Behavioral Consultation Services INC FY2024 filing

Tax-deductible

Flagstaff, AZ501(c)(3)Since 2016Mental HealthEIN 81-2107532Revenue $2.3M in FY2024

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.
87¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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
3 of 6
filings with a surplus
Average surplus $16K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$808K
375% of total assets
Concern: liabilities are 375% 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
$2.3M
+211% vs prior year
Spent
$2.2M
To programs
87%
Net assets
−$593K
By yearFY2020–FY2025
Revenue
$2.3M
FY2024▲ +211%
Tap a bar for its year
Revenue by fiscal year
FY2020$395K
FY2021$449K
FY2022$794K
FY2023$725K
FY2024$2.3M
FY2025$3.3M
Expenses
$2.2M
FY2024▲ +128%
Tap a bar for its year
Expenses by fiscal year
FY2020$502K
FY2021$560K
FY2022$750K
FY2023$955K
FY2024$2.2M
FY2025$2.9M
Net assets
−$593K
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020−$375K
FY2021−$486K
FY2022−$441K
FY2023−$671K
FY2024−$593K
FY2025−$67K

From the FY2024 Form 990 (year ending September 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 2019.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.9M Management & general 13% · $274K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Chairman of the Board
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President & CEO
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
CMO (through February 2024)
$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.

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Provided by the organization

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1 program · $1.9M · in their own filed words · FY2023
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.

$1.9Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.2M
Gifts and grantsLn 1h$8K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.9M
Managementcol C$274K
Owns and owesPt X
−$593K
net assets · Ln 32
Cash and savingsLn 1–2$188K
Total assetsLn 16$216K
LiabilitiesLn 26$808K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Government grantsLn 1e$8K
Fees for servicesLn 2g$2.2M
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$172K
Cash and savings togetherLn 1–2$188K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$3K
Total assetsLn 16$216K
LiabilitiesLn 26$808K
Net assetsLn 32−$593K
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 FY24End FY24
Cash and savingsLn 1–2$39K$188K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$74K$216K
LiabilitiesLn 26$745K$808K
Net assetsLn 32−$671K−$593K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.4M$1.4M
Pension plan contributionsLn 8$39K$39K
Other employee benefitsLn 9$137K$137K
Payroll taxesLn 10$110K$110K
Management feesLn 11a$274K$274K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$881$881
Office expensesLn 13$38K$38K
Information technologyLn 14$35K$35K
OccupancyLn 16$33K$33K
TravelLn 17$36K$36K
Conferences, conventions and meetingsLn 19$37$37
Depreciation, depletion and amortizationLn 22$5K$5K
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$618$618
Total functional expensesLn 25$2.2M$1.9M$274K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.3M$2.9M$421K−$67K 990 PDF
FY2024 Viewing $2.3M$2.2M$78K−$593K 990 PDF
FY2023 $725K$955K−$230K−$671K 990 PDF
FY2022 $794K$750K$45K−$441K 990 PDF
FY2021 $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 FY2024 990 (6 parts)
Part I · Summary $2,255,265 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$8,318
I-9 Program service revenuePrior year $724,989$2,246,947
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $724,989$2,255,265
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 $736,974$1,735,638
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $217,612$441,215
I-18 Total expensesPrior year $954,586$2,176,853
I-19 Revenue less expensesPrior year −$229,597$78,412
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 $2,255,265 across 4 lines filed
VIII-1e Government grants$8,318
VIII-1h Total contributions, gifts and grants$8,318
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,246,947$2,246,947
VIII-12 Total revenueRelated to mission $2,246,947 · Unrelated business $0 · Excluded from tax $0$2,255,265
Part IX · Statement of functional expenses $2,176,853 across 15 lines filed
IX-7 Other salaries and wagesPrograms $1,449,331$1,449,331
IX-8 Pension plan contributionsPrograms $39,221$39,221
IX-9 Other employee benefitsPrograms $137,106$137,106
IX-10 Payroll taxesPrograms $109,980$109,980
IX-11a Management feesManagement $273,801$273,801
IX-11g Other fees for servicesPrograms $1,105$1,105
IX-12 Advertising and promotionPrograms $881$881
IX-13 Office expensesPrograms $37,964$37,964
IX-14 Information technologyPrograms $34,972$34,972
IX-16 OccupancyPrograms $32,776$32,776
IX-17 TravelPrograms $35,799$35,799
IX-19 Conferences, conventions and meetingsPrograms $37$37
IX-22 Depreciation, depletion and amortizationPrograms $5,267$5,267
IX-24 Other expenses (24a–d)Programs $17,995$17,995
IX-24e All other expensesPrograms $618$618
IX-25 Total functional expensesPrograms $1,903,052 · Management $273,801 · Fundraising $0$2,176,853
Part X · Balance sheet $215,579 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $10,613$16,445
X-2 Savings and temporary cash investmentsStart of year $27,919$171,862
X-10c Land, buildings and equipment, netStart of year $0$0
X-14 Intangible assetsStart of year $29,939$24,672
X-15 Other assetsStart of year $2,600$2,600
X-16 Total assetsStart of year $74,071$215,579
X-17 Accounts payable and accrued expensesStart of year $43,239$73,091
X-19 Deferred revenueStart of year $19,514$25,863
X-25 Other liabilitiesStart of year $682,262$709,157
X-26 Total liabilitiesStart of year $745,015$808,111
X-27 Net assets without donor restrictionsStart of year −$670,944−$592,532
X-32 Total net assets or fund balancesStart of year −$670,944−$592,532
X-33 Total liabilities and net assetsStart of year $74,071$215,579
Part XI · Reconciliation of net assets −$592,532 net assets at year end
XI-1 Total revenue$2,255,265
XI-2 Total expenses$2,176,853
XI-3 Revenue less expenses$78,412
XI-4 Net assets at start of year−$670,944
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$592,532

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

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