Bacs provides substance use disorder and mental health treatment for residents of lewis & clark and jefferson counties as well as Community corrections programs for adult offenders.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$333K 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
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
5 of 6
filings with a surplus
Average surplus $249K a year · 3% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$333K
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
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $680K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.5M
+9% vs prior year
Spent
$8.3M
To programs
82%
Net assets
$6.9M
By yearFY2020–FY2025
Revenue
$8.5M
FY2024▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.8M
FY2021$7.0M
FY2022$6.7M
FY2023$7.8M
FY2024$8.5M
FY2025$9.2M
Expenses
$8.3M
FY2024▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.7M
FY2021$6.3M
FY2022$6.9M
FY2023$7.3M
FY2024$8.3M
FY2025$9.0M
Net assets
$6.9M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.7M
FY2021$6.4M
FY2022$6.2M
FY2023$6.7M
FY2024$6.9M
FY2025$7.1M

From the FY2024 Form 990 (year ending June 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 Apr 1978.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $6.9M Management & general 18% · $1.5M

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

11 people listed on the 990; $333K 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
Executive Director/CEO
$201,221Pt VII · Sec A
$131,345Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Amy Tenney’s $209K as Executive Director/CEO is at the 89th percentile of top reported officer pay among 1147 $1–10M 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Amy Tenney$209,170$201,221$182,870$187,690$180,876$172,007
Daniel Krause$146,302$131,345$124,168$121,528$125,235$114,284
Devin McGee$115,776—————

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

Offers substance use and mental health treatment, plus community corrections for offenders.

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Provided by the organization

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3 programs · $6.9M · in their own filed words · FY2023
01

Prerelease center program revenues make up 48% of the total program revenues for the period. The prerelease center provides substance use disorder and mental health counseling, cognitive behavioral programming, and job training for individuals released from prison to assist their transition back into the community.

$3.1Mprogram expense
02

The elkhorn treatment facility makes up 40% of total program revenues for the period. This program maintains a women's treatment CENTER/PRISON for those convicted of certain drug-related crimes, or suffering from co-occurring mental health and substance use disorder.

$2.7Mprogram expense
03

The chemical dependency services begin with a thorough assessment of the problem to determine if the person is experiencing a substance use disorder and, if so, what steps can be taken to help. A treatment plan is developed that fits the person's needs and gives them the best chance to get well.

$1.0Mprogram 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 · FY2020
Total grants receivedfrom 1 funder$680K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Fees for servicesLn 2g$7.0M
Other incomeLn 4–11$1.0M
Gifts and grantsLn 1h$492K
Money outPt IX
$8.3M
Ln 25
Programscol B$6.9M
Managementcol C$1.5M
Owns and owesPt X
$6.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$8.7M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$492K
Government grantsLn 1e$481K
Fees for servicesLn 2g$7.0M
Investment incomeLn 3$41K
Other incomeLn 4–11$1.0M
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$383K
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$2.1M
Land, buildings, equipmentLn 10c$5.7M
Other assetsLn 15$0
Total assetsLn 16$8.7M
LiabilitiesLn 26$1.8M
Net assetsLn 32$6.9M
OperationsPt I, VI
EmployeesI 5112
VolunteersI 69
Fiscal year endsHeaderJune
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$1.6M$2.1M
Land, buildings, equipmentLn 10c$5.8M$5.7M
Total assetsLn 16$8.7M$8.7M
LiabilitiesLn 26$2.0M$1.8M
Net assetsLn 32$6.7M$6.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$196K$196K
Other salaries and wagesLn 7$3.3M$3.3M
Pension plan contributionsLn 8$173K$173K
Other employee benefitsLn 9$524K$524K
Payroll taxesLn 10$281K$281K
Management feesLn 11a$417K$417K
Other fees for servicesLn 11g$43K$43K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$13K$13K
Information technologyLn 14$43K$43K
OccupancyLn 16$230K$230K
TravelLn 17$55K$55K
InterestLn 20$41K$41K
Depreciation, depletion and amortizationLn 22$291K$291K
Other expenses (24a–d)Ln 24$2.6M$1.1M$1.5M
All other expensesLn 24e$126K$126K
Total functional expensesLn 25$8.3M$6.9M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.2M$9.0M$175K$7.1M 990 PDF
FY2024 Viewing $8.5M$8.3M$200K$6.9M 990 PDF
FY2023 $7.8M$7.3M$504K$6.7M 990 PDF
FY2022 $6.7M$6.9M−$195K$6.2M 990 PDF
FY2021 $7.0M$6.3M$704K$6.4M 990 PDF
FY2020 $6.8M$6.7M$104K$5.7M 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 J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $8,543,085 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $528,626$491,795
I-9 Program service revenuePrior year $6,031,848$6,996,576
I-10 Investment incomePrior year $5,801$40,506
I-11 Other revenuePrior year $1,248,404$1,014,208
I-12 Total revenuePrior year $7,814,679$8,543,085
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 $3,702,689$4,519,641
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,607,807$3,823,258
I-18 Total expensesPrior year $7,310,496$8,342,899
I-19 Revenue less expensesPrior year $504,183$200,186
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $8,543,085 across 7 lines filed
Lines not itemized here account for $9,431 of total revenue; see the IRS return.
VIII-1e Government grants$480,704
VIII-1f All other contributions, gifts and grants$11,091
VIII-1h Total contributions, gifts and grants$491,795
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,996,576$6,996,576
VIII-3 Investment incomeExcluded from tax $40,506$40,506
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $987,154 · Excluded from tax $17,623$1,004,777
VIII-12 Total revenueRelated to mission $7,993,161 · Unrelated business $0 · Excluded from tax $58,129$8,543,085
Part IX · Statement of functional expenses $8,342,899 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $196,275$196,275
IX-7 Other salaries and wagesPrograms $3,344,984$3,344,984
IX-8 Pension plan contributionsPrograms $173,455$173,455
IX-9 Other employee benefitsPrograms $523,697$523,697
IX-10 Payroll taxesPrograms $281,230$281,230
IX-11a Management feesPrograms $416,536$416,536
IX-11g Other fees for servicesPrograms $43,439$43,439
IX-12 Advertising and promotionPrograms $2,163$2,163
IX-13 Office expensesPrograms $13,030$13,030
IX-14 Information technologyPrograms $43,200$43,200
IX-16 OccupancyPrograms $230,057$230,057
IX-17 TravelPrograms $55,000$55,000
IX-20 InterestPrograms $41,301$41,301
IX-22 Depreciation, depletion and amortizationPrograms $290,667$290,667
IX-24 Other expenses (24a–d)Programs $1,086,198 · Management $1,475,919$2,562,117
IX-24e All other expensesPrograms $125,748$125,748
IX-25 Total functional expensesPrograms $6,866,980 · Management $1,475,919 · Fundraising $0$8,342,899
Part X · Balance sheet $8,705,993 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $307,186$383,279
X-2 Savings and temporary cash investmentsStart of year $1,249,721$1,744,790
X-4 Accounts receivableStart of year $1,275,775$886,499
X-10c Land, buildings and equipment, netStart of year $5,808,192$5,691,425
X-15 Other assetsStart of year $64,589$0
X-16 Total assetsStart of year $8,705,463$8,705,993
X-17 Accounts payable and accrued expensesStart of year $336,967$320,182
X-20 Tax-exempt bond liabilitiesStart of year $1,300,533$989,874
X-25 Other liabilitiesStart of year $116,265$76,302
X-26 Total liabilitiesStart of year $1,993,666$1,794,010
X-27 Net assets without donor restrictionsStart of year $6,711,797$6,911,983
X-32 Total net assets or fund balancesStart of year $6,711,797$6,911,983
X-33 Total liabilities and net assetsStart of year $8,705,463$8,705,993
Part XI · Reconciliation of net assets $6,911,983 net assets at year end
XI-1 Total revenue$8,543,085
XI-2 Total expenses$8,342,899
XI-3 Revenue less expenses$200,186
XI-4 Net assets at start of year$6,711,797
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,911,983

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

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