Integrated Living Services FY2023 filing

Tax-deductible

Kent, WA501(c)(3)Since 1964Human ServicesEIN 91-0841447

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Integrated Living Services is committed to creating and maintaining residential services for individuals with developmental challenges. It is the express purpose of the agency to assist its clients in the realization of increased independence self esteem and respect from other community members. ILS places high priority on providing these individuals with a lifestyle at least as good as the of their non-disabled peers in the least restrictive and most supportive manner possible. Importance is placed on developing and maintaining close relationships with family friends and members of the community.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$453K 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

FY2023 · 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
5 of 5
filings with a surplus
Average surplus $621K a year · 4% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$453K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.0M
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.4M
+15% vs prior year
Spent
$16.1M
To programs
95%
Net assets
$5.3M
By yearFY2020–FY2024
Revenue
$16.4M
FY2023▲ +15%
Revenue by fiscal year
FY2020$12.2M
FY2021$12.9M
FY2022$14.3M
FY2023$16.4M
FY2024$16.8M
Expenses
$16.1M
FY2023▲ +16%
Expenses by fiscal year
FY2020$11.2M
FY2021$11.9M
FY2022$13.9M
FY2023$16.1M
FY2024$16.6M
Net assets
$5.3M
FY2023▲ +9%
Net assets by fiscal year
FY2020$3.8M
FY2021$5.0M
FY2022$4.9M
FY2023$5.3M
FY2024$5.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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 May 1979.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $15.3M Management & general 5% · $804K

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; $453K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$193,367Pt VII · Sec A
Executive Assistant
$156,350Pt VII · Sec A
Senior Program Director
$103,502Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Joseph Emmanuel’s $213K as Executive Director is at the 50th percentile of top reported officer pay among 3122 $10–100M 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Joseph Emmanuel$213,318$193,367$158,080——
Greg Castelin———$204,008$191,194
Gregory Castelin$157,334$156,350———
Emily Oyoo—$103,502———

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.

See Integrated Living Services 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 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Provides housing and support for individuals with developmental challenges to live independently and with respect.

Provided by the organization

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1 program · $15.3M · in their own filed words · FY2023
01

Integrated Living Services provides 24 hour residential support to people with disabilities. This includes nursing services available for 24 hours a day. We provide management of client funds and case management. 63 clients

$15.3Mprogram 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$17

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$16.4M
Ln 12
Gifts and grantsLn 1h$16.2M
Investment incomeLn 3$167K
Fees for servicesLn 2g$82K
Money outPt IX
$16.1M
Ln 25
Programscol B$15.3M
Managementcol C$804K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$7.4M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16.2M
Government grantsLn 1e$16.2M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$82K
Investment incomeLn 3$167K
Other incomeLn 4–11$9
Gains on assetsLn 7$0
Total revenueLn 12$16.4M
Assets in detailPt X, end of year
CashLn 1$306K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$2.8M
Land, buildings, equipmentLn 10c$864K
Other assetsLn 15$405K
Total assetsLn 16$7.4M
LiabilitiesLn 26$2.0M
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 5275
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.4M$1.9M
InvestmentsLn 11–13$2.0M$2.8M
Land, buildings, equipmentLn 10c$913K$864K
Total assetsLn 16$6.1M$7.4M
LiabilitiesLn 26$1.2M$2.0M
Net assetsLn 32$4.9M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$208K$0$208K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$12.5M$12.2M$341K$0
Pension plan contributionsLn 8$18K$16K$2K$0
Other employee benefitsLn 9$1.2M$1.2M$35K$0
Payroll taxesLn 10$1.2M$1.1M$41K$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$15K$13K$3K$0
Accounting feesLn 11c$102K$0$102K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$753$678$75$0
Office expensesLn 13$52K$45K$7K$0
Information technologyLn 14$43K$39K$4K$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$315K$290K$25K$0
TravelLn 17$93K$93K$423$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$70$63$7$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$115K$113K$3K$0
InsuranceLn 23$58K$31K$27K$0
Other expenses (24a–d)Ln 24$119K$116K$3K$0
All other expensesLn 24e$11K$7K$3K$0
Total functional expensesLn 25$16.1M$15.3M$804K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $16.8M$16.6M$262K$5.7M 990 PDF
FY2023 Viewing $16.4M$16.1M$352K$5.3M 990 PDF
FY2022 $14.3M$13.9M$384K$4.9M 990 PDF
FY2021 $12.9M$11.9M$1.0M$5.0M 990 PDF
FY2020 $12.2M$11.2M$1.1M$3.8M 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $16,411,377 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$16,162,781
VIII-1f All other contributions, gifts and grants$17
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$16,162,798
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $81,968 · Unrelated business $0 · Excluded from tax $0$81,968
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $166,602$166,602
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$9
VIII-12 Total revenueRelated to mission $81,968 · Unrelated business $0 · Excluded from tax $166,602$16,411,377
Part IX · Statement of functional expenses $16,059,316 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $208,082 · Fundraising $0$208,082
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $12,161,195 · Management $341,181 · Fundraising $0$12,502,376
IX-8 Pension plan contributionsPrograms $16,190 · Management $2,157 · Fundraising $0$18,347
IX-9 Other employee benefitsPrograms $1,193,225 · Management $34,623 · Fundraising $0$1,227,848
IX-10 Payroll taxesPrograms $1,136,800 · Management $41,402 · Fundraising $0$1,178,202
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $12,555 · Management $2,688 · Fundraising $0$15,243
IX-11c Accounting feesPrograms $0 · Management $101,728 · Fundraising $0$101,728
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $678 · Management $75 · Fundraising $0$753
IX-13 Office expensesPrograms $45,072 · Management $6,836 · Fundraising $0$51,908
IX-14 Information technologyPrograms $39,166 · Management $4,322 · Fundraising $0$43,488
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $290,334 · Management $24,673 · Fundraising $0$315,007
IX-17 TravelPrograms $93,010 · Management $423 · Fundraising $0$93,433
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $63 · Management $7 · Fundraising $0$70
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $112,765 · Management $2,550 · Fundraising $0$115,315
IX-23 InsurancePrograms $30,762 · Management $26,840 · Fundraising $0$57,602
IX-24 Other expenses (24a–d)Programs $116,000 · Management $3,383 · Fundraising $0$119,383
IX-24e All other expensesPrograms $7,058 · Management $3,473 · Fundraising $0$10,531
IX-25 Total functional expensesPrograms $15,254,873 · Management $804,443 · Fundraising $0$16,059,316
Part X · Balance sheet $7,369,921 assets, 22 lines filed
Asset lines not itemized here account for $246; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $896,405$306,276
X-2 Savings and temporary cash investmentsStart of year $507,440$1,566,541
X-3 Pledges and grants receivableStart of year $1,406,589$1,465,926
X-4 Accounts receivableStart of year $300$300
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $10,179$9,573
X-10c Land, buildings and equipment, netStart of year $913,467$864,394
X-11 Publicly traded securitiesStart of year $2,037,125$2,751,867
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $353,104$404,798
X-16 Total assetsStart of year $6,124,609$7,369,921
X-17 Accounts payable and accrued expensesStart of year $1,091,735$1,916,285
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $1,208,043$2,024,274
X-32 Total net assets or fund balancesStart of year $4,916,566$5,345,647
X-33 Total liabilities and net assetsStart of year $6,124,609$7,369,921
Part XI · Reconciliation of net assets $5,345,647 net assets at year end
XI-1 Total revenue$16,411,377
XI-2 Total expenses$16,059,316
XI-3 Revenue less expenses$352,061
XI-4 Net assets at start of year$4,916,566
XI-5 Net unrealized gains (losses) on investments$77,020
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$0
XI-10 Net assets at end of year$5,345,647

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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