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Nonprofiteer
← FRASER LTD

Form 990 for tax year 2022

Filed by FRASER LTD.

Totals

Total revenue
$11,709,292
Total expenses
$12,416,529
Contributions and grants received
$8,009,136
Grants paid
$0
Program service revenue
$2,697,636
Investment income
$23,577
Other revenue
$978,943
Total assets, end of year
$13,007,139
Total liabilities, end of year
$2,542,013
Net assets or fund balances, end of year
$10,465,126
Program services expenses (Part IX)
$11,070,626
Management and general expenses
$928,779
Fundraising expenses
$417,124
Program service expenses (Part III)
$11,070,626

Program services were 89.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $146,549

  • 1e · Government grants (contributions)

    $7,042,716

  • 1f · All other contributions, gifts and grants

    $819,871

  • 1g · Noncash contributions included above

    $252,047

  • 2a · Program service revenue: RESIDENTIAL FEES

    total $1,382,448 · related or exempt $1,382,448

  • 2b · Program service revenue: PROGRESSIVE LEARNING CENTER

    total $987,992 · related or exempt $987,992

  • 2c · Program service revenue: SSRC

    total $282,435 · related or exempt $282,435

  • 2d · Program service revenue: CATERED DINNERS

    total $44,761 · excluded $44,761

  • 3 · Investment income

    total $10,851 · excluded $10,851

  • 6a · Gross rents

    real property $70,037

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $70,037

  • 6d · Net rental income or loss

    total $70,037 · unrelated business $70,037

  • 7a · Gross sales of assets other than inventory

    securities $12,726

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

    securities $0

  • 7c · Gain or loss

    securities $12,726

  • 7d · Net gain or loss

    total $12,726 · excluded $12,726

  • 8a · Fundraising events: gross income

    $2,600

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

    $146,549

  • 8b · Fundraising events: direct expenses

    $51,476

  • 8c · Net income from fundraising events

    total -$48,876 · excluded -$48,876

  • 9a · Gaming: gross income

    $1,635,862

  • 9b · Gaming: direct expenses

    $1,422,132

  • 9c · Net income from gaming

    total $213,730 · excluded $213,730

  • 11a · Other revenue: MISCELLANEOUS

    total $559,570 · related or exempt $559,570

  • 11b · Other revenue: CATERING

    total $183,472 · unrelated business $183,472

  • 11c · Other revenue: VENDING

    total $1,010 · excluded $1,010

  • 11e · Other revenue, total

    $744,052

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $437,169 · program services $396,083 · management and general $21,503 · fundraising $19,583

  • 7 · Other salaries and wages

    total $5,934,932 · program services $5,377,151 · management and general $291,909 · fundraising $265,872

  • 8 · Pension plan contributions

    total $174,448 · program services $150,014 · management and general $25,155 · fundraising -$721

  • 9 · Other employee benefits

    total $1,225,941 · program services $1,050,015 · management and general $93,120 · fundraising $82,806

  • 10 · Payroll taxes

    total $460,829 · program services $416,197 · management and general $44,632

  • 11b · Fees: legal

    total $91,483 · program services $510 · management and general $90,973

  • 11g · Fees: other

    total $1,552 · program services $1,346 · fundraising $206

  • 12 · Advertising and promotion

    total $25,645 · program services $22,159 · management and general $3,486

  • 13 · Office expenses

    total $233,034 · program services $173,468 · management and general $54,150 · fundraising $5,416

  • 16 · Occupancy

    total $356,774 · program services $280,251 · management and general $61,966 · fundraising $14,557

  • 17 · Travel

    total $133,974 · program services $120,152 · management and general $13,729 · fundraising $93

  • 20 · Interest

    total $67,531 · program services $56,141 · management and general $11,390

  • 21 · Payments to affiliates

    total $16,072 · management and general $16,072

  • 22 · Depreciation, depletion and amortization

    total $361,018 · program services $354,647 · management and general $6,371

  • 23 · Insurance

    total $166,749 · program services $127,812 · management and general $38,937

  • 24a · Other expenses: REPAIRS & MAINTENANCE

    total $991,428 · program services $907,562 · management and general $83,866

  • 24b · Other expenses: FOOD

    total $413,040 · program services $412,721 · fundraising $319

  • 24c · Other expenses: HOUSEHOLD SUPPLIES

    total $392,928 · program services $387,660 · management and general $5,268

  • 24d · Other expenses: PROVIDER ASSESSMENT FEE

    total $379,812 · program services $379,812

  • 24e · All other expenses

    total $552,170 · program services $456,925 · management and general $66,252 · fundraising $28,993

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,100,897 · end of year $2,968,306

  • 2 · Savings and temporary cash investments

    beginning of year $477,094 · end of year $444,599

  • 3 · Pledges and grants receivable

    beginning of year $1,206,900 · end of year $1,174,100

  • 4 · Accounts receivable

    beginning of year $1,059,657 · end of year $1,004,882

  • 9 · Prepaid expenses and deferred charges

    beginning of year $122,169 · end of year $134,458

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

    $12,692,367

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

    $5,862,563

  • 10c · Land, buildings and equipment, net

    beginning of year $6,383,981 · end of year $6,829,804

  • 12 · Investments: other securities

    beginning of year $152,154 · end of year $200,393

  • 15 · Other assets

    beginning of year $126,192 · end of year $250,597

  • 17 · Accounts payable and accrued expenses

    beginning of year $909,478 · end of year $1,198,531

  • 23 · Secured mortgages and notes payable

    beginning of year $1,547,203 · end of year $1,343,482

  • 27 · Net assets without donor restrictions

    beginning of year $11,009,252 · end of year $10,306,671

  • 28 · Net assets with donor restrictions

    beginning of year $163,111 · end of year $158,455

Mission and programs · 2022

Mission

SUPPORTING CHILDREN AND ADULTS ON THEIR LIFE'S JOURNEY TO INDEPENDENCE.

  • FRASER LTD PROVIDES HOUSING ALONG WITH CASE MANAGEMENT SUPPORTS TO ADULTS (18 YEARS +) WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES WHO REQUIRE ASSISTANCE IN OBTAINING AND MEETING BASIC LIVING REQUIREMENTS TO LIVE SUCCESSFULLY AS INDEPENDENT ADULTS. SERVICES INCLUDE BENEFIT AND MONEY MANAGEMENT, OBTAINING MEDICAL AND MENTAL HEALTH SERVICES, INDEPENDENT LIVING SKILL TRAINING INCLUDES APPROPRIATE SOCIALIZATION, RECREATION AND LEISURE, APARTMENT LIVING SKILLS AND OTHER SKILLS NECESSARY TO TRANSITION TO INDEPENDENCE.

    Expenses $8,342,171 · Revenue $1,382,449

  • FRASER LTD OPERATES "FRASER CHILD CARE" WHICH IS AN INTEGRATED DAY CARE FACILITY OPEN TO SPECIAL NEEDS CHILDREN AND TYPICALLY DEVELOPING CHILDREN.

    Expenses $1,048,224 · Revenue $987,992

  • TRANSITIONAL YOUTH SERVICES - PROVIDES SERVICES TO YOUNG PEOPLE 14-26 BY OFFERING ASSISTANCE WITH BASIC NEEDS, THERAPEUTIC CASE MANAGEMENT, AND RESIDENTIAL PROGRAMMING THROUGH A TRANSITIONAL LIVING PROGRAM.

    Expenses $1,275,565 · Revenue $282,435

  • FRASER LTD PROVIDES REPRESENTATIVE PAYEE SUPPORT FOR INDIVIDUALS RECEIVING SOCIAL SECURITY BENEFITS WITHIN THE ORGANIZATION AND THOSE REQUESTING ASSISTANCE FROM THE COMMUNITY.

    Expenses $404,666 · Revenue $559,569

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • BRENDA KASPARI

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL KIRK

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • DAVID LASKE

    TREASURER/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • RONALD MCLEAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SHEILA CARNEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SANDRA LEYLAND

    PRESIDENT/CEO

    Total calculated
    $183,695
    From this org
    $163,628
    From related orgs
    $0
    Other
    $20,067
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,628
    Bonus
    $0
    Other
    $0
    Deferred
    $7,308
    Nontaxable benefits
    $12,759
    Filer's total
    $183,695

  • AMANDA BARTON

    DIRECTOR OF ACCOUNTING

    Total calculated
    $55,351
    From this org
    $46,053
    From related orgs
    $0
    Other
    $9,298
    Hours/week
    40

  • PATRICIA KALIBABKY

    DIRECTOR OF OPERATIONS

    Total calculated
    $88,657
    From this org
    $69,432
    From related orgs
    $0
    Other
    $19,225
    Hours/week
    40

  • JONATHAN KADRMAS

    CHIEF OPERATING OFFICER

    Total calculated
    $3,231
    From this org
    $3,231
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • THE FRASER FOUNDATION

    501(C)(3) · PROVIDING A HOME AND COMPLETED MAINTENANCE FOR PEOPLE WITH DISABILITIES · ND

    Directly controlled by FRASER LTD

Provenance

Return type
form_990
Tax year
2022
Filed
16 May 2024
IRS schema version
2022v5.0
Source object
202421389349301412

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