Nonprofit · EIN 87-4559307
CHANGE COURSE
Tax-exempt · WDM, IA 50266
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $556,919 | $572,305 | -$15,386 | $62,726 | $96,046 | -$33,320 |
| December 31, 2023 | 990 | $418,858 | $465,711 | -$46,853 | $21,662 | $36,727 | -$15,065 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $556,918
- Program service revenue
- $0
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $125,715
- Other salaries and wages
- $213,663
- Salaries, compensation and benefits (total)
- $406,732
- Professional fundraising fees
- $0
- Legal fees
- $50
- Accounting fees
- $2,643
- Occupancy
- $18,573
- Travel
- $10
- Program services (functional)
- $440,878
- Management and general (functional)
- $87,265
- Fundraising (functional)
- $44,162
Balance sheet and other
- Total assets, start of year
- $21,662
- Total assets, end of year
- $62,726
- Total liabilities, end of year
- $96,046
- Net assets, end of year
- -$33,320
- Gross receipts
- $556,919
- Employees
- 8
- Year formed
- 2022
- State of legal domicile
- IA
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 |
|---|---|---|---|
| JOSEPH JOHNSON | CEO Officer, Highest-paid employee | 40 | $70,826 |
| KARIN JOHNSON | PROG DIRECTOR Officer | 40 | $54,889 |
| JERRY FOSTER | DIRECTOR Trustee or director | – | $0 |
| NANCY FOSTER | DIRECTOR Trustee or director | – | $0 |
| TOM BUDLER | DIRECTOR Trustee or director | – | $0 |
| JEFF JOHNSON | DIRECTOR Trustee or director | – | $0 |
| KIM SMITH | DIRECTOR Trustee or director | – | $0 |
| JAMES GREEN | DIRECTOR Trustee or director | – | $0 |
| TYLER SMITH | DIRECTOR Trustee or director | – | $0 |
| JULIEN DISMUTE | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH JOHNSON | CEO Officer, Highest-paid employee | 40 | $40,066 |
| KARIN JOHNSON | PROG DIRECTOR Officer | 40 | $31,775 |
| JERRY FOSTER | DIRECTOR Trustee or director | – | $0 |
| NANCY FOSTER | DIRECTOR Trustee or director | – | $0 |
| TOM BUDLER | DIRECTOR Trustee or director | – | $0 |
| JEFF JOHNSON | DIRECTOR Trustee or director | – | $0 |
| KIM SMITH | DIRECTOR Trustee or director | – | $0 |
| JAMES GREEN | DIRECTOR Trustee or director | – | $0 |
| TYLER SMITH | DIRECTOR Trustee or director | – | $0 |
| JULIEN DISMUTE | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 5484 DAKOTA DR, WDM, IA 50266-6344
- In care of
- % JOSEPH JOHNSON
- Principal officer (990 for 2024)
- JOSEPH JOHNSON, 5484 DAKOTA DRIVE, WEST DES MOINES, IA 50266
- Signed the 990
- JOSEPH JOHNSON, PRESIDENT
- Phone
- (515) 779-6108
- Website
- https://change-course.org/
- Return prepared by
- KL SMITH PC
Mission
TAXPAYER IS A PERSONAL AND CAREER DEVELOPMENT PROGRAM TO ASSIST THOSE IN POVERTY, CRIMINAL BACKGROUNDS AND ADDICTION RECOVERY TO ACQUIRE A SELF-SUSTAINING CAREER.
Program accomplishments
- STAFF HIRED IN 2022 TO DATE TO PREPARE FOR CLASSES IN 2024 AND FUTURE. STAFF RECRUITED PARTICIPANTS,SCREENED ONBOARDED PARTICIPANTS,PREPARE AND TRAIN FOR CURRICULUM, DEVELOP COACHES,RECRUIT VOLUNTEERS,TEACH,ESTABLISH PARTNER RELATIONSHIPS ETCExpenses $406,732
- LEGAL ACCOUNTING TO MAINTAIN ENTITY, WEBSITE DEVELOPMENT FOR RECRUITMENT OF PARTICIPANTS VOLUNTEERS, ETCExpenses $2,693
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
- 87-4559307
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J20)
- Assets (IRS master file)
- $62,726
- Income (IRS master file)
- $556,919
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $556,919 | $572,305 | $62,726 | XML |
| 990 | December 2023 | $418,858 | $465,711 | $21,662 | XML |
| 990 | December 2022 | $214,811 | $195,514 | $20,494 | 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 87-4559307).
Questions about CHANGE COURSE
- What is the EIN of CHANGE COURSE?
- The employer identification number (EIN) of CHANGE COURSE is 87-4559307.
- Is CHANGE COURSE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to CHANGE COURSE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANGE COURSE 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 CHANGE COURSE 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 CHANGE COURSE 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 CHANGE COURSE?
- The 990 for the year ended December 31, 2024 names JOSEPH JOHNSON.
- Who are the officers and directors of CHANGE COURSE?
- The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $70,826 (JOSEPH JOHNSON, CEO).
- How much revenue does CHANGE COURSE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $556,919, expenses of $572,305 and total assets of $62,726 at year end.
Other nonprofits in WDM
- JUSTICE LEAGUE OF FOOD EIN 82-0789322 · last filed 990 for 2023
- IOWA PHYSICIANS CLINIC MEDICAL FOUNDATION EIN 42-1411630 · last filed 990 for 2024
- IOWA HEALTH SYSTEM EIN 42-1435199 · last filed 990 for 2024
- LIFESPACE COMMUNITIES INC EIN 42-1068850 · last filed 990 for 2024
- UNITYPOINT AT HOME EIN 42-1477471 · last filed 990 for 2024
- CARE INITIATIVES EIN 76-0262402 · last filed 990 for 2024
- HY-VEE EMPLOYEE BENEFIT PLAN TR EIN 42-1170511 · last filed 990 for 2025
- DES MOINES UNIVERSITY OSTEOPATHIC MEDICAL CENTER EIN 42-0730347 · last filed 990 for 2025