Civic Intelligence

Incompass Human Services Inc.

990 • Fiscal year 2015 • EIN 04-6111877

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 03, 2015

285 Mill RoadChelmsford, MA 01824

(978) 349-3000

Siviq Scores

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

Liabilities / Assets

67th percentile

0.44x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

47th percentile

0.22x

Higher debt load relative to revenue than 47% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

53rd percentile

3.8%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

40th percentile

$146,674

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

66th percentile

5.6%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,118,861

Up $429,872 (+5.6%) from 2014

Net Assets

Up

$4,538,588

Up $445,445 (+11%) from 2014

Liabilities

Down

$3,580,273

Down $15,573 (-0.4%) from 2014

Revenue

Up

$16,263,092

Up $1,968,414 (+14%) from 2014

Expenses

Up

$15,644,053

Up $1,654,697 (+12%) from 2014

Net Income

Up

$619,039

Up $313,717 (+103%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $6,394,347Liabilities 2011: $3,345,143Net Assets 2011: $3,049,2042011Assets 2012: $7,111,801Liabilities 2012: $3,808,946Net Assets 2012: $3,302,8552012Assets 2013: $6,915,966Liabilities 2013: $3,385,609Net Assets 2013: $3,530,3572013Assets 2014: $7,688,989Liabilities 2014: $3,595,846Net Assets 2014: $4,093,1432014Assets 2015: $8,118,861Liabilities 2015: $3,580,273Net Assets 2015: $4,538,5882015Assets 2016: $8,270,358Liabilities 2016: $3,750,596Net Assets 2016: $4,519,7622016Assets 2017: $8,095,650Liabilities 2017: $3,438,860Net Assets 2017: $4,656,7902017Assets 2018: $8,374,110Liabilities 2018: $4,514,795Net Assets 2018: $3,859,3152018Assets 2019: $9,617,082Liabilities 2019: $6,318,953Net Assets 2019: $3,298,1292019Assets 2020: $18,859,986Liabilities 2020: $14,203,060Net Assets 2020: $4,656,9262020Assets 2021: $23,754,768Liabilities 2021: $14,640,892Net Assets 2021: $9,113,8762021Assets 2022: $20,699,476Liabilities 2022: $10,595,559Net Assets 2022: $10,103,9172022Assets 2023: $31,477,446Liabilities 2023: $22,162,177Net Assets 2023: $9,315,2692023Assets 2024: $33,188,980Liabilities 2024: $23,210,299Net Assets 2024: $9,978,6812024Assets 2025: $44,101,220Liabilities 2025: $31,001,272Net Assets 2025: $13,099,9482025

Highlighted filing

2015

Assets$8,118,861
Liabilities$3,580,273
Net Assets$4,538,588

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $12,584,4982011Expenses 2012: $12,980,6532012Revenue 2013: $13,322,124Expenses 2013: $13,218,755Net Income 2013: $103,3692013Revenue 2014: $14,294,678Expenses 2014: $13,989,356Net Income 2014: $305,3222014Revenue 2015: $16,263,092Expenses 2015: $15,644,053Net Income 2015: $619,0392015Revenue 2016: $16,438,857Expenses 2016: $16,252,352Net Income 2016: $186,5052016Revenue 2017: $16,696,285Expenses 2017: $16,767,420Net Income 2017: -$71,1352017Revenue 2018: $16,139,548Expenses 2018: $17,056,480Net Income 2018: -$916,9322018Revenue 2019: $17,125,504Expenses 2019: $17,518,493Net Income 2019: -$392,9892019Revenue 2020: $28,567,767Expenses 2020: $29,113,262Net Income 2020: -$545,4952020Revenue 2021: $31,489,565Expenses 2021: $26,135,516Net Income 2021: $5,354,0492021Revenue 2022: $30,738,909Expenses 2022: $28,248,271Net Income 2022: $2,490,6382022Revenue 2023: $29,410,588Expenses 2023: $30,604,244Net Income 2023: -$1,193,6562023Revenue 2024: $36,635,371Expenses 2024: $36,234,483Net Income 2024: $400,8882024Revenue 2025: $44,698,138Expenses 2025: $41,270,341Net Income 2025: $3,427,7972025

Highlighted filing

2015

Revenue$16,263,092
Expenses$15,644,053
Net Income$619,039
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 3, 2015
Return Version
2014v5.0
Gross Receipts
$17,293,931
Mission and Program Overview

Mission

To provide residential, recreational and habilitational services to developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,881,428$3,777,104▼ $104,324
Investments in Publicly Traded Securities$1,918,528$1,911,554▼ $6,974
Accounts Receivable$1,007,281$1,065,931▲ $58,650
Cash and Non-Interest-Bearing Accounts$492,287$923,513▲ $431,226
Prepaid Expenses and Deferred Charges$167,542$231,203▲ $63,661
Savings and Temporary Cash Investments$40,151$29,558▼ $10,593
Intangible Assets$26,419$18,292▼ $8,127
Total Assets$7,688,989$8,118,861▲ $429,872
Other Assets Total$155,353$161,706▲ $6,353
Liabilities
Tax Exempt Bond Liabilities$1,725,889$1,651,922▼ $73,967
Accounts Payable and Accrued Expenses$819,171$897,427▲ $78,256
Mortgage Notes Payable Secured by Investment Property$767,092$775,394▲ $8,302
Other Liabilities$163,704$115,549▼ $48,155
Escrow Account Liability$85,353$91,706▲ $6,353
Deferred Revenue$34,637$48,275▲ $13,638
Total Liabilities$3,595,846$3,580,273▼ $15,573
Net Assets / Fund Balance
Unrestricted Net Assets$4,093,143$4,538,588▲ $445,445
Total Net Assets Fund Balance$4,093,143$4,538,588▲ $445,445
Total Liabilities and Net Assets / Fund Balance$7,688,989$8,118,861▲ $429,872

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,987,001$666,010$2,653,011
Leasehold Improvements$688,266$776,781$1,465,047
Equipment$120,082$885,708$1,005,790
Land$827,537-$827,537
Other Land Buildings$154,218$133,117$287,335

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$191,496-▼ $596-$190,900
2013$167,109-▲ $24,387-$191,496
2012$154,353-▲ $12,756-$167,109
2011$144,314-▲ $10,039-$154,353
2010$151,543-▲ $1,325$8,554$144,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jean PhelpsChief Executive OfficerFT$131,100$15,574$146,674
Steve CeliChief Financial OfficerFT$106,785$520$107,305

Board Members and Trustees

NameTitle
Pamela AnastasiPresident
Timothy WhiteVice President
Donna DeveauDirector
Gary ReeseDirector
Marybeth R MassiminoDirector
Par SouthDirector
Patrick KimeraDirector
Robert MccormackDirector
Will SoucyDirector
Steven D GeoffroySecretary
James G CullenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,064,054
Program Service Revenue
$3,866,271
Investment Income
$260,250
Other Revenue
$72,517
All Other Contributions
$27,223
Change in Net Assets
$619,039

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,246,814
Revenue Not Reported on Financial Statements
$16,278
Revenue Not Reported on Form 990
$-161,813
Total Revenue per Audited Statements
$16,085,001
Total Revenue per Form 990
$16,263,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,514,674
Other Expenses$5,129,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,117,916$503,659-$8,621,575
Occupancy$1,163,632$95,383-$1,259,015
Other Employee Benefits$835,998$55,125-$891,123
Payroll Taxes$681,110$57,926-$739,036
Depreciation Depletion$290,897$46,278-$337,175
Current Officers, Directors, Trustees, and Key Employees-$262,940-$262,940
Office Expenses$90,841$84,857-$175,698
All Other Expenses$70,771$66,400-$137,171
Interest$112,347$10,393-$122,740
Insurance$94,763$17,736-$112,499
Fees for Services Other$8,967$93,498-$102,465
Fees for Services Management$92,412$3,350-$95,762
Other Expenses$76,798$3,628-$80,426
Conferences and Meetings$4,891$32,957-$37,848
Travel$33,910$2,554-$36,464
Fees for Services Accounting-$36,000-$36,000
Fees for Service Investment Mgmnt Fees-$16,278-$16,278
Information Technology$6,767--$6,767
Fees for Services Legal-$420-$420
Total Functional Expenses$14,239,352$1,404,701$0$15,644,053

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,644,053
Total Expenses per Audited Statements$15,639,556
Expenses per Audited Statements$15,627,775
Expenses Not Reported on Financial Statements$16,278
Expenses Not Reported on Form 990$11,781
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,040
Fundraising Direct Expenses$11,781
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kentucky Derby Event$25,040$25,040$3,491$21,549
Total Events$25,040$25,040$11,781$13,259
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Unrealized Loss on Interest Rate Swap Contract$115,549

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMass Development Finance Agency2007-10-22$2,219,000Ma dev fin agcy ser 2007 bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$2,219,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 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
Yes
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 B, Line 11

The 990 is emailed to the board for review and then a vote is taken to approve the 990 before it is filed.

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

New hires must disclose any relationships with current lifelinks' employees. Written lifelinks policies address conflicts of interest. Board of directors must annually declare in writing any related party interests.

Form 990, Part VI, Section B, Line 15

Annual performance review, with salary adjustments appropriate to lifelinks, inc. And salary ranges for industry, specialty, and geographic market. Written evaluation form by ad-hoc board of directors committee, and individual board member assessments are made of the ceo. Examples of the tools used for salary evaluation include but are not limited to salary survey 2010 and 2013 reports from third sector new england (ma providers council), charity navigator, alas salary review (2007) payscale report (money).

Form 990, Part VI, Section C, Line 18

Annual reports are distributed to interested parties. Pertinent information is posted in newsletters and on lifelinks' website. Also, financial statements are publically available on the state's osd website, as well as on the guidestar non-profit web site and on the lifelinks website.

Form 990, Part VI, Section C, Line 19

Information on how to access these documents or request copies is available on the lifelinks website.

Filing and Contact Details

Filer

Filer Name
Lifelinks Inc
EIN
04-6111877
Phone
9783493000
Address
285 MILL ROAD, CHELMSFORD, MA 01824

Signing Officer

Name
Jean Phelps
Title
Chief Executive Officer
Phone
9783493000
Signed
2015-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jean Phelps
Formed
1955
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
402
Volunteers
50

Preparer

Firm
Alexander Aronson Finning & Co Pc
Address
21 EAST MAIN STREET, WESTBOROUGH, MA 01581
Preparer
Jeffrey Cicolini CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gain on carrying value of interest rate swap contract 48,155.

FORM 990 PART XII, LINE 2C:

Lifelinks audit process did not change from the prior year. Lifelinks has a committee that assumes responsibility for oversight of the audit of their financial statements audited by an independent accountant.

Financial Statement Notes

PART IV, LINE 2B:

Lifelinks is the fiscal agent for various individuals in its programs. Lifelinks receives and disburses funds on behalf of these individuals.

PART V, LINE 4:

To fund new program initiatives

PART X, LINE 2:

Lifelinks accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statement regarding a tax position taken or expected to be taken in a tax return. Lifelinks has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at june 30, 2015 and 2014. Lifelinks's information returns are subject to examination by the federal and state jurisdictions and generally remain open for the most recent three years.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Unrealized gain on carrying value of interest rate swap contract 48,155. Expenses from fundraising event 11,781.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses from fundraising event 11,781.

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHIEF FINANCIAL OFFICER
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IRS990/OtherExpensesGrp/Desc0STIPENDS AND OTHER REIM
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IRS990/OtherExpensesGrp/Desc3TEMPORARY EMPLOYEES
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IRS990/OtherRevenueMiscGrp/Desc1SUB CONTRACT REVENUE
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LIFELINKS DAY HABILITATION PROGRAM IS A COMMUNITY-BASED PROGRAM COMMITTED TO HELPING PEOPLE WITH DEVELOPMENTAL DISABILITIES TO INCREASE AND ENCOURAGE THEIR INDEPENDENCE. THE PROGRAM OCCUPIES A BEAUTIFUL STATE-OF-THE-ART FACILITY THAT IS HANDICAPPED-ACCESSIBLE AND MEETS ALL ADA STANDARDS. THE COMMUNITY CENTER HAS THE CAPACITY TO SERVE 150 INDIVIDUALS WITH A WIDE-RANGE OF DEVELOPMENTAL DISABILITIES AND OTHER CLINICAL SUPPORT NEEDS INCLUDING PEOPLE WITH VISION AND HEARING IMPAIRMENTS, PEOPLE WHO ARE AGING AND/OR MEDICALLY FRAGILE, AND PEOPLE WITH MENTAL HEALTH OR BEHAVIORAL CHALLENGES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03140090
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02819408
IRS990/ProgSrvcAccomActy3Grp/Desc0IN THE SHARED LIVING RESIDENTIAL MODEL, ONE OR TWO INDIVIDUALS LIVE IN THE HOME OF A PROVIDER FAMILY. SHARED LIVING'S UNIQUENESS IS ITS ABILITY TO OFFER THE RICHNESS OF FAMILY LIFE AS THE FOUNDATION FOR PERSONAL, SOCIAL AND EMOTIONAL GROWTH. INDIVIDUALS LIVE IN NATURAL, HOME SETTINGS WHERE THEY LEARN LIFE SKILLS AND PARTICIPATE FULLY IN COMMUNITY LIFE. THE SHARED LIVING PROGRAM IS OVERSEEN BY A PROFESSIONAL TEAM THAT PROVIDES SUPPORT/CONSULTATION, CONDUCT HOME VISITS, AND ENSURE THAT ALL THE INDIVIDUAL'S NEEDS ARE BEING MET.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01693619
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0281518
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY SERVICES:THE LIFELINKS INDEPENDENT LIVING PROGRAM PROVIDES SUPPORTS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES TO LIVE INDEPENDENTLY IN THE COMMUNITY. THE LIFELINKS COMMUNITY SERVICES TEAM HELPS MORE THAN 50 MILD TO MODERATELY DEVELOPMENTALLY DISABLED ADULTS WHO LIVE IN THEIR OWN APARTMENTS OR WITH A ROOMMATE IN THE GREATER LOWELL AREA. SERVICES ARE AVAILABLE 7 DAYS A WEEK AND CAN RANGE FROM AS FEW AS 2 HOURS PER MONTH TO AS MANY AS 2 HOURS PER DAY DEPENDING ON THE LEVEL OF NEED. FAMILY SUPPORT CENTERTHE LIFELINKS FAMILY SUPPORT CENTER IS A REFERRAL AND SUPPORT PROGRAM FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, PROVIDING AND RECOMMENDING APPROPRIATE RESOURCES THAT WILL IMPROVE QUALITY OF LIFE AND STABILITY WITHIN THE HOME AND COMMUNITY. SERVICES ARE FAMILY DIRECTED AND FLEXIBLE IN ORDER TO MEET THE NEEDS OF EACH INDIVIDUAL SITUATION. THE LIFELINKS FAMILY SUPPORT CENTER IS AVAILABLE TO HELP ANY GREATER LOWELL FAMILY WITH AN INDIVIDUAL WITH A DEVELOPMENTAL DISABILITY LIVING AT HOME WITH THEM. THE DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION (DESE) AND DEPARTMENT OF DEVELOPMENTAL SERVICES (DDS) PROGRAM, OPERATED BY THE LIFELINKS FAMILY SUPPORT CENTER, ENABLES FAMILIES WITH CHILDREN WITH SEVERE DISABILITIES REQUIRING INTENSIVE SUPPORTS TO CONTINUE TO LIVE AT HOME AND AVOID COSTLY RESIDENTIAL PLACEMENTS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.1$31.0$13.1$44.7$41.3$3.43
2024Detailed filing. Detailed filing data is available for this year.$33.2$23.2$9.98$36.6$36.2$0.40
2023Detailed filing. Detailed filing data is available for this year.$31.5$22.2$9.32$29.4$30.6$1.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.7$10.6$10.1$30.7$28.2$2.49
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$14.6$9.11$31.5$26.1$5.35
2020Summary only. Only limited summary data is available for this year.$18.9$14.2$4.66$28.6$29.1$0.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.62$6.32$3.30$17.1$17.5$0.39
2018Detailed filing. Detailed filing data is available for this year.$8.37$4.51$3.86$16.1$17.1$0.92
2017Detailed filing. Detailed filing data is available for this year.$8.10$3.44$4.66$16.7$16.8$0.07
2016Detailed filing. Detailed filing data is available for this year.$8.27$3.75$4.52$16.4$16.3$0.19
2015Detailed filing. Detailed filing data is available for this year.$8.12$3.58$4.54$16.3$15.6$0.62
2014Detailed filing. Detailed filing data is available for this year.$7.69$3.60$4.09$14.3$14.0$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.92$3.39$3.53$13.3$13.2$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$3.81$3.30$13.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.39$3.35$3.05$12.6
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits