Civic Intelligence

Applied Behavioral Concepts Inc

990 • Fiscal year 2018 • EIN 06-1647745

Oct 01, 2017 to Sep 30, 2018 • Filed on Oct 25, 2019

Organization ProfileWWW.ABCAUSTISM.ORG
906 Route 33 EastFreehold, NJ 07728

(732) 918-0850

Siviq Scores

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

Liabilities / Assets

99th percentile

2.74x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.19x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

98th percentile

$293,172

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 31.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

1st percentile

-78%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-9.1%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$66,577

Down $235,454 (-78%) from 2017

Net Assets

Up

-$115,679

Up $262,608 (+69%) from 2017

Liabilities

Down

$182,256

Down $498,062 (-73%) from 2017

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin83rd percentile

Revenue

Down

$945,632

Down $94,753 (-9.1%) from 2017

Expenses

Down

$683,905

Down $530,033 (-44%) from 2017

Net Income

Up

$261,727

Up $435,280 (+251%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$1.0M$500K$0-$500KAssets 2011: $404,438Liabilities 2011: $244,494Net Assets 2011: $159,9442011Assets 2012: $488,866Liabilities 2012: $266,185Net Assets 2012: $222,6812012Assets 2013: $528,139Liabilities 2013: $354,153Net Assets 2013: $173,9862013Assets 2014: $439,529Liabilities 2014: $415,157Net Assets 2014: $24,3722014Assets 2015: $314,667Liabilities 2015: $240,140Net Assets 2015: $74,5272015Assets 2016: $289,107Liabilities 2016: $479,960Net Assets 2016: -$190,8532016Assets 2017: $302,031Liabilities 2017: $680,318Net Assets 2017: -$378,2872017Assets 2018: $66,577Liabilities 2018: $182,256Net Assets 2018: -$115,6792018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2018

Assets$66,577
Liabilities$182,256
Net Assets-$115,679
Open 2018 Filing

Operations Trend

Revenue Growth25th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,582,3222011Revenue 2012: $1,786,279Expenses 2012: $1,723,542Net Income 2012: $62,7372012Revenue 2013: $1,798,588Expenses 2013: $1,847,283Net Income 2013: -$48,6952013Revenue 2014: $1,564,511Expenses 2014: $1,714,125Net Income 2014: -$149,6142014Revenue 2015: $1,600,203Expenses 2015: $1,550,048Net Income 2015: $50,1552015Revenue 2016: $940,800Expenses 2016: $1,206,180Net Income 2016: -$265,3802016Revenue 2017: $1,040,385Expenses 2017: $1,213,938Net Income 2017: -$173,5532017Revenue 2018: $945,632Expenses 2018: $683,905Net Income 2018: $261,7272018Revenue 2019: $0Expenses 2019: -$128Net Income 2019: $1282019

Highlighted filing

2018

Revenue$945,632
Expenses$683,905
Net Income$261,727
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Oct 25, 2019
Return Version
2017v2.3
Gross Receipts
$945,632
Mission and Program Overview

Mission

Applied behavioral concepts, inc ("abc") provides a wide range of services to individials with autism spectrum disorders, their families, and the community. Abc is dedicated to providing high quality trainings and services based on the principles of applied behavior analysis (aba).

The organization is dedicated to serving individuals with autism and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$261,998$50,835▼ $211,163
Cash and Non-Interest-Bearing Accounts$39,583$15,742▼ $23,841
Prepaid Expenses and Deferred Charges$450$0▼ $450
Total Assets$302,031$66,577▼ $235,454
Liabilities
Other Liabilities$659,905$182,256▼ $477,649
Accounts Payable and Accrued Expenses$20,413$0▼ $20,413
Total Liabilities$680,318$182,256▼ $498,062
Net Assets / Fund Balance
Unrestricted Net Assets$-378,287$-115,679▲ $262,608
Total Net Assets Fund Balance$-378,287$-115,679▲ $262,608
Total Liabilities and Net Assets / Fund Balance$302,031$66,577▼ $235,454
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele GoodmanExecutive DirectorPT$149,000$139,926$149,000
Peter PflugChief Financial OfficerPT$149,000$144,172$149,000
Jessica MelhernProgram DirectorPT$9,000$139,734$148,734
Angela Fordham-lewisProgram Director/interim CFOPT$124,800$136,415$124,800
Samir PopalManaging DirectorPT$5,000$40,760$45,760
Oberson EmmerichOutreach DirectorPT$32,522$129,156$32,522

Board Members and Trustees

NameTitle
William OdessaBoard President/chairman
James Cullen2nd Vice Chairman
Christopher ManenteTrustee
Colleen SottilaireTrustee
James PaoneTrustee
James ThoresenTrustee
Kevin DohertyTrustee
Michael RobertsTrustee
Vincent ScanelliSecretary
Anthony BuonoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,000
Program Service Revenue
$909,681
Investment Income
$0
Other Revenue
$951
All Other Contributions
$35,000
Change in Net Assets
$261,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$591,293
Other Expenses$92,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$367,736--$367,736
Other Salaries and Wages$172,317--$172,317
Occupancy$65,288--$65,288
Payroll Taxes$43,353--$43,353
Travel$8,866--$8,866
Other Employee Benefits$7,887--$7,887
Fees for Services Other$5,558--$5,558
Other Expenses$514--$514
All Other Expenses$335--$335
Office Expenses$285--$285
Advertising$125--$125
Total Functional Expenses$683,905$0$0$683,905
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$182,256
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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 5

“The organization became aware of potential fraudulent activity in fy 2019. An investigation occcured through out fy 2019. Due to this it has caused a delay in financial bookkeeping. As a result, a former member of management has been convicted in march 2019 of taking approximately $115,000 & pleaded guilty to a charge of theft by an unlawful taking, second-degree offense as announced by the nj attorney general's office. An insurance settlement has been received subsequent to year end relating to the misappropriation of funds.”

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

“The form 990 is prepared by the auditor and a draft is sent to the executive director and the chief financial officer for a detailed review. The executive director then approves the filing”

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

“The organization annually distributes the conflict of interest policy to all executive team members, staff members, volunteers and other key stakeholders. Any conflicts that arise during the year are required to brought to the attention of the executive team immediately. Full disclosure, by notice in writing is required in all conflicts of interest. Any interested person shall not participate in any discussion or debate in which the subject of discussion is the situation in which there may be a perceived or actual conflict of interest.”

Form 990, Part VI, Section B, Line 15

“A material weakness was noted within the fy 2018 financial statements that there was limited communication with the board of trustees in regards to large/major transactions such as compensation for ceo, cfo and other key employees. Management has since implemented better controls.”

Form 990, Part VI, Section C, Line 19

“The organization makes information available for public inspection upon written request”

Filing and Contact Details

Filer

Filer Name
Applied Behavioral Concepts Inc
EIN
06-1647745
Phone
7329180850
Address
906 ROUTE 33 EAST, FREEHOLD, NJ 07728

Signing Officer

Name
Samir Popal
Title
Managing Director
Phone
7329180850
Signed
2019-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samir Popal
Formed
2002
Legal Domicile
Nj
Voting Board Members
10
Independent Board Members
10
Employees
77
Volunteers
9

Preparer

Firm
SOBEL & CO LLC CPA'S
Address
293 EISENHOWER PARKWAY, LIVINGSTON, NJ 07039-1711
Preparer
Ron Matan
Phone
9739949494
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“BAD DEBT EXPENSE 881.”

Form 990, Part XII Line 2B

“The organization's financial statements is being audited as part of a combined group with the related organization, new horizons in autism, inc., also a 501(c)(3) organization. The organization has an audit committee. This committee assumes responsiblity for oversight of the audit. This process is unchanged from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. The organization follows standards that provide clarification on accounting for uncertainty in income taxes recognized in the organization's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The organization's policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense. No interest and penalties were recorded during the years ended 2018 and 2017. At september 30, 2018 and 2017, there are no significant income tax uncertainties.”

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IRS990/Desc0APPLIED BEHAVIORAL CONCEPTS (ABC) OFFERS QUALITY SERVICES TO CHILDREN AND ADULTS DIAGNOSED WITH AUTISM AND RELATED DISABILITIES THROUGHOUT THE STATE OF NEW JERSEY. SERVICES INCLUDE IN-HOME AND CENTER-BASED PROGRAMMING GUIDED BY THE PRINCIPLES OF APPLIED BEHAVIOR ANALYSIS (ABA). THESE PROGRAMS ADDRESS PROBLEM BEHAVIOR, SKILL ACQUISITION, COMMUNICATION TRAINING, ETC. ALL INDIVIDUALS RECEIVING ABA SERVICES WILL HAVE A COMPREHENSIVE TREATMENT PLAN DESIGNED TO ADDRESS THEIR SPECIFIC NEEDS. TREATMENT PLANS WILL INLCUDE BEHAVIORS TARGETED FOR REDUCTION, HYPOTHESIZED FUNCTION(S) OF BEHAVIOR(S), ANTECEDENT INTERVENTION STRATEGIES, REPLACEMENT SKILLS, ETC. ALL TREATMENT PLANS MUST BE EASILY GENERALIZED ACROSS ALL SETTINGS THE INDIVIDUAL PARTICIPATES IN (I.E. HOME, SCHOOL, COMMUNITY, ETC.) TO ALLOW FOR CONSISTENT IMPLEMENTATION. ABC PROVIDES CONSULTATION SERVICES, WORKSHOPS AND TRAINING IN ABA TO SCHOOLS, FAMILIES, HOSPITALS, ETC. ABC PROVIDES AFTER-SCHOOL COMMUNITY INTEGRATION PROGRAMS AS WELL AS SATURDAY RECREATIONAL PROGRAMS AT TWO OF ITS LOCATIONS. THE ORGANIZATION STRONGLY BELIEVES THAT EXTENSIVE COMMUNITY INVOLVEMENT STRENGTHENS AN INDIVIDUAL'S AWARENESS AS WELL AS FOSTERS POSITIVE SOCIAL EXPERIENCES WHICH AIDS IN DESENSITIZING THE INDIVIDUAL FROM PREVIOUSLY UNPLEASANT STIMULI (I.E. UNEXPECTED NOISE, CROWDS, WAITING IN LINE, ETC.).
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IRS990/Form990PartVIISectionAGrp/TitleTxt13PROGRAM DIRECTOR/INTERIM CFO
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS STANDARDS THAT PROVIDE CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEARS ENDED 2018 AND 2017. AT SEPTEMBER 30, 2018 AND 2017, THERE ARE NO SIGNIFICANT INCOME TAX UNCERTAINTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$66,577
Liabilities
$182,256
Net assets
-$115,679
Revenue
$945,632
Expenses
$683,905
Net income
$261,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.18$0.12$0.95$0.68$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.68$0.38$1.04$1.21$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.48$0.19$0.94$1.21$0.27
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.24$0.07$1.60$1.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.42$0.02$1.56$1.71$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.35$0.17$1.80$1.85$0.05
2012Summary only. Only limited summary data is available for this year.$0.49$0.27$0.22$1.79$1.72$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.24$0.16$1.58