Transitional Learning Center at Galveston FY2020 filing

Tax-deductible

Houston, TX501(c)(3)Since 1982Mental HealthEIN 76-0051888Revenue $18.8M in FY2020

On file with the IRSmoodyneuro.org1275 Space Park Dr, 77058-3311 · Houston, TXTax-exempt since Jan 1985Hospital or medical research org — 170(b)(1)(A)(iii)

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The Transitional Learning Center (TLC) provides personalized care to treat the unique challenges of brain injury with the singular purpose of achieving the best possible outcome for patients and their families.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$592K 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

FY2020 · 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
2 of 6
filings with a surplus
Average surplus $4.0M a year · 16% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$592K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9.3M
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 10 voting members
Worth a look: 4 of 10 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.8M
Spent
$19.1M
To programs
76%
Net assets
$41.6M
By yearFY2020–FY2025
Revenue
$18.8M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$18.8M
FY2021$37.5M
FY2022$27.1M
FY2023$18.2M
FY2024$23.5M
FY2025$30.0M
Expenses
$19.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$19.1M
FY2021$18.4M
FY2022$17.9M
FY2023$19.9M
FY2024$24.8M
FY2025$30.8M
Net assets
$41.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$41.6M
FY2021$60.8M
FY2022$69.9M
FY2023$68.3M
FY2024$66.9M
FY2025$66.1M

From the FY2020 Form 990 (year ending August 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1985.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $14.5M Management & general 24% · $4.6M

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

16 people listed on the 990; $592K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Program Director
$120,154Pt VII · Sec A
Human Resource Dir
$114,085Pt VII · Sec A
$65,462Pt VII · Sec A
$65,257Pt VII · Sec A
Executive Dir.
$60,085Pt VII · Sec A
$23,000Pt VII · Sec A
$18,000Pt VII · Sec A
$18,000Pt VII · Sec A

Mr Jeff Eppinette’s $324K as CEO is at the 70th percentile of top reported officer pay among 746 $10–100M mental health 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
Mr Jeff Eppinette$324,468$311,037$292,688$314,954$136,582—
Mr Robert Prehn————$187,200$60,085
Sherri Davis-Sampson$167,652—————
Lori Stacks$167,652$158,942$153,885———
John Wood II$161,830—————
John Woods—$147,756————
Cindy Cypert————$132,846$120,154
Bethany Alsobrook—$129,922$125,398$118,297$126,500$114,085

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 15aYes

Programs and updates

Provides resources and support to help people achieve financial stability and independence.

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Provided by the organization

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2 programs · $14.5M · in their own filed words · FY2019
01

Treatment and Rehabilitation of Neurological Conditions or Injuries: This program provides full range, post acute rehabilitation and treatment services. The program operates in the most natural environment possible to achieve and maintain functional life skills in work, education, living and leisure.

$10.8Mprogram expense
02

Long term care facility for brain injured adults.

$3.7Mprogram 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 · FY2024
Total grants receivedfrom 1 funder$9.3M

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$18.8M
Ln 12
Fees for servicesLn 2g$19.3M
Gifts and grantsLn 1h$705K
Investment incomeLn 3−$1.3M
Money outPt IX
$19.1M
Ln 25
Programscol B$14.5M
Managementcol C$4.6M
Owns and owesPt X
$41.6M
net assets · Ln 32
Cash and savingsLn 1–2$12.6M
Total assetsLn 16$42.9M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
16
listed · VII A
PaidVII A14
Voting boardVI 1a10
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$705K
Fees for servicesLn 2g$19.3M
Investment incomeLn 3−$1.3M
Gains on assetsLn 7$0
Total revenueLn 12$18.8M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$12.6M
Cash and savings togetherLn 1–2$12.6M
InvestmentsLn 11–13$3.9M
Land, buildings, equipmentLn 10c$22.1M
Other assetsLn 15$0
Total assetsLn 16$42.9M
LiabilitiesLn 26$1.2M
Net assetsLn 32$41.6M
OperationsPt I, VI
EmployeesI 5365
VolunteersI 625
Fiscal year endsHeaderAugust
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$14.6M$12.6M
InvestmentsLn 11–13$5.4M$3.9M
Land, buildings, equipmentLn 10c$20.6M$22.1M
Total assetsLn 16$42.8M$42.9M
LiabilitiesLn 26$763K$1.2M
Net assetsLn 32$42.0M$41.6M
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$489K$489K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$10.1M$8.1M$2.0M
Pension plan contributionsLn 8$255K$196K$59K
Other employee benefitsLn 9$2.0M$1.7M$282K
Payroll taxesLn 10$769K$598K$172K
Management feesLn 11a$0
Legal feesLn 11b$31K$7K$24K
Accounting feesLn 11c$151K$151K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$783K$369K$414K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1.1M$937K$117K
TravelLn 17$191K$54K$136K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$49K$13K$36K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$1.1M$1.1M$15K
InsuranceLn 23$451K$61K$390K
Other expenses (24a–d)Ln 24$1.5M$1.3M$211K
All other expensesLn 24e$259K$132K$127K
Total functional expensesLn 25$19.1M$14.5M$4.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $30.0M$30.8M−$779K$66.1M 990 PDF
FY2024 $23.5M$24.8M−$1.4M$66.9M 990 PDF
FY2023 $18.2M$19.9M−$1.6M$68.3M 990 PDF
FY2022 $27.1M$17.9M$9.2M$69.9M 990 PDF
FY2021 $37.5M$18.4M$19.1M$60.8M 990 PDF
FY2020 Viewing $18.8M$19.1M−$354K$41.6M 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 (6 parts)
Part I · Summary $18,790,076 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,694,681$705,306
I-9 Program service revenuePrior year $14,279,294$19,325,789
I-10 Investment incomePrior year −$334,458−$1,342,385
I-11 Other revenuePrior year $146,336$101,366
I-12 Total revenuePrior year $27,785,853$18,790,076
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $10,311,627$13,547,960
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $4,812,269$5,595,797
I-18 Total expensesPrior year $15,123,896$19,143,757
I-19 Revenue less expensesPrior year $12,661,957−$353,681
Part VI · Governance 4 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $18,790,076 across 11 lines filed
VIII-1d Related organizations$705,281
VIII-1f All other contributions, gifts and grants$25
VIII-1h Total contributions, gifts and grants$705,306
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,325,789$19,325,789
VIII-3 Investment incomeExcluded from tax −$1,342,385−$1,342,385
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $60,846$60,846
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $40,520$40,520
VIII-12 Total revenueRelated to mission $19,325,789 · Excluded from tax −$1,241,019$18,790,076
Part IX · Statement of functional expenses $19,143,757 across 31 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 staffManagement $489,316$489,316
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $8,100,699 · Management $1,979,937$10,080,636
IX-8 Pension plan contributionsPrograms $195,517 · Management $59,341$254,858
IX-9 Other employee benefitsPrograms $1,671,637 · Management $282,028$1,953,665
IX-10 Payroll taxesPrograms $597,548 · Management $171,937$769,485
IX-11a Management fees$0
IX-11b Legal feesPrograms $7,031 · Management $24,073$31,104
IX-11c Accounting feesManagement $150,617$150,617
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $369,421 · Management $414,031$783,452
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $936,581 · Management $117,077$1,053,658
IX-17 TravelPrograms $54,383 · Management $136,448$190,831
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $13,373 · Management $35,755$49,128
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,104,849 · Management $15,134$1,119,983
IX-23 InsurancePrograms $61,236 · Management $389,812$451,048
IX-24 Other expenses (24a–d)Programs $1,295,477 · Management $211,148$1,506,625
IX-24e All other expensesPrograms $132,309 · Management $127,042$259,351
IX-25 Total functional expensesPrograms $14,540,061 · Management $4,603,696 · Fundraising $0$19,143,757
Part X · Balance sheet $42,884,425 assets, 20 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $14,596,516$12,556,102
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,900,632$3,947,876
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $277,137$383,731
X-10c Land, buildings and equipment, netStart of year $20,601,974$22,088,867
X-11 Publicly traded securitiesStart of year $652,182$794,484
X-12 Other securitiesStart of year $4,734,589$3,113,365
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $42,763,030$42,884,425
X-17 Accounts payable and accrued expensesStart of year $695,973$1,228,549
X-19 Deferred revenueStart of year $67,163$9,663
X-26 Total liabilitiesStart of year $763,136$1,238,212
X-27 Net assets without donor restrictionsStart of year $27,396,508$29,787,018
X-28 Net assets with donor restrictionsStart of year $14,603,386$11,859,195
X-32 Total net assets or fund balancesStart of year $41,999,894$41,646,213
X-33 Total liabilities and net assetsStart of year $42,763,030$42,884,425
Part XI · Reconciliation of net assets $41,646,213 net assets at year end
XI-1 Total revenue$18,790,076
XI-2 Total expenses$19,143,757
XI-3 Revenue less expenses−$353,681
XI-4 Net assets at start of year$41,999,894
XI-10 Net assets at end of year$41,646,213

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

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