Genesis Associates INC

Tax-deductible

Coeur D Alene, ID501(c)(3)Youth DevelopmentEIN 82-0479588Revenue $159K in FY2024

On file with the IRSPo Box 1677, 83816-1677 · Coeur D Alene, IDTax-exempt since Nov 1995Publicly supported charity — 170(b)(1)(A)(vi)

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Specializes in relationships and counseling

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 2 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
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
1 of 5
filings with a surplus
Average deficit $7K a year · 4% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 44% of spending
Top officer’s pay higher than 80% of similar orgs
Concern: pay to officers and key staff is 44% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $14K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
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
$159K
-7% vs prior year
Spent
$191K
To programs
100%
Net assets
$11K
By yearFY2020–FY2024
Revenue
$159K
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$221K
FY2021$197K
FY2022$192K
FY2023$171K
FY2024$159K
Expenses
$191K
FY2024▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$194K
FY2021$197K
FY2022$196K
FY2023$198K
FY2024$191K
Net assets
$11K
FY2024▼ -75%
Tap a bar for its year
Net assets by fiscal year
FY2020$73K
FY2021$72K
FY2022$69K
FY2023$42K
FY2024$11K

From the FY2024 Form 990 (year ending June 2024) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1995.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $191K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $83K 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
$42,317Pt VII · Sec A
$40,820Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Robert Henninger’s $42K as President is at the 80th percentile of top reported officer pay among 112 <$100K youth development 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Cornelius$40,820$50,020$48,000$46,500$43,000
Robert Henninger$42,317$42,241$46,675$47,097$44,922

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 15aNo

Programs and updates

Provides relationship counseling and support services.

Provided by the organization

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1 program · $191K · in their own filed words · FY2023
01

Counseling

Soul care including: family issues, marital relationships, parenting; divorce; emotional, physical & sexual abuse; depression & anxiety; stress management; addictions Personal & professional/leadership coaching, including: developing and living out a biblical life vision & purpose; making career & life transitions; improving balance…

$191Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$14K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$159K
Ln 12
Fees for servicesLn 2g$128K
Gifts and grantsLn 1h$31K
Money outPt IX
$191K
Ln 25
Programscol B$191K
Owns and owesPt X
$11K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$11K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$31K
Fees for servicesLn 2g$128K
Total revenueLn 12$159K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
Total assetsLn 16$11K
LiabilitiesLn 26$0
Net assetsLn 32$11K
OperationsPt I, VI
EmployeesI 55
VolunteersI 62
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$45K$11K
Total assetsLn 16$45K$11K
LiabilitiesLn 26$3K$0
Net assetsLn 32$42K$11K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$83K
Other salaries and wagesLn 7$52K$52K
Other employee benefitsLn 9$672$672
Payroll taxesLn 10$10K$10K
Accounting feesLn 11c$1K$1K
Office expensesLn 13$13K$13K
OccupancyLn 16$10K$10K
TravelLn 17$531$531
Conferences, conventions and meetingsLn 19$460$460
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$18K$18K
Total functional expensesLn 25$191K$191K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $159K$191K−$32K$11K 990 PDF
FY2023 $171K$198K−$27K$42K 990 PDF
FY2022 $192K$196K−$3K$69K 990 PDF
FY2021 $197K$197K−$658$72K 990 PDF
FY2020 $221K$194K$27K$73K 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 $158,745 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $39,051$30,515
I-9 Program service revenuePrior year $131,965$128,230
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $171,016$158,745
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $163,798$146,004
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $33,774$44,567
I-18 Total expensesPrior year $197,572$190,571
I-19 Revenue less expensesPrior year −$26,556−$31,826
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $158,745 across 4 lines filed
VIII-1f All other contributions, gifts and grants$30,515
VIII-1h Total contributions, gifts and grants$30,515
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $128,230$128,230
VIII-12 Total revenueRelated to mission $128,230 · Unrelated business $0 · Excluded from tax $0$158,745
Part IX · Statement of functional expenses $190,571 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $83,137$83,137
IX-7 Other salaries and wagesPrograms $51,837$51,837
IX-9 Other employee benefitsPrograms $672$672
IX-10 Payroll taxesPrograms $10,358$10,358
IX-11c Accounting feesPrograms $1,210$1,210
IX-13 Office expensesPrograms $12,930$12,930
IX-16 OccupancyPrograms $9,630$9,630
IX-17 TravelPrograms $531$531
IX-19 Conferences, conventions and meetingsPrograms $460$460
IX-23 InsurancePrograms $2,056$2,056
IX-24 Other expenses (24a–d)Programs $17,750$17,750
IX-25 Total functional expensesPrograms $190,571 · Management $0 · Fundraising $0$190,571
Part X · Balance sheet $10,536 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $45,299$10,536
X-16 Total assetsStart of year $45,299$10,536
X-26 Total liabilitiesStart of year $2,937$0
X-32 Total net assets or fund balancesStart of year $42,362$10,536
X-33 Total liabilities and net assetsStart of year $45,299$10,536
Part XI · Reconciliation of net assets $10,536 net assets at year end
XI-1 Total revenue$158,745
XI-2 Total expenses$190,571
XI-3 Revenue less expenses−$31,826
XI-4 Net assets at start of year$42,362
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,536

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

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