Civic Intelligence

Lee Youth Association Inc.

990 • Fiscal year 2020 • EIN 04-2700429

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 15, 2021

PO Box 115Lee, MA 01238-0115

(413) 243-5532

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.12x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

89th percentile

68%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

44%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$426,569

Up $173,318 (+68%) from 2019

Net Assets

Up

$376,108

Up $228,737 (+155%) from 2019

Liabilities

Down

$50,461

Down $55,419 (-52%) from 2019

Revenue

Up

$1,047,400

Up $319,986 (+44%) from 2019

Expenses

Up

$818,663

Up $45,539 (+5.9%) from 2019

Net Income

Up

$228,737

Up $274,447 (+600%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $71,655Liabilities 2011: $0Net Assets 2011: $71,6552011Assets 2012: $85,495Liabilities 2012: $0Net Assets 2012: $85,4952012Assets 2013: $109,208Liabilities 2013: $0Net Assets 2013: $109,2082013Assets 2014: $102,604Liabilities 2014: $0Net Assets 2014: $102,6042014Assets 2015: $63,664Liabilities 2015: $0Net Assets 2015: $63,6642015Assets 2016: $105,633Liabilities 2016: $0Net Assets 2016: $105,6332016Assets 2017: $134,414Liabilities 2017: $3,023Net Assets 2017: $131,3912017Assets 2018: $188,980Liabilities 2018: $1,997Net Assets 2018: $186,9832018Assets 2019: $253,251Liabilities 2019: $105,880Net Assets 2019: $147,3712019Assets 2020: $426,569Liabilities 2020: $50,461Net Assets 2020: $376,1082020Assets 2021: $441,952Liabilities 2021: $102,727Net Assets 2021: $339,2252021Assets 2022: $624,843Liabilities 2022: $124,167Net Assets 2022: $500,6762022Assets 2023: $780,028Liabilities 2023: $149,822Net Assets 2023: $630,2062023Assets 2024: $920,149Liabilities 2024: $227,750Net Assets 2024: $692,3992024

Highlighted filing

2020

Assets$426,569
Liabilities$50,461
Net Assets$376,108

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $461,6142011Expenses 2012: $483,7372012Revenue 2013: $499,686Expenses 2013: $475,974Net Income 2013: $23,7122013Revenue 2014: $456,709Expenses 2014: $463,313Net Income 2014: -$6,6042014Revenue 2015: $443,763Expenses 2015: $482,703Net Income 2015: -$38,9402015Revenue 2016: $465,016Expenses 2016: $423,047Net Income 2016: $41,9692016Revenue 2017: $483,047Expenses 2017: $457,289Net Income 2017: $25,7582017Revenue 2018: $567,466Expenses 2018: $511,874Net Income 2018: $55,5922018Revenue 2019: $727,414Expenses 2019: $773,124Net Income 2019: -$45,7102019Revenue 2020: $1,047,400Expenses 2020: $818,663Net Income 2020: $228,7372020Revenue 2021: $819,390Expenses 2021: $856,272Net Income 2021: -$36,8822021Revenue 2022: $1,197,728Expenses 2022: $1,036,277Net Income 2022: $161,4512022Revenue 2023: $1,409,730Expenses 2023: $1,280,199Net Income 2023: $129,5312023Revenue 2024: $1,362,572Expenses 2024: $1,300,379Net Income 2024: $62,1932024

Highlighted filing

2020

Revenue$1,047,400
Expenses$818,663
Net Income$228,737
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 15, 2021
Return Version
2019v5.0
Gross Receipts
$1,067,574
Mission and Program Overview

Mission

To promote civic unity, community happiness, and good citizenship by encouraging the constructive use of leisure time for youths, children, and adults through wholesome recreation, education, neighborliness, self- development and service to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$115,165$325,101▲ $209,936
Accounts Receivable$97,580$64,781▼ $32,799
Land, Buildings, and Equipment, Net$38,821$33,822▼ $4,999
Prepaid Expenses and Deferred Charges$1,685$2,045▲ $360
Total Assets$253,251$426,569▲ $173,318
Other Assets Total-$820-
Liabilities
Other Liabilities$23,888$24,746▲ $858
Deferred Revenue$79,039$16,126▼ $62,913
Accounts Payable and Accrued Expenses$2,953$9,589▲ $6,636
Total Liabilities$105,880$50,461▼ $55,419
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$147,371$376,108▲ $228,737
Total Net Assets Fund Balance$147,371$376,108▲ $228,737
Total Liabilities and Net Assets / Fund Balance$253,251$426,569▲ $173,318

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,160$2,460$15,620
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ali ZabianPresident
Daniel KinneyDirector
John DonovanDirector
Kerry BurkeDirector
Maura StantonDirector
Michelle PuleriDirector
Pam NaventiDirector
Sandra DignardDirector
Tobey SimoneDirector
Heidi CooperClerk
Sam SorrentinoTreasurer
Paula MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$168,052
Program Service Revenue
$634,615
Investment Income
$142,204
Other Revenue
$102,529
All Other Contributions
$31,156
Change in Net Assets
$228,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$656,900
Other Expenses$161,763
Total Fundraising Expense$12,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$456,461$127,288$8,966$592,715
Payroll Taxes$35,767$10,219$465$46,451
Insurance$16,302$5,559-$21,861
Fees for Services Accounting-$17,860-$17,860
Other Employee Benefits$5,091$12,476$167$17,734
All Other Expenses$11,218$6,310-$17,528
Office Expenses$6,297$3,194$2,429$11,920
Fees for Services Other$9,347$595$26$9,968
Other Expenses$9,552$12,107-$9,552
Depreciation Depletion$5,371$728-$6,099
Advertising-$452-$452
Fees for Services Legal-$293-$293
Total Functional Expenses$587,475$219,135$12,053$818,663
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,276
Fundraising Direct Expenses$2,347
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$11,759
Accrued Vacation$11,220
Accrued Expenses$933
Employee Payroll Deductions Payable$834
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive director and president of the board will review the returns before they are filed.

Form 990, Page 6, Part VI, Line 19

Books are available upon request

Filing and Contact Details

Filer

Filer Name
Lee Youth Association Inc
EIN
04-2700429
Phone
4132435532
Address
PO BOX 115, LEE, MA 01238-0115

Signing Officer

Name
Ali Zabian
Title
President
Phone
4132435532
Signed
2021-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ali Zabian
Formed
1980
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
27
Volunteers
50

Preparer

Firm
Brazee & Huban Cpas
Address
55 WENDELL AVE SUITE 2ND FL, PITTSFIELD, MA 01201-6388
Preparer
Austin E Brazee
Phone
4134439157
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote civic unity, community happiness, and good citizenship by encouraging the constructive use of leisure time for youths, children, and adults through wholesome recreation, education, neighborliness, self- development and service to the community.

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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0458664
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0519133
IRS990/ProgSrvcAccomActy3Grp/Desc0ATHLETIC PROGRAMS TO DEVELOP AND IMPROVE SKILLS OF COMMUNITY YOUTH WHILE DEVELOPING CHARACTER, INTRODUCING THE IMPORTANCE OF TEAMWORK AND CREATING AN OVERALL ENJOYABLE EXPERIENCE FOR EVERYONE.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034687
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt024378
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0107598
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt0211538
IRS990/PYOtherRevenueAmt04214
IRS990/PYProgramServiceRevenueAmt0615586
IRS990/PYRevenuesLessExpensesAmt0-45710
IRS990/PYSalariesCompEmpBnftPaidAmt0561586
IRS990/PYTotalExpensesAmt0773124
IRS990/PYTotalRevenueAmt0727414
IRS990/ReconcilationRevenueExpnssAmt0228737
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt091104
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0107598
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0111378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0103403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0116833
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02460
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011759
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3834
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3EMPLOYEE PAYROLL DEDUCTIONS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013160
IRS990ScheduleD/TotalLiabilityAmt024746
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE CIVIC UNITY, COMMUNITY HAPPINESS, AND GOOD CITIZENSHIP BY ENCOURAGING THE CONSTRUCTIVE USE OF LEISURE TIME FOR YOUTHS, CHILDREN, AND ADULTS THROUGH WHOLESOME RECREATION, EDUCATION, NEIGHBORLINESS, SELF- DEVELOPMENT AND SERVICE TO THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE BOARD WILL REVIEW THE RETURNS BEFORE THEY ARE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOKS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0219135
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0587475
IRS990/TotalFunctionalExpensesGrp/TotalAmt0818663
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0105880
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0876419
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01047400
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253251
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0426569
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0170 MAPLE ST
IRS990/USAddress/CityNm0LEE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001238
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0LEEYOUTH.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALI ZABIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04132435532
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEE YOUTH ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LEEY
ReturnHeader/Filer/EIN0042700429
ReturnHeader/Filer/PhoneNum04132435532
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 115
ReturnHeader/Filer/USAddress/CityNm0LEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd0012380115
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042585832
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRAZEE & HUBAN CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 WENDELL AVE SUITE 2ND FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0012016388
ReturnHeader/PreparerPersonGrp/PhoneNum04134439157
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AUSTIN E BRAZEE
ReturnHeader/ReturnTs02021-03-09T16:15:07-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.23$0.69$1.36$1.30$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.78$0.15$0.63$1.41$1.28$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.12$0.50$1.20$1.04$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.10$0.34$0.82$0.86$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$1.05$0.82$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.11$0.15$0.73$0.77$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.57$0.51$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.48$0.46$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.47$0.42$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.44$0.48$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.46$0.46$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.50$0.48$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.46
Peer Organizations

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