Civic Intelligence

Independent Living Resources Inc

EIN 04-2776020 • 501(c)3 • Florence, MA

Profile

Independent living training

C/O Chris Palames 659 Park Hill RdFlorence, MA 01062

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.16x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.87x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

3rd percentile

-1296%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

13th percentile

-70%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-97%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$7,561

Down $17,998 (-70%) from 2023

Liabilities

Up

$1,247

Up $636 (+104%) from 2023

Net Assets

Down

$6,314

Down $18,634 (-75%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin3rd percentile

Revenue

Down

$1,438

Down $43,603 (-97%) from 2023

Expenses

Down

$20,072

Down $2,356 (-11%) from 2023

Net Income

Down

-$18,634

Down $41,247 (-182%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $33,824Liabilities 2011: $11,5452011Assets 2012: $38,976Liabilities 2012: $2,6482012Assets 2013: $43,249Liabilities 2013: $3,1652013Assets 2014: $80,421Liabilities 2014: $44,5562014Assets 2015: $126,428Liabilities 2015: $5,5012015Assets 2016: $65,531Liabilities 2016: $1,1342016Assets 2017: $32,781Liabilities 2017: $1,1342017Assets 2018: $27,030Liabilities 2018: $1,6462018Assets 2019: $8,482Liabilities 2019: $02019Assets 2020: $1,716Liabilities 2020: $671Net Assets 2020: $1,0452020Assets 2021: $7,440Liabilities 2021: $1,000Net Assets 2021: $6,4402021Assets 2022: $2,335Liabilities 2022: $0Net Assets 2022: $2,3352022Assets 2023: $25,559Liabilities 2023: $611Net Assets 2023: $24,9482023Assets 2024: $7,561Liabilities 2024: $1,247Net Assets 2024: $6,3142024

Highlighted filing

2024

Assets$7,561
Liabilities$1,247
Net Assets$6,314
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2011: $20,966Expenses 2011: $26,728Net Income 2011: -$5,7622011Revenue 2012: $28,200Expenses 2012: $14,151Net Income 2012: $14,0492012Revenue 2013: $43,668Expenses 2013: $39,912Net Income 2013: $3,7562013Revenue 2014: $68,438Expenses 2014: $72,657Net Income 2014: -$4,2192014Revenue 2015: $176,850Expenses 2015: $86,788Net Income 2015: $90,0622015Revenue 2016: $96,249Expenses 2016: $152,779Net Income 2016: -$56,5302016Revenue 2017: $79,878Expenses 2017: $112,628Net Income 2017: -$32,7502017Revenue 2018: $84,400Expenses 2018: $90,663Net Income 2018: -$6,2632018Revenue 2019: $8,450Expenses 2019: $25,352Net Income 2019: -$16,9022019Revenue 2020: $6,360Expenses 2020: $13,797Net Income 2020: -$7,4372020Revenue 2021: $10,473Expenses 2021: $5,078Net Income 2021: $5,3952021Revenue 2022: $2,106Expenses 2022: $6,211Net Income 2022: -$4,1052022Revenue 2023: $45,041Expenses 2023: $22,428Net Income 2023: $22,6132023Revenue 2024: $1,438Expenses 2024: $20,072Net Income 2024: -$18,6342024

Highlighted filing

2024

Revenue$1,438
Expenses$20,072
Net Income-$18,634
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,561
Liabilities
$1,247
Net assets
$6,314
Revenue
$1,438
Expenses
$20,072
Net income
-$18,634
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.06$0.01$0.20$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.45$0.22$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.02$0.06$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.10$0.05$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.06$0.14$0.07
2019Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.25$0.17
2018Summary only. Only limited summary data is available for this year.$0.27$0.02$0.84$0.91$0.06
2017Summary only. Only limited summary data is available for this year.$0.33$0.01$0.80$1.13$0.33
2016Summary only. Only limited summary data is available for this year.$0.66$0.01$0.96$1.53$0.57
2015Summary only. Only limited summary data is available for this year.$1.26$0.06$1.77$0.87$0.90
2014Summary only. Only limited summary data is available for this year.$0.80$0.45$0.68$0.73$0.04
2013Summary only. Only limited summary data is available for this year.$0.43$0.03$0.44$0.40$0.04
2012Summary only. Only limited summary data is available for this year.$0.39$0.03$0.28$0.14$0.14
2011Summary only. Only limited summary data is available for this year.$0.34$0.12$0.21$0.27$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2025
Return Version
2024v5.2
Gross Receipts
$1,438
Mission and Program Overview

Mission

Independent living training

Program Services

DescriptionGrantsExpenses
PROGRAM DEVELOPMENT AND PUBLIC EDUCATION RELATED TO THE AMERICANS WITH DISABILITIES ACT.-$15,789
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRIS PALAMESExecutive DirecPT$0--
JUDY KIMBERLYSecretary-$0--
NOREEN HESSIONDirector-$0--
PETER KRAVITZPresident-$0--
CAROLE ZOOMDirector-$0--
BARRY BERSTEINTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Independent Living Resources Inc
EIN
04-2776020
Phone
4135844393
Address
C/O CHRIS PALAMES 659 PARK HILL RD, FLORENCE, MA 01062

Signing Officer

Name
Chris Palames
Title
Executive Director
Signed
2025-07-30
Discuss with paid preparer
Yes

Preparer

Firm
David J Decker CPA
Address
6 SOUTH EAST ST, AMHERST, MA 01002
Preparer
David Decker
Phone
4132568660
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $21”

Other Expenses.1005

“Travel $337”

Other Expenses.1

“AUTOMOBILE EXPENSE $4873”

Other Expenses.2

“contract labor $3701”

Other Expenses.3

“OTHER $1225”

Other Expenses.4

“BOOKKEEPING $335”

Other Expenses.5

“annual report $35”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $611 Accounts Payable and Accrued Expenses - Ending $1247”

Raw XML Appendix159 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHRIS PALAMES
IRS990EZ/BooksInCareOfDetail/PhoneNum04135844393
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0659 PARK HILL ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0florence
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001062
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025559
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07561
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01438
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18634
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025559
IRS990EZ/Form990TotalAssetsGrp/EOYAmt07561
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt01438
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt024948
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06314
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt024948
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06314
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRIS PALAMES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JUDY KIMBERLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NOREEN HESSION
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PETER KRAVITZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CAROLE ZOOM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BARRY BERSTEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Direc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010527
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0INDEPENDENT LIVING TRAINING
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROGRAM DEVELOPMENT AND PUBLIC EDUCATION RELATED TO THE AMERICANS WITH DISABILITIES ACT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015789
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09545
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0611
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01247
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt020072
IRS990EZ/TotalProgramServiceExpensesAmt015789
IRS990EZ/TotalRevenueAmt01438
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt045041
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010473
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt061058
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04360
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84350
IRS990ScheduleA/PublicSupportPY170Pct00.77610
IRS990ScheduleA/PublicSupportTotal170Amt051500
IRS990ScheduleA/SubstantialContributorsTotAmt09558
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt045041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010473
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt061058
IRS990ScheduleA/TotalSupportAmt061058
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $21
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $337
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUTOMOBILE EXPENSE $4873
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3contract labor $3701
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER $1225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOKKEEPING $335
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6annual report $35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $611 Accounts Payable and Accrued Expenses - Ending $1247
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS PALAMES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT LIVING RESOURCES INC
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0042776020
ReturnHeader/Filer/PhoneNum04135844393
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O CHRIS PALAMES 659 PARK HILL RD
ReturnHeader/Filer/USAddress/CityNm0FLORENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001062
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043251074
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID J DECKER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 SOUTH EAST ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMHERST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001002
ReturnHeader/PreparerPersonGrp/PhoneNum04132568660
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Decker
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-04T07:42:42-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.