Civic Intelligence

Fletcher Group Inc.

990 • Fiscal year 2023 • EIN 82-5174662

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

601 Meyers Baker Rd 238London, KY 40741

(502) 330-6769

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.31x

Higher debt load relative to assets than 68% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.05x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

45th percentile

1.8%

Higher net margin than 45% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$255,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

66th percentile

12%

Faster asset growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-4.5%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$924,935

Up $100,342 (+12%) from 2022

Net Assets

Up

$638,010

Up $104,075 (+19%) from 2022

Liabilities

Down

$286,925

Down $3,733 (-1.3%) from 2022

Revenue

Down

$5,884,910

Down $278,751 (-4.5%) from 2022

Expenses

Up

$5,780,835

Up $8,885 (+0.2%) from 2022

Net Income

Down

$104,075

Down $287,636 (-73%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2018: $48,132Liabilities 2018: $0Net Assets 2018: $48,1322018Assets 2019: $555,004Liabilities 2019: $245,665Net Assets 2019: $309,3392019Assets 2020: $530,785Liabilities 2020: $220,047Net Assets 2020: $310,7382020Assets 2021: $399,950Liabilities 2021: $257,726Net Assets 2021: $142,2242021Assets 2022: $824,593Liabilities 2022: $290,658Net Assets 2022: $533,9352022Assets 2023: $924,935Liabilities 2023: $286,925Net Assets 2023: $638,0102023Assets 2024: $1,513,798Liabilities 2024: $724,625Net Assets 2024: $789,1732024

Highlighted filing

2023

Assets$924,935
Liabilities$286,925
Net Assets$638,010

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $400,000Expenses 2018: $351,868Net Income 2018: $48,1322018Revenue 2019: $1,511,884Expenses 2019: $1,210,563Net Income 2019: $301,3212019Revenue 2020: $2,844,065Expenses 2020: $2,842,666Net Income 2020: $1,3992020Revenue 2021: $4,039,826Expenses 2021: $4,208,340Net Income 2021: -$168,5142021Revenue 2022: $6,163,661Expenses 2022: $5,771,950Net Income 2022: $391,7112022Revenue 2023: $5,884,910Expenses 2023: $5,780,835Net Income 2023: $104,0752023Revenue 2024: $6,466,635Expenses 2024: $6,315,472Net Income 2024: $151,1632024

Highlighted filing

2023

Revenue$5,884,910
Expenses$5,780,835
Net Income$104,075
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$5,884,910
Mission and Program Overview

Mission

Fletcher group provides education on substance abuse prevention and recovery.

To research and promote effective practices and public policy to improve health and wellbeing with a focus on addictive and lifestyle diseases, including substance use disorders and other chronic lifestyle diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$662,828$443,232▼ $219,596
Cash and Non-Interest-Bearing Accounts$161,465$417,473▲ $256,008
Investments Other Securities-$57,642-
Prepaid Expenses and Deferred Charges$300$6,588▲ $6,288
Total Assets$824,593$924,935▲ $100,342
Liabilities
Accounts Payable and Accrued Expenses$290,658$129,283▼ $161,375
Deferred Revenue-$100,000-
Other Liabilities$0$57,642▲ $57,642
Total Liabilities$290,658$286,925▼ $3,733
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,960$412,410▲ $178,450
Net Assets With Donor Restrictions$299,975$225,600▼ $74,375
Total Net Assets Fund Balance$533,935$638,010▲ $104,075
Total Liabilities and Net Assets / Fund Balance$824,593$924,935▲ $100,342

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$57,642--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ernie FletcherCo-chairFT$255,000$255,000
David JohnsonCEOFT$231,240$231,240
Glenna FletcherCo-chair, SecretaryFT$77,898$77,898

Board Members and Trustees

NameTitle
Mira BallHon Chair/director
Austin SimmsDirector
Cecil DunnDirector
Danny FletcherDirector
Garry WatkinsDirector
Jeff MauerDirector
Luther DeatonDirector
Nicole FrieldsDirector
Sue ChenaultDirector
Susan BucherDirector
Hillary BallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,884,910
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$86,241
Change in Net Assets
$104,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,884,910
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,884,910
Total Revenue per Form 990
$5,884,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,761,056
Grants and Similar Amounts Paid$1,345,349
Other Expenses$674,430
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,320,608$73,911-$2,394,519
Grants to Domestic Orgs$1,345,349--$1,345,349
Other Employee Benefits$763,465$38,934-$802,399
Current Officers, Directors, Trustees, and Key Employees$547,214$16,924-$564,138
Travel$196,527$1,203-$197,730
Fees for Services Lobbying-$132,256-$132,256
Fees for Services Accounting-$112,984-$112,984
Office Expenses$45,648$2,923-$48,571
All Other Expenses$36,031$2,224-$38,255
Other Expenses$19,500$496-$19,500
Conferences and Meetings$13,080--$13,080
Occupancy$12,000--$12,000
Advertising$1,931--$1,931
Total Functional Expenses$5,343,894$436,941$0$5,780,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,780,835
Total Expenses per Audited Statements$5,780,835
Total Expenses per Form 990$5,780,835
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Asset$57,642
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Ernie, glenna, and danny fletcher have a family relationship.

Form 990, Part VI, Section B, Line 11B

Auditors complete the 990 and send it to the ceo for review and then it is electronically distributed to the board for review and sign off.

Form 990, Part VI, Section B, Line 12C

Each year the ceo reviews the conflict of interest policy and makes any needed changes. It is then sent out to each board member for their signature.

Form 990, Part VI, Section B, Line 15

Executive compensation, as well as staff who also serve on the board, are to be reviewed by the board finance chair with recommendation to the executive board for approval. The recommendations for salaries reflect available resources from grants and contracts and consistent with budgets in those awards, executive compensation for the ceo and cmo also reflect an "indirect allocation" for administrative responsibilities and amounts that exceed salary limitations for some federal grants. The compensation survey or study is submitted and approved by the board.

Form 990, Part VI, Section C, Line 18

Management makes them available upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fletcher Group Inc
EIN
82-5174662
Phone
5023306769
Address
601 MEYERS BAKER RD 238, LONDON, KY 40741

Signing Officer

Name
David Johnson
Title
CEO
Phone
5023306769
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Johnson
Formed
2018
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
10
Employees
34
Volunteers
0

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
455 E EISENHOWER SUITE 102, ANN ARBOR, MI 48108
Preparer
Michael Santicchia
Phone
7342131040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Provided consultation and technical assistance to vns of new york on integration of benefit management for mental health and substance use health benefits.

Part XII Line 2C

The process for the oversight of the audit and selection of the independent auditor has not changed during the year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income tax under provisions of internal revenue code section 501(c)(3). Asc guidance regarding accounting for uncertainty in income taxes clarifies the accounting for income taxes prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon techincal merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. At december 31, 2023, the organization believes that it has been operating within its tax-exempt status and has no unrelated business income.

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IRS990/ActivityOrMissionDesc0TO RESEARCH AND PROMOTE EFFECTIVE PRACTICES AND PUBLIC POLICY TO IMPROVE HEALTH AND WELLBEING WITH A FOCUS ON ADDICTIVE AND LIFESTYLE DISEASES, INCLUDING SUBSTANCE USE DISORDERS AND OTHER CHRONIC LIFESTYLE DISEASES.
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IRS990/Desc0PROVIDE TECHNICAL ASSISTANCE, TRAINING, AND RESEARCH THAT ENHANCES THE QUALITY AND CAPACITY OF RECOVERY HOUSING AND OTHER RECOVERY SUPPORT SERVICES IN SERVING AS THE RURAL CENTER OF EXCELLENCE. PARTNER WITH RURAL COMMUNITIES TO ADDRESS CHALLENGES OF SUBSTANCE USE DISORDERS BY DISSEMINATING EVIDENCE BASED RECOVERY BEST PRACTICES. SUPPORT THE DEVELOPMENT OF RECOVERY HOUSING AND RECOVERY SUPPORT SERVICES. CONDUCT RESEARCH TO EVALUATE RECOVERY PROGRAMS AS WELL AS INFORMS DEVELOPMENT OF RECOVERY PROGRAMSENGAGED WITH ORGANZIATIONS IN 35 STATESCONDUCTED 382 TRAINING SESSIONS REACHING 2,320 PARTICIPANTSPROVIDED 3,665 TECHNICAL ASSISTANCE ENCOUNTERS WITH 1,169 CLIENTSENGAGED IN 11 RESEARCH PROJECTS WITH 5 PEER-REVIEWED JOURNAL PUBLICATIONS62 HOUSING PROJECTS AND 128 NEW BEDS ESTABLISHEDMAINTAINED A LEARNING MANAGEMENT SYSTEM WITH 75 COURSES REACHING OVER 1,000 LEARNERS
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IRS990/MissionDesc0TO RESEARCH AND PROMOTE EFFECTIVE PRACTICES AND PUBLIC POLICY TO IMPROVE HEALTH AND WELLBEING WITH A FOCUS ON ADDICTIVE AND LIFESTYLE DISEASES, INCLUDING SUBSTANCE USE DISORDERS AND OTHER CHRONIC LIFESTYLE DISEASES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0533935
IRS990/NetAssetsOrFundBalancesEOYAmt0638010
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0233960
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0412410
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt012000
IRS990/OccupancyGrp/TotalAmt012000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02923
IRS990/OfficeExpensesGrp/ProgramServicesAmt045648
IRS990/OfficeExpensesGrp/TotalAmt048571
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt038934
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0763465
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0802399
IRS990/OtherExpensesGrp/Desc0PAYROLL HIRE FEES
IRS990/OtherExpensesGrp/Desc1INTERNET
IRS990/OtherExpensesGrp/Desc2TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc3PROVIDER SCREENINGS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt054821
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1265
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2496
IRS990/OtherExpensesGrp/ProgramServicesAmt075
IRS990/OtherExpensesGrp/ProgramServicesAmt122559
IRS990/OtherExpensesGrp/ProgramServicesAmt219907
IRS990/OtherExpensesGrp/ProgramServicesAmt319500
IRS990/OtherExpensesGrp/TotalAmt054896
IRS990/OtherExpensesGrp/TotalAmt122824
IRS990/OtherExpensesGrp/TotalAmt220403
IRS990/OtherExpensesGrp/TotalAmt319500
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt057642
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073911
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02320608
IRS990/OtherSalariesAndWagesGrp/TotalAmt02394519
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0662828
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0443232
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06588
IRS990/PrincipalOfficerNm0DAVID JOHNSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SERVICES FOR THE IMPLEMENTATION AND EVALUATION OF THE KENTUCKY BEHAVIORAL HEALTH CONDITOINAL DISMISSAL PROGRAM. SUPPORT THE DEVELOPMENT AND IMPLEMENTATON OF STATEWIDE SCREENING AND ASSESSMENT PROCESS THAT DETERMINES PROGRAM PARTICIPATION ELIGIBILTY, RECRUIT AND TRAIN PROVIDERS ON PROGRAM COMPONENTS, DEVELOP AND IMPLEMENT A DATA COLLECTION PLATFORM.RECRUIT AND TRAIN MENTAL HEALTH AND SUBSTANCE USE TREATMENT PROVIDERS REGARDING PROGRAM GOALS AND ACTIVITIES. FACILITATE PROGRAM IMPLEMENTATION.DESIGNED AND WORKED WITH IT DEVLEOPER TO ESTABLISH DATA TRACKING PLATFORMDEVELOPED AND CONTRACTED WITH ORGANIZATION TO COMPLETE SREENIG OF INDIVIDUALSENGAGED 89 ORGANIZATIONS TO PROVIDE SERVICESTRAINED OVER 150 PROFESSOINALSOVER 250 INDIVIDUALS COMPLETED SCREENING AND ASSESSMENTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0557369
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0613106
IRS990/ProgSrvcAccomActy3Grp/Desc0WE HAVE A NUMBER OF GRANTS AND CONTRACTS ALL OF WHICH ARE FOCUSED ON PROVIDING TRAINING, TECHNICAL ASSISTANCE, RESEARCH AND PROGRAM EVALUATION IN ADDRESSING SUBSTANCE USE DISORDERS EXPERIENCED BY INDIVIDUALS. ACTIVITIES MAY INCLUDE PROGRAM DEVELOPMENT, FACILITATING ORGANIZATIONS PROVIDING RECOVERY SERVICES TO ADOPT NEW PROGRAMS AND SERVICES. WE DO NOT PROVIDE DIRECT SERVICES BUT RATHER PROVIDE THE SUBJECT MATTER EXPERTISE IN ASSISTING ORGANIZATIONS PROVIDE RECOVERY SERVICES AND SUPPORTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0161622
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0122814
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06163661
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01678460
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0788157
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0391711
IRS990/PYSalariesCompEmpBnftPaidAmt03305333
IRS990/PYTotalExpensesAmt05771950
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06163661
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0104075
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05097668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05884910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06163661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04039826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02844065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01511884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt020444346
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt020444346
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05884910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06163661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04039826
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02844065
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01511884
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt020444346
IRS990ScheduleA/TotalSupportAmt020444346
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/DirectContactLegislatorsAmt0132256
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/TotalLobbyingExpendituresAmt0132256
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05780835
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt057642
IRS990ScheduleD/OtherSecuritiesGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05884910
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR INCOME TAXES PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHINCAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. AT DECEMBER 31, 2023, THE ORGANIZATION BELIEVES THAT IT HAS BEEN OPERATING WITHIN ITS TAX-EXEMPT STATUS AND HAS NO UNRELATED BUSINESS INCOME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt057642
IRS990ScheduleD/TotalExpensesPerForm990Amt05780835
IRS990ScheduleD/TotalLiabilityAmt057642
IRS990ScheduleD/TotalRevenuePerForm990Amt05884910
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05884910
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05780835
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FGI SHALL FOLLOW GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN COMPLYING WITH FEDERAL GRANT REGULATIONS AS WELL AS FOLLOWING FEDERAL OFFICE OF BUDGET AND MANAGEMENT GUIDANCE FOR GRANT MANAGEMENT. THE NOTICE OF AWARD AND THE APPROVED AWARD BUDGET ESTABLISHES THE FINANCIAL PARAMETERS FOR THE PROGRAM EXPENDITURES AND FINANCIAL DOCUMENTATION REQUIREMENTS THAT ARE FOLLOWED BY ACCOUNTING.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0255000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1231240
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ERNIE FLETCHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DAVID JOHNSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CO-CHAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0255000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1231240
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10

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