Outdoor recreation for terminally ill children

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$42K 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

FY2022 · 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 surplus $263K a year · 35% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$42K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $3.2M in investments, Pt X · Ln 11–13
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $600
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$12K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$503K
-71% vs prior year
Spent
$505K
To programs
76%
Net assets
$4.0M
By yearFY2020–FY2024
Revenue
$503K
FY2022▼ -71%
Tap a bar for its year
Revenue by fiscal year
FY2020$324K
FY2021$1.7M
FY2022$503K
FY2023$755K
FY2024$456K
Expenses
$505K
FY2022▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$459K
FY2021$476K
FY2022$505K
FY2023$511K
FY2024$500K
Net assets
$4.0M
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.2M
FY2021$4.5M
FY2022$4.0M
FY2023$4.5M
FY2024$4.6M

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Jul 1991.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $383K Management & general 24% · $122K

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

14 people listed on the 990; $42K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director (thru 10/22)
$42,172Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Margaret Filkins’s $87K as Executive Director is at the 72nd percentile of top reported officer pay among 1980 $100K–1M health care 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
Margaret Filkins$87,044$18,862———
Paul Golke———$45,142$35,885
Josh Callanan——$42,172——
Cecile Anson————$7,597

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

Provides outdoor adventures for children facing terminal illnesses.

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Provided by the organization

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1 program · $383K · in their own filed words · FY2022
01

Prime time was founded to provide an outdoor recreational facility for terminally or seriously ill children and their families. There were approximately 1,100 individuals served during the year.

$383Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$600

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$503K
Ln 12
Gifts and grantsLn 1h$383K
Investment incomeLn 3$105K
Other incomeLn 4–11$16K
Money outPt IX
$505K
Ln 25
Programscol B$383K
Managementcol C$122K
Owns and owesPt X
$4.0M
net assets · Ln 32
Cash and savingsLn 1–2$140K
Total assetsLn 16$4.0M
LiabilitiesLn 26$12K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$383K
Noncash giftsLn 1g$12K
Fundraising eventsLn 1c$10K
Investment incomeLn 3$105K
Other incomeLn 4–11$16K
Gains on assetsLn 7$24K
Total revenueLn 12$503K
Assets in detailPt X, end of year
CashLn 1$67K
SavingsLn 2$74K
Cash and savings togetherLn 1–2$140K
InvestmentsLn 11–13$3.2M
Land, buildings, equipmentLn 10c$590K
Total assetsLn 16$4.0M
LiabilitiesLn 26$12K
Net assetsLn 32$4.0M
OperationsPt I, VI
EmployeesI 53
VolunteersI 6220
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 FY22End FY22
Cash and savingsLn 1–2$502K$140K
InvestmentsLn 11–13$2.3M$3.2M
Land, buildings, equipmentLn 10c$792K$590K
Total assetsLn 16$4.5M$4.0M
LiabilitiesLn 26$4K$12K
Net assetsLn 32$4.5M$4.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$47K$12K$36K
Other salaries and wagesLn 7$57K$37K$20K
Other employee benefitsLn 9$4K$3K$772
Payroll taxesLn 10$10K$5K$5K
Management feesLn 11a$3K$3K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$13K$13K
Office expensesLn 13$76K$50K$25K
OccupancyLn 16$11K$11K
TravelLn 17$5K$4K$463
Depreciation, depletion and amortizationLn 22$222K$222K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$24K$22K$2K
All other expensesLn 24e$89$89
Total functional expensesLn 25$505K$383K$122K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $456K$500K−$44K$4.6M 990 PDF
FY2023 $755K$511K$243K$4.5M 990 PDF
FY2022 Viewing $503K$505K−$2K$4.0M 990 PDF
FY2021 $1.7M$476K$1.3M$4.5M 990 PDF
FY2020 $324K$459K−$135K$3.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $503,286 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,554,627$382,635
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $121,494$105,048
I-11 Other revenuePrior year $52,351$15,603
I-12 Total revenuePrior year $1,728,472$503,286
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 $123,406$118,110
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $352,589$386,750
I-18 Total expensesPrior year $475,995$504,860
I-19 Revenue less expensesPrior year $1,252,477−$1,574
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $503,286 across 11 lines filed
Lines not itemized here account for −$3,904 of total revenue; see the IRS return.
VIII-1b Membership dues$1,050
VIII-1c Fundraising events$10,000
VIII-1f All other contributions, gifts and grants$371,585
VIII-1g Noncash contributions (included above)$11,710
VIII-1h Total contributions, gifts and grants$382,635
VIII-3 Investment incomeExcluded from tax $80,760$80,760
VIII-6 Net rental income or lossExcluded from tax $1,500$1,500
VIII-7 Net gain or loss on sales of assetsExcluded from tax $24,288$24,288
VIII-8 Net income from fundraising eventsExcluded from tax $16,286$16,286
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,721$1,721
VIII-12 Total revenueRelated to mission $1,721 · Unrelated business $0 · Excluded from tax $118,930$503,286
Part IX · Statement of functional expenses $504,860 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $11,851 · Management $35,553$47,404
IX-7 Other salaries and wagesPrograms $37,149 · Management $19,643$56,792
IX-9 Other employee benefitsPrograms $3,443 · Management $772$4,215
IX-10 Payroll taxesPrograms $4,802 · Management $4,897$9,699
IX-11a Management feesManagement $2,563$2,563
IX-11c Accounting feesManagement $6,000$6,000
IX-12 Advertising and promotionManagement $13,208$13,208
IX-13 Office expensesPrograms $50,129 · Management $25,478$75,607
IX-16 OccupancyManagement $10,792$10,792
IX-17 TravelPrograms $4,500 · Management $463$4,963
IX-22 Depreciation, depletion and amortizationPrograms $221,912$221,912
IX-23 InsurancePrograms $27,278$27,278
IX-24 Other expenses (24a–d)Programs $21,978 · Management $2,360$24,338
IX-24e All other expensesManagement $89$89
IX-25 Total functional expensesPrograms $383,042 · Management $121,818 · Fundraising $0$504,860
Part X · Balance sheet $3,965,320 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $457,122$66,884
X-2 Savings and temporary cash investmentsStart of year $44,631$73,569
X-3 Pledges and grants receivableStart of year $932,901$5,117
X-4 Accounts receivableStart of year $8,000$0
X-10c Land, buildings and equipment, netStart of year $791,771$589,801
X-11 Publicly traded securitiesStart of year $2,297,654$3,229,949
X-16 Total assetsStart of year $4,532,079$3,965,320
X-17 Accounts payable and accrued expensesStart of year $1,729$11,848
X-19 Deferred revenueStart of year $2,300$150
X-26 Total liabilitiesStart of year $4,029$11,998
X-27 Net assets without donor restrictionsStart of year $4,039,515$3,330,741
X-28 Net assets with donor restrictionsStart of year $488,535$622,581
X-32 Total net assets or fund balancesStart of year $4,528,050$3,953,322
X-33 Total liabilities and net assetsStart of year $4,532,079$3,965,320
Part XI · Reconciliation of net assets $3,953,322 net assets at year end
XI-1 Total revenue$503,286
XI-2 Total expenses$504,860
XI-3 Revenue less expenses−$1,574
XI-4 Net assets at start of year$4,528,050
XI-5 Net unrealized gains (losses) on investments−$573,154
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,953,322

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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