Community Resource Group FY2023 filing

Tax-deductible

Yakima, WA501(c)(3)Mental HealthEIN 91-2090689Revenue $2.0M in FY2023

On file with the IRS414 N 3rd St, 98901-2343 · Yakima, WATax-exempt since Feb 2003Publicly supported — 509(a)(2)

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To provide safe and loving homes for children. We work with families to become licensed foster parents and provide education and training. We provide care that fits the childs needs, including temporary, intensive, wraparound support and treatment for children and families.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$120K 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
4 of 5
filings with a surplus
Average surplus $7K a year · under 1% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$120K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $35K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$553K
37% of total assets
Looks good: liabilities are 37% 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
$2.0M
+304% vs prior year
Spent
$1.7M
To programs
74%
Net assets
$928K
By yearFY2020–FY2024
Revenue
$2.0M
FY2023▲ +304%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$2.4M
FY2022$502K
FY2023$2.0M
FY2024$2.5M
Expenses
$1.7M
FY2023▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$1.7M
FY2023$1.7M
FY2024$2.4M
Net assets
$928K
FY2023▲ +64%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$564K
FY2023$928K
FY2024$1.1M

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 Feb 2003.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $1.2M Management & general 26% · $435K

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

4 people listed on the 990; $120K paid to officers and key staff.

Part VII, Section A · reportable compensation
$120,500Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Daniel Austin’s $121K as Director is at the 47th percentile of top reported officer pay among 1683 $1–10M mental health 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

NameFY2024FY2023FY2022FY2021
Daniel Austin$120,600$120,500$92,224$90,451
Brenda Esquivel———$65,510

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 safe, loving homes and support for children through foster care and family services.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2023
01

Foster Care

The organization licenses foster homes and places children within those homes, while providing behavioral rehabilitation services to the children and families.

$1.2Mprogram 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 · FY2021
Total grants receivedfrom 1 funder$35K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$214K
Investment incomeLn 3$9K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.2M
Managementcol C$435K
Owns and owesPt X
$928K
net assets · Ln 32
Cash and savingsLn 1–2$660K
Total assetsLn 16$1.5M
LiabilitiesLn 26$553K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$214K
Government grantsLn 1e$200K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$9K
Other incomeLn 4–11$4K
Gains on assetsLn 7$2K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$660K
Cash and savings togetherLn 1–2$660K
Land, buildings, equipmentLn 10c$810K
Other assetsLn 15$0
Total assetsLn 16$1.5M
LiabilitiesLn 26$553K
Net assetsLn 32$928K
OperationsPt I, VI
EmployeesI 518
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$701K$660K
Land, buildings, equipmentLn 10c$523K$810K
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$769K$553K
Net assetsLn 32$564K$928K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$120K$120K
Other salaries and wagesLn 7$632K$551K$81K
Other employee benefitsLn 9$75K$51K$24K
Payroll taxesLn 10$92K$66K$26K
Accounting feesLn 11c$51K$9K$42K
Advertising and promotionLn 12$6K$577$5K
Office expensesLn 13$20K$2K$18K
Information technologyLn 14$2K$347$2K
OccupancyLn 16$13K$2K$11K
TravelLn 17$38K$28K$10K
InterestLn 20$22K$2K$20K
Depreciation, depletion and amortizationLn 22$41K$38K$3K
InsuranceLn 23$40K$40K
Other expenses (24a–d)Ln 24$496K$477K$20K
All other expensesLn 24e$18K$6K$13K
Total functional expensesLn 25$1.7M$1.2M$435K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.5M$2.4M$136K$1.1M 990 PDF
FY2023 Viewing $2.0M$1.7M$364K$928K 990 PDF
FY2022 $502K$1.7M−$1.2M$564K 990 PDF
FY2021 $2.4M$2.3M$62K$1.7M 990 PDF
FY2020 $2.8M$2.1M$658K$1.7M 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 (6 parts)
Part I · Summary $2,029,850 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,668$214,298
I-9 Program service revenuePrior year $1,820,207$1,802,714
I-10 Investment incomePrior year −$1,345,467$8,595
I-11 Other revenuePrior year $0$4,243
I-12 Total revenuePrior year $502,408$2,029,850
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 $888,382$919,636
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $796,672$746,616
I-18 Total expensesPrior year $1,685,054$1,666,252
I-19 Revenue less expensesPrior year −$1,182,646$363,598
Part VI · Governance 4 of 4 board members independent, 1 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,029,850 across 8 lines filed
VIII-1e Government grants$200,000
VIII-1f All other contributions, gifts and grants$14,298
VIII-1h Total contributions, gifts and grants$214,298
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,802,714$1,802,714
VIII-3 Investment incomeExcluded from tax $6,995$6,995
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,600$1,600
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,243$4,243
VIII-12 Total revenueRelated to mission $1,806,957 · Unrelated business $0 · Excluded from tax $8,595$2,029,850
Part IX · Statement of functional expenses $1,666,252 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $120,500$120,500
IX-7 Other salaries and wagesPrograms $551,057 · Management $81,013$632,070
IX-9 Other employee benefitsPrograms $50,848 · Management $24,092$74,940
IX-10 Payroll taxesPrograms $65,906 · Management $26,220$92,126
IX-11c Accounting feesPrograms $9,050 · Management $41,723$50,773
IX-12 Advertising and promotionPrograms $577 · Management $4,929$5,506
IX-13 Office expensesPrograms $1,775 · Management $17,829$19,604
IX-14 Information technologyPrograms $347 · Management $2,138$2,485
IX-16 OccupancyPrograms $1,883 · Management $11,382$13,265
IX-17 TravelPrograms $27,533 · Management $10,036$37,569
IX-20 InterestPrograms $1,968 · Management $20,169$22,137
IX-22 Depreciation, depletion and amortizationPrograms $37,662 · Management $3,183$40,845
IX-23 InsuranceManagement $39,858$39,858
IX-24 Other expenses (24a–d)Programs $476,731 · Management $19,563$496,294
IX-24e All other expensesPrograms $5,755 · Management $12,525$18,280
IX-25 Total functional expensesPrograms $1,231,092 · Management $435,160 · Fundraising $0$1,666,252
Part X · Balance sheet $1,480,329 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $701,365$659,907
X-9 Prepaid expenses and deferred charges$10,250
X-10c Land, buildings and equipment, netStart of year $522,518$810,172
X-15 Other assetsStart of year $108,963$0
X-16 Total assetsStart of year $1,332,846$1,480,329
X-17 Accounts payable and accrued expensesStart of year $57,442$66,232
X-26 Total liabilitiesStart of year $768,718$552,603
X-27 Net assets without donor restrictionsStart of year $564,128$927,726
X-32 Total net assets or fund balancesStart of year $564,128$927,726
X-33 Total liabilities and net assetsStart of year $1,332,846$1,480,329
Part XI · Reconciliation of net assets $927,726 net assets at year end
XI-1 Total revenue$2,029,850
XI-2 Total expenses$1,666,252
XI-3 Revenue less expenses$363,598
XI-4 Net assets at start of year$564,128
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$927,726

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

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