Skip to content
Nonprofiteer
← KALAMAZOO PROBATION ENHANCEMENT PROGRAM INC

Form 990 for tax year 2024

Filed by KALAMAZOO PROBATION ENHANCEMENT PROGRAM INC.

Totals

Total revenue
$10,180,029
Total expenses
$11,181,499
Contributions and grants received
$8,143,091
Grants paid
$0
Program service revenue
$1,307,865
Investment income
$8,697
Other revenue
$720,376
Total assets, end of year
$8,408,519
Total liabilities, end of year
$3,694,345
Net assets or fund balances, end of year
$4,714,174
Program services expenses (Part IX)
$7,992,403
Management and general expenses
$3,189,096
Fundraising expenses
$0
Program service expenses (Part III)
$7,992,403

Program services were 71.5% 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.

  • 1e · Government grants (contributions)

    $8,143,091

  • 2a · Program service revenue: FEES

    total $1,273,772 · related or exempt $1,273,772

  • 2b · Program service revenue: RESIDENT CONTRIBUTIONS

    total $34,093 · related or exempt $34,093

  • 3 · Investment income

    total $12,627 · excluded $12,627

  • 6a · Gross rents

    real property $335,770

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $335,770

  • 6d · Net rental income or loss

    total $335,770 · related or exempt $335,770

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

    other assets $3,930

  • 7c · Gain or loss

    other assets -$3,930

  • 7d · Net gain or loss

    total -$3,930 · excluded -$3,930

  • 10a · Gross sales of inventory

    $468,834

  • 10b · Cost of goods sold

    $182,368

  • 10c · Net income from sales of inventory

    total $286,466 · excluded $286,466

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $98,140 · related or exempt $98,140

  • 11e · Other revenue, total

    $98,140

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $556,567 · program services $433,041 · management and general $123,526

  • 7 · Other salaries and wages

    total $5,828,492 · program services $4,534,901 · management and general $1,293,591

  • 9 · Other employee benefits

    total $745,082 · program services $559,188 · management and general $185,894

  • 10 · Payroll taxes

    total $471,649 · program services $371,781 · management and general $99,868

  • 11b · Fees: legal

    total $106,364 · management and general $106,364

  • 11c · Fees: accounting

    total $25,194 · management and general $25,194

  • 11g · Fees: other

    total $353,424 · program services $190,729 · management and general $162,695

  • 13 · Office expenses

    total $127,334 · program services $98,947 · management and general $28,387

  • 14 · Information technology

    total $330,731 · management and general $330,731

  • 16 · Occupancy

    total $306,498 · program services $286,885 · management and general $19,613

  • 17 · Travel

    total $77,564 · program services $52,077 · management and general $25,487

  • 20 · Interest

    total $224,812 · management and general $224,812

  • 22 · Depreciation, depletion and amortization

    total $461,476 · program services $360,590 · management and general $100,886

  • 23 · Insurance

    total $198,750 · management and general $198,750

  • 24a · Other expenses: FOOD

    total $506,151 · program services $485,954 · management and general $20,197

  • 24b · Other expenses: BAD DEBT

    total $271,953 · program services $182,141 · management and general $89,812

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $213,689 · program services $177,446 · management and general $36,243

  • 24d · Other expenses: HOUSEHOLD SUPPLIES

    total $97,637 · program services $93,746 · management and general $3,891

  • 24e · All other expenses

    total $278,132 · program services $164,977 · management and general $113,155

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $62,640 · end of year $235,718

  • 4 · Accounts receivable

    beginning of year $2,207,843 · end of year $1,362,710

  • 8 · Inventories for sale or use

    beginning of year $16,668 · end of year $13,683

  • 9 · Prepaid expenses and deferred charges

    beginning of year $44,768 · end of year $24,869

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

    $12,360,053

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

    $5,756,966

  • 10c · Land, buildings and equipment, net

    beginning of year $6,840,197 · end of year $6,603,087

  • 15 · Other assets

    beginning of year $229,540 · end of year $168,452

  • 17 · Accounts payable and accrued expenses

    beginning of year $656,484 · end of year $633,113

  • 23 · Secured mortgages and notes payable

    beginning of year $1,870,035 · end of year $1,717,683

  • 25 · Other liabilities

    beginning of year $1,159,493 · end of year $1,343,549

  • 27 · Net assets without donor restrictions

    beginning of year $5,715,644 · end of year $4,714,174

Mission and programs · 2024

Mission

PROBATION RESIDENTIAL CENTER - ALTERNATIVE CORRECTIONAL FACILITY AND OUTPATIENT TREATMENT FACILITY

  • TO PROVIDE ROOM AND BOARD, SOCIAL, MEDICAL, PSYCHOLOGICAL AND OTHER SUPPORT SERVICES TO OFFENDERS OR PROBATIONERS AND PAROLEES, THEREBY ALLOWING FOR READJUSTMENT AND ASSIMILATION INTO SOCIETY.

    Expenses $7,992,403 · Revenue $1,741,775

As filed on the 2024 return.

Listed in Part VII

  • KARLA CAMPBELL

    PAST CHAIRPERSON

    Total calculated
    $0
    Hours/week
    5

  • JEFF GETTING

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    5

  • JAMES LUGINBILL

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • GLEN KELLAM

    VICE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    5

  • DAVID BOYSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • BRIAN ERGANG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • MICHAEL DOMBOS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • RICHARD FULLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • LISA JOHANSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • MICHAEL HILLS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • ERIC HACKMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    5

  • TOREAN GREELEY

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • WILLIAM DEBOER

    PRESIDENT/CEO

    Total calculated
    $278,964
    From this org
    $251,125
    From related orgs
    $0
    Other
    $27,839
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,748
    Bonus
    $52,719
    Other
    $10,658
    Deferred
    $12,990
    Nontaxable benefits
    $14,849
    Filer's total
    $278,964

  • LINDSAY MARSHALL

    COO

    Total calculated
    $162,918
    From this org
    $154,973
    From related orgs
    $0
    Other
    $7,945
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,440
    Bonus
    $16,784
    Other
    $9,749
    Deferred
    $7,706
    Nontaxable benefits
    $239
    Filer's total
    $162,918

  • JAMES EDWARDS

    VP RESIDENTIAL SERVICES

    Total calculated
    $158,767
    From this org
    $150,469
    From related orgs
    $0
    Other
    $8,298
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,020
    Bonus
    $13,416
    Other
    $11,033
    Deferred
    $7,621
    Nontaxable benefits
    $677
    Filer's total
    $158,767

  • ANDELIN GOOLSBY

    DIRECTOR OF ACCRED & PERSO

    Total calculated
    $135,695
    From this org
    $122,462
    From related orgs
    $0
    Other
    $13,233
    Hours/week
    40

  • ROBYN SHERRICK

    PROGRAM MANAGER

    Total calculated
    $110,479
    From this org
    $103,821
    From related orgs
    $0
    Other
    $6,658
    Hours/week
    40

  • LAURA MARLATT

    CLINICAL SERVICES DIRECTOR

    Total calculated
    $132,434
    From this org
    $111,244
    From related orgs
    $0
    Other
    $21,190
    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.

Provenance

Return type
form_990
Tax year
2024
IRS schema version
2024v5.5
Source object
202622299349301392

The source document this was parsed from is served over the API, which is where bulk and document access live.