Civic Intelligence

Ica Group Incorporated

990 • Fiscal year 2021 • EIN 04-2628399

Jun 01, 2020 to May 31, 2021 • Filed on Mar 28, 2022

136 West Street No 1Northampton, MA 01060

(617) 232-8765

Siviq Scores

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

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

14th percentile

-13%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

71st percentile

$103,079

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

5th percentile

-16%

Faster asset growth than 5% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-6.4%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,252,138

Down $241,144 (-16%) from 2020

Net Assets

Down

$721,994

Down $232,146 (-24%) from 2020

Liabilities

Down

$530,144

Down $8,998 (-1.7%) from 2020

Revenue

Down

$1,813,258

Down $123,767 (-6.4%) from 2020

Expenses

Down

$2,045,404

Down $407,315 (-17%) from 2020

Net Income

Up

-$232,146

Up $283,548 (+55%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $520,259Liabilities 2011: $76,718Net Assets 2011: $443,5412011Assets 2012: $527,050Liabilities 2012: $76,826Net Assets 2012: $450,2242012Assets 2013: $553,260Liabilities 2013: $108,730Net Assets 2013: $444,5302013Assets 2014: $381,065Liabilities 2014: $111,736Net Assets 2014: $269,3292014Assets 2015: $325,746Liabilities 2015: $55,132Net Assets 2015: $270,6142015Assets 2016: $355,974Liabilities 2016: $82,585Net Assets 2016: $273,3892016Assets 2017: $460,408Liabilities 2017: $64,398Net Assets 2017: $396,0102017Assets 2018: $731,561Liabilities 2018: $105,680Net Assets 2018: $625,8812018Assets 2019: $1,573,799Liabilities 2019: $103,965Net Assets 2019: $1,469,8342019Assets 2020: $1,493,282Liabilities 2020: $539,142Net Assets 2020: $954,1402020Assets 2021: $1,252,138Liabilities 2021: $530,144Net Assets 2021: $721,9942021Assets 2022: $987,983Liabilities 2022: $591,021Net Assets 2022: $396,9622022Assets 2023: $1,576,070Liabilities 2023: $871,854Net Assets 2023: $704,2162023Assets 2024: $883,166Liabilities 2024: $854,087Net Assets 2024: $29,0792024

Highlighted filing

2021

Assets$1,252,138
Liabilities$530,144
Net Assets$721,994

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $486,9892011Revenue 2012: $372,971Expenses 2012: $548,709Net Income 2012: -$175,7382012Revenue 2013: $535,129Expenses 2013: $540,823Net Income 2013: -$5,6942013Revenue 2014: $429,995Expenses 2014: $605,196Net Income 2014: -$175,2012014Revenue 2015: $587,734Expenses 2015: $586,449Net Income 2015: $1,2852015Revenue 2016: $658,222Expenses 2016: $655,447Net Income 2016: $2,7752016Revenue 2017: $1,094,606Expenses 2017: $971,985Net Income 2017: $122,6212017Revenue 2018: $1,503,091Expenses 2018: $1,273,220Net Income 2018: $229,8712018Revenue 2019: $2,501,476Expenses 2019: $1,657,523Net Income 2019: $843,9532019Revenue 2020: $1,937,025Expenses 2020: $2,452,719Net Income 2020: -$515,6942020Revenue 2021: $1,813,258Expenses 2021: $2,045,404Net Income 2021: -$232,1462021Revenue 2022: $198,354Expenses 2022: $132,235Net Income 2022: $66,1192022Revenue 2023: $1,973,126Expenses 2023: $1,882,197Net Income 2023: $90,9292023Revenue 2024: $1,258,872Expenses 2024: $1,934,009Net Income 2024: -$675,1372024

Highlighted filing

2021

Revenue$1,813,258
Expenses$2,045,404
Net Income-$232,146
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Mar 28, 2022
Return Version
2020v4.2
Gross Receipts
$1,813,258
Mission and Program Overview

Mission

The ica group's mission is to change the nature of work by advancing businesses and institutions that center worker voice, grow worker wealth, and build worker power.

The ica group supports the development of employee owned and community owned businesses. Additionally, ica provides analysis and support to not-for-profit corporations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$951,956$759,575▼ $192,381
Pledges and Grants Receivable$417,794$343,586▼ $74,208
Accounts Receivable$54,065$90,808▲ $36,743
Land, Buildings, and Equipment, Net$36,891$22,510▼ $14,381
Prepaid Expenses and Deferred Charges$4,737$10,745▲ $6,008
Investments Other Securities$10,351$10,614▲ $263
Total Assets$1,493,282$1,252,138▼ $241,144
Other Assets Total$17,488$14,300▼ $3,188
Liabilities
Unsecured Notes Loans Payable$255,529$275,885▲ $20,356
Accounts Payable and Accrued Expenses$183,613$254,259▲ $70,646
Mortgage Notes Payable Secured by Investment Property$100,000$0▼ $100,000
Total Liabilities$539,142$530,144▼ $8,998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$654,140$721,994▲ $67,854
Net Assets With Donor Restrictions$300,000$0▼ $300,000
Total Net Assets Fund Balance$954,140$721,994▼ $232,146
Total Liabilities and Net Assets / Fund Balance$1,493,282$1,252,138▼ $241,144

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,172$26,025$43,197
Leasehold Improvements$5,338$1,862$7,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David HammerPresident & Executive DirecFT$103,079$103,079
Janet Van LiereDirector & Director CommunFT$87,445$87,445

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,006,864
Program Service Revenue
$806,131
Investment Income
$263
Other Revenue
$0
All Other Contributions
$751,335
Change in Net Assets
$-232,146

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,813,258
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,813,258
Total Revenue per Form 990
$1,813,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,446,183
Other Expenses$599,221
Total Fundraising Expense$16,323
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,100,816$58,554$11,711$1,171,081
Other Employee Benefits$172,541$9,178$1,836$183,555
Occupancy$104,823$5,895$1,179$111,897
Payroll Taxes$86,055$4,577$915$91,547
Advertising$45,795--$45,795
Office Expenses$37,572$5,479$400$43,451
Fees for Services Accounting-$19,625-$19,625
Depreciation Depletion$13,518$719$144$14,381
Conferences and Meetings$11,293--$11,293
Other Expenses$10,513$581$116$11,210
Travel$2,108$112$22$2,242
Total Functional Expenses$1,924,361$104,720$16,323$2,045,404

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,045,404
Total Expenses per Audited Statements$2,045,404
Total Expenses per Form 990$2,045,404
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
Backup withholding compliance
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
No
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 A, Line 6

The organization has members. The members are permanent part-time and full-time employees of the ica group that have been employed at least six months and approved by two-thirds of the membership.

Form 990, Part VI, Section A, Line 7A

The members elect the board of directors.

Form 990, Part VI, Section B, Line 11B

The board of directors review and approve the form 990 before it is filed.

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

At the annual meeting all officers are required to submit a written conflict of interest disclosure form. The conflict of interest policy pertains to all employees and directors of the organization.

Form 990, Part VI, Section B, Line 15A

Annually, a subcommittee of independent directors reviews the executive director's compensation and evaluates the appropriateness in the context of compensation for not for profit executives with similar responsibilities in the same geographic area. The subcommittee keeps a record of its conclusions.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Ica Group Inc
EIN
04-2628399
Phone
6172328765
Address
136 WEST STREET NO 1, NORTHAMPTON, MA 01060

Signing Officer

Name
David Hammer
Title
Executive Director
Phone
6172328765
Signed
2022-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hammer
Formed
1978
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
7
Employees
20
Volunteers
7

Preparer

Firm
Boisselle Morton & Wolkowicz Llp
Address
48 BAY ROAD PO BOX 374, HADLEY, MA 01035
Preparer
Joseph P Wolkowicz CPA
Phone
4135870099
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's process for providing oversight of the audit and the selection of an independent auditor has not changed during the tax year.

Raw XML AppendixShowing 400 of 511 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0915
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04577
IRS990/PayrollTaxesGrp/ProgramServicesAmt086055
IRS990/PayrollTaxesGrp/TotalAmt091547
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0417794
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0343586
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04737
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010745
IRS990/PrincipalOfficerNm0DAVID HAMMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0CONSULTING FEES
IRS990/ProgramServiceRevenueGrp/Desc1ALTERNATIVE STAFF FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0779337
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt126794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0779337
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt126794
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE ALTERNATIVE STAFFING AS A MEANS TO CREATE JOBS FOR LOW INCOME COMMUNITIES AND PROVIDE TECHNICAL ASSISTANCE TO ALTERNATIVE STAFFING ORGANIZATIONS. ICA DEVELOPED AND MANAGES THE ALTERNATIVE STAFFING ALLIANCE, AN ASSOCIATION OF OVER TWO DOZEN ALTERNATIVE STAFFING AGENCIES. ICA PROVIDES A RANGE OF SERVICES TO SUPPORT THE FIELD OF PRACTICE, INCLUDING RESEARCH, EDUCATION, AND MANAGEMENT TROUBLESHOOTING. IN THE PAST YEAR, ALTERNATIVE STAFFING AGENCIES THAT WE WORKED WITH PLACED A SIGNIFICANT NUMBER OF INDIVIDUALS WITH OBSTACLES TO EMPLOYMENT IN PAID WORK POSITIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt094883
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt026794
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01126677
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0690
IRS990/PYOtherExpensesAmt0858263
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0809658
IRS990/PYRevenuesLessExpensesAmt0-515694
IRS990/PYSalariesCompEmpBnftPaidAmt01594456
IRS990/PYTotalExpensesAmt02452719
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01937025
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-232146
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0779337
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0349325
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0679264
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0250000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt01528589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01006864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01063883
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01561525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0720714
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0410446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04763432
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0263
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0690
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0806131
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0809658
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0939863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0782371
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0684119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04022142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0263
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0690
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt041
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01088
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.62760
IRS990ScheduleA/PublicSupportPY509Pct00.66060
IRS990ScheduleA/PublicSupportTotal509Amt05514708
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0731867
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01081258
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0503477
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0704264
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0250000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03270866
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0731867
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0831258
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0154152
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt025000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01742277
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01812995
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01873541
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02501388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01503085
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01094565
IRS990ScheduleA/Total509Grp/TotalAmt08785574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01813258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01874231
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02501476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01503091
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01094606
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08786662
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/EquipmentGrp/BookValueAmt017172
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026025
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043197
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02045404
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05338
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01862
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07200
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01813258
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022510
IRS990ScheduleD/TotalExpensesPerForm990Amt02045404
IRS990ScheduleD/TotalRevenuePerForm990Amt01813258
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01813258
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02045404
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS. THE MEMBERS ARE PERMANENT PART-TIME AND FULL-TIME EMPLOYEES OF THE ICA GROUP THAT HAVE BEEN EMPLOYED AT LEAST SIX MONTHS AND APPROVED BY TWO-THIRDS OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT THE ANNUAL MEETING ALL OFFICERS ARE REQUIRED TO SUBMIT A WRITTEN CONFLICT OF INTEREST DISCLOSURE FORM. THE CONFLICT OF INTEREST POLICY PERTAINS TO ALL EMPLOYEES AND DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, A SUBCOMMITTEE OF INDEPENDENT DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION AND EVALUATES THE APPROPRIATENESS IN THE CONTEXT OF COMPENSATION FOR NOT FOR PROFIT EXECUTIVES WITH SIMILAR RESPONSIBILITIES IN THE SAME GEOGRAPHIC AREA. THE SUBCOMMITTEE KEEPS A RECORD OF ITS CONCLUSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S PROCESS FOR PROVIDING OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT AUDITOR HAS NOT CHANGED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOCAL ENTERPRISE ASSISTANCE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042763724
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LENDING TO COOPERATIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01330 BEACON STREET SUITE 355
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BROOKLINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.88$0.85$0.03$1.26$1.93$0.68
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.87$0.70$1.97$1.88$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.59$0.40$0.20$0.13$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.53$0.72$1.81$2.05$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.54$0.95$1.94$2.45$0.52
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.10$1.47$2.50$1.66$0.84
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.11$0.63$1.50$1.27$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.06$0.40$1.09$0.97$0.12
2016Summary only. Only limited summary data is available for this year.$0.36$0.08$0.27$0.66$0.66$0.00
2015Summary only. Only limited summary data is available for this year.$0.33$0.06$0.27$0.59$0.59$0.00
2014Summary only. Only limited summary data is available for this year.$0.38$0.11$0.27$0.43$0.61$0.18
2013Summary only. Only limited summary data is available for this year.$0.55$0.11$0.44$0.54$0.54$0.01
2012Summary only. Only limited summary data is available for this year.$0.53$0.08$0.45$0.37$0.55$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.08$0.44$0.49