Residential care and treatment of emotionally and physically neglected children.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$76K 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

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $810 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
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
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
-8% vs prior year
Spent
$330K
To programs
85%
Net assets
$1K
By yearFY2020–FY2024
Revenue
$326K
FY2024▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$308K
FY2021$265K
FY2022$254K
FY2023$355K
FY2024$326K
Expenses
$330K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$325K
FY2021$262K
FY2022$237K
FY2023$350K
FY2024$330K
Net assets
$1K
FY2024▼ -71%
Tap a bar for its year
Net assets by fiscal year
FY2020−$20K
FY2021−$17K
FY2022$316
FY2023$5K
FY2024$1K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1999.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $279K Management & general 15% · $51K

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

6 people listed on the 990; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation
$52,500Pt VII · Sec A
$24,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member/Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Phyllis Burden’s $52K as CEO is at the 28th percentile of top reported officer pay among 1404 $100K–1M crime & legal 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

NameFY2024FY2023FY2021FY2020
Phyllis Burden$52,500$54,761$49,000$19,200
Anna Simms——$44,563—
Eddie Burden$24,000$17,740$10,800$11,350

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

Programs and updates

Provides safe homes and care for neglected children.

Questions for Celestial Services INC

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Your first name shows with your question. Celestial Services INC answers here, for everyone.

Provided by the organization

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1 program · $279K · in their own filed words · FY2024
01

Residential care and treatment of emotionally and physically neglected children.

$279Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Gifts and grantsLn 1h$326K
Money outPt IX
$330K
Ln 25
Programscol B$279K
Managementcol C$51K
Owns and owesPt X
$1K
net assets · Ln 32
Cash and savingsLn 1–2$1K
Total assetsLn 16$1K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$326K
Government grantsLn 1e$326K
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$100
Cash and savings togetherLn 1–2$1K
Total assetsLn 16$1K
LiabilitiesLn 26$0
Net assetsLn 32$1K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5K$1K
Total assetsLn 16$5K$1K
LiabilitiesLn 26$0$0
Net assetsLn 32$5K$1K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$76K$38K$38K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$15K$7K$7K
Payroll taxesLn 10$6K$3K$3K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$119K$119K
Advertising and promotionLn 12$0
Office expensesLn 13$9K$8K$1K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$98K$98K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K$193
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$4K$4K$631
All other expensesLn 24e$0
Total functional expensesLn 25$330K$279K$51K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $326K$330K−$4K$1K 990 PDF
FY2023 $355K$350K$5K$5K 990 PDF
FY2022 $254K$237K$18K$316 990 PDF
FY2021 $265K$262K$3K−$17K 990 PDF
FY2020 $308K$325K−$17K−$20K 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 FY2024 990 (6 parts)
Part I · Summary $325,974 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $354,650$325,974
I-9 Program service revenue$0
I-10 Investment incomePrior year $8$0
I-11 Other revenue$0
I-12 Total revenuePrior year $354,658$325,974
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $91,078$97,329
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $258,864$232,203
I-18 Total expensesPrior year $349,942$329,532
I-19 Revenue less expensesPrior year $4,716−$3,558
Part VI · Governance 4 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $325,974 across 3 lines filed
VIII-1e Government grants$325,974
VIII-1h Total contributions, gifts and grants$325,974
VIII-12 Total revenue$325,974
Part IX · Statement of functional expenses $329,532 across 29 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $38,250 · Management $38,250$76,500
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $7,363 · Management $7,362$14,725
IX-10 Payroll taxesPrograms $3,052 · Management $3,052$6,104
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $119,437$119,437
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $7,781 · Management $1,373$9,154
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $98,116$98,116
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $1,096 · Management $193$1,289
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $3,576 · Management $631$4,207
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $278,671 · Management $50,861 · Fundraising $0$329,532
Part X · Balance sheet $1,474 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $2,578$1,374
X-2 Savings and temporary cash investmentsStart of year $2,454$100
X-16 Total assetsStart of year $5,032$1,474
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $5,032$1,474
X-32 Total net assets or fund balancesStart of year $5,032$1,474
X-33 Total liabilities and net assetsStart of year $5,032$1,474
Part XI · Reconciliation of net assets $1,474 net assets at year end
XI-1 Total revenue$325,974
XI-2 Total expenses$329,532
XI-3 Revenue less expenses−$3,558
XI-4 Net assets at start of year$5,032
XI-10 Net assets at end of year$1,474

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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