Civic Intelligence

Community Mainstreaming Associates II Inc

990 • Fiscal year 2016 • EIN 11-3182949

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 09, 2017

1025 Old Country Rd No 325Westbury, NY 11590

(516) 683-0710

Siviq Scores

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

Liabilities / Assets

46th percentile

0.12x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

4.05x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Net Margin

6th percentile

-152%

Higher net margin than 6% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

63rd percentile

0.9%

Faster asset growth than 63% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-39%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,367,262

Up $37,675 (+0.9%) from 2015

Net Assets

Up

$3,865,008

Up $30,099 (+0.8%) from 2015

Liabilities

Up

$502,254

Up $7,576 (+1.5%) from 2015

Revenue

Down

$123,968

Down $78,146 (-39%) from 2015

Expenses

Up

$312,970

Up $275,151 (+728%) from 2015

Net Income

Down

-$189,002

Down $353,297 (-215%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,051,947Liabilities 2011: $603,019Net Assets 2011: $3,448,9282011Assets 2012: $4,204,629Liabilities 2012: $335,720Net Assets 2012: $3,868,9092012Assets 2013: $4,148,741Liabilities 2013: $253,799Net Assets 2013: $3,894,9422013Assets 2014: $4,432,335Liabilities 2014: $489,277Net Assets 2014: $3,943,0582014Assets 2015: $4,329,587Liabilities 2015: $494,678Net Assets 2015: $3,834,9092015Assets 2016: $4,367,262Liabilities 2016: $502,254Net Assets 2016: $3,865,0082016Assets 2017: $5,025,124Liabilities 2017: $513,637Net Assets 2017: $4,511,4872017Assets 2018: $4,070,402Liabilities 2018: $518,436Net Assets 2018: $3,551,9662018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$4,367,262
Liabilities$502,254
Net Assets$3,865,008

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $190,954Expenses 2011: $1,047,607Net Income 2011: -$856,6532011Expenses 2012: $35,1892012Revenue 2013: $217,064Expenses 2013: $572,262Net Income 2013: -$355,1982013Revenue 2014: $478,674Expenses 2014: $277,831Net Income 2014: $200,8432014Revenue 2015: $202,114Expenses 2015: $37,819Net Income 2015: $164,2952015Revenue 2016: $123,968Expenses 2016: $312,970Net Income 2016: -$189,0022016Revenue 2017: $763,485Expenses 2017: $47,469Net Income 2017: $716,0162017Revenue 2018: $105,825Expenses 2018: $653,234Net Income 2018: -$547,4092018Revenue 2019: $108,180Expenses 2019: $111,927Net Income 2019: -$3,7472019

Highlighted filing

2016

Revenue$123,968
Expenses$312,970
Net Income-$189,002
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 9, 2017
Return Version
2016v3.0
Gross Receipts
$1,821,504
Mission and Program Overview

Mission

To hold title to investments and collect income therefrom for the benefit of community mainstreaming associates, inc. (cma), a related non-profit organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,149,014$4,290,323▲ $141,309
Savings and Temporary Cash Investments$180,573$76,939▼ $103,634
Total Assets$4,329,587$4,367,262▲ $37,675
Liabilities
Other Liabilities$488,678$493,254▲ $4,576
Accounts Payable and Accrued Expenses$6,000$9,000▲ $3,000
Total Liabilities$494,678$502,254▲ $7,576
Net Assets / Fund Balance
Unrestricted Net Assets$3,795,038$3,825,137▲ $30,099
Permanently Rstr Net Assets$39,871$0▼ $39,871
Temporarily Rstr Net Assets-$39,871-
Total Net Assets Fund Balance$3,834,909$3,865,008▲ $30,099
Total Liabilities and Net Assets / Fund Balance$4,329,587$4,367,262▲ $37,675

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$39,871--$39,871-
2015$39,871---$39,871
2014$39,871---$39,871
2013$39,871---$39,871
2012$39,871---$39,871
Compensation and Service Providers

Employees

NameTitleOtherTotal
Terri Milone-cantilloDirector of Finance$144,092$144,092

Board Members and Trustees

NameTitle
robert peare cpapresident
nancy comervice president
Jeffrey Fachlerdirector
carl soller ESQdirector
Eileen EganExecutive director
david donnelly CPAsecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,500
Program Service Revenue
$0
Investment Income
$122,468
Other Revenue
$0
All Other Contributions
$1,500
Change in Net Assets
$-189,002

Audited Revenue Reconciliation

Revenue per Audited Statements
$123,968
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$219,101
Total Revenue per Audited Statements
$343,069
Total Revenue per Form 990
$123,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$277,386
Other Expenses$35,584
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$277,386--$277,386
Fees for Service Investment Mgmnt Fees-$27,214-$27,214
Insurance-$4,576-$4,576
Fees for Services Accounting-$3,000-$3,000
Other Expenses-$794-$794
Total Functional Expenses$277,386$35,584$0$312,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$312,970
Total Expenses per Audited Statements$312,970
Total Expenses per Form 990$312,970
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Mainstreaming Associates IncWoodbury, NY501(c)(3)To Support Programs-
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
due to affiliates$493,254
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The organization delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees or key employees to community mainstreaming associates, inc, a related organization.

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

The organization distributes a draft of the form 990 to the chair of the audit committee for his review and ultimate approval. The audit chair responds back to management with any questions and/or comments which are then considered in the final filed copy. Any major issues identified by the chair of the audit committee are communicated to all board members. These issues are discussed and resolved before final approval. The board reviews the draft 990 before issuance.

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

The organization distributes the conflict of interest policy annually to the board of directors for their review and signature.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, and financial statements are all available upon request at the organization's office during business hours.

Filing and Contact Details

Filer

Filer Name
Community Mainstreaming
EIN
11-3182949
Phone
5166830710
Address
1025 Old Country Rd No 325, Westbury, NY 11590

Signing Officer

Name
eileen egan
Title
executive director
Phone
5166830710
Signed
2017-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
eileen egan
Formed
1994
Legal Domicile
De
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Baker Tilly Virchow Krause LLP
Address
125 Baylis Road Suite 300, Melville, NY 11747
Preparer
Ellen M Labita CPA
Phone
6317527400
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Management evaluated the Organization's tax positions and concluded that the Organization had taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of FASB Accounting Standards Codification No. 740, "Accounting for Uncertainty in Income Taxes".

Raw XML AppendixShowing 400 of 436 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EILEEN EGAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive director
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0EILEEN EGAN AND TERRI MILONE-CANTILLO ARE COMPENSATED FROM THE RELATED ORGANIZATION, COMMUNITY MAINSTREAMING ASSOCIATES, INC. IT IS CMA'S POLICY THAT THE BOARD OF DIRECTORS IS RESPONSIBLE UNDER APPLICABLE LAWS, CODES, REGULATIONS AND BEST PRACTICES TO EVALUATE AND SET COMPENSATION FOR THE EXECUTIVE DIRECTOR, DIRECTOR OF FINANCE AND OTHER KEY EMPLOYEES AS DETERMINED BY THE BOARD. THE BOARD OF DIRECTORS FOLLOW THIS PROCEDURE: 1) THE BOARD OF DIRECTORS THROUGH THE PRESIDENT OR HIS/HER DESIGNEE REVIEW INDUSTRY APPROPRIATE COMPARABLE COMPENSATION INFORMATION ON A REGULAR BASIS. 2) THE BOARD SHALL HIRE FROM TIME TO TIME, CONSULTANTS WHO ARE KNOWLEDGEABLE IN COMPENSATION MATTERS AND WHO HAVE NO FINANCIAL INTEREST IN THE DETERMINATION TO ADVISE THE BOARD OF COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS. 3)THE BOARD OF DIRECTORS MONITORS AND EVALUATES THE EXECUTIVE DIRECTOR'S PERFORMANCE NO LESS THAN ANNUALLY AND PROVIDES WRITTEN DOCUMENTATION OF THE REVIEW TO BE PLACED IN THE PERSONNEL FILE. 4) A WRITTEN RECORD OF THE PROCESS FOR DETERMINING EXECUTIVE COMPENSATION INCLUDING THE DELIBERATION AND DETERMINATION WILL BE KEPT ON FILE ANNUALLY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO COMMUNITY MAINSTREAMING ASSOCIATES, INC, A RELATED ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DISTRIBUTES A DRAFT OF THE FORM 990 TO THE CHAIR OF THE AUDIT COMMITTEE FOR HIS REVIEW AND ULTIMATE APPROVAL. THE AUDIT CHAIR RESPONDS BACK TO MANAGEMENT WITH ANY QUESTIONS AND/OR COMMENTS WHICH ARE THEN CONSIDERED IN THE FINAL FILED COPY. ANY MAJOR ISSUES IDENTIFIED BY THE CHAIR OF THE AUDIT COMMITTEE ARE COMMUNICATED TO ALL BOARD MEMBERS. THESE ISSUES ARE DISCUSSED AND RESOLVED BEFORE FINAL APPROVAL. THE BOARD REVIEWS THE DRAFT 990 BEFORE ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DISTRIBUTES THE CONFLICT OF INTEREST POLICY ANNUALLY TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1community mainstreaming associates inc
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1community mainstreaming associates iii inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2community mainstreaming enterprises inc
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0provide residential services and programs for the developmentally disabled
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1organized to conduct, manage and oversee all fundraising activities for cma
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2support developmentally disabled individuals in developing employment skills
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21025 old country rd suite 325
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01025 Old Country Rd No 325
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