Civic Intelligence

Westbay Community Action Inc

EIN 05-0311985 • 501(c)3 • Warwick, RI

Profile

To organize, plan and provide social services to low income and elderly individuals

224 Buttonwoods AvenueWarwick, RI 02886

www.westbaycap.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.47x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.22x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

39th percentile

0.9%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

94th percentile

60%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

40%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Down

$9,208,086

Down $533,273 (-5.5%) from 2023

Liabilities

Down

$4,210,852

Down $398,936 (-8.7%) from 2023

Net Assets

Down

$4,997,234

Down $134,337 (-2.6%) from 2023

Revenue

Down

$19,504,347

Down $1,271,756 (-6.1%) from 2023

Expenses

Down

$19,638,684

Down $958,236 (-4.7%) from 2023

Net Income

Down

-$134,337

Down $313,520 (-175%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $3,828,061Liabilities 2010: $816,074Net Assets 2010: $3,011,9872010Assets 2011: $3,809,360Liabilities 2011: $695,000Net Assets 2011: $3,114,3602011Assets 2012: $3,862,975Liabilities 2012: $652,770Net Assets 2012: $3,210,2052012Assets 2013: $3,872,205Liabilities 2013: $620,908Net Assets 2013: $3,251,2972013Assets 2014: $4,089,768Liabilities 2014: $822,677Net Assets 2014: $3,267,0912014Assets 2015: $4,234,046Liabilities 2015: $1,026,329Net Assets 2015: $3,207,7172015Assets 2016: $4,172,961Liabilities 2016: $932,576Net Assets 2016: $3,240,3852016Assets 2017: $4,071,955Liabilities 2017: $983,651Net Assets 2017: $3,088,3042017Assets 2018: $3,524,213Liabilities 2018: $752,649Net Assets 2018: $2,771,5642018Assets 2019: $3,554,523Liabilities 2019: $798,273Net Assets 2019: $2,756,2502019Assets 2020: $4,420,454Liabilities 2020: $1,223,188Net Assets 2020: $3,197,2662020Assets 2021: $6,947,657Liabilities 2021: $2,574,322Net Assets 2021: $4,373,3352021Assets 2022: $6,092,318Liabilities 2022: $1,139,930Net Assets 2022: $4,952,3882022Assets 2023: $9,741,359Liabilities 2023: $4,609,788Net Assets 2023: $5,131,5712023Assets 2024: $9,208,086Liabilities 2024: $4,210,852Net Assets 2024: $4,997,2342024

Highlighted filing

2024

Assets$9,208,086
Liabilities$4,210,852
Net Assets$4,997,234

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $9,835,3002010Expenses 2011: $9,116,3252011Expenses 2012: $8,476,0532012Revenue 2013: $8,840,419Expenses 2013: $8,799,327Net Income 2013: $41,0922013Revenue 2014: $8,551,784Expenses 2014: $8,535,990Net Income 2014: $15,7942014Revenue 2015: $8,950,139Expenses 2015: $9,009,513Net Income 2015: -$59,3742015Revenue 2016: $9,128,568Expenses 2016: $9,095,900Net Income 2016: $32,6682016Revenue 2017: $8,551,687Expenses 2017: $8,703,768Net Income 2017: -$152,0812017Revenue 2018: $8,505,445Expenses 2018: $8,822,185Net Income 2018: -$316,7402018Revenue 2019: $9,406,203Expenses 2019: $9,421,517Net Income 2019: -$15,3142019Revenue 2020: $10,203,407Expenses 2020: $9,762,391Net Income 2020: $441,0162020Revenue 2021: $14,101,139Expenses 2021: $12,925,070Net Income 2021: $1,176,0692021Revenue 2022: $14,825,814Expenses 2022: $14,246,761Net Income 2022: $579,0532022Revenue 2023: $20,776,103Expenses 2023: $20,596,920Net Income 2023: $179,1832023Revenue 2024: $19,504,347Expenses 2024: $19,638,684Net Income 2024: -$134,3372024

Highlighted filing

2024

Revenue$19,504,347
Expenses$19,638,684
Net Income-$134,337

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.21$4.21$5.00$19.5$19.6$0.13
2023Detailed filing. Detailed filing data is available for this year.$9.74$4.61$5.13$20.8$20.6$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.09$1.14$4.95$14.8$14.2$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.95$2.57$4.37$14.1$12.9$1.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.42$1.22$3.20$10.2$9.76$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.80$2.76$9.41$9.42$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$0.75$2.77$8.51$8.82$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.98$3.09$8.55$8.70$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.93$3.24$9.13$9.10$0.03
2015Detailed filing. Detailed filing data is available for this year.$4.23$1.03$3.21$8.95$9.01$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.09$0.82$3.27$8.55$8.54$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.62$3.25$8.84$8.80$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.65$3.21$8.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.70$3.11$9.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.82$3.01$9.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$19,529,797
Mission and Program Overview

Mission

To organize, plan and provide social services to low income and elderly individuals

To empower and mobilize people through our programs, partnerships, and advocacy to gain greater self-sufficiency

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,478,510$2,220,358▼ $258,152
Cash and Non-Interest-Bearing Accounts$1,770,571$2,139,092▲ $368,521
Land, Buildings, and Equipment, Net$1,228,682$1,474,134▲ $245,452
Accounts Receivable$471,859$503,688▲ $31,829
Prepaid Expenses and Deferred Charges$230,966$68,547▼ $162,419
Inventories for Sale or Use$69,920$21,840▼ $48,080
Total Assets$9,741,359$9,208,086▼ $533,273
Other Assets Total$3,490,851$2,780,427▼ $710,424
Liabilities
Other Liabilities$3,546,937$3,143,141▼ $403,796
Accounts Payable and Accrued Expenses$841,647$855,485▲ $13,838
Mortgage Notes Payable Secured by Investment Property$221,204$212,226▼ $8,978
Total Liabilities$4,609,788$4,210,852▼ $398,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,131,387$4,328,981▲ $197,594
Net Assets With Donor Restrictions$1,000,184$668,253▼ $331,931
Total Net Assets Fund Balance$5,131,571$4,997,234▼ $134,337
Total Liabilities and Net Assets / Fund Balance$9,741,359$9,208,086▼ $533,273

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$804,109$882,389$1,686,498
Equipment$196,563$425,587$622,150
Land$389,575-$389,575
Leasehold Improvements$83,887$94,918$178,805
Other Assets Org$2,780,427--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul a SaleraPresident/CEOFT$178,995$6,543$185,538
Heather BragaCFOFT$135,162$13,046$148,208
Jenna TietzeDirector of AdministrationFT$112,692$4,715$117,407
Sarah Lopatka-fariaChief Program OfficerFT$112,698$4,581$117,279

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Alert Ambulance ServiceMedical Respite NursingPO BOX 9395, Fall River, MA 02720-9395$949,289
Wesgate SecurityMedical Respite Security596 TIOGUE AVENUE, Conventry, RI 02816$489,671
Comfort SystemsWeatherization Contractor16 WHITMAN STREET, Conventry, RI 02816$418,014
Encore CateringNutrition & Childrens Center Meal Provid1736 ELMWOOD AVENUE, Warwick, RI 02888$370,122
Kwik Plumbing & HeatingWeatherization ContractorPO BOX 19475, Johnston, RI 02919$298,265
Revenue and Support

Revenue Composition

Contributions and Grants
$17,757,825
Program Service Revenue
$1,615,734
Investment Income
$0
Other Revenue
$130,788
All Other Contributions
$3,865,844
Change in Net Assets
$-134,337

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Food Inventory$1,971,229$1.93 / POUND
Total Noncash Contributions$1,971,229-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,895,739
Salaries, Compensation, and Employee Benefits$5,742,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,663,439$794,912-$4,458,351
Fees for Services Other$1,961,909$256,642-$2,218,551
Other Expenses$1,166,659$115-$1,166,659
Occupancy$1,107,742$5,576-$1,113,318
All Other Expenses$411,806$100,327-$512,133
Office Expenses$381,937$103,233-$485,170
Payroll Taxes$374,581$48,109-$422,690
Other Employee Benefits$359,683$47,616-$407,299
Current Officers, Directors, Trustees, and Key Employees$298,521$64,775-$363,296
Insurance$69,396$120,805-$190,201
Depreciation Depletion$65,328$60,109-$125,437
Conferences and Meetings$103,319$12,555-$115,874
Pension Plan Contributions$80,634$10,675-$91,309
Advertising$77,176$6,451-$83,627
Fees for Services Accounting-$65,035-$65,035
Travel$42,262$874-$43,136
Fees for Services Legal-$14,475-$14,475
Interest-$13,214-$13,214
Total Functional Expenses$17,903,633$1,735,051$0$19,638,684
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,901
Fundraising Direct Expenses$25,450
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$42,004$42,004$15,480$26,524
Midland Catalog Fundraiser$897$897$20$877
Total Events$42,901$42,901$25,450$17,451
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases Liabilities$2,850,888
Advances on Grants$292,253
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The by-laws were amended and restated effective june 20, 2024.

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

The ceo, cfo, and members of the finance committee review the 990, which is then provided to members of the board prior to filing.

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

The board is required to sign a conflict of interest form and must denote any interest that could give rise to conflicts.

Form 990, Part VI, Section B, Line 15

Ceo salary increases are approved by the board, and the ceo approves salary increases for other officers or key employees.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and audited financial statements are made public upon request.

Filing and Contact Details

Filer

Filer Name
Westbay Community Action Inc
EIN
05-0311985
Phone
4017324666
Address
224 BUTTONWOODS AVENUE, WARWICK, RI 02886

Signing Officer

Name
Paul Salera
Title
President / CEO
Phone
4017324666
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Salera
Formed
1966
Legal Domicile
Ri
Voting Board Members
14
Independent Board Members
14
Employees
123
Volunteers
300

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
500 EXCHANGE STREET SUITE 9-100, PROVIDENCE, RI 02903
Preparer
Michael Criscione
Phone
4014214800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants, contractors etc:: program service expenses 1,961,909. Management and general expenses 256,642. Fundraising expenses 0. Total expenses 2,218,551.

FORM 990, PART XII, LINE 2C:

The organization has an active finance committee that meets with the auditors to review the audited financial statements and any issues or concerns raised during the audit process. The statements are then presented by the committee to the entire board of directors. The organization periodically goes out to bid for audit services. Once bids are received they are reviewed and the board selects the independent audit firm. This process has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

Westbay qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code ("irc"). As a not-for-profit entity, westbay is subject to unrelated business income tax ("ubit"), if applicable. In accordance with fasb asc 740, income taxes, westbay applies the "more likely than not" threshold to the recognition and derecognition of tax positions for its financial statements. Management has evaluated westbay's tax positions and has concluded that there were no uncertain tax positions that qualified for either recognition or disclosure in the financial statements. Westbay files an informational tax return in the u.s. Federal jurisdiction.

Raw XML AppendixShowing 400 of 704 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.

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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO EMPOWER AND MOBILIZE PEOPLE THROUGH OUR PROGRAMS, PARTNERSHIPS, AND ADVOCACY TO GAIN GREATER SELF-SUFFICIENCY
IRS990/AdvertisingGrp/ManagementAndGeneralAmt06451
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