Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $1,539,617

• 1f · All other contributions, gifts and grants

  $8,668,287

• 1g · Noncash contributions included above

  $548,678

• 2a · Program service revenue: ADULT PATIENT SERVICES

  total $25,458,957 · related or exempt $25,458,957

• 2b · Program service revenue: CONTRACTUAL ALLOWANCE

  total $21,021,201 · related or exempt $21,021,201

• 2c · Program service revenue: ADOLESCENT CENTER

  total $7,811,289 · related or exempt $7,811,289

• 2d · Program service revenue: GRANDVIEW

  total $5,292,500 · related or exempt $5,292,500

• 2e · Program service revenue: OUTPATIENT SUBSTANCE ABUSE

  total $5,214,580 · related or exempt $5,214,580

• 2f · All other program service revenue

  total $13,047,745 · related or exempt $13,047,745

• 3 · Investment income

  total $1,399,602 · unrelated business $1,338 · excluded $1,398,264

• 6a · Gross rents

  real property -$5,772

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property -$5,772

• 6d · Net rental income or loss

  total -$5,772 · excluded -$5,772

• 7a · Gross sales of assets other than inventory

  securities $98,798,622

• 7b · Less cost or other basis and sales expenses

  securities $98,788,869

• 7c · Gain or loss

  securities $9,753

• 7d · Net gain or loss

  total $9,753 · excluded $9,753

• 8a · Fundraising events: gross income

  $2,035,207

• 8a · Fundraising events: contributions included on line 1c

  $1,539,617

• 8b · Fundraising events: direct expenses

  $1,376,310

• 8c · Net income from fundraising events

  total $658,897 · excluded $658,897

• 9a · Gaming: gross income

  $14,261

• 9b · Gaming: direct expenses

  $1,187

• 9c · Net income from gaming

  total $13,074 · excluded $13,074

• 11a · Other revenue: SUNDRY INCOME

  total $2,090,814 · excluded $2,090,814

• 11b · Other revenue: MEALS SOLD

  total $49,346 · excluded $49,346

• 11c · Other revenue: VENDING

  total $521 · excluded $521

• 11d · All other revenue

  total -$778 · unrelated business -$7,572 · excluded $6,794

• 11e · Other revenue, total

  $2,139,903

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $185,464 · program services $185,464

• 2 · Grants to domestic individuals

  total $2,542,201 · program services $2,542,201

• 5 · Compensation of officers, directors and key employees

  total $3,598,734 · management and general $3,598,734

• 7 · Other salaries and wages

  total $34,485,966 · program services $31,762,991 · management and general $837,391 · fundraising $1,885,584

• 8 · Pension plan contributions

  total $1,123,439 · program services $985,196 · management and general $69,826 · fundraising $68,417

• 9 · Other employee benefits

  total $7,986,611 · program services $6,686,048 · management and general $836,251 · fundraising $464,312

• 10 · Payroll taxes

  total $2,756,154 · program services $2,278,006 · management and general $319,952 · fundraising $158,196

• 11b · Fees: legal

  total $121,474 · program services $114,772 · management and general $6,702

• 11c · Fees: accounting

  total $84,000 · management and general $84,000

• 11e · Fees: professional fundraising services

  total $12,930 · fundraising $12,930

• 11f · Fees: investment management

  total $48,167 · management and general $48,167

• 11g · Fees: other

  total $4,279,457 · program services $3,767,331 · management and general $209,673 · fundraising $302,453

• 13 · Office expenses

  total $799,694 · program services $770,733 · management and general $8,401 · fundraising $20,560

• 14 · Information technology

  total $1,988,907 · program services $1,833,839 · management and general $2,108 · fundraising $152,960

• 16 · Occupancy

  total $2,022,476 · program services $1,897,140 · management and general $12,268 · fundraising $113,068

• 17 · Travel

  total $961,657 · program services $657,607 · management and general $224,044 · fundraising $80,006

• 19 · Conferences, conventions and meetings

  total $156,625 · program services $82,240 · management and general $55,049 · fundraising $19,336

• 20 · Interest

  total $892,999 · program services $856,137 · management and general $32,752 · fundraising $4,110

• 21 · Payments to affiliates

  total $5,038,508 · management and general $5,038,508

• 22 · Depreciation, depletion and amortization

  total $4,044,306 · program services $3,178,080 · management and general $866,226

• 23 · Insurance

  total $1,004,922 · program services $949,479 · management and general $55,443

• 24a · Other expenses: CONTRACTUAL ALLOWANCE

  total $21,021,201 · program services $21,021,201

• 24b · Other expenses: DEVELOPMENT & PUBLIC RE

  total $3,460,415 · program services $1,780,028 · management and general $300,595 · fundraising $1,379,792

• 24c · Other expenses: DIETARY EXPENSE

  total $3,449,159 · program services $3,427,639 · management and general $9,766 · fundraising $11,754

• 24d · Other expenses: BAD DEBT EXPENSE

  total $968,620 · program services $594,365 · management and general $374,253 · fundraising $2

• 24e · All other expenses

  total $1,246,853 · program services $1,127,193 · management and general $119,660

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $6,885,912 · end of year $4,035,003

• 2 · Savings and temporary cash investments

  beginning of year $1,340,197 · end of year $2,350,219

• 3 · Pledges and grants receivable

  beginning of year $6,087,168 · end of year $2,801,111

• 4 · Accounts receivable

  beginning of year $5,371,267 · end of year $7,156,365

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,983,917 · end of year $1,952,258

• 10a · Land, buildings and equipment: cost or other basis

  $121,357,142

• 10b · Land, buildings and equipment: accumulated depreciation

  $70,184,785

• 10c · Land, buildings and equipment, net

  beginning of year $54,584,249 · end of year $51,172,357

• 11 · Investments: publicly traded securities

  beginning of year $51,965,605 · end of year $53,055,530

• 12 · Investments: other securities

  beginning of year $5,572,168 · end of year $6,940,685

• 13 · Investments: program-related

  beginning of year -$726,172 · end of year -$1,165,984

• 15 · Other assets

  beginning of year -$9,597,747 · end of year -$14,900,598

• 17 · Accounts payable and accrued expenses

  beginning of year $3,946,388 · end of year $3,441,067

• 19 · Deferred revenue

  beginning of year $1,988,987 · end of year $2,397,837

• 20 · Tax-exempt bond liabilities

  beginning of year $24,246,108 · end of year $23,260,254

• 24 · Unsecured notes and loans payable

  beginning of year $1,500,000 · end of year $1,500,000

• 25 · Other liabilities

  beginning of year $2,090,205 · end of year $2,455,715

• 27 · Net assets without donor restrictions

  beginning of year $51,224,220 · end of year $44,985,454

• 28 · Net assets with donor restrictions

  beginning of year $38,470,656 · end of year $35,356,619

The filer's explanations (Part III)

PART I, LINE 1B

ALL ITEMS WERE APPROVED BY THE COMPENSATION COMMITTEE AND WERE TREATED APPROPRIATELY FOR TAX PURPOSES.

PART I, LINE 6

A VARIABLE COMPENSATION PLAN EXISTS WHERE A SMALL PORTION OF COMPENSATION IS CONTINGENT UPON COMPLETION OF GOALS THAT ARE SET AT THE BEGINNING OF THE FISCAL YEAR THAT ARE RELATED TO THE EMPLOYEES POSITION AND JOB DESCRIPTION. THE AMOUNT OF THAT COMPENSATION IS VARIABLE BASED ON BOTH THE COMPLETION OF THOSE GOALS AND THE NET EARNINGS OF THE ORGANIZATION AND RELATED ORGANIZATIONS. NET EARNINGS ARE ONLY A PART OF THE PLAN.

PART I, LINE 7

THERE ARE TWO DEFERRED COMPENSATION PLANS IN PLACE THAT ARE BASED ON A PERCENTAGE OF SALARY AND IN WHICH THERE IS A VESTING SCHEDULE. THE FUNDS ARE NOT EARNED UNTIL SOME FUTURE DATE IF THE EMPLOYEE IS STILL EMPLOYED AT THAT TIME.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CARON OF GEORGIA LLC

  OP & IOP TREATMENT OF ADDICTIVE DISEASES · PA · income $1,100,191 · assets $499,180

  Directly controlled by RICHARD J CARON FOUNDATION

• CARON COUNSELING SERVICES LLC

  OP & IOP TREATMENT OF ADDICTIVE DISEASES · PA · income $1,504,932 · assets $380,133

  Directly controlled by RICHARD J CARON FOUNDATION

• CARON OUTPATIENT SERVICES LLC

  OP & IOP TREATMENT OF ADDICTIVE DISEASES · PA · income $1,026,178 · assets $811,799

  Directly controlled by RICHARD J CARON FOUNDATION

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• CARON MARC LLC

  RELATED · TREATMENT OF ADDICTIVE DISEASES · VA · 75% owned · share of income -$171,007 · share of assets $1,375,976 · general or managing partner