Civic Intelligence

Putnam Recreation Program for the Handicapped Inc.

990 • Fiscal year 2020 • EIN 13-3084676

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

692 Route 6Mahopac, NY 10541

(845) 621-5594

Siviq Scores

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

Liabilities / Assets

81st percentile

0.22x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.26x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

71st percentile

22%

Higher net margin than 71% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$52,650

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

57th percentile

8.8%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

1.2%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$357,185

Up $29,035 (+8.8%) from 2019

Net Assets

Up

$280,224

Up $63,242 (+29%) from 2019

Liabilities

Down

$76,961

Down $34,207 (-31%) from 2019

Revenue

Up

$292,572

Up $3,578 (+1.2%) from 2019

Expenses

Down

$229,330

Down $9,505 (-4.0%) from 2019

Net Income

Up

$63,242

Up $13,083 (+26%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $108,747Liabilities 2010: $50,892Net Assets 2010: $57,8552010Assets 2011: $254,585Liabilities 2011: $186,174Net Assets 2011: $68,4112011Assets 2012: $324,976Liabilities 2012: $217,475Net Assets 2012: $107,5012012Assets 2013: $367,248Liabilities 2013: $235,057Net Assets 2013: $132,1912013Assets 2014: $312,092Liabilities 2014: $139,297Net Assets 2014: $172,7952014Assets 2015: $306,329Liabilities 2015: $78,765Net Assets 2015: $227,5642015Assets 2016: $404,545Liabilities 2016: $188,067Net Assets 2016: $216,4782016Assets 2017: $347,087Liabilities 2017: $195,243Net Assets 2017: $151,8442017Assets 2018: $322,257Liabilities 2018: $155,434Net Assets 2018: $166,8232018Assets 2019: $328,150Liabilities 2019: $111,168Net Assets 2019: $216,9822019Assets 2020: $357,185Liabilities 2020: $76,961Net Assets 2020: $280,2242020Assets 2021: $416,674Liabilities 2021: $39,094Net Assets 2021: $377,5802021Assets 2022: $413,657Liabilities 2022: $2,783Net Assets 2022: $410,8742022Assets 2023: $356,238Liabilities 2023: $6,597Net Assets 2023: $349,6412023Assets 2024: $353,509Liabilities 2024: $284Net Assets 2024: $353,2252024

Highlighted filing

2020

Assets$357,185
Liabilities$76,961
Net Assets$280,224

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $176,653Expenses 2010: $162,609Net Income 2010: $14,0442010Expenses 2011: $276,1982011Expenses 2012: $179,1902012Revenue 2013: $219,841Expenses 2013: $195,151Net Income 2013: $24,6902013Revenue 2014: $223,788Expenses 2014: $183,184Net Income 2014: $40,6042014Revenue 2015: $230,537Expenses 2015: $175,768Net Income 2015: $54,7692015Revenue 2016: $202,395Expenses 2016: $213,481Net Income 2016: -$11,0862016Revenue 2017: $221,733Expenses 2017: $286,367Net Income 2017: -$64,6342017Revenue 2018: $279,313Expenses 2018: $264,334Net Income 2018: $14,9792018Revenue 2019: $288,994Expenses 2019: $238,835Net Income 2019: $50,1592019Revenue 2020: $292,572Expenses 2020: $229,330Net Income 2020: $63,2422020Revenue 2021: $330,847Expenses 2021: $233,491Net Income 2021: $97,3562021Revenue 2022: $294,658Expenses 2022: $261,364Net Income 2022: $33,2942022Revenue 2023: $330,905Expenses 2023: $392,138Net Income 2023: -$61,2332023Revenue 2024: $386,290Expenses 2024: $382,706Net Income 2024: $3,5842024

Highlighted filing

2020

Revenue$292,572
Expenses$229,330
Net Income$63,242
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$297,757
Mission and Program Overview

Mission

To provide recreation and respite to the disabled and handicapped of putnam county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$300,054$263,870▼ $36,184
Accounts Receivable$20,176$81,617▲ $61,441
Cash and Non-Interest-Bearing Accounts$7,920$11,698▲ $3,778
Total Assets$328,150$357,185▲ $29,035
Liabilities
Accounts Payable and Accrued Expenses$111,168$76,961▼ $34,207
Total Liabilities$111,168$76,961▼ $34,207
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,982$280,224▲ $63,242
Total Net Assets Fund Balance$216,982$280,224▲ $63,242
Total Liabilities and Net Assets / Fund Balance$328,150$357,185▲ $29,035
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James SullivanExecutive DirectorPT$45,450$7,200$52,650

Board Members and Trustees

NameTitle
Sylvia GoodDirector/ President
Cindy HessDirector
Linda BoswithDirector
Lyn HarrisDirector
Marian HeinzingerDirector
Mary TempleDirector
Barbara AlbrechtDirector/secretary
Madeline MattioliTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$274,381
Program Service Revenue
$13,578
Investment Income
$352
Other Revenue
$4,261
All Other Contributions
$18,036
Change in Net Assets
$63,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$133,101
Other Expenses$96,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,819--$69,819
Other Expenses$57,941--$57,941
Current Officers, Directors, Trustees, and Key Employees$26,325$26,325-$52,650
Occupancy$12,846$2,700-$15,546
Fees for Services Other$8,336$2,682-$11,018
Payroll Taxes$7,054$3,578-$10,632
Fees for Services Accounting-$5,000-$5,000
Office Expenses$2,984$1,633-$4,617
Insurance-$2,107-$2,107
Total Functional Expenses$185,305$44,025$0$229,330
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,446
Fundraising Direct Expenses$5,185
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Putnam recreation program for the handicapped, inc. Has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board members of the organization for any comments. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.

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

Board members are made aware of the conflict of interest policy and asked to disclose any possible conflicts. The full board then determines whether any disclosed conflicts are actual and substantial. If they are considered substantial the conflicted member is then put on notice, not to vote on any item or transaction so involved.

Form 990, Part VI, Section B, Line 15

The executive director's compensation is $45,250 for 2020, and the compensation level is arrived at by board discussion and deliberation.

Form 990, Part VI, Section C, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on on guidestar.org and other similar types of websites. In addition, the financial statements, articles of incorporation form 1023 and by-laws are also available upon written request or by calling the organization directly.

Filing and Contact Details

Filer

Filer Name
Putnam Recreation Program for the
EIN
13-3084676
Phone
8456215594
Address
692 ROUTE 6, MAHOPAC, NY 10541

Signing Officer

Name
Sylvia Good
Title
President
Phone
8456215594
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sylvia Good
Formed
1980
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
8

Preparer

Firm
PKF O'CONNOR DAVIES LLP
Address
500 MAMARONECK AVENUE, HARRISON, NY 10528-1633
Preparer
Garrett M Higgins
Phone
9143818900
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

NY

Financial Statement Notes

PART X, LINE 2:

The corporation recognizes the effect of tax positions only when they are more likely than not to be sustained. Management has determined that the corporation had no uncertain tax positions that would require financial statement recognition or disclosure. The corporation is not subject to examinations from applicable taxing jurisdictions for periods prior to 2017.

Raw XML Appendix388 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0243871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0185403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0165600
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01117751
IRS990ScheduleA/TotalSupportAmt01184360
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt04261
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt015651
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt013463
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt015241
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt015148
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt063764
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CORPORATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CORPORATION IS NOT SUBJECT TO EXAMINATIONS FROM APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PUTNAM RECREATION PROGRAM FOR THE HANDICAPPED, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY AND ASKED TO DISCLOSE ANY POSSIBLE CONFLICTS. THE FULL BOARD THEN DETERMINES WHETHER ANY DISCLOSED CONFLICTS ARE ACTUAL AND SUBSTANTIAL. IF THEY ARE CONSIDERED SUBSTANTIAL THE CONFLICTED MEMBER IS THEN PUT ON NOTICE, NOT TO VOTE ON ANY ITEM OR TRANSACTION SO INVOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS $45,250 FOR 2020, AND THE COMPENSATION LEVEL IS ARRIVED AT BY BOARD DISCUSSION AND DELIBERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION FORM 1023 AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 13A
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0357185
IRS990/TotalAssetsGrp/BOYAmt0328150
IRS990/TotalAssetsGrp/EOYAmt0357185
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0274381
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044025
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0185305
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229330
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111168
IRS990/TotalLiabilitiesEOYAmt076961
IRS990/TotalLiabilitiesGrp/BOYAmt0111168
IRS990/TotalLiabilitiesGrp/EOYAmt076961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0216982
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0280224
IRS990/TotalOtherCompensationAmt07200
IRS990/TotalProgramServiceExpensesAmt0185305
IRS990/TotalProgramServiceRevenueAmt013578
IRS990/TotalReportableCompFromOrgAmt045450
IRS990/TotalRevenueGrp/ExclusionAmt04613
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013578
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292572
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0328150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0357185
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MAHOPAC
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010541
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SYLVIA GOOD
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010541
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271728945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PKF O'CONNOR DAVIES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 MAMARONECK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARRISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0105281633
ReturnHeader/PreparerPersonGrp/PhoneNum09143818900
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARRETT M HIGGINS
ReturnHeader/ReturnTs02021-11-15T09:01:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SYLVIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GOOD
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.53$3.86$3.83$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.07$3.50$3.31$3.92$0.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.03$4.11$2.95$2.61$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$0.39$3.78$3.31$2.33$0.97
2020Detailed filing. Detailed filing data is available for this year.$3.57$0.77$2.80$2.93$2.29$0.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$1.11$2.17$2.89$2.39$0.50
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$1.55$1.67$2.79$2.64$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.47$1.95$1.52$2.22$2.86$0.65
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.05$1.88$2.16$2.02$2.13$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.06$0.79$2.28$2.31$1.76$0.55
2014Detailed filing. Detailed filing data is available for this year.$3.12$1.39$1.73$2.24$1.83$0.41
2013Detailed filing. Detailed filing data is available for this year.$3.67$2.35$1.32$2.20$1.95$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$2.17$1.08$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$1.86$0.68$2.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.51$0.58$1.77$1.63$0.14
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits