Civic Intelligence

Byron Wellness System Inc

EIN 47-5285597 • 501(c)3 • Fort Wayne, IN

Profile

To develop, support, promote, and/or conduct educational programs, scientific research, human service programs, and other charitable activities, all in promotion and support of the interests and purposes of recovery health services and the byron foundation.

1661 Beacon StreetFort Wayne, IN 46805

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

39.79x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

1st percentile

-1462%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

5.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-87%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,148,360

Up $151,201 (+5.0%) from 2023

Liabilities

Up

$948,859

Up $458,511 (+94%) from 2023

Net Assets

Down

$2,199,501

Down $307,310 (-12%) from 2023

Revenue

Down

$23,844

Down $166,552 (-87%) from 2023

Expenses

Up

$372,449

Up $31,605 (+9.3%) from 2023

Net Income

Down

-$348,605

Down $198,157 (-132%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2015: $4,977,539Liabilities 2015: $0Net Assets 2015: $4,977,5392015Assets 2016: $5,555,642Liabilities 2016: $5,298Net Assets 2016: $5,550,3442016Assets 2017: $5,760,428Liabilities 2017: $2,038Net Assets 2017: $5,758,3902017Assets 2018: $3,413,894Liabilities 2018: $18,817Net Assets 2018: $3,395,0772018Assets 2019: $3,530,043Liabilities 2019: $21,169Net Assets 2019: $3,508,8742019Assets 2020: $3,476,271Liabilities 2020: $0Net Assets 2020: $3,476,2712020Assets 2021: $3,436,835Liabilities 2021: $57,145Net Assets 2021: $3,379,6902021Assets 2022: $2,837,398Liabilities 2022: $212,254Net Assets 2022: $2,625,1442022Assets 2023: $2,997,159Liabilities 2023: $490,348Net Assets 2023: $2,506,8112023Assets 2024: $3,148,360Liabilities 2024: $948,859Net Assets 2024: $2,199,5012024

Highlighted filing

2024

Assets$3,148,360
Liabilities$948,859
Net Assets$2,199,501

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$500K$0-$500KRevenue 2015: $41,757Expenses 2015: $25Net Income 2015: $41,7322015Revenue 2016: $206,540Expenses 2016: $51,797Net Income 2016: $154,7432016Revenue 2017: $243,324Expenses 2017: $180,884Net Income 2017: $62,4402017Revenue 2018: $357,185Expenses 2018: $251,056Net Income 2018: $106,1292018Revenue 2019: $178,228Expenses 2019: $280,380Net Income 2019: -$102,1522019Revenue 2020: $178,696Expenses 2020: $330,190Net Income 2020: -$151,4942020Revenue 2021: $236,595Expenses 2021: $453,618Net Income 2021: -$217,0232021Revenue 2022: $163,499Expenses 2022: $409,320Net Income 2022: -$245,8212022Revenue 2023: $190,396Expenses 2023: $340,844Net Income 2023: -$150,4482023Revenue 2024: $23,844Expenses 2024: $372,449Net Income 2024: -$348,6052024

Highlighted filing

2024

Revenue$23,844
Expenses$372,449
Net Income-$348,605

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$309,176
Mission and Program Overview

Mission

To develop, support, promote, and/or conduct educational programs, scientific research, human service programs, and other charitable activities, all in promotion and support of the interests and purposes of recovery health services and the byron foundation.

To support and/or develop educational programs, scientific research, human service programs, and other charitable activities in promotion of supported organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$720,352$534,266▼ $186,086
Cash and Non-Interest-Bearing Accounts$225,508$475,508▲ $250,000
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Total Assets$2,997,159$3,148,360▲ $151,201
Other Assets Total$2,051,299$2,138,586▲ $87,287
Liabilities
Accounts Payable and Accrued Expenses$386,080$792,298▲ $406,218
Other Liabilities$104,268$156,561▲ $52,293
Total Liabilities$490,348$948,859▲ $458,511
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,506,811$2,199,501▼ $307,310
Total Net Assets Fund Balance$2,506,811$2,199,501▼ $307,310
Total Liabilities and Net Assets / Fund Balance$2,997,159$3,148,360▲ $151,201

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,138,586--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra J LambertChief Executive OfficerFT$212,625$29,426$242,051
Audra GuyChief Financial OfficerPT$67,549$12,675$80,224
Sarah StarcherChief Operating OfficerPT$31,808$1,391$33,199

Board Members and Trustees

NameTitle
Cheri BeckerBoard Chair
Dodd KattmanVice Chair
Charles ClarkBoard Member
Tim MillerBoard Member
Eugene FaleySecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$23,844
Other Revenue
$0
Change in Net Assets
$-348,605

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,618
Revenue Not Reported on Financial Statements
$1,226
Revenue Not Reported on Form 990
$41,296
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$63,914
Total Revenue per Form 990
$23,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$355,473
Other Expenses$16,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$266,606$88,867-$355,473
Insurance$11,813$3,937-$15,750
Fees for Service Investment Mgmnt Fees-$1,226-$1,226
Total Functional Expenses$278,419$94,030$0$372,449

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$372,449
Expenses per Audited Statements$371,223
Total Expenses per Audited Statements$371,223
Expenses Not Reported on Financial Statements$1,226
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$156,561
Due to Rhs-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1B

Debra lambert is a compensated employee of byron wellness system, inc. And is therefore considered a non-independent voting member of the governing board.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

One member of the board of directors is appointed by recovery health services, inc., a supported organization and one member is appointed by the byron foundation, inc., a supported organization.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The form 990 is reviewed in detail by the executive officers and the president of the board. After any changes and/or questions are addressed, the form 990 is provided to each member of the governing body for review prior to filing with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

The conflict of interest policies are completed annually by all board members and staff. The policy statements are reviewed annually by officers of the organization. When organization business is being conducted and there is a conflict, the board member involved will abstain from voting on related matters. This is documented in the board minutes. In the event that there is a failure to disclose a conflict of interest, the board of directors shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Process to establish compensation of ceo the board uses comparability data, including compensation surveys and forms 990 of other organizations, to determine and propose a reasonable compensation amount for the chief executive officer. The board of directors approves the proposed compensation for the ceo. The review and approval of the ceo is documented in the board minutes and all compensation reviews are included in employee files. This process was last undertaken in 2022.

Form 990, Part VI, Line 19 Required documents available to the public

These documents are available upon request.

Form 990, Part VII, Section A

Debra j. Lambert is the president and ceo of the byron foundation, byron wellness center, and recovery health services. Her compensation, paid through byron wellness center, reflects her duties between all three organizations.

Filing and Contact Details

Filer

Filer Name
Byron Wellness System Inc
EIN
47-5285597
Phone
2606373166
Address
1661 BEACON STREET, FORT WAYNE, IN 46805

Signing Officer

Name
Debra Lambert
Title
CEO
Phone
2606373166
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
In
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
4

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Lauren Denton
Phone
2604604000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part I ASC 740 FOOTNOTE

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0RECOVERY HEALTH SERVICES INC
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part I ASC 740 FOOTNOTE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Debra J Lambert
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Audra Guy
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Sarah Starcher
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chief Executive Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Chief Financial Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Chief Operating Officer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEBRA LAMBERT IS A COMPENSATED EMPLOYEE OF BYRON WELLNESS SYSTEM, INC. AND IS THEREFORE CONSIDERED A NON-INDEPENDENT VOTING MEMBER OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE MEMBER OF THE BOARD OF DIRECTORS IS APPOINTED BY RECOVERY HEALTH SERVICES, INC., A SUPPORTED ORGANIZATION AND ONE MEMBER IS APPOINTED BY THE BYRON FOUNDATION, INC., A SUPPORTED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED IN DETAIL BY THE EXECUTIVE OFFICERS AND THE PRESIDENT OF THE BOARD. AFTER ANY CHANGES AND/OR QUESTIONS ARE ADDRESSED, THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICIES ARE COMPLETED ANNUALLY BY ALL BOARD MEMBERS AND STAFF. THE POLICY STATEMENTS ARE REVIEWED ANNUALLY BY OFFICERS OF THE ORGANIZATION. WHEN ORGANIZATION BUSINESS IS BEING CONDUCTED AND THERE IS A CONFLICT, THE BOARD MEMBER INVOLVED WILL ABSTAIN FROM VOTING ON RELATED MATTERS. THIS IS DOCUMENTED IN THE BOARD MINUTES. IN THE EVENT THAT THERE IS A FAILURE TO DISCLOSE A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS TO ESTABLISH COMPENSATION OF CEO THE BOARD USES COMPARABILITY DATA, INCLUDING COMPENSATION SURVEYS AND FORMS 990 OF OTHER ORGANIZATIONS, TO DETERMINE AND PROPOSE A REASONABLE COMPENSATION AMOUNT FOR THE CHIEF EXECUTIVE OFFICER. THE BOARD OF DIRECTORS APPROVES THE PROPOSED COMPENSATION FOR THE CEO. THE REVIEW AND APPROVAL OF THE CEO IS DOCUMENTED IN THE BOARD MINUTES AND ALL COMPENSATION REVIEWS ARE INCLUDED IN EMPLOYEE FILES. THIS PROCESS WAS LAST UNDERTAKEN IN 2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DEBRA J. LAMBERT IS THE PRESIDENT AND CEO OF THE BYRON FOUNDATION, BYRON WELLNESS CENTER, AND RECOVERY HEALTH SERVICES. HER COMPENSATION, PAID THROUGH BYRON WELLNESS CENTER, REFLECTS HER DUTIES BETWEEN ALL THREE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 1b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a Process to establish compensation of top management official
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII, Section A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Recovery Health Services Inc dba Byron Health Center

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