Progressive Choices FY2024 filing

Tax-deductible

Las Vegas, NV501(c)(3)Human ServicesEIN 91-1839514Revenue $2.8M in FY2024

On file with the IRSprogressivechoices.org3820 S Jones Blvd, 89103-2228 · Las Vegas, NVTax-exempt since Feb 2000Publicly supported — 509(a)(2)

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Progressive Choices provides vocational Choices for developmentally disabled adults and assists companies with outsourcing production work and placement of employees

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$142K 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

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 5
filings with a surplus
Average surplus $14K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$142K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$188K
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
+5% vs prior year
Spent
$3.1M
To programs
86%
Net assets
$239K
By yearFY2021–FY2025
Revenue
$2.8M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.8M
FY2022$2.6M
FY2023$2.7M
FY2024$2.8M
FY2025$3.1M
Expenses
$3.1M
FY2024▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$2.2M
FY2023$2.7M
FY2024$3.1M
FY2025$3.2M
Net assets
$239K
FY2024▼ -54%
Tap a bar for its year
Net assets by fiscal year
FY2021$73K
FY2022$478K
FY2023$518K
FY2024$239K
FY2025$144K

From the FY2024 Form 990 (year ending June 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 Feb 2000.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $2.7M Management & general 14% · $422K

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

2 people listed on the 990; $142K 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
$73,245Pt VII · Sec A
CFO/Sec/Treas
$68,425Pt VII · Sec A

Michelle T Gerard’s $67K as CEO/Pres is at the 10th 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Michelle T Gerard$67,350$73,245$67,500$74,343$62,800
Bob V Hogue$67,350$68,425$64,200$64,856$65,200

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II5 listed

Programs and updates

Trains and places developmentally disabled adults in jobs, and helps companies with outsourced production.

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2023
01

Vocational training and placement services for developmentally disabled adults.

$2.7Mprogram 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$10K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Fees for servicesLn 2g$2.8M
Gifts and grantsLn 1h$10K
Investment incomeLn 3$32
Money outPt IX
$3.1M
Ln 25
Programscol B$2.7M
Managementcol C$422K
Owns and owesPt X
$239K
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$427K
LiabilitiesLn 26$188K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$32
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$139K
Cash and savings togetherLn 1–2$139K
Land, buildings, equipmentLn 10c$76K
Total assetsLn 16$427K
LiabilitiesLn 26$188K
Net assetsLn 32$239K
OperationsPt I, VI
EmployeesI 540
VolunteersI 60
Fiscal year endsHeaderJune
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$370K$139K
Land, buildings, equipmentLn 10c$80K$76K
Total assetsLn 16$690K$427K
LiabilitiesLn 26$172K$188K
Net assetsLn 32$518K$239K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$142K$0$142K$0
Other salaries and wagesLn 7$1.5M$1.4M$168K$0
Other employee benefitsLn 9$80K$71K$9K$0
Payroll taxesLn 10$161K$131K$30K$0
Accounting feesLn 11c$2K$0$2K$0
Other fees for servicesLn 11g$396K$396K$0$0
Advertising and promotionLn 12$4K$4K$0$0
Office expensesLn 13$1K$1K$139$0
Information technologyLn 14$68K$61K$8K$0
OccupancyLn 16$266K$236K$29K$0
TravelLn 17$70K$62K$8K$0
Conferences, conventions and meetingsLn 19$15K$15K$0$0
InterestLn 20$14K$13K$2K$0
Depreciation, depletion and amortizationLn 22$3K$3K$0$0
InsuranceLn 23$26K$23K$3K$0
Other expenses (24a–d)Ln 24$124K$123K$731$0
All other expensesLn 24e$202K$180K$22K$0
Total functional expensesLn 25$3.1M$2.7M$422K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.1M$3.2M−$95K$144K 990 PDF
FY2024 Viewing $2.8M$3.1M−$278K$239K 990 PDF
FY2023 $2.7M$2.7M$40K$518K 990 PDF
FY2022 $2.6M$2.2M$404K$478K 990 PDF
FY2021 $1.8M$1.8M$1K$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 $2,824,138 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $22,681$10,191
I-9 Program service revenuePrior year $2,673,156$2,813,915
I-10 Investment incomePrior year $319$32
I-11 Other revenue$0
I-12 Total revenuePrior year $2,696,156$2,824,138
I-13 Grants and similar amounts paidPrior year $2,025$1,800
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,610,981$1,907,824
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,043,371$1,193,007
I-18 Total expensesPrior year $2,656,377$3,102,631
I-19 Revenue less expensesPrior year $39,779−$278,493
Part VI · Governance 2 of 2 board members independent, 2 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,824,138 across 5 lines filed
VIII-1f All other contributions, gifts and grants$10,191
VIII-1h Total contributions, gifts and grants$10,191
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$2,813,915
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$32
VIII-12 Total revenueRelated to mission $2,813,947 · Unrelated business $0 · Excluded from tax $0$2,824,138
Part IX · Statement of functional expenses $3,102,631 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $1,800$1,800
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $141,670 · Fundraising $0$141,670
IX-7 Other salaries and wagesPrograms $1,357,518 · Management $167,783 · Fundraising $0$1,525,301
IX-9 Other employee benefitsPrograms $70,804 · Management $8,751 · Fundraising $0$79,555
IX-10 Payroll taxesPrograms $131,355 · Management $29,943 · Fundraising $0$161,298
IX-11c Accounting feesPrograms $0 · Management $2,400 · Fundraising $0$2,400
IX-11g Other fees for servicesPrograms $396,466 · Management $0 · Fundraising $0$396,466
IX-12 Advertising and promotionPrograms $4,138 · Management $0 · Fundraising $0$4,138
IX-13 Office expensesPrograms $1,124 · Management $139 · Fundraising $0$1,263
IX-14 Information technologyPrograms $60,838 · Management $7,519 · Fundraising $0$68,357
IX-16 OccupancyPrograms $236,485 · Management $29,229 · Fundraising $0$265,714
IX-17 TravelPrograms $62,408 · Management $7,713 · Fundraising $0$70,121
IX-19 Conferences, conventions and meetingsPrograms $14,680 · Management $0 · Fundraising $0$14,680
IX-20 InterestPrograms $12,778 · Management $1,579 · Fundraising $0$14,357
IX-22 Depreciation, depletion and amortizationPrograms $3,409 · Management $0 · Fundraising $0$3,409
IX-23 InsurancePrograms $23,139 · Management $2,860 · Fundraising $0$25,999
IX-24 Other expenses (24a–d)Programs $123,123 · Management $731 · Fundraising $0$123,854
IX-24e All other expensesPrograms $180,235 · Management $22,014 · Fundraising $0$202,249
IX-25 Total functional expensesPrograms $2,680,300 · Management $422,331 · Fundraising $0$3,102,631
Part X · Balance sheet $427,375 assets, 9 lines filed
Asset lines not itemized here account for $63,063; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $369,767$139,437
X-4 Accounts receivableStart of year $179,711$148,384
X-10c Land, buildings and equipment, netStart of year $79,900$76,491
X-16 Total assetsStart of year $689,518$427,375
X-25 Other liabilitiesStart of year $171,875$188,225
X-26 Total liabilitiesStart of year $171,875$188,225
X-27 Net assets without donor restrictionsStart of year $517,643$239,150
X-32 Total net assets or fund balancesStart of year $517,643$239,150
X-33 Total liabilities and net assetsStart of year $689,518$427,375
Part XI · Reconciliation of net assets $239,150 net assets at year end
XI-1 Total revenue$2,824,138
XI-2 Total expenses$3,102,631
XI-3 Revenue less expenses−$278,493
XI-4 Net assets at start of year$517,643
XI-10 Net assets at end of year$239,150

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

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