Civic Intelligence

Meals on Wheels Programs & Services of Rockland Inc.

990 • Fiscal year 2014 • EIN 13-2831197

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 03, 2015

121 West Nyack RoadNanuet, NY 10954

(845) 624-6325

Siviq Scores

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

Liabilities / Assets

84th percentile

0.68x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.58x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.3%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

79th percentile

$124,795

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

24th percentile

-3.7%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-1.6%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,857,225

Down $110,894 (-3.7%) from 2013

Net Assets

Down

$924,901

Down $44,817 (-4.6%) from 2013

Liabilities

Down

$1,932,324

Down $66,077 (-3.3%) from 2013

Revenue

Down

$3,316,586

Down $55,511 (-1.6%) from 2013

Expenses

Down

$3,361,349

Down $26,020 (-0.8%) from 2013

Net Income

Down

-$44,763

Down $29,491 (-193%) from 2013

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: $3,003,052Liabilities 2011: $1,884,386Net Assets 2011: $1,118,6662011Assets 2012: $3,015,735Liabilities 2012: $2,040,745Net Assets 2012: $974,9902012Assets 2013: $2,968,119Liabilities 2013: $1,998,401Net Assets 2013: $969,7182013Assets 2014: $2,857,225Liabilities 2014: $1,932,324Net Assets 2014: $924,9012014Assets 2015: $2,824,448Liabilities 2015: $1,917,255Net Assets 2015: $907,1932015Assets 2016: $2,786,383Liabilities 2016: $1,684,781Net Assets 2016: $1,101,6022016Assets 2017: $2,806,973Liabilities 2017: $1,539,886Net Assets 2017: $1,267,0872017Assets 2018: $2,988,427Liabilities 2018: $1,459,258Net Assets 2018: $1,529,1692018Assets 2019: $2,698,343Liabilities 2019: $1,361,768Net Assets 2019: $1,336,5752019Assets 2020: $3,293,413Liabilities 2020: $1,340,301Net Assets 2020: $1,953,1122020Assets 2021: $4,193,177Liabilities 2021: $1,282,227Net Assets 2021: $2,910,9502021Assets 2022: $3,763,730Liabilities 2022: $694,225Net Assets 2022: $3,069,5052022Assets 2023: $3,624,513Liabilities 2023: $764,674Net Assets 2023: $2,859,8392023Assets 2024: $3,128,329Liabilities 2024: $690,321Net Assets 2024: $2,438,0082024

Highlighted filing

2014

Assets$2,857,225
Liabilities$1,932,324
Net Assets$924,901

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,666,1142011Expenses 2012: $3,518,2822012Revenue 2013: $3,372,097Expenses 2013: $3,387,369Net Income 2013: -$15,2722013Revenue 2014: $3,316,586Expenses 2014: $3,361,349Net Income 2014: -$44,7632014Revenue 2015: $3,358,924Expenses 2015: $3,376,632Net Income 2015: -$17,7082015Revenue 2016: $3,432,157Expenses 2016: $3,237,748Net Income 2016: $194,4092016Revenue 2017: $3,503,960Expenses 2017: $3,338,475Net Income 2017: $165,4852017Revenue 2018: $3,638,209Expenses 2018: $3,376,127Net Income 2018: $262,0822018Revenue 2019: $3,471,427Expenses 2019: $3,664,021Net Income 2019: -$192,5942019Revenue 2020: $3,809,986Expenses 2020: $3,193,449Net Income 2020: $616,5372020Revenue 2021: $3,994,020Expenses 2021: $3,036,181Net Income 2021: $957,8392021Revenue 2022: $4,364,671Expenses 2022: $3,989,254Net Income 2022: $375,4172022Revenue 2023: $3,969,499Expenses 2023: $4,278,021Net Income 2023: -$308,5222023Revenue 2024: $4,007,282Expenses 2024: $4,486,545Net Income 2024: -$479,2632024

Highlighted filing

2014

Revenue$3,316,586
Expenses$3,361,349
Net Income-$44,763
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 3, 2015
Return Version
2014v5.0
Gross Receipts
$3,378,405
Mission and Program Overview

Mission

To provide a wide range of services and programs to homebound and senior citizens of rockland county, new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,044,853$1,983,047▼ $61,806
Pledges and Grants Receivable$312,640$395,723▲ $83,083
Accounts Receivable$159,471$210,004▲ $50,533
Savings and Temporary Cash Investments$147,298$151,461▲ $4,163
Cash and Non-Interest-Bearing Accounts$272,696$87,516▼ $185,180
Prepaid Expenses and Deferred Charges$13,965$18,192▲ $4,227
Inventories for Sale or Use$17,196$11,279▼ $5,917
Investments Other Securities-$3-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$2,968,119$2,857,225▼ $110,894
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,830,132$1,776,500▼ $53,632
Accounts Payable and Accrued Expenses$166,269$153,824▼ $12,445
Deferred Revenue$2,000$2,000→ $0
Total Liabilities$1,998,401$1,932,324▼ $66,077
Net Assets / Fund Balance
Unrestricted Net Assets$801,912$751,493▼ $50,419
Temporarily Rstr Net Assets$167,806$173,408▲ $5,602
Total Net Assets Fund Balance$969,718$924,901▼ $44,817
Total Liabilities and Net Assets / Fund Balance$2,968,119$2,857,225▼ $110,894

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,773,504$726,496$2,500,000
Equipment$135,487$757,859$893,346
Leasehold Improvements$40,167$397,278$437,445
Other Land Buildings$33,889$104,997$138,886

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$163,254---$164,030
2013$162,469---$163,254
2012$161,297-▲ $1,172-$162,469
2011$152,649$7,658▲ $990-$161,297
2010$146,407$6,242--$152,649
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara KohlhausenPresident and CEOFT$122,536$2,259$124,795
James BurtonVice President of OperationsFT$82,782$1,702$84,484
Stephen KellyDirector of FinanceFT$26,348$476$26,824
Marion E ElkinsDirector of FinanceFT$26,771-$26,771
Dr DONALD N HAMMONDPresident and CEOFT$6,346-$6,346

Board Members and Trustees

NameTitle
Stanley SchwarzBoard Chairman
Mary ScanlonCo Chair Fundr.
Ralph TravagliniVice Chair
Barry FeinDirector
Brian KeenanDirector
Carole TjoaDirector
Cheryl MallonDirector
David J SteinDirector
Deborah CracoviaDirector
Douglas JobsonDirector
Edward McguinnessDirector
Lenny NathanDirector
Lou DretchenDirector
Michael SeidenfrauDirector
Paul PacielloDirector
Peter FellaDirector
Ralph BerkDirector
Rob BurnsDirector
harold petersonDirector
michael huxleyDirector
Donna ScanlonLiaison for Ofa
Addy FrankelLiason for NJW
Jeanmarie Gerboth CPASecretary
Raymond Francis JrTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Perfromance Food Group-1 IKEA DRIVE, Elizabeth, NJ 07207$363,037
Revenue and Support

Revenue Composition

Contributions and Grants
$2,401,987
Program Service Revenue
$844,571
Investment Income
$787
Other Revenue
$69,241
All Other Contributions
$416,442
Change in Net Assets
$-44,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,316,586
Revenue Not Reported on Form 990
$263,765
Total Revenue per Audited Statements
$3,580,351
Total Revenue per Form 990
$3,316,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,133,786
Other Expenses$1,227,563
Total Fundraising Expense$126,613
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,281,321$197,655$73,433$1,552,409
Current Officers, Directors, Trustees, and Key Employees$217,465$34,174$13,144$264,783
All Other Expenses$166,637$18,976$22,367$207,980
Other Employee Benefits$83,429$69,495$1,743$154,667
Payroll Taxes$120,153$17,955$6,864$144,972
Depreciation Depletion$113,663$21,359$854$135,876
Occupancy$121,519$4,473$2,311$128,303
Other Expenses$57,153$20,853$1,892$79,898
Insurance$23,059$1,621$847$25,527
Fees for Services Accounting$13,200$4,468$179$17,847
Pension Plan Contributions$12,518$4,437-$16,955
Advertising$11,710$1,907$1,325$14,942
Travel$5,232--$5,232
Total Functional Expenses$2,832,912$401,824$126,613$3,361,349

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,625,114
Expenses per Audited Statements$3,361,349
Total Expenses per Form 990$3,361,349
Expenses Not Reported on Form 990$263,765
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$118,410
Fundraising Direct Expenses$61,819
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Dance$137,335$72,335$29,539$42,796
Golf Outing$38,280$12,780$13,519$-739
Total Events$239,410$118,410$61,819$56,591
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Line 11B: Form 990 Review Process

The audit committe reviews and approves the 990 before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members sign conflict of interest statements annually.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Meals on wheels programs & services of rockland, inc. Conducts a survey of salaries of meals on wheels of similar budgets. Meals on wheels programs & services of rockland, inc. Uses this survey to determine salaries. Board approves salary and documents in board minutes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All solicitation contains " a copy of the latest annual report may be obtained, upon request, from the organization or from the office of the attorney general, charities bureau, 120 broadway, ny 10271."in addition, guidestar has all prior year 990s.

Filing and Contact Details

Filer

Filer Name
Meals on Wheels Programs and Services
EIN
13-2831197
Phone
8456246325
Address
121 WEST NYACK ROAD, NANUET, NY 10954

Signing Officer

Name
Dr DONALD N HAMMOND
Title
President & CEO
Signed
2015-06-03
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
107
Volunteers
467

Preparer

Firm
Berard & Associates CPAs PC
Address
44 Park Ave, Suffern, NY 10901
Preparer
Donalee R Berard
Phone
8453575668
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: other programs - the adult learning center is a state of the art educational learning center which affords older adults the opportunity to learn how to use computers and communication technology. Courses run for six or eight weeks, two hours a session. This is a fee for service program which is open to all adults living in rockland county. This program served 76 clients during 2014 and was taught by 25 volunteers.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

All memorial gifts and tributes, bequests, and donations from wills and trusts will be added to this endowment, unless otherwise specified by the donor. Income from its investments may be used to support the general operations of the organization.

Part X : FIN48 Footnote

Meals on Wheels Programs and Services of Rockland, Inc.has adopted the provisions of FASB ASC Reference 740 Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement NO. 109 (FIN 48). Under FIN 48, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained upon examination by a taxing authority. Meals on Wheels Programs and Services of Rockland, Inc.does not believe they have taken any material uncertain tax positions and, accordingly they have not recorded any liability for unrecognized tax benefits. Meals on Wheels Programs and Services of Rockland, Inc.has filed for and received income tax exemptions in the jurisdictions where required to do so. Additionally, it has filed Internal Revenue Service Form 990 informational returns, as required, and all other applicable returns in jurisdictions where so required. For the years ended December 31, 2014 and 2013, there were no interest or penalties recorded or included in the statement of activities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0LIAISON FOR OFA
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Co Chair Fundr.
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Liason for NJW
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt21Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt22Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt23Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt24PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt25Vice President of Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT AND CEO
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.69$2.44$4.01$4.49$0.48
2023Detailed filing. Detailed filing data is available for this year.$3.62$0.76$2.86$3.97$4.28$0.31
2022Detailed filing. Detailed filing data is available for this year.$3.76$0.69$3.07$4.36$3.99$0.38
2021Detailed filing. Detailed filing data is available for this year.$4.19$1.28$2.91$3.99$3.04$0.96
2020Detailed filing. Detailed filing data is available for this year.$3.29$1.34$1.95$3.81$3.19$0.62
2019Detailed filing. Detailed filing data is available for this year.$2.70$1.36$1.34$3.47$3.66$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.99$1.46$1.53$3.64$3.38$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.81$1.54$1.27$3.50$3.34$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.79$1.68$1.10$3.43$3.24$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.82$1.92$0.91$3.36$3.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.86$1.93$0.92$3.32$3.36$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.97$2.00$0.97$3.37$3.39$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$2.04$0.97$3.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$1.88$1.12$3.67