Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2018 • EIN 04-2743790
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$876,946
Down $331,369 (-27%) from 2017
Net Assets
Down$319,745
Down $307,286 (-49%) from 2017
Liabilities
Down$557,201
Down $24,083 (-4.1%) from 2017
Revenue
Down$1,555,340
Down $564,544 (-27%) from 2017
Expenses
Down$1,862,626
Down $109,534 (-5.6%) from 2017
Net Income
Down-$307,286
Down $455,010 (-308%) from 2017
The principal programs of the Organization serve to promote the independence of seniors and persons with disabilities through community-based transportation that is friendly, safe and reliable to help people maintain healthy, mobile and connected lives.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $778,450 | $579,175 | ▼ $199,275 |
| Accounts Receivable | $267,200 | $167,956 | ▼ $99,244 |
| Prepaid Expenses and Deferred Charges | $162,665 | $114,522 | ▼ $48,143 |
| Loans From Officers Directors | - | $43,075 | - |
| Cash and Non-Interest-Bearing Accounts | $0 | $15,293 | ▲ $15,293 |
| Total Assets | $1,208,315 | $876,946 | ▼ $331,369 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $180,341 | $207,672 | ▲ $27,331 |
| Mortgage Notes Payable Secured by Investment Property | $161,629 | $115,562 | ▼ $46,067 |
| Unsecured Notes Loans Payable | $147,944 | $99,522 | ▼ $48,422 |
| Other Liabilities | $91,370 | $91,370 | → $0 |
| Total Liabilities | $581,284 | $557,201 | ▼ $24,083 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $464,449 | $294,745 | ▼ $169,704 |
| Temporarily Rstr Net Assets | $162,582 | $25,000 | ▼ $137,582 |
| Total Net Assets Fund Balance | $627,031 | $319,745 | ▼ $307,286 |
| Total Liabilities and Net Assets / Fund Balance | $1,208,315 | $876,946 | ▼ $331,369 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $573,750 | $760,667 | $1,334,417 |
| Equipment | $5,425 | $142,870 | $148,295 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $162,582 | $25,000 | - | $162,582 | $25,000 |
| 2016 | $319,453 | $339,389 | - | $496,260 | $162,582 |
| 2015 | $556,822 | $249,428 | - | $486,797 | $319,453 |
| 2014 | $693,824 | $120,491 | - | $257,493 | $556,822 |
| 2013 | $551,466 | $380,912 | - | $238,554 | $693,824 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| John Keegan | President | FT | $67,488 | $67,488 |
| Name | Title |
|---|---|
| Cindy Hickey | Director |
| Michelle Mulvena | Director |
| Jennifer Shepard | Clerk |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,017,925 |
| Other Expenses | $844,701 |
| Total Fundraising Expense | $4,577 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $709,928 | $157,657 | - | $867,585 |
| Depreciation Depletion | $199,278 | - | - | $199,278 |
| Other Employee Benefits | $84,340 | - | - | $84,340 |
| Payroll Taxes | $53,737 | $12,263 | - | $66,000 |
| Insurance | $31,588 | $30,689 | - | $62,277 |
| Office Expenses | $4,000 | $17,786 | - | $21,786 |
| Interest | - | $20,607 | - | $20,607 |
| Occupancy | $20,448 | - | - | $20,448 |
| Fees for Services Other | - | $17,742 | - | $17,742 |
| Fees for Services Accounting | - | $15,000 | - | $15,000 |
| Other Expenses | $1,603 | $4,128 | $4,577 | $4,577 |
| All Other Expenses | $541 | $1,534 | - | $2,075 |
| Total Functional Expenses | $1,550,643 | $307,406 | $4,577 | $1,862,626 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,862,626 |
| Total Expenses per Audited Statements | $1,862,626 |
| Total Expenses per Form 990 | $1,862,626 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Marshall Dost | Accounting | Non-interest bearing cash advances made to the Organization during the year | No | $29,093 |
| John Keegan | President | Interest bearing cash advances made to the Organization | No | $13,982 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $43,075 | - |
| Liability | Amount |
|---|---|
| Accrued rent | $91,370 |
“The governing board reviews Form 990 for any errors or omissions and reports any errors, omissions or concerns at the appropriate meetings with the governing board of the Organization. The Secretary will, in writing, report any inputs from the board members back to the Executive Director who will in turn forward these inputs to the independent auditors.”
“Board members are required to acknowledge once elected any affiliations to confirm that no conflicts of interest exist. Board members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their affiliation.”
“Compensation Process for Top Official The Board of Directors of the Organization sets and annually reviews the salary for the Executive Director. The Board of Directors of the Organization annually reviews the salary for all employees, key personnel and/or officers of the Organization.”
“The Organization makes its governing documents, policy statements, and financial statements available to the public upon request and through information provided on its website.”
“FASB issued ASC 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The uncertain tax position standard must be applied to all existing tax positions upon initial adoption. As of June 30, 2018, the Organization had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Organization's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended June 30, 2018. Generally, the Organization's three preceding tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process. The Organization evaluated its uncertain tax positions using the provisions of ASC 450, "Contingencies." Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgement with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 180341 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 207672 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 267200 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 167956 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The principal programs of the Organization serve to promote the independence of seniors and persons with disabilities through community-based transportation that is friendly, safe and reliable to help people maintain healthy, mobile and connected lives. |
| IRS990/AllOtherContributionsAmt | 0 | 32623 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1534 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 541 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2075 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SCM Community Transportation |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6176251191 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 167 Holland Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Somerville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02144 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 15293 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 32623 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 844701 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1522717 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -307286 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1017925 |
| IRS990/CYTotalExpensesAmt | 0 | 1862626 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 4577 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1555340 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 199278 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 199278 |
| IRS990/Desc | 0 | The Organization's primary program service accomplishment is providing transportation services to seniors and persons with disabilities. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 56 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1550643 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 17742 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 17742 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jennifer Shepard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Cindy Hickey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Michelle Mulvena |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | John Keegan |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 67488 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1981 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1555340 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 30689 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 31588 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 62277 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 20607 |
| IRS990/InterestGrp/TotalAmt | 0 | 20607 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 903537 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 778450 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 579175 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1482712 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 43075 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The principal programs of the Organization serve to promote the independence of seniors and persons with disabilities through community-based transportation that is friendly, safe and reliable to help people maintain healthy, mobile and connected lives. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 161629 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 115562 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 627031 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 319745 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 20448 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20448 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 17786 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4000 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21786 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 84340 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 84340 |
| IRS990/OtherExpensesGrp/Desc | 0 | Vehicle expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Bad debt expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Operating supplies and |
| IRS990/OtherExpensesGrp/Desc | 3 | Program activities |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 4577 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 30000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4128 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 445180 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1603 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 445180 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5731 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4577 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 91370 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 91370 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 157657 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 709928 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 867585 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12263 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 53737 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 66000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 162665 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 114522 |
| IRS990/PrincipalOfficerNm | 0 | John Keegan |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 480000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Transportation revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1522717 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1522717 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 364776 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 53 |
| IRS990/PYOtherExpensesAmt | 0 | 898696 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1755055 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 147724 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1073464 |
| IRS990/PYTotalExpensesAmt | 0 | 1972160 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2119884 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -307286 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1522717 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 32623 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 364776 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 269307 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 99601 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 377740 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1144047 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99290 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1144047 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 32623 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 364776 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 269307 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 99601 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 377740 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1144047 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1144047 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 162582 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 25000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 25000 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 162582 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 319453 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 339389 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 162582 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 496260 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 556822 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 249428 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 319453 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 486797 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 693824 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 120491 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 556822 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 257493 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 551466 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 380912 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 693824 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 238554 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5425 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 142870 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 148295 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1862626 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 573750 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 760667 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1334417 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 91370 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accrued rent |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1555340 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FASB issued ASC 740, "Income Taxes" (ASC 740). ASC 740 clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable tax authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The uncertain tax position standard must be applied to all existing tax positions upon initial adoption. As of June 30, 2018, the Organization had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Organization's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended June 30, 2018. Generally, the Organization's three preceding tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process. The Organization evaluated its uncertain tax positions using the provisions of ASC 450, "Contingencies." Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgement with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 1.00000 |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1862626 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 91370 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1555340 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1555340 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1862626 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Marshall Dost |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | John Keegan |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Accounting |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | President |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 29093 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 13982 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Non-interest bearing cash advances made to the Organization during the year |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | Interest bearing cash advances made to the Organization |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 29093 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | 1 |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Operating cash flow |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | Operating cash flow |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 54000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 40000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Marshall Dost |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | John Keegan |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Accounting |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | President |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 43075 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The governing board reviews Form 990 for any errors or omissions and reports any errors, omissions or concerns at the appropriate meetings with the governing board of the Organization. The Secretary will, in writing, report any inputs from the board members back to the Executive Director who will in turn forward these inputs to the independent auditors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Board members are required to acknowledge once elected any affiliations to confirm that no conflicts of interest exist. Board members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their affiliation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Compensation Process for Top Official The Board of Directors of the Organization sets and annually reviews the salary for the Executive Director. The Board of Directors of the Organization annually reviews the salary for all employees, key personnel and/or officers of the Organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization makes its governing documents, policy statements, and financial statements available to the public upon request and through information provided on its website. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 25000 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 876946 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1208315 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 876946 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 32623 |
| IRS990/TotalEmployeeCnt | 0 | 56 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 4577 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 307406 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1550643 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 557201 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 557201 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 319745 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1550643 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1522717 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 67488 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 876946 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 464449 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 294745 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 147944 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 99522 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | www.scmtransporation.org |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2020-04-17 16:48:07Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John Keegan |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6176251191 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-09-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SCM Community Transportation |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Corporation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SCMC |
| ReturnHeader/Filer/EIN | 0 | 042743790 |
| ReturnHeader/Filer/PhoneNum | 0 | 6176251191 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 167 Holland Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Somerville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.