Exceptional Humans INC FY2024 filing

Tax-deductible

Kansas City, MO501(c)(3)Since 2021Human ServicesEIN 87-4014434Revenue $1.1M in FY2024

On file with the IRSexceptional-humans.org6300 N Revere Dr Ste 100, 64151-3920 · Kansas City, MOTax-exempt since Apr 2022Publicly supported charity — 170(b)(1)(A)(vi)

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Empowering humans with diverse abilities to live self-determined lives through education, involvement, and networking with members of their local communities.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$96K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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 3
filings with a surplus
Average surplus $284K a year · 27% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$96K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $350
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+39% vs prior year
Spent
$783K
To programs
72%
Net assets
$553K
By yearFY2022–FY2025
Revenue
$1.1M
FY2024▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2022$105K
FY2023$772K
FY2024$1.1M
FY2025$1.4M
Expenses
$783K
FY2024▲ +48%
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023$530K
FY2024$783K
FY2025$1.0M
Net assets
$553K
FY2024▲ +110%
Tap a bar for its year
Net assets by fiscal year
FY2022$31K
FY2023$263K
FY2024$553K
FY2025$874K

From the FY2024 Form 990 · 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 2022.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $565K Management & general 25% · $192K Fundraising 3% · $26K

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; $96K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$96,000Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kelly Cogan’s $96K as Executive Director is at the 31st percentile of top reported officer pay among 3869 $1–10M human services 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022
Kelly Cogan$96,000$96,000$69,231$9,231

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

Helps people with disabilities join community work, recreation, and social events for a better life.

Questions for Exceptional Humans INC

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Provided by the organization

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1 program · $565K · in their own filed words · FY2024
01

Founded in 2022, Exceptional Humans serves individuals with developmental and intellectual disabilities in Platte, Clay, and Jackson Counties across the Kansas City area. Building on a strong foundation of person-centered programs, we have experienced an impressive growth in the number of individuals, families and community members we…

$565Kprogram 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 2 funders$350

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$933K
Gifts and grantsLn 1h$129K
Other incomeLn 4–11$10K
Money outPt IX
$783K
Ln 25
Programscol B$565K
Managementcol C$192K
Fundraisingcol D$26K
Owns and owesPt X
$553K
net assets · Ln 32
Cash and savingsLn 1–2$338K
Total assetsLn 16$570K
LiabilitiesLn 26$17K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$129K
Government grantsLn 1e$2K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$900
Fees for servicesLn 2g$933K
Investment incomeLn 3$1K
Other incomeLn 4–11$10K
Gains on assetsLn 7$950
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$338K
Cash and savings togetherLn 1–2$338K
Land, buildings, equipmentLn 10c$104K
Other assetsLn 15$8K
Total assetsLn 16$570K
LiabilitiesLn 26$17K
Net assetsLn 32$553K
OperationsPt I, VI
EmployeesI 50
VolunteersI 614
Fiscal year endsHeaderDecember
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$164K$338K
Land, buildings, equipmentLn 10c$46K$104K
Total assetsLn 16$283K$570K
LiabilitiesLn 26$20K$17K
Net assetsLn 32$263K$553K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$96K$86K$10K$0
Other salaries and wagesLn 7$357K$289K$46K$22K
Other employee benefitsLn 9$23K$21K$2K$4
Payroll taxesLn 10$36K$33K$1K$2K
Accounting feesLn 11c$21K$0$21K$0
Advertising and promotionLn 12$2K$100$2K$0
Office expensesLn 13$30K$13K$15K$3K
Information technologyLn 14$3K$3K$88$106
OccupancyLn 16$85K$2K$83K$0
TravelLn 17$18K$18K$24$0
InterestLn 20$925$0$925$0
Depreciation, depletion and amortizationLn 22$20K$20K$0$0
InsuranceLn 23$14K$6K$8K$0
Other expenses (24a–d)Ln 24$77K$74K$3K$0
Total functional expensesLn 25$783K$565K$192K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.0M$321K$874K 990 PDF
FY2024 Viewing $1.1M$783K$290K$553K 990 PDF
FY2023 $772K$530K$242K$263K 990 PDF
FY2022 $105K$31K 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 $1,073,061 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $61,273$129,485
I-9 Program service revenuePrior year $713,378$932,617
I-10 Investment incomePrior year $0$1,093
I-11 Other revenuePrior year −$2,394$9,866
I-12 Total revenuePrior year $772,257$1,073,061
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 $330,239$512,206
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $200,102$270,832
I-18 Total expensesPrior year $530,341$783,038
I-19 Revenue less expensesPrior year $241,916$290,023
Part VI · Governance 6 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
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 $1,073,061 across 15 lines filed
Lines not itemized here account for $389 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$900
VIII-1d Related organizations$0
VIII-1e Government grants$1,500
VIII-1f All other contributions, gifts and grants$127,085
VIII-1g Noncash contributions (included above)$1,000
VIII-1h Total contributions, gifts and grants$129,485
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $932,617 · Unrelated business $0 · Excluded from tax $0$932,617
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $143$143
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $950 · Unrelated business $0 · Excluded from tax $0$950
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $3,176$3,176
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,301 · Unrelated business $0 · Excluded from tax $0$6,301
VIII-12 Total revenueRelated to mission $939,868 · Unrelated business $0 · Excluded from tax $3,708$1,073,061
Part IX · Statement of functional expenses $783,038 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $86,443 · Management $9,605 · Fundraising $0$96,048
IX-7 Other salaries and wagesPrograms $289,151 · Management $46,472 · Fundraising $21,706$357,329
IX-9 Other employee benefitsPrograms $21,281 · Management $1,630 · Fundraising $4$22,915
IX-10 Payroll taxesPrograms $32,549 · Management $1,486 · Fundraising $1,879$35,914
IX-11c Accounting feesPrograms $0 · Management $21,420 · Fundraising $0$21,420
IX-12 Advertising and promotionPrograms $100 · Management $1,726 · Fundraising $0$1,826
IX-13 Office expensesPrograms $12,632 · Management $14,980 · Fundraising $2,585$30,197
IX-14 Information technologyPrograms $3,108 · Management $88 · Fundraising $106$3,302
IX-16 OccupancyPrograms $2,070 · Management $82,993 · Fundraising $0$85,063
IX-17 TravelPrograms $17,729 · Management $24 · Fundraising $0$17,753
IX-20 InterestPrograms $0 · Management $925 · Fundraising $0$925
IX-22 Depreciation, depletion and amortizationPrograms $20,000 · Management $0 · Fundraising $0$20,000
IX-23 InsurancePrograms $5,950 · Management $7,709 · Fundraising $0$13,659
IX-24 Other expenses (24a–d)Programs $73,893 · Management $2,794 · Fundraising $0$76,687
IX-25 Total functional expensesPrograms $564,906 · Management $191,852 · Fundraising $26,280$783,038
Part X · Balance sheet $570,000 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $164,436$337,793
X-4 Accounts receivableStart of year $70,705$106,883
X-9 Prepaid expenses and deferred chargesStart of year $0$13,492
X-10c Land, buildings and equipment, netStart of year $46,166$103,558
X-15 Other assetsStart of year $1,786$8,274
X-16 Total assetsStart of year $283,093$570,000
X-17 Accounts payable and accrued expensesStart of year $20,032$16,914
X-26 Total liabilitiesStart of year $20,032$16,914
X-27 Net assets without donor restrictionsStart of year $263,061$553,086
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $263,061$553,086
X-33 Total liabilities and net assetsStart of year $283,093$570,000
Part XI · Reconciliation of net assets $553,086 net assets at year end
XI-1 Total revenue$1,073,061
XI-2 Total expenses$783,038
XI-3 Revenue less expenses$290,023
XI-4 Net assets at start of year$263,061
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year$553,086

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

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