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Nonprofiteer
← USPIRITUS INC

Form 990 for tax year 2022

Filed by USPIRITUS INC.

Totals

Total revenue
$13,608,922
Total expenses
$14,749,240
Contributions and grants received
$3,097,283
Grants paid
$0
Program service revenue
$10,043,989
Investment income
$217,276
Other revenue
$250,374
Total assets, end of year
$23,762,081
Total liabilities, end of year
$2,253,348
Net assets or fund balances, end of year
$21,508,733
Program services expenses (Part IX)
$11,999,089
Management and general expenses
$2,311,482
Fundraising expenses
$438,669
Program service expenses (Part III)
$11,999,089

Program services were 81.4% 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.

  • 1a · Federated campaigns

    $55,527

  • 1c · Fundraising events

    $118,319

  • 1f · All other contributions, gifts and grants

    $2,923,437

  • 1g · Noncash contributions included above

    $128,378

  • 2a · Program service revenue: PCC REVENUE

    total $4,401,910 · related or exempt $4,401,910

  • 2b · Program service revenue: PRTF REVENUE

    total $4,203,328 · related or exempt $4,203,328

  • 2c · Program service revenue: COMMUNITY BASED SERVICES

    total $1,286,019 · related or exempt $1,286,019

  • 2d · Program service revenue: RESIDENTAL PROGRAM

    total $152,732 · related or exempt $152,732

  • 3 · Investment income

    total $90,935 · excluded $90,935

  • 6a · Gross rents

    real property $68,109

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $68,109

  • 6d · Net rental income or loss

    total $68,109 · excluded $68,109

  • 7a · Gross sales of assets other than inventory

    securities $430,722 · other assets $2,141

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

    securities $300,273 · other assets $6,249

  • 7c · Gain or loss

    securities $130,449 · other assets -$4,108

  • 7d · Net gain or loss

    total $126,341 · excluded $126,341

  • 8a · Fundraising events: gross income

    $24,410

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

    $118,319

  • 8b · Fundraising events: direct expenses

    $41,697

  • 8c · Net income from fundraising events

    total -$17,287 · excluded -$17,287

  • 11a · Other revenue: MANAGEMENT SERVICES

    total $102,787 · related or exempt $102,787

  • 11b · Other revenue: DIETARY

    total $97,151 · related or exempt $97,151

  • 11c · Other revenue: INVESTMENT IN MB CARE LLC

    total -$386 · excluded -$386

  • 11e · Other revenue, total

    $199,552

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $70,000 · management and general $70,000

  • 7 · Other salaries and wages

    total $7,232,575 · program services $6,594,571 · management and general $443,313 · fundraising $194,691

  • 8 · Pension plan contributions

    total $136,999 · program services $121,041 · management and general $12,036 · fundraising $3,922

  • 9 · Other employee benefits

    total $1,227,221 · program services $1,075,057 · management and general $117,794 · fundraising $34,370

  • 10 · Payroll taxes

    total $558,646 · program services $502,782 · management and general $39,105 · fundraising $16,759

  • 11d · Fees: lobbying

    total $6,450 · management and general $6,450

  • 11f · Fees: investment management

    total $20,334 · management and general $20,334

  • 11g · Fees: other

    total $536,418 · management and general $531,763 · fundraising $4,655

  • 12 · Advertising and promotion

    total $45,424 · program services $6,931 · management and general $13,947 · fundraising $24,546

  • 13 · Office expenses

    total $91,949 · program services $49,813 · management and general $36,497 · fundraising $5,639

  • 14 · Information technology

    total $118,631 · program services $18,074 · management and general $96,582 · fundraising $3,975

  • 16 · Occupancy

    total $957,557 · program services $548,046 · management and general $409,511

  • 17 · Travel

    total $101,772 · program services $95,921 · management and general $2,819 · fundraising $3,032

  • 20 · Interest

    total $8,760 · management and general $8,760

  • 22 · Depreciation, depletion and amortization

    total $899,271 · program services $731,288 · management and general $138,707 · fundraising $29,276

  • 24a · Other expenses: PURCHASED SERVICES

    total $961,275 · program services $596,504 · management and general $267,638 · fundraising $97,133

  • 24b · Other expenses: RESIDENT ACTIVITES AND

    total $657,413 · program services $656,169 · management and general $1,140 · fundraising $104

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $634,099 · program services $575,292 · management and general $57,709 · fundraising $1,098

  • 24d · Other expenses: FOOD

    total $342,505 · program services $342,505

  • 24e · All other expenses

    total $141,941 · program services $85,095 · management and general $37,377 · fundraising $19,469

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,123,246 · end of year $3,642,259

  • 2 · Savings and temporary cash investments

    beginning of year $47,743 · end of year $39,176

  • 3 · Pledges and grants receivable

    beginning of year $334,103 · end of year $434,514

  • 4 · Accounts receivable

    beginning of year $1,626,563 · end of year $663,058

  • 9 · Prepaid expenses and deferred charges

    beginning of year $154,705 · end of year $211,551

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

    $32,225,463

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

    $24,682,578

  • 10c · Land, buildings and equipment, net

    beginning of year $7,468,439 · end of year $7,542,885

  • 11 · Investments: publicly traded securities

    beginning of year $4,991,060 · end of year $5,176,232

  • 12 · Investments: other securities

    beginning of year $309,979 · end of year $384,246

  • 13 · Investments: program-related

    beginning of year $396,040 · end of year $0

  • 14 · Intangible assets

    end of year $98,051

  • 15 · Other assets

    beginning of year $5,446,290 · end of year $5,570,109

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,289,133 · end of year $1,293,344

  • 19 · Deferred revenue

    beginning of year $50,108 · end of year $791,287

  • 23 · Secured mortgages and notes payable

    beginning of year $346,796 · end of year $168,717

  • 27 · Net assets without donor restrictions

    beginning of year $16,537,535 · end of year $15,522,543

  • 28 · Net assets with donor restrictions

    beginning of year $5,674,596 · end of year $5,986,190

Mission and programs · 2022

Mission

RESTORING HOPE, INSTILLING CONFIDENCE, FURTHERING EDUCATION, ENCOURAGING SPIRITUALITY AND FAITH THROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND THEIR FAMILIES. OUR VALUES FOR MORE THAN 160 YEARS HAVE BEEN GUIDED BY GOD'S LOVE, BLESSED BY GENEROUS HEARTS, AND SERVED BY NURTURING HANDS AS WE CARE FOR KENTUCKY'S MOST VULNERABLE CHILDREN. WE VALUE THE EMPOWERMENT OF THE INDVIDUAL, THE STRENGTH OF FAMILY, THE BONDS OF FRIENDSHIP, AND THE COMPASSION OF COMMUNITY. OUR VISION IS TO HEAL THE HEARTS AND MINDS OF VULNERABLE YOUTH AND THEIR FAMILIES.

Activities or mission (Part I)

RESTORING HOPE, INSTILLING CONFIDENCE, FURTHERING EDUCATION, ENCOURAGING SPIRITUALITY AND FAITH THROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND THEIR FAMILIES.

  • PCC PROVIDES RESIDENTAL TREATMENT FOR ABOUT 24 CHILDREN PER DAY AND THERAPEUTIC FOSTER CARE FOR ABOUT 28 CHILDREN PER DAY.

    Expenses $6,459,060 · Revenue $4,401,910

  • PRTF PROVIDES ACUTE RESIDENTAL TREATMENT FOR ABOUT 20 CHILDREN PER DAY IN THE STATE'S MOST HIGHLY ACCLAIMED PROGRAM. THIS PROGRAM ALWAYS HAS A WAITING LIST FOR ADMISSION.

    Expenses $3,981,372 · Revenue $4,203,328

  • FPP PROVIDES FAMILY PRESERVATION IN WESTERN KENTUCKY AND COMMUNITY BASED SERVICES PROVIDE OUTPATIENT COUNSELING THROUGH RESIDENTAL CARE, THERAPY, SUPPORT SERVICES, AND QUALITY ASSURANCE.

    Expenses $1,139,423 · Revenue $1,286,019

  • Expenses $419,234 · Revenue $390,073

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

Listed in Part VII

  • CURRY NICHOLSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • LEE BALTZELL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DARLENE BENZICK

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • JAMES CASH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • CHRIS TEELEY

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DAN EIGEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • ABBREIAL DRANE

    FORMER PRESIDENT & CEO

    Total calculated
    $358,777
    From this org
    $70,000
    From related orgs
    $280,230
    Other
    $8,547
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $70,000 + $280,230 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,573 related
    Nontaxable benefits
    $0 + $1,974 related
    Filer's total
    $70,000 + $288,777 related

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

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

  • MB CARE LLC

    RELATED · CARE, TREATMENT, AND EDUCATION TO EMOTIONALLY AND BEHAVIORALLY TROUBLED KIDS · KY · 50% owned

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202401369349314615

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