Civic Intelligence

Independence Associates Inc.

990 • Fiscal year 2022 • EIN 04-2701621

Oct 01, 2021 to Sep 30, 2022 • Filed on Mar 22, 2023

100 Laurel Street 122East Bridgewater, MA 02333

(508) 583-2166

Siviq Scores

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

Liabilities / Assets

66th percentile

0.17x

Higher debt load relative to assets than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

44th percentile

4.0%

Higher net margin than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$101,892

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

51st percentile

6.5%

Faster revenue growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$845,215

Up $86,256 (+11%) from 2021

Net Assets

Up

$700,778

Up $77,513 (+12%) from 2021

Liabilities

Up

$144,437

Up $8,743 (+6.4%) from 2021

Revenue

Up

$1,960,718

Up $118,894 (+6.5%) from 2021

Expenses

Up

$1,883,205

Up $175,275 (+10%) from 2021

Net Income

Down

$77,513

Down $56,381 (-42%) from 2021

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: $291,556Liabilities 2010: $221,775Net Assets 2010: $69,7812010Assets 2011: $307,652Liabilities 2011: $209,732Net Assets 2011: $97,9202011Assets 2012: $312,384Liabilities 2012: $218,500Net Assets 2012: $93,8842012Assets 2013: $367,780Liabilities 2013: $247,780Net Assets 2013: $120,0002013Assets 2014: $448,081Liabilities 2014: $147,147Net Assets 2014: $300,9342014Assets 2015: $438,386Liabilities 2015: $159,796Net Assets 2015: $278,5902015Assets 2016: $422,688Liabilities 2016: $157,858Net Assets 2016: $264,8302016Assets 2017: $552,158Liabilities 2017: $163,589Net Assets 2017: $388,5692017Assets 2018: $557,638Liabilities 2018: $166,966Net Assets 2018: $390,6722018Assets 2019: $635,572Liabilities 2019: $173,550Net Assets 2019: $462,0222019Assets 2020: $636,904Liabilities 2020: $147,533Net Assets 2020: $489,3712020Assets 2021: $758,959Liabilities 2021: $135,694Net Assets 2021: $623,2652021Assets 2022: $845,215Liabilities 2022: $144,437Net Assets 2022: $700,7782022Assets 2023: $1,249,483Liabilities 2023: $401,270Net Assets 2023: $848,2132023Assets 2024: $1,144,913Liabilities 2024: $314,819Net Assets 2024: $830,0942024

Highlighted filing

2022

Assets$845,215
Liabilities$144,437
Net Assets$700,778

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $865,3782010Revenue 2011: $975,574Expenses 2011: $947,435Net Income 2011: $28,1392011Revenue 2012: $926,205Expenses 2012: $930,241Net Income 2012: -$4,0362012Revenue 2013: $999,447Expenses 2013: $973,331Net Income 2013: $26,1162013Revenue 2014: $1,291,942Expenses 2014: $1,111,008Net Income 2014: $180,9342014Revenue 2015: $1,210,000Expenses 2015: $1,232,344Net Income 2015: -$22,3442015Revenue 2016: $1,488,794Expenses 2016: $1,502,554Net Income 2016: -$13,7602016Revenue 2017: $1,652,015Expenses 2017: $1,528,276Net Income 2017: $123,7392017Revenue 2018: $1,514,775Expenses 2018: $1,512,672Net Income 2018: $2,1032018Revenue 2019: $1,686,578Expenses 2019: $1,615,228Net Income 2019: $71,3502019Revenue 2020: $1,863,495Expenses 2020: $1,836,146Net Income 2020: $27,3492020Revenue 2021: $1,841,824Expenses 2021: $1,707,930Net Income 2021: $133,8942021Revenue 2022: $1,960,718Expenses 2022: $1,883,205Net Income 2022: $77,5132022Revenue 2023: $2,155,265Expenses 2023: $2,007,830Net Income 2023: $147,4352023Revenue 2024: $2,302,672Expenses 2024: $2,320,791Net Income 2024: -$18,1192024

Highlighted filing

2022

Revenue$1,960,718
Expenses$1,883,205
Net Income$77,513
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Mar 22, 2023
Return Version
2021v4.2
Gross Receipts
$1,960,718
Mission and Program Overview

Mission

Since 1980, ia has worked with people with disabilities providing the resources which enable them to live as independently as they wish in the setting that they choose. Living independently is about dignity, freedom and overcoming the barriers which still exist today for persons with disabilities. As a cross age, cross cultural and cross disability organization, ia works to provide resources to any person with a disability living within the communities we serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$402,790$393,591▼ $9,199
Accounts Receivable$271,269$381,637▲ $110,368
Land, Buildings, and Equipment, Net$39,719$26,372▼ $13,347
Prepaid Expenses and Deferred Charges$15,294$13,728▼ $1,566
Total Assets$758,959$845,215▲ $86,256
Other Assets Total$29,887$29,887→ $0
Liabilities
Accounts Payable and Accrued Expenses$123,637$132,380▲ $8,743
Mortgage Notes Payable Secured by Investment Property$12,057$12,057→ $0
Total Liabilities$135,694$144,437▲ $8,743
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$618,265$695,778▲ $77,513
Net Assets With Donor Restrictions$5,000$5,000→ $0
Total Net Assets Fund Balance$623,265$700,778▲ $77,513
Total Liabilities and Net Assets / Fund Balance$758,959$845,215▲ $86,256

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,530$247,260$262,790
Leasehold Improvements$10,842$23,599$34,441
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven S HigginsExecutive DirectorFT$92,347$9,545$101,892

Board Members and Trustees

NameTitle
Mark D LewisPresident
Anita a AshdonVice President
Jeff FowlerMember
Robert ThayerMember
Elizabeth GraySecretary
Andrew BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,250
Program Service Revenue
$1,955,468
Investment Income
$0
Other Revenue
$4,000
Change in Net Assets
$77,513

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,960,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,960,718
Total Revenue per Form 990
$1,960,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,399,589
Other Expenses$483,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,005,521$9,670-$1,015,191
Other Employee Benefits$156,548$6,200-$162,748
Occupancy$139,627$1,993-$141,620
Current Officers, Directors, Trustees, and Key Employees$100,280$13,675-$113,955
Payroll Taxes$106,833$862-$107,695
Fees for Services Other$54,149$41,663-$95,812
Office Expenses$46,363$6,987-$53,350
Travel$36,391$9,023-$45,414
Insurance$26,615$369-$26,984
Advertising$18,031--$18,031
Depreciation Depletion$13,347--$13,347
All Other Expenses$9,991$416-$10,407
Other Expenses$3,935$3,342-$7,277
Information Technology$2,455$2,002-$4,457
Interest-$710-$710
Total Functional Expenses$1,774,845$108,360$0$1,883,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,883,205
Total Expenses per Audited Statements$1,883,205
Total Expenses per Form 990$1,883,205
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
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 8B

No committees have been formed to act with authority on behalf of the governing body.

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

The board of directors receives, reviews and approves the audited financial statements which serve as the basis for the accountant-prepared form 990. The board of directors then receives the draft form 990 via email for review prior to filing.

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

Members of the board of directors, officers, management and staff members shall annually disclose any anticipated or possible involvement that they or a member of their immediate family may have with individuals and organizations that might produce a conflict in their work on behalf of independence associates, inc. In addition to the above annual disclosure, each member of the board of directors, officers, management and staff members shall annually sign a statement that affirms that he or she has received, read, understands and agrees to comply with this policy.

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

The board of directors were provided information on the salaries of other executive directors of centers for independent living, they reviewed the budget for increase feasibility and approved increases consistent with annual evaluation of work performance.

Form 990, Part VI, Section C, Line 18

The financial statements, form 990, and state charities filing (form pc) are available to the public on the massachusetts state attorney general's website. Governing documents are available on the massachusetts secretary of state's website. Form 1023 is available upon request from the organization.

Form 990, Part VI, Section C, Line 19

Policies are not made available to the public. See schedule o disclosure to form 990, part vi, section c, line 18

Filing and Contact Details

Filer

Filer Name
Independence Associates Inc
EIN
04-2701621
Phone
5085832166
Address
100 LAUREL STREET 122, EAST BRIDGEWATER, MA 02333

Signing Officer

Name
Mary Ellen Gatto
Title
Business Manager
Phone
5085832166
Signed
2023-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ellen Gatto
Formed
1980
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
34
Volunteers
0

Preparer

Firm
Marcum Llp
Address
155 SOUTH MAIN STREET SUITE 100, PROVIDENCE, RI 02903
Preparer
David Fontaine
Phone
4016004500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There were not any changes in the independent accountant and the oversight process has not changed from prior years.

FORM 990, PART V, LINE 7G:

The organization did not receive any contributions of qualified intellectual property during the year, and therefore was not required to file form 8899.

FORM 990, PART V, LINE 7H:

The organization did not receive any contributions of cars, boats, airplanes, and other vehicles during the year, and therefore, was not required to file form 1098-c.

Financial Statement Notes

PART X, LINE 2:

The agency is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code"). The agency is, however, subject to the tax on unrelated business income, if any such income exists. In addition, the agency qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2). The agency recognizes and measures its unrecognized tax positions and assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information becomes available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized income taxes, if identified, would be classified as additional income taxes in the statements of activities. Management has not identified any uncertain tax positions at september 30, 2022 and 2021. The agency is subject to routine audits by taxing jurisdictions, generally for a period of 3 years, however, there are currently no audits for any periods in progress.

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IRS990/OtherExpensesGrp/Desc0EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2CONSUMER TRANSITION
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01586
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19862
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23342
IRS990/OtherExpensesGrp/ProgramServicesAmt038912
IRS990/OtherExpensesGrp/ProgramServicesAmt16050
IRS990/OtherExpensesGrp/ProgramServicesAmt29797
IRS990/OtherExpensesGrp/ProgramServicesAmt33935
IRS990/OtherExpensesGrp/TotalAmt040498
IRS990/OtherExpensesGrp/TotalAmt115912
IRS990/OtherExpensesGrp/TotalAmt29797
IRS990/OtherExpensesGrp/TotalAmt37277
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04000
IRS990/OtherRevenueTotalAmt04000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09670
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01005521
IRS990/OtherSalariesAndWagesGrp/TotalAmt01015191
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0862
IRS990/PayrollTaxesGrp/ProgramServicesAmt0106833
IRS990/PayrollTaxesGrp/TotalAmt0107695
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015294
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013728
IRS990/PrincipalOfficerNm0MARY ELLEN GATTO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MEDICAID
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01295898
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1659570
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01295898
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1659570
IRS990/ProgSrvcAccomActy2Grp/Desc0PRE-EMPLOYMENT TRANSITION SERVICES ASSISTS PEOPLE WITH DISABILITIES TRANSITIONING FROM NURSING HOMES OR OTHER INSTITUTIONALIZED SETTINGS INTO THE COMMUNITY AS WELL AS YOUTH TRANSITIONING FROM SCHOOL LIFE TO ADULTHOOD.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt094923
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0134442
IRS990/ProgSrvcAccomActy3Grp/Desc0THE PERSONAL CARE ATTENDANT (PCA) PROGRAM IS A PROGRAM THAT IS MANAGED BY THE CONSUMER, AND FUNDED BY MASSHEALTH. THIS PROGRAM ENABLES INDIVIDUALS WITH A PERMANENT OR LONG-TERM DISABILITY TO LIVE INDEPENDENTLY AT HOME WITH THE SERVICES NECESSARY TO REMAIN INDEPENDENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0622342
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0666489
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VOCATIONAL REHABILITATION SERVICES PROVIDE INDIVIDUALS WITH DISABILITIES THE SKILLS AND RESOURCES TO LEAD TO SUCCESSFUL INDEPENDENT EMPLOYMENT. 40 CONSUMERS WERE SERVED.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1OTHER PROGRAM SERVICES RELATED TO CARES ACT AND DME (DURIBLE MEDICAL EQUIPMENT) REUSE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt095200
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt154809
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0106703
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt154610
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01106
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0440802
IRS990/PYOtherRevenueAmt05
IRS990/PYProgramServiceRevenueAmt01840713
IRS990/PYRevenuesLessExpensesAmt0133894
IRS990/PYSalariesCompEmpBnftPaidAmt01267128
IRS990/PYTotalExpensesAmt01707930
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01841824
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt077513
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0977243
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01297148
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01239204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01338248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01260260
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01153774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06288634
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0119
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0659570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0602615
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0525195
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0423260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0358133
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02568773
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0119
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03059
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02749
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09864
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt08857407
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01956718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01841819
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01863443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01683520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01511907
IRS990ScheduleA/Total509Grp/TotalAmt08857407
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01960718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01841824
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01863494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01686579
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01514775
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08867390
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt015530
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0247260
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0262790
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01883205
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010842
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023599
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034441
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01960718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"). THE AGENCY IS, HOWEVER, SUBJECT TO THE TAX ON UNRELATED BUSINESS INCOME, IF ANY SUCH INCOME EXISTS. IN ADDITION, THE AGENCY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE AGENCY RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS AND ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION BECOMES AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED INCOME TAXES, IF IDENTIFIED, WOULD BE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENTS OF ACTIVITIES. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2022 AND 2021. THE AGENCY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, GENERALLY FOR A PERIOD OF 3 YEARS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026372
IRS990ScheduleD/TotalExpensesPerForm990Amt01883205
IRS990ScheduleD/TotalRevenuePerForm990Amt01960718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01960718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01883205
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE BEEN FORMED TO ACT WITH AUTHORITY ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS RECEIVES, REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS WHICH SERVE AS THE BASIS FOR THE ACCOUNTANT-PREPARED FORM 990. THE BOARD OF DIRECTORS THEN RECEIVES THE DRAFT FORM 990 VIA EMAIL FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, MANAGEMENT AND STAFF MEMBERS SHALL ANNUALLY DISCLOSE ANY ANTICIPATED OR POSSIBLE INVOLVEMENT THAT THEY OR A MEMBER OF THEIR IMMEDIATE FAMILY MAY HAVE WITH INDIVIDUALS AND ORGANIZATIONS THAT MIGHT PRODUCE A CONFLICT IN THEIR WORK ON BEHALF OF INDEPENDENCE ASSOCIATES, INC. IN ADDITION TO THE ABOVE ANNUAL DISCLOSURE, EACH MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, MANAGEMENT AND STAFF MEMBERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT HE OR SHE HAS RECEIVED, READ, UNDERSTANDS AND AGREES TO COMPLY WITH THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS WERE PROVIDED INFORMATION ON THE SALARIES OF OTHER EXECUTIVE DIRECTORS OF CENTERS FOR INDEPENDENT LIVING, THEY REVIEWED THE BUDGET FOR INCREASE FEASIBILITY AND APPROVED INCREASES CONSISTENT WITH ANNUAL EVALUATION OF WORK PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCIAL STATEMENTS, FORM 990, AND STATE CHARITIES FILING (FORM PC) ARE AVAILABLE TO THE PUBLIC ON THE MASSACHUSETTS STATE ATTORNEY GENERAL'S WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE ON THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE. FORM 1023 IS AVAILABLE UPON REQUEST FROM THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC. SEE SCHEDULE O DISCLOSURE TO FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE WERE NOT ANY CHANGES IN THE INDEPENDENT ACCOUNTANT AND THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY DURING THE YEAR, AND THEREFORE WAS NOT REQUIRED TO FILE FORM 8899.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES, AND OTHER VEHICLES DURING THE YEAR, AND THEREFORE, WAS NOT REQUIRED TO FILE FORM 1098-C.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART V, LINE 7G:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART V, LINE 7H:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0758959
IRS990/TotalAssetsEOYAmt0845215
IRS990/TotalAssetsGrp/BOYAmt0758959
IRS990/TotalAssetsGrp/EOYAmt0845215
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01250
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108360
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01774845
IRS990/TotalFunctionalExpensesGrp/TotalAmt01883205
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0135694
IRS990/TotalLiabilitiesEOYAmt0144437
IRS990/TotalLiabilitiesGrp/BOYAmt0135694
IRS990/TotalLiabilitiesGrp/EOYAmt0144437
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0623265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0700778
IRS990/TotalOtherCompensationAmt09545
IRS990/TotalOtherProgSrvcExpenseAmt0150009
IRS990/TotalOtherProgSrvcRevenueAmt0161313

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.$1.14$0.31$0.83$2.30$2.32$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.40$0.85$2.16$2.01$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.14$0.70$1.96$1.88$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.14$0.62$1.84$1.71$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.15$0.49$1.86$1.84$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.17$0.46$1.69$1.62$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.17$0.39$1.51$1.51$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.16$0.39$1.65$1.53$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.26$1.49$1.50$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.16$0.28$1.21$1.23$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.15$0.30$1.29$1.11$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.25$0.12$1.00$0.97$0.03
2012Summary only. Only limited summary data is available for this year.$0.31$0.22$0.09$0.93$0.93$0.00
2011Summary only. Only limited summary data is available for this year.$0.31$0.21$0.10$0.98$0.95$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.22$0.07$0.87