Civic Intelligence

Programs for People Inc.

990 • Fiscal year 2021 • EIN 04-2609789

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 21, 2022

98 Lincoln StreetFramingham, MA 01702

(508) 879-3230

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.19x

Higher debt load relative to assets than 73% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.17x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

23rd percentile

-3.7%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$60,272

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

7th percentile

-17%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-1.8%

Faster revenue growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$574,062

Down $119,182 (-17%) from 2020

Net Assets

Down

$463,874

Down $24,321 (-5.0%) from 2020

Liabilities

Down

$110,188

Down $94,861 (-46%) from 2020

Revenue

Down

$654,718

Down $12,340 (-1.8%) from 2020

Expenses

Up

$679,039

Up $21,676 (+3.3%) from 2020

Net Income

Down

-$24,321

Down $34,016 (-351%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $801,533Liabilities 2010: $202,056Net Assets 2010: $599,4772010Assets 2012: $725,477Liabilities 2012: $194,036Net Assets 2012: $531,4412012Assets 2013: $698,621Liabilities 2013: $165,635Net Assets 2013: $532,9862013Assets 2014: $713,576Liabilities 2014: $135,180Net Assets 2014: $578,3962014Assets 2015: $764,625Liabilities 2015: $186,928Net Assets 2015: $577,6972015Assets 2016: $765,872Liabilities 2016: $141,829Net Assets 2016: $624,0432016Assets 2017: $671,674Liabilities 2017: $129,857Net Assets 2017: $541,8172017Assets 2018: $627,989Liabilities 2018: $126,424Net Assets 2018: $501,5652018Assets 2019: $594,231Liabilities 2019: $115,731Net Assets 2019: $478,5002019Assets 2020: $693,244Liabilities 2020: $205,049Net Assets 2020: $488,1952020Assets 2021: $574,062Liabilities 2021: $110,188Net Assets 2021: $463,8742021Assets 2022: $1,022,754Liabilities 2022: $651,227Net Assets 2022: $371,5272022Assets 2023: $1,051,209Liabilities 2023: $659,925Net Assets 2023: $391,2842023Assets 2024: $1,043,814Liabilities 2024: $639,530Net Assets 2024: $404,2842024

Highlighted filing

2021

Assets$574,062
Liabilities$110,188
Net Assets$463,874

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $697,0762010Expenses 2012: $721,5482012Revenue 2013: $666,466Expenses 2013: $664,921Net Income 2013: $1,5452013Revenue 2014: $717,721Expenses 2014: $672,311Net Income 2014: $45,4102014Revenue 2015: $721,724Expenses 2015: $722,423Net Income 2015: -$6992015Revenue 2016: $785,860Expenses 2016: $739,514Net Income 2016: $46,3462016Revenue 2017: $666,979Expenses 2017: $749,205Net Income 2017: -$82,2262017Revenue 2018: $631,649Expenses 2018: $671,901Net Income 2018: -$40,2522018Revenue 2019: $632,409Expenses 2019: $655,474Net Income 2019: -$23,0652019Revenue 2020: $667,058Expenses 2020: $657,363Net Income 2020: $9,6952020Revenue 2021: $654,718Expenses 2021: $679,039Net Income 2021: -$24,3212021Revenue 2022: $601,874Expenses 2022: $694,221Net Income 2022: -$92,3472022Revenue 2023: $721,016Expenses 2023: $701,259Net Income 2023: $19,7572023Revenue 2024: $666,036Expenses 2024: $653,036Net Income 2024: $13,0002024

Highlighted filing

2021

Revenue$654,718
Expenses$679,039
Net Income-$24,321
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 21, 2022
Return Version
2020v4.1
Gross Receipts
$654,718
Mission and Program Overview

Mission

To provide psychiatric outpatient clinic services.

Psychiatric outpatient clinic

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$335,324$277,972▼ $57,352
Land, Buildings, and Equipment, Net$235,849$223,029▼ $12,820
Accounts Receivable$45,424$46,124▲ $700
Cash and Non-Interest-Bearing Accounts$72,316$23,809▼ $48,507
Prepaid Expenses and Deferred Charges$4,331$3,128▼ $1,203
Total Assets$693,244$574,062▼ $119,182
Liabilities
Accounts Payable and Accrued Expenses$88,009$110,188▲ $22,179
Unsecured Notes Loans Payable$92,040--
Deferred Revenue$25,000--
Total Liabilities$205,049$110,188▼ $94,861
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$488,195$463,874▼ $24,321
Total Net Assets Fund Balance$488,195$463,874▼ $24,321
Total Liabilities and Net Assets / Fund Balance$693,244$574,062▼ $119,182

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$22,657$252,440$275,097
Leasehold Improvements$53,304$122,794$176,098
Land$147,000-$147,000
Equipment$68$65,182$65,250
Other Land Buildings$0$22,638$22,638
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura HughesExecutive DirectorPT$60,272$60,272

Board Members and Trustees

NameTitle
Peter J CuraPresident
Robert BonnevieVice President/director
Barbara EpsteinDirector
Brad BaulerDirector
Joe NortonDirector
Ronald IsaacsonDirector
Sharon BalcomDirector
Jim GordonSecretary
Glen RansdenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$171,116
Program Service Revenue
$482,680
Investment Income
$922
Other Revenue
$0
All Other Contributions
$79,076
Change in Net Assets
$-24,321

Audited Revenue Reconciliation

Revenue per Audited Statements
$654,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,000
Total Revenue per Audited Statements
$655,718
Total Revenue per Form 990
$654,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$544,412
Other Expenses$134,627
Total Fundraising Expense$4,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,442$40,467$111$420,020
Current Officers, Directors, Trustees, and Key Employees$51,231$6,027$3,014$60,272
Payroll Taxes$34,784$3,755$252$38,791
Other Employee Benefits$22,713$2,451$165$25,329
Insurance$15,291$1,748$108$17,147
Occupancy$15,937$665-$16,602
Fees for Services Accounting$13,447$1,651$102$15,200
Office Expenses$12,411$1,340$90$13,841
Depreciation Depletion$12,179$641-$12,820
Information Technology$4,342$469$31$4,842
Other Expenses$1,396$150$10$1,556
All Other Expenses$493$6$612$1,111
Advertising$497$53$4$554
Conferences and Meetings$20--$20
Total Functional Expenses$614,517$59,988$4,534$679,039

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$680,039
Expenses per Audited Statements$679,039
Total Expenses per Form 990$679,039
Expenses Not Reported on Form 990$1,000
Expenses Not Reported on Financial Statements$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
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
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 B, Line 11B

A copy of the 990 is provided to the board of directors. It is reviewed and approved prior to filing the return.

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

The organization regularly monitors and enforces compliance with the policy.

Form 990, Part VI, Section B, Line 15

The process for determining compensation includes review by the board of directors.

Form 990, Part VI, Section C, Line 18

The organization makes all required documents available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes all required documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Programs for People Inc
EIN
04-2609789
Phone
5088793230
Address
98 LINCOLN STREET, FRAMINGHAM, MA 01702

Signing Officer

Name
Peter Cura
Title
President
Phone
5088793230
Signed
2022-01-21

Organization Details

Principal Officer
Peter Cura
Formed
1976
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
15

Preparer

Firm
Murphy Edwards Goncalves & Ferrera Pc
Address
144 TURNPIKE ROAD 340, SOUTHBORO, MA 01772
Preparer
Diana Edwards
Phone
5082297900
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IRS990/ProgramServiceRevenueGrp/Desc0FRAMINGHAM DAY HOSPITA
IRS990/ProgramServiceRevenueGrp/Desc1PROJECT ADVANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0323445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1159235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0323445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1159235
IRS990/ProgSrvcAccomActy2Grp/Desc0PROJECT ADVANCE-A SUPPORTED WORK PROGRAM DESIGNED TO ENABLE INDIVIDUALS WITH EMOTIONAL DISABILITIES TO OBTAIN CAREER LEVEL EMPLOYMENT IN PRIVATE INDUSTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0196172
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0159235
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt084454
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04307
IRS990/PYOtherExpensesAmt0157725
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0578297
IRS990/PYRevenuesLessExpensesAmt09695
IRS990/PYSalariesCompEmpBnftPaidAmt0499638
IRS990/PYTotalExpensesAmt0657363
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0667058
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-24321
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0323445
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0335324
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0277972
IRS990ScheduleA/HospitalInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt022657
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0252440
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0275097
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt01000
IRS990ScheduleD/DonatedServicesUseFcltsAmt01000
IRS990ScheduleD/EquipmentGrp/BookValueAmt068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065250
IRS990ScheduleD/ExpensesNotReportedAmt01000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0679039
IRS990ScheduleD/LandGrp/BookValueAmt0147000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0147000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053304
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0122794
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0176098
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022638
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022638
IRS990ScheduleD/RevenueNotReportedAmt01000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0654718
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223029
IRS990ScheduleD/TotalExpensesPerForm990Amt0679039
IRS990ScheduleD/TotalRevenuePerForm990Amt0654718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0655718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0680039
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS. IT IS REVIEWED AND APPROVED PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING COMPENSATION INCLUDES REVIEW BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0693244
IRS990/TotalAssetsEOYAmt0574062
IRS990/TotalAssetsGrp/BOYAmt0693244
IRS990/TotalAssetsGrp/EOYAmt0574062
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0171116
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04534
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0614517
IRS990/TotalFunctionalExpensesGrp/TotalAmt0679039
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0205049
IRS990/TotalLiabilitiesEOYAmt0110188
IRS990/TotalLiabilitiesGrp/BOYAmt0205049
IRS990/TotalLiabilitiesGrp/EOYAmt0110188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0488195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0463874
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0614517
IRS990/TotalProgramServiceRevenueAmt0482680
IRS990/TotalReportableCompFromOrgAmt060272
IRS990/TotalRevenueGrp/ExclusionAmt0922
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0482680
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0654718
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0693244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0574062
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt092040
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt098 LINCOLN STREET
IRS990/USAddress/CityNm0FRAMINGHAM
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001702
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.64$0.40$0.67$0.65$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.66$0.39$0.72$0.70$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.65$0.37$0.60$0.69$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.11$0.46$0.65$0.68$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.21$0.49$0.67$0.66$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.12$0.48$0.63$0.66$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.13$0.50$0.63$0.67$0.04
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.67$0.13$0.54$0.67$0.75$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.14$0.62$0.79$0.74$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.19$0.58$0.72$0.72$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.14$0.58$0.72$0.67$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.17$0.53$0.67$0.66$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.19$0.53$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.20$0.60$0.70
Peer Organizations

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