Civic Intelligence

Programs for People Inc.

990 • Fiscal year 2023 • EIN 04-2609789

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 14, 2024

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

88th percentile

0.63x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

0.92x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

47th percentile

2.7%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$61,154

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

45th percentile

2.8%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,051,209

Up $28,455 (+2.8%) from 2022

Net Assets

Up

$391,284

Up $19,757 (+5.3%) from 2022

Liabilities

Up

$659,925

Up $8,698 (+1.3%) from 2022

Revenue

Up

$721,016

Up $119,142 (+20%) from 2022

Expenses

Up

$701,259

Up $7,038 (+1.0%) from 2022

Net Income

Up

$19,757

Up $112,104 (+121%) from 2022

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

2023

Assets$1,051,209
Liabilities$659,925
Net Assets$391,284

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

2023

Revenue$721,016
Expenses$701,259
Net Income$19,757
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 14, 2024
Return Version
2022v5.0
Gross Receipts
$721,016
Mission and Program Overview

Mission

To provide psychiatric outpatient clinic services.

Psychiatric outpatient clinic

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$736,026$595,079▼ $140,947
Accounts Receivable$44,577$211,472▲ $166,895
Land, Buildings, and Equipment, Net$210,209$200,143▼ $10,066
Cash and Non-Interest-Bearing Accounts$29,673$42,246▲ $12,573
Prepaid Expenses and Deferred Charges$2,269$2,269→ $0
Total Assets$1,022,754$1,051,209▲ $28,455
Liabilities
Unsecured Notes Loans Payable$500,000$500,000→ $0
Accounts Payable and Accrued Expenses$151,227$126,591▼ $24,636
Deferred Revenue-$33,334-
Total Liabilities$651,227$659,925▲ $8,698
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$354,844$372,826▲ $17,982
Net Assets With Donor Restrictions$16,683$18,458▲ $1,775
Total Net Assets Fund Balance$371,527$391,284▲ $19,757
Total Liabilities and Net Assets / Fund Balance$1,022,754$1,051,209▲ $28,455

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,067$267,030$275,097
Leasehold Improvements$45,008$131,090$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$61,154$61,154

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$212,465
Program Service Revenue
$488,498
Investment Income
$20,053
Other Revenue
$0
All Other Contributions
$61,977
Change in Net Assets
$19,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$721,016
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$721,016
Total Revenue per Form 990
$721,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$542,394
Other Expenses$158,865
Total Fundraising Expense$4,592
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,609$37,955-$417,564
Current Officers, Directors, Trustees, and Key Employees$51,981$6,199$2,974$61,154
Payroll Taxes$34,965$3,718$245$38,928
Occupancy$30,188$1,258-$31,446
Other Employee Benefits$22,191$2,396$161$24,748
Fees for Services Accounting$18,465$405$130$19,000
Interest$17,250$719-$17,969
Insurance$13,821$1,579$98$15,498
Depreciation Depletion$9,563$503-$10,066
Office Expenses$6,157$704$44$6,905
Information Technology$3,394$347$23$3,764
Fees for Services Other-$1,705-$1,705
All Other Expenses$725$49$869$1,643
Other Expenses$6,898$985$45$985
Advertising$353$38$3$394
Conferences and Meetings$48--$48
Total Functional Expenses$637,381$59,286$4,592$701,259

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$706,726
Total Expenses per Audited Statements$706,726
Total Expenses per Form 990$706,726
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
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
2024-02-14

Organization Details

Principal Officer
Peter Cura
Formed
1976
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
11
Volunteers
15

Preparer

Firm
Murphy Edwards Goncalves & Ferrera Pc
Address
144 TURNPIKE ROAD 200, SOUTHBORO, MA 01772
Preparer
Diana Edwards
Phone
5082297900
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IRS990/OtherExpensesGrp/ProgramServicesAmt26898
IRS990/OtherExpensesGrp/TotalAmt035420
IRS990/OtherExpensesGrp/TotalAmt17124
IRS990/OtherExpensesGrp/TotalAmt26898
IRS990/OtherExpensesGrp/TotalAmt3985
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037955
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0379609
IRS990/OtherSalariesAndWagesGrp/TotalAmt0417564
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0245
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03718
IRS990/PayrollTaxesGrp/ProgramServicesAmt034965
IRS990/PayrollTaxesGrp/TotalAmt038928
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02269
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02269
IRS990/PrincipalOfficerNm0PETER CURA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621400
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/Desc0FRAMINGHAM DAY HOSPITA
IRS990/ProgramServiceRevenueGrp/Desc1PROJECT ADVANCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0281384
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1207114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0281384
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1207114
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/ExpenseAmt0164200
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0206877
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0127151
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0925
IRS990/PYOtherExpensesAmt0138165
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0473798
IRS990/PYRevenuesLessExpensesAmt0-92347
IRS990/PYSalariesCompEmpBnftPaidAmt0556056
IRS990/PYTotalExpensesAmt0694221
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0601874
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt019757
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0281621
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0736026
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0595079
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/BookValueAmt08067
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0267030
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0275097
IRS990ScheduleD/EquipmentGrp/BookValueAmt068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065250
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0706726
IRS990ScheduleD/LandGrp/BookValueAmt0147000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0147000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045008
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0131090
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0176098
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022638
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022638
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0721016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0200143
IRS990ScheduleD/TotalExpensesPerForm990Amt0706726
IRS990ScheduleD/TotalRevenuePerForm990Amt0721016
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0721016
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0706726
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/TotalAssetsBOYAmt01022754
IRS990/TotalAssetsEOYAmt01051209
IRS990/TotalAssetsGrp/BOYAmt01022754
IRS990/TotalAssetsGrp/EOYAmt01051209
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0212465
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04592
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0637381
IRS990/TotalFunctionalExpensesGrp/TotalAmt0701259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0651227
IRS990/TotalLiabilitiesEOYAmt0659925
IRS990/TotalLiabilitiesGrp/BOYAmt0651227
IRS990/TotalLiabilitiesGrp/EOYAmt0659925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0371527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0391284
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0637381
IRS990/TotalProgramServiceRevenueAmt0488498
IRS990/TotalReportableCompFromOrgAmt061154
IRS990/TotalRevenueGrp/ExclusionAmt020053
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0488498
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0721016
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01022754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01051209
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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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