Nonprofit · EIN 38-3159363
BAY AREA SUBSTANCE EDUCATION SERVICES
Also known as B A S E S
Tax-exempt · CHARLEVOIX, MI 49720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $731,536 | $721,914 | $9,622 | $891,333 | $84,778 | $806,555 |
| December 31, 2023 | 990 | $1,051,540 | $768,217 | $283,323 | $885,731 | $107,733 | $777,998 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $431,557
- of which government grants
- $390,225
- Program service revenue
- $254,561
- Investment income
- $45,418
- Net gain from sales of assets
- $1,854
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $105,793
- Other salaries and wages
- $338,475
- Salaries, compensation and benefits (total)
- $550,752
- Professional fundraising fees
- $0
- Accounting fees
- $9,425
- Occupancy
- $39,701
- Travel
- $2,286
- Depreciation
- $6,515
- Program services (functional)
- $647,972
- Management and general (functional)
- $54,083
- Fundraising (functional)
- $19,859
Balance sheet and other
- Total assets, start of year
- $885,731
- Total assets, end of year
- $891,333
- Total liabilities, end of year
- $84,778
- Net assets, end of year
- $806,555
- Land, buildings and equipment
- $51,527
- Publicly traded securities
- $716,330
- Net assets without donor restrictions
- $803,267
- Net assets with donor restrictions
- $3,288
- Gross receipts
- $731,536
- Employees
- 5
- Volunteers
- 50
- Year formed
- 1993
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Celia Kelly | Program Director | 40 | $109,515 |
| D Scott Kelly | Executive Dir. Officer | 40 | $105,793 |
| Gwen White-Erickson | President Trustee or director, Officer | 2 | $0 |
| Eric Eide | Vice President Trustee or director, Officer | 2 | $0 |
| Debbie Neidhamer | Secretary Trustee or director, Officer | 2 | $0 |
| Bill Fleck | Treasurer Trustee or director, Officer | 2 | $0 |
| Tricia Drenth | Trustee Trustee or director | 1 | $0 |
| Jim Alger | Trustee Trustee or director | 1 | $0 |
| Scott Gilland | Trustee Trustee or director | 1 | $0 |
| Marsy Burns | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Celia Kelly | Program Director | 40 | $115,891 |
| D Scott Kelly | Executive Dir. Officer | 40 | $115,550 |
| Gwen White-Erickson | President Trustee or director, Officer | 2 | $0 |
| Eric Eide | Vice President Trustee or director, Officer | 2 | $0 |
| Debbie Neidhamer | Secretary Trustee or director, Officer | 2 | $0 |
| Bill Fleck | Treasurer Trustee or director, Officer | 2 | $0 |
| Jim Alger | Trustee Trustee or director | 1 | $0 |
| Scott Gilland | Trustee Trustee or director | 1 | $0 |
| Marsy Burns | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 101 M 66 N, CHARLEVOIX, MI 49720-9338
- In care of
- % CELIA PARTIDA KELLY
- Principal officer (990 for 2024)
- D Scott Kelly, 101 M-66, Charlevoix, MI 49720
- Signed the 990
- D Scott Kelly, Executive Director
- Phone
- (231) 547-1144
- Website
- www.basesteencenter.org
- Return prepared by
- KAMMERMANN & BASCOM PC
Mission
Substance abuse education, training and consultation.
Program accomplishments
- Providing education, consultation, training and local resources for students. Nearly 500 persons benefited from services provided.Expenses $647,972 · revenue $254,561
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-3159363
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F20Z)
- Assets (IRS master file)
- $891,333
- Income (IRS master file)
- $731,536
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $731,536 | $721,914 | $891,333 | IRS |
| 990 | December 2023 | $1,051,540 | $768,217 | $885,731 | XML |
| 990 | December 2022 | $611,046 | $598,094 | $457,845 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3159363).
Questions about BAY AREA SUBSTANCE EDUCATION SERVICES
- What is the EIN of BAY AREA SUBSTANCE EDUCATION SERVICES?
- The employer identification number (EIN) of BAY AREA SUBSTANCE EDUCATION SERVICES is 38-3159363.
- Is BAY AREA SUBSTANCE EDUCATION SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to BAY AREA SUBSTANCE EDUCATION SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY AREA SUBSTANCE EDUCATION SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BAY AREA SUBSTANCE EDUCATION SERVICES due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAY AREA SUBSTANCE EDUCATION SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of BAY AREA SUBSTANCE EDUCATION SERVICES?
- The 990 for the year ended December 31, 2024 names D Scott Kelly.
- Who are the officers and directors of BAY AREA SUBSTANCE EDUCATION SERVICES?
- The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $109,515 (Celia Kelly, Program Director).
- How much revenue does BAY AREA SUBSTANCE EDUCATION SERVICES have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $731,536, expenses of $721,914 and total assets of $891,333 at year end.
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All nonprofits in CHARLEVOIX · Michigan · Mental health and crisis intervention