Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $474

• 2a · Program service revenue: MARYLAND ADULT RESIDENTIAL

  total $17,375,723 · related or exempt $17,375,723 · unrelated business $0

• 2b · Program service revenue: MARYLAND CHILDREN RESIDENTIAL

  total $8,398,838 · related or exempt $8,398,838

• 2c · Program service revenue: DAY HABILITATION

  total $2,273,691 · related or exempt $2,273,691

• 2d · Program service revenue: SUPPORTED EMPLOYMENT

  total $1,147,725 · related or exempt $1,147,725

• 2e · Program service revenue: COMMUNITY LEARNING

  total $1,178,267 · related or exempt $1,178,267

• 2f · All other program service revenue

  total $1,717,687 · related or exempt $1,717,687 · unrelated business $0

• 3 · Investment income

  total $94,587 · excluded $94,587

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $59,877

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $59,877 · personal property $0

• 6d · Net rental income or loss

  total $59,877 · excluded $59,877

• 7a · Gross sales of assets other than inventory

  other assets $366,977

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

  other assets $180,613

• 7c · Gain or loss

  other assets $186,364

• 7d · Net gain or loss

  total $186,364 · excluded $186,364

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: FOOD REIMBURSEMENT FOR AMD

  total $48,450 · related or exempt $48,450

• 11b · Other revenue: OTHER INCOME

  total $7,894 · related or exempt $7,894

• 11e · Other revenue, total

  $56,344

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $92,043 · program services $92,043

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $1,520,279 · management and general $1,520,279

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $18,229,452 · program services $16,855,190 · management and general $1,374,262

• 8 · Pension plan contributions

  total $284,377 · program services $250,524 · management and general $33,853

• 9 · Other employee benefits

  total $1,917,582 · program services $1,734,936 · management and general $182,646

• 10 · Payroll taxes

  total $1,432,260 · program services $1,229,396 · management and general $202,864

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $4,133 · management and general $4,133

• 11c · Fees: accounting

  total $104,379 · management and general $104,379

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $1,776,683 · program services $1,468,207 · management and general $307,277 · fundraising $1,199

• 12 · Advertising and promotion

  total $373,284 · program services $320,412 · management and general $52,872

• 13 · Office expenses

  total $0

• 14 · Information technology

  total $0

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $993,407 · program services $739,997 · management and general $253,410

• 17 · Travel

  total $548,506 · program services $149,461 · management and general $399,045

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $197,223 · program services $129,303 · management and general $67,920

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $1,228,297 · program services $1,071,531 · management and general $156,766

• 23 · Insurance

  total $685,696 · program services $138,621 · management and general $547,075

• 24a · Other expenses: CONSUMER FOOD

  total $910,826 · program services $748,441 · management and general $162,385

• 24b · Other expenses: SUPPLIES

  total $496,315 · program services $333,218 · management and general $163,097

• 24c · Other expenses: AUTO REPAIRS

  total $286,889 · program services $231,623 · management and general $55,266

• 24d · Other expenses: FURNITURE & EQUIPMENT

  total $128,303 · program services $69,447 · management and general $58,856

• 24e · All other expenses

  total $1,001,914 · program services $612,598 · management and general $389,316

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,580,104 · end of year $842,064

• 2 · Savings and temporary cash investments

  beginning of year $3,181,780 · end of year $4,894,733

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $1,288,401 · end of year $3,068,589

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $145,053 · end of year $137,322

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

  $23,365,616

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

  $10,111,530

• 10c · Land, buildings and equipment, net

  beginning of year $13,290,879 · end of year $13,254,086

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $567,000 · end of year $445,500

• 15 · Other assets

  beginning of year $734,974 · end of year $116,890

• 17 · Accounts payable and accrued expenses

  beginning of year $1,654,198 · end of year $1,638,650

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $4,483,640 · end of year $3,973,071

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $1,049,521 · end of year $3,268,902

• 27 · Net assets without donor restrictions

  beginning of year $13,600,832 · end of year $13,878,561

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

SCHEDULE J, PART I LINE 4(B):

THE ORGANIZATION HAS ESTABLISHED AN EXECUTIVE COMPENSATION PLAN THAT QUALIFIES AS A "TOP-HAT PLAN" UNDER IRC 457(F). THE ASSETS ARE INVESTED IN THE ORGANIZATION'S NAME IN THE FORM OF A TRUST. THE TRUST HAD A ZERO BALANCE AS OF JUNE 30, 2024 AND 2023. UNDER THE PLAN, THE ORGANIZATION'S BOARD OF DIRECTORS MAY AWARD CONTRIBUTION CREDITS IN THE NAME OF A PARTICIPANT. THESE CONTRIBUTION CREDITS REPRESENT DOLLARS TO BE PAID OUT TO THE PARTICIPANT WHEN THEY BECOME ELIGIBLE. AMOUNTS CREDITED TO A PARTICIPANT WERE TO BE VESTED ON THE LATER OF HIS OR HER 65TH BIRTHDAY OR THE TWENTIETH ANNIVERSARY OF THE DATE OF HIS OR HER COMMENCEMENT OF EMPLOYMENT WITH THE EMPLOYER. DURING 2020, THE PLAN WAS AMENDED TO CHANGE THE VESTING REQUIREMENTS TO THE SIXTH ANNIVERSARY OF THE DATE ON WHICH THE ORGANIZATION INITIALLY CREDITS THE ACCOUNT; UNLESS VESTED SOONER AS DESCRIBED IN THE PLAN DOCUMENT. POINTS CREDITED PRIOR TO VESTING SHALL BE AMORTIZED EVENLY OVER THE PARTICIPANT'S REMAINING VESTING PERIOD AND RECOGNIZED AS A LIABILITY TO THE ORGANIZATION. THE PARTICIPANT'S VESTED CREDITS SHALL BECOME PAYABLE TO THE PARTICIPANT AT THE TIME THE PARTICIPANT REACHES HIS OR HER VESTING DATE OR EARLIER IF CERTAIN CONDITIONS ARE MET AS OUTLINED IN THE PLAN DOCUMENT. AS A RESULT OF THE AMENDMENT, PARTICIPANTS OF THE PLAN BECAME FULLY VESTED DURING THE YEAR ENDED JUNE 30, 2020. ALL PAYMENTS SHALL BE MADE FROM THE TRUST AND ANY PAYMENTS DUE FROM THE TRUST WHICH ARE NOT MADE FROM THE TRUST WILL BE PAID FROM THE ORGANIZATION'S GENERAL ASSETS. THERE WERE NO VESTED CREDITS RECORDED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. THE TOTAL LIABILITY RELATED TO THE PLAN AND RECORDED ON THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AMOUNTED TO $1,000,000 AS OF JUNE 30, 2024 AND 2023.