to children in foster care.

$342Kprogram expense

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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
Total grants receivedfrom 1 funder$611K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$489K
Ln 12
Fees for servicesLn 2g$489K
Investment incomeLn 3$171
Money outPt IX
$509K
Ln 25
Programscol B$342K
Managementcol C$167K
Owns and owesPt X
$189K
net assets · Ln 32
Cash and savingsLn 1–2$162K
Total assetsLn 16$205K
LiabilitiesLn 26$16K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$489K
Investment incomeLn 3$171
Total revenueLn 12$489K
Assets in detailPt X, end of year
CashLn 1$103K
SavingsLn 2$60K
Cash and savings togetherLn 1–2$162K
Total assetsLn 16$205K
LiabilitiesLn 26$16K
Net assetsLn 32$189K
OperationsPt I, VI
EmployeesI 511
VolunteersI 61
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 FY21End FY21
Cash and savingsLn 1–2$172K$162K
Total assetsLn 16$210K$205K
LiabilitiesLn 26$23K$16K
Net assetsLn 32$187K$189K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$129K$51K$77K
Other salaries and wagesLn 7$283K$226K$57K
Pension plan contributionsLn 8$16K$14K$2K
Other employee benefitsLn 9$11K$9K$2K
Payroll taxesLn 10$31K$28K$3K
Legal feesLn 11b$620$620
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$817$817
Office expensesLn 13$15K$1K$13K
OccupancyLn 16$6K$6K
TravelLn 17$11K$11K
Depreciation, depletion and amortizationLn 22$163$163
InsuranceLn 23$4K$4K
Total functional expensesLn 25$509K$342K$167K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $938K$959K−$21K$125K 990 PDF
FY2023 $946K$918K$28K$146K 990 PDF
FY2022 $608K$680K−$71K$118K 990 PDF
FY2021 Viewing $489K$509K−$20K$189K 990 PDF
FY2020 $525−$479K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $489,196 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $489,025$489,025
VIII-3 Investment incomeRelated to mission $171$171
VIII-12 Total revenueRelated to mission $489,196 · Unrelated business $0 · Excluded from tax $0$489,196
Part IX · Statement of functional expenses $509,049 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,402 · Management $77,104$128,506
IX-7 Other salaries and wagesPrograms $226,346 · Management $56,587$282,933
IX-8 Pension plan contributionsPrograms $13,914 · Management $2,455$16,369
IX-9 Other employee benefitsPrograms $9,288 · Management $1,639$10,927
IX-10 Payroll taxesPrograms $28,310 · Management $3,145$31,455
IX-11b Legal feesManagement $620$620
IX-11c Accounting feesManagement $2,000$2,000
IX-12 Advertising and promotionManagement $817$817
IX-13 Office expensesPrograms $1,470 · Management $13,225$14,695
IX-16 OccupancyManagement $5,617$5,617
IX-17 TravelPrograms $11,446$11,446
IX-22 Depreciation, depletion and amortizationManagement $163$163
IX-23 InsuranceManagement $3,501$3,501
IX-25 Total functional expensesPrograms $342,176 · Management $166,873 · Fundraising $0$509,049
Part X · Balance sheet $205,296 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $112,700$102,586
X-2 Savings and temporary cash investmentsStart of year $59,647$59,760
X-4 Accounts receivableStart of year $37,675$42,950
X-16 Total assetsStart of year $210,185$205,296
X-17 Accounts payable and accrued expensesStart of year $23,148$15,876
X-26 Total liabilitiesStart of year $23,148$15,876
X-27 Net assets without donor restrictionsStart of year $187,037$189,420
X-32 Total net assets or fund balancesStart of year $187,037$189,420
X-33 Total liabilities and net assetsStart of year $210,185$205,296
Part XI · Reconciliation of net assets $189,420 net assets at year end
XI-1 Total revenue$489,196
XI-2 Total expenses$509,049
XI-3 Revenue less expenses−$19,853
XI-4 Net assets at start of year$187,037
XI-9 Other changes in net assets$22,236
XI-10 Net assets at end of year$189,420

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

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