CHALLENGE PROGRAM: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHALLENGE PROGRAM (EIN 51-0386369)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-06
- IRS object ID
- 202521269349301352
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-06T10:01:46-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 203934956 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHISMAN GIORDANO & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 CONTINENTAL DR STE 210 | AddressLine1Txt |
| City | NEWARK | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 197134330 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510386369 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHALLENGE PROGRAM INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAL | BusinessNameControlTxt |
| Phone | 3026550945 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1124 EAST SEVENTH STREET | AddressLine1Txt |
| City | WILMINGTON | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW MCKNIGHT | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3026550945 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH V GIORDANO CPA | PreparerPersonNm |
| PTIN | P01249336 | PTIN |
| Phone | 3022660202 | PhoneNum |
| Preparation | 2025-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW MCKNIGHT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1124 EAST 7TH STREET | AddressLine1Txt |
| City | WILMINGTON | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,432,426 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHALLENGEPROGRAM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 69 | TotalEmployeeCnt |
| Total Volunteers | 83 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,536,980 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,638,381 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $511,814 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $697,755 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4 | PYInvestmentIncomeAmt |
| CY Investment Income | $16 | CYInvestmentIncomeAmt |
| PY Other Revenue | $51 | PYOtherRevenueAmt |
| CY Other Revenue | $67,157 | CYOtherRevenueAmt |
| PY Total Revenue | $3,048,849 | PYTotalRevenueAmt |
| CY Total Revenue | $2,403,309 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,061,470 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,143,589 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $82,590 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $875,311 | PYOtherExpensesAmt |
| CY Other Expenses | $697,559 | CYOtherExpensesAmt |
| PY Total Expenses | $1,936,781 | PYTotalExpensesAmt |
| CY Total Expenses | $1,841,148 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,112,068 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $562,161 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,497,133 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,344,835 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $710,903 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $996,444 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,786,230 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,348,391 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,617,119 | ExpenseAmt |
| Revenue | $697,755 | RevenueAmt |
| Desc | OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT. | Desc |
| Total Program Service Expenses | $1,617,119 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 69 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW MCKNIGHT | PersonNm |
| Phone | 3026550945 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1124 E SEVENTH ST | AddressLine1Txt |
| City | WILMINGTON | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19801 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| CHARLES COPELAND | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN D GRAHAM JR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIM ILARDI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD JULIAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN MURRAY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER PALMER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ZACH PHILLIPS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES POTTER | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOCELYN PUGH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW MCKNIGHT | ||||||
| EXECUTIVE DI | 40.00 | $95,771 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $95,771 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $770,013 | GovernmentGrantsAmt |
| All Other Contributions | $868,368 | AllOtherContributionsAmt |
| Total Contributions | $1,638,381 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EARNED INCOME | Desc |
| Total Revenue Column | $697,755 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $697,755 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $697,755 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16 | TotalRevenueColumnAmt |
| Exclusion | $16 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $39,339 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $29,117 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,222 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| INSURANCE PROCEEDS | $55,225 | $55,225 |
| MISCELLANEOUS INCOME | $1,710 | $1,710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,935 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,403,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $754,690 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $16 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,827 | TotalAmt |
| Program Services | $81,453 | ProgramServicesAmt |
| Management And General | $14,374 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876,780 | TotalAmt |
| Program Services | $768,071 | ProgramServicesAmt |
| Management And General | $38,747 | ManagementAndGeneralAmt |
| Fundraising | $69,962 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,119 | TotalAmt |
| Program Services | $67,849 | ProgramServicesAmt |
| Management And General | $11,973 | ManagementAndGeneralAmt |
| Fundraising | $7,297 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,863 | TotalAmt |
| Program Services | $66,752 | ProgramServicesAmt |
| Management And General | $11,780 | ManagementAndGeneralAmt |
| Fundraising | $5,331 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,259 | TotalAmt |
| Program Services | $31,670 | ProgramServicesAmt |
| Management And General | $5,589 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,095 | TotalAmt |
| Program Services | $14,531 | ProgramServicesAmt |
| Management And General | $2,564 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,470 | TotalAmt |
| Program Services | $11,470 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,057 | TotalAmt |
| Program Services | $52,748 | ProgramServicesAmt |
| Management And General | $9,309 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,394 | TotalAmt |
| Program Services | $50,485 | ProgramServicesAmt |
| Management And General | $8,909 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,191 | TotalAmt |
| Program Services | $41,191 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,908 | TotalAmt |
| Program Services | $90,022 | ProgramServicesAmt |
| Management And General | $15,886 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,800 | TotalAmt |
| Program Services | $98,430 | ProgramServicesAmt |
| Management And General | $17,370 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MATERIALS | $161,382 | $161,382 | |
| BUILDING SUPPLIES | $28,723 | $28,723 | |
| REPAIRS AND MAINTENANCE | $22,420 | $19,057 | $3,363 |
| TRAINING AND EDUCATION | $16,757 | $16,757 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,103 | TotalAmt |
| Program Services | $16,528 | ProgramServicesAmt |
| Management And General | $1,575 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,841,148 | TotalAmt |
| Program Services | $1,617,119 | ProgramServicesAmt |
| Management And General | $141,439 | ManagementAndGeneralAmt |
| Fundraising | $82,590 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $237,197 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,051 | BOYAmt |
| EOY | $20,722 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,304 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,560 | BOYAmt |
| EOY | $214,471 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,460 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,650 | BOYAmt |
| EOY | $3,129 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,998,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,258,280 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,969,622 | BOYAmt |
| EOY | $5,740,536 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,250 | BOYAmt |
| EOY | $103,016 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,497,133 | BOYAmt |
| EOY | $6,344,835 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,890 | BOYAmt |
| EOY | $221,086 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $164,734 | BOYAmt |
| EOY | $561,989 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,789 | BOYAmt |
| EOY | $148,789 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,490 | BOYAmt |
| EOY | $64,580 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $710,903 | BOYAmt |
| EOY | $996,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,365,508 | BOYAmt |
| EOY | $5,327,669 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,722 | BOYAmt |
| EOY | $20,722 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,786,230 | BOYAmt |
| EOY | $5,348,391 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,497,133 | BOYAmt |
| EOY | $6,344,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $562,161 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,886,322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $944,670 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,341,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,536,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,638,381 | CurrentTaxYearAmt |
| Total | $8,348,107 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,886,322 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $944,670 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,341,754 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,536,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,638,381 | CurrentTaxYearAmt |
| Total | $8,348,107 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $839,426 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,508,681 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $397 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16 | CurrentTaxYearAmt |
| Total | $431 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,203 | CurrentTaxYearMinus4YearsAmt |
| Total | $7,203 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $61,327 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $51 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $56,935 | CurrentTaxYearAmt |
| Total | $118,313 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,474,054 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,132,735 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.88610 | PublicSupportCY170Pct |
| Public Support PY170 | 0.67540 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | EARNED INCOME 118,313 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $169,522 | OtherCostOrOtherBasisAmt |
| Book Value | $169,522 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,879,278 | OtherCostOrOtherBasisAmt |
| Depreciation | $553,687 | DepreciationAmt |
| Book Value | $1,325,591 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,735 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,790 | DepreciationAmt |
| Book Value | $7,945 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $269,487 | OtherCostOrOtherBasisAmt |
| Depreciation | $217,077 | DepreciationAmt |
| Book Value | $52,410 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,638,794 | OtherCostOrOtherBasisAmt |
| Depreciation | $453,726 | DepreciationAmt |
| Book Value | $4,185,068 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,740,536 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRACT LIABILITIES | Desc |
| Amt | $64,580 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $64,580 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,432,426 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $29,117 | OtherRevenueAmt |
| Revenue Not Reported | $29,117 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,403,309 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,403,309 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,870,265 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $29,117 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $29,117 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,841,148 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,841,148 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE CHALLENGE PROGRAM, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE ENTITY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT'S RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY,NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2021, 2022, AND 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONDUCTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2024 AND 2023. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | SPECIAL EVENTS 29,117 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | SPECIAL EVENTS 29,117 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL FUNDRAIS | Event1Nm |
| Gross Receipts Event1 | $39,339 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $39,339 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $29,117 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $39,339 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $39,339 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $29,117 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $29,117 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $10,222 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | OUR MISSION IS TO PROVIDE VOCATIONAL TRAINING FOR DELAWARE'S AT-RISK YOUTH TO EMPOWER THEM WITH THE CONFIDENCE, SKILLS AND PURPOSE NEEDED TO BECOME PRODUCTIVE MEMBERS OF SOCIETY. SINCE 1995, THE CHALLENGE PROGRAM HAS OFFERED YOUNG PEOPLE THE OPPORTUNITY TO LEARN VALUABLE CONSTRUCTION SKILLS, ASSISTANCE IN EARNING A HIGH SCHOOL DIPLOMA OR GED AND JOB PLACEMENT SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD IS PROVIDED WITH FORM 990 FOR REVIEW PRIOR TO BEING FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM EXPLAINING ANY SITUATIONS WHICH MAY CREATE A CONFLICT OF INTEREST WITHIN THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS REVIEW THE SALARIES OF ALL PERSONNEL INCLUDING THE EXECUTIVE DIRECTOR WHEN THEY APPROVE THE ANNUAL BUDGET EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | SPECIAL EVENTS 29,117 SPECIAL EVENTS -29,117 |
Comments