Citizens Development Center (DBA u & I) empowers men and women with disabilities to achieve their highest level of employment, and ultimately their highest level of independence. Programs include vocational training and employment placement services.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$233K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
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
4 of 6
filings with a surplus
Average surplus $181K a year · 4% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$233K
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
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$167K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.8M
-7% vs prior year
Spent
$6.3M
To programs
90%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$5.8M
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.2M
FY2021$4.1M
FY2022$4.1M
FY2023$6.2M
FY2024$5.8M
FY2025$4.5M
Expenses
$6.3M
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.5M
FY2021$2.9M
FY2022$3.9M
FY2023$6.0M
FY2024$6.3M
FY2025$4.4M
Net assets
$2.0M
FY2024▼ -22%
Tap a bar for its year
Net assets by fiscal year
FY2020$820K
FY2021$2.1M
FY2022$2.3M
FY2023$2.6M
FY2024$2.0M
FY2025$2.0M

From the FY2024 Form 990 (year ending August 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Aug 1953.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $5.7M Management & general 9% · $548K Fundraising 1% · $71K

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

9 people listed on the 990; $233K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
CEO (thru 7/2024)
$145,508Pt VII · Sec A
Director of Finance (thru 5/2024)
$87,212Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
CEO (as of 7/2024)
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Finance Controller (as of 6/2024)
$0Pt VII · Sec A

Bridgett Forge’s $110K as CEO is at the 34th percentile of top reported officer pay among 1245 $1–10M employment 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
William Breland—$145,508$106,105$90,373——
Bridgett Forge$110,203—————
Timothy Allen—————$90,858
Terez Smith—$87,212$67,528$62,704$63,091—
Timothy Allen Outgoing————$75,912—
Diane H Jones————$74,939—
Diana H Jones——$71,876$69,292——
Diane Jones—————$68,780

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

Helps people with disabilities gain independence and reach their full potential.

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Provided by the organization

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2 programs · $5.7M · in their own filed words · FY2023
01

U & I's workforce development program provides work readiness training and job placement assistance for individuals with disabilities with a focus on veterans, youth in transition, and those living in poverty.

$4.0Mprogram expense
02

U & I's work center program provides vocational training, life skills instruction, and paid work opportunities to individuals with severe disabilities so they can develop essential work and soft skills and be successful in their most independent work environment. Clients learn work skills while performing packaging and assembly jobs.

$1.7Mprogram 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 · FY2025
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.8M
Ln 12
Fees for servicesLn 2g$5.5M
Gifts and grantsLn 1h$353K
Investment incomeLn 3$11K
Money outPt IX
$6.3M
Ln 25
Programscol B$5.7M
Managementcol C$548K
Fundraisingcol D$71K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$239K
Total assetsLn 16$2.2M
LiabilitiesLn 26$167K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$353K
Noncash giftsLn 1g$38K
Fundraising eventsLn 1c$86K
Fees for servicesLn 2g$5.5M
Investment incomeLn 3$11K
Gains on assetsLn 7−$3K
Total revenueLn 12$5.8M
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$175K
Cash and savings togetherLn 1–2$239K
Land, buildings, equipmentLn 10c$995K
Other assetsLn 15$32K
Total assetsLn 16$2.2M
LiabilitiesLn 26$167K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 51,272
VolunteersI 629
Fiscal year endsHeaderAugust
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 FY24End FY24
Cash and savingsLn 1–2$917K$239K
Land, buildings, equipmentLn 10c$902K$995K
Total assetsLn 16$2.8M$2.2M
LiabilitiesLn 26$201K$167K
Net assetsLn 32$2.6M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$416K$381K$33K$2K
Other salaries and wagesLn 7$4.0M$3.8M$162K$7K
Pension plan contributionsLn 8$10K$10K$833$39
Other employee benefitsLn 9$128K$118K$10K$487
Payroll taxesLn 10$383K$347K$36K$645
Legal feesLn 11b$500$500
Accounting feesLn 11c$34K$34K
Other fees for servicesLn 11g$293K$137K$127K$29K
Advertising and promotionLn 12$84K$44K$16K$23K
Office expensesLn 13$282K$263K$18K$793
Information technologyLn 14$23K$17K$6K$294
OccupancyLn 16$188K$168K$20K$123
TravelLn 17$185K$175K$9K
Depreciation, depletion and amortizationLn 22$98K$79K$18K$2K
Other expenses (24a–d)Ln 24$147K$109K$35K$3K
All other expensesLn 24e$90K$67K$21K$3K
Total functional expensesLn 25$6.3M$5.7M$548K$71K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.5M$4.4M$141K$2.0M 990 PDF
FY2024 Viewing $5.8M$6.3M−$566K$2.0M 990 PDF
FY2023 $6.2M$6.0M$262K$2.6M 990 PDF
FY2022 $4.1M$3.9M$215K$2.3M 990 PDF
FY2021 $4.1M$2.9M$1.3M$2.1M 990 PDF
FY2020 $2.2M$2.5M−$221K$820K 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 M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $5,782,080 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $358,841$352,950
I-9 Program service revenuePrior year $5,976,790$5,500,952
I-10 Investment incomePrior year $37,469$10,820
I-11 Other revenuePrior year −$136,814−$82,642
I-12 Total revenuePrior year $6,236,286$5,782,080
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,954,206$4,922,584
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,019,885$1,425,700
I-18 Total expensesPrior year $5,974,091$6,348,284
I-19 Revenue less expensesPrior year $262,195−$566,204
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $5,782,080 across 12 lines filed
Lines not itemized here account for $123,934 of total revenue; see the IRS return.
VIII-1a Federated campaigns$127,940
VIII-1c Fundraising events$85,995
VIII-1f All other contributions, gifts and grants$139,015
VIII-1g Noncash contributions (included above)$37,944
VIII-1h Total contributions, gifts and grants$352,950
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,500,952$5,500,952
VIII-3 Investment incomeExcluded from tax $13,818$13,818
VIII-6 Net rental income or lossExcluded from tax $15,015$15,015
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,998−$2,998
VIII-8 Net income from fundraising eventsExcluded from tax −$229,760−$229,760
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,730 · Excluded from tax $5,439$8,169
VIII-12 Total revenueRelated to mission $5,623,686 · Unrelated business $0 · Excluded from tax −$194,556$5,782,080
Part IX · Statement of functional expenses $6,348,284 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $380,981 · Management $33,266 · Fundraising $1,580$415,827
IX-7 Other salaries and wagesPrograms $3,816,172 · Management $161,961 · Fundraising $6,844$3,984,977
IX-8 Pension plan contributionsPrograms $9,534 · Management $833 · Fundraising $39$10,406
IX-9 Other employee benefitsPrograms $117,715 · Management $10,281 · Fundraising $487$128,483
IX-10 Payroll taxesPrograms $346,622 · Management $35,624 · Fundraising $645$382,891
IX-11b Legal feesManagement $500$500
IX-11c Accounting feesManagement $34,437$34,437
IX-11g Other fees for servicesPrograms $136,791 · Management $127,184 · Fundraising $29,214$293,189
IX-12 Advertising and promotionPrograms $44,496 · Management $16,058 · Fundraising $23,073$83,627
IX-13 Office expensesPrograms $262,625 · Management $18,328 · Fundraising $793$281,746
IX-14 Information technologyPrograms $16,954 · Management $6,205 · Fundraising $294$23,453
IX-16 OccupancyPrograms $168,402 · Management $19,810 · Fundraising $123$188,335
IX-17 TravelPrograms $175,227 · Management $9,487$184,714
IX-22 Depreciation, depletion and amortizationPrograms $78,890 · Management $17,859 · Fundraising $1,590$98,339
IX-24 Other expenses (24a–d)Programs $108,605 · Management $34,871 · Fundraising $3,412$146,888
IX-24e All other expensesPrograms $66,771 · Management $21,085 · Fundraising $2,616$90,472
IX-25 Total functional expensesPrograms $5,729,785 · Management $547,789 · Fundraising $70,710$6,348,284
Part X · Balance sheet $2,152,299 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $466,378$64,306
X-2 Savings and temporary cash investmentsStart of year $451,091$174,903
X-3 Pledges and grants receivableStart of year $64,743$76,720
X-4 Accounts receivableStart of year $792,747$776,974
X-8 Inventories for sale or useStart of year $11,160$0
X-9 Prepaid expenses and deferred chargesStart of year $21,909$32,139
X-10c Land, buildings and equipment, netStart of year $901,540$995,488
X-15 Other assetsStart of year $43,012$31,769
X-16 Total assetsStart of year $2,752,580$2,152,299
X-17 Accounts payable and accrued expensesStart of year $155,948$127,757
X-19 Deferred revenue$630
X-25 Other liabilitiesStart of year $45,461$38,945
X-26 Total liabilitiesStart of year $201,409$167,332
X-27 Net assets without donor restrictionsStart of year $2,526,814$1,982,148
X-28 Net assets with donor restrictionsStart of year $24,357$2,819
X-32 Total net assets or fund balancesStart of year $2,551,171$1,984,967
X-33 Total liabilities and net assetsStart of year $2,752,580$2,152,299
Part XI · Reconciliation of net assets $1,984,967 net assets at year end
XI-1 Total revenue$5,782,080
XI-2 Total expenses$6,348,284
XI-3 Revenue less expenses−$566,204
XI-4 Net assets at start of year$2,551,171
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,984,967

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

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