Behavioral Consultation Services INC FY2021 filing

Tax-deductible

Flagstaff, AZ501(c)(3)Since 2016Mental HealthEIN 81-2107532Revenue $449K in FY2021

On file with the IRSintermountaincenters.org365 S River Run Road, 86001-0000 · Flagstaff, AZTax-exempt since Aug 2019Publicly supported charity — 170(b)(1)(A)(vi)

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Bcs provides Behavioral health Services in the local head start centers and schools and on the navajo nation, as well as homebased functional behavior assessments and home-based support for individuals diagnosed with developmental disabilities.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
2 of 5
filings with a surplus
Average deficit $65K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$544K
×10 of total assets
Concern: liabilities are 1000% of assets; over 80%.
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
$449K
+14% vs prior year
Spent
$560K
To programs
88%
Net assets
−$486K
By yearFY2020–FY2024
Revenue
$449K
FY2021▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$395K
FY2021$449K
FY2022$794K
FY2023$725K
FY2024$2.3M
FY2024$3.3M
Expenses
$560K
FY2021▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$502K
FY2021$560K
FY2022$750K
FY2023$955K
FY2024$2.2M
FY2024$2.9M
Net assets
−$486K
FY2021▼ -29%
Tap a bar for its year
Net assets by fiscal year
FY2020−$375K
FY2021−$486K
FY2022−$441K
FY2023−$671K
FY2024−$593K
FY2024−$67K

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

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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 2019.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $494K Management & general 12% · $66K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President & CEO
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman of the Board
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Behavioral Consultation 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers quality, goal-oriented behavioral health services.

Provided by the organization

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1 program · $494K · in their own filed words · FY2020
01

BCS provides behavioral health services in northern arizona to include the local head start centers, schools and the navajo nation, as well as home-based functional behavior assessments and home-based support for individuals diagnosed with developmental disabilities.

$494Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$449K
Ln 12
Fees for servicesLn 2g$449K
Investment incomeLn 3$98
Money outPt IX
$560K
Ln 25
Programscol B$494K
Managementcol C$66K
Owns and owesPt X
−$486K
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$58K
LiabilitiesLn 26$544K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$449K
Investment incomeLn 3$98
Total revenueLn 12$449K
Assets in detailPt X, end of year
CashLn 1$121
SavingsLn 2$15K
Cash and savings togetherLn 1–2$15K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$3K
Total assetsLn 16$58K
LiabilitiesLn 26$544K
Net assetsLn 32−$486K
OperationsPt I, VI
EmployeesI 551
VolunteersI 64
Fiscal year endsHeaderSeptember
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$51K$15K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$100K$58K
LiabilitiesLn 26$475K$544K
Net assetsLn 32−$375K−$486K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$355K$355K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$19K$19K
Payroll taxesLn 10$26K$26K
Management feesLn 11a$64K$64K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$19K$19K
Information technologyLn 14$14K$14K
OccupancyLn 16$25K$25K
TravelLn 17$20K$20K
Conferences, conventions and meetingsLn 19$411$411
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$2K$2K
Total functional expensesLn 25$560K$494K$66K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.3M$2.2M$78K−$593K 990 PDF
FY2023 $725K$955K−$230K−$671K 990 PDF
FY2022 $794K$750K$45K−$441K 990 PDF
FY2021 Viewing $449K$560K−$110K−$486K 990 PDF
FY2020 $395K$502K−$107K−$375K 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 (6 parts)
Part I · Summary $449,368 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $9,429$0
I-9 Program service revenuePrior year $385,935$449,270
I-10 Investment incomePrior year $0$98
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $395,364$449,368
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 $361,304$401,122
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $140,776$158,640
I-18 Total expensesPrior year $502,080$559,762
I-19 Revenue less expensesPrior year −$106,716−$110,394
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $449,368 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $449,270$449,270
VIII-3 Investment incomeExcluded from tax $98$98
VIII-12 Total revenueRelated to mission $449,270 · Unrelated business $0 · Excluded from tax $98$449,368
Part IX · Statement of functional expenses $559,762 across 15 lines filed
IX-7 Other salaries and wagesPrograms $354,556$354,556
IX-8 Pension plan contributionsPrograms $1,298$1,298
IX-9 Other employee benefitsPrograms $19,398$19,398
IX-10 Payroll taxesPrograms $25,870$25,870
IX-11a Management feesManagement $64,119$64,119
IX-11c Accounting feesManagement $1,650$1,650
IX-11g Other fees for servicesPrograms $1,476$1,476
IX-12 Advertising and promotionPrograms $5,000$5,000
IX-13 Office expensesPrograms $19,372$19,372
IX-14 Information technologyPrograms $13,890$13,890
IX-16 OccupancyPrograms $25,355$25,355
IX-17 TravelPrograms $19,624$19,624
IX-19 Conferences, conventions and meetingsPrograms $411$411
IX-22 Depreciation, depletion and amortizationPrograms $5,267$5,267
IX-23 InsurancePrograms $2,476$2,476
IX-25 Total functional expensesPrograms $493,993 · Management $65,769 · Fundraising $0$559,762
Part X · Balance sheet $58,068 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $230$121
X-2 Savings and temporary cash investmentsStart of year $50,932$14,875
X-10c Land, buildings and equipment, netStart of year $0$0
X-14 Intangible assetsStart of year $45,739$40,472
X-15 Other assetsStart of year $1,500$2,600
X-16 Total assetsStart of year $99,954$58,068
X-17 Accounts payable and accrued expensesStart of year $32,278$27,156
X-25 Other liabilitiesStart of year $443,161$516,791
X-26 Total liabilitiesStart of year $475,439$543,947
X-27 Net assets without donor restrictionsStart of year −$375,485−$485,879
X-32 Total net assets or fund balancesStart of year −$375,485−$485,879
X-33 Total liabilities and net assetsStart of year $99,954$58,068
Part XI · Reconciliation of net assets −$485,879 net assets at year end
XI-1 Total revenue$449,368
XI-2 Total expenses$559,762
XI-3 Revenue less expenses−$110,394
XI-4 Net assets at start of year−$375,485
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$485,879

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

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