Civic Intelligence

MID Hudson Addiction Recovery Center Inc

990 • Fiscal year 2019 • EIN 14-1588870

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 20, 2020

51 Cannon StreetPoughkeepsie, NY 12601

(845) 473-2500

Siviq Scores

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

Liabilities / Assets

86th percentile

0.65x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.73x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$181,627

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

36th percentile

-0.7%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

0.9%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,236,524

Down $30,541 (-0.7%) from 2018

Net Assets

Down

$1,480,615

Down $9,966 (-0.7%) from 2018

Liabilities

Down

$2,755,909

Down $20,575 (-0.7%) from 2018

Revenue

Up

$3,790,481

Up $33,310 (+0.9%) from 2018

Expenses

Up

$3,800,447

Up $78,933 (+2.1%) from 2018

Net Income

Down

-$9,966

Down $45,623 (-128%) from 2018

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 2010: $2,761,527Liabilities 2010: $1,170,675Net Assets 2010: $1,590,8522010Assets 2011: $2,619,863Liabilities 2011: $1,040,028Net Assets 2011: $1,579,8352011Assets 2012: $2,559,432Liabilities 2012: $968,925Net Assets 2012: $1,590,5072012Assets 2013: $4,522,362Liabilities 2013: $3,652,109Net Assets 2013: $870,2532013Assets 2014: $3,973,658Liabilities 2014: $3,225,934Net Assets 2014: $747,7242014Assets 2015: $4,037,593Liabilities 2015: $3,126,983Net Assets 2015: $910,6102015Assets 2016: $4,534,627Liabilities 2016: $3,492,178Net Assets 2016: $1,042,4492016Assets 2017: $4,542,525Liabilities 2017: $3,513,270Net Assets 2017: $1,029,2552017Assets 2018: $4,267,065Liabilities 2018: $2,776,484Net Assets 2018: $1,490,5812018Assets 2019: $4,236,524Liabilities 2019: $2,755,909Net Assets 2019: $1,480,6152019Assets 2020: $4,320,365Liabilities 2020: $2,684,326Net Assets 2020: $1,636,0392020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2019

Assets$4,236,524
Liabilities$2,755,909
Net Assets$1,480,615

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,267,0152010Expenses 2011: $2,288,0692011Expenses 2012: $2,335,3832012Revenue 2013: $2,897,982Expenses 2013: $2,734,169Net Income 2013: $163,8132013Revenue 2014: $2,869,637Expenses 2014: $2,917,080Net Income 2014: -$47,4432014Revenue 2015: $3,111,741Expenses 2015: $2,954,406Net Income 2015: $157,3352015Revenue 2016: $3,144,446Expenses 2016: $3,003,631Net Income 2016: $140,8152016Revenue 2017: $3,401,420Expenses 2017: $3,389,615Net Income 2017: $11,8052017Revenue 2018: $3,757,171Expenses 2018: $3,721,514Net Income 2018: $35,6572018Revenue 2019: $3,790,481Expenses 2019: $3,800,447Net Income 2019: -$9,9662019Revenue 2020: $3,771,873Expenses 2020: $3,616,449Net Income 2020: $155,4242020Revenue 2021: $2,444,182Expenses 2021: $2,434,466Net Income 2021: $9,7162021

Highlighted filing

2019

Revenue$3,790,481
Expenses$3,800,447
Net Income-$9,966
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 20, 2020
Return Version
2019v5.0
Gross Receipts
$3,790,481
Mission and Program Overview

Mission

To provide necessary service to chemically dependent people

To provide necessary services to chemically dependent people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,605,588$3,492,335▼ $113,253
Pledges and Grants Receivable$366,154$360,942▼ $5,212
Cash and Non-Interest-Bearing Accounts$145,036$204,879▲ $59,843
Accounts Receivable$46,444$93,925▲ $47,481
Prepaid Expenses and Deferred Charges$86,318$66,853▼ $19,465
Savings and Temporary Cash Investments$7,313$7,378▲ $65
Total Assets$4,267,065$4,236,524▼ $30,541
Other Assets Total$10,212$10,212→ $0
Liabilities
Tax Exempt Bond Liabilities$2,040,306$1,891,574▼ $148,732
Other Liabilities$244,818$456,596▲ $211,778
Accounts Payable and Accrued Expenses$322,140$247,778▼ $74,362
Mortgage Notes Payable Secured by Investment Property$92,081$86,485▼ $5,596
Deferred Revenue$77,139$73,476▼ $3,663
Total Liabilities$2,776,484$2,755,909▼ $20,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,196,781$1,181,755▼ $15,026
Net Assets With Donor Restrictions$293,800$298,860▲ $5,060
Total Net Assets Fund Balance$1,490,581$1,480,615▼ $9,966
Total Liabilities and Net Assets / Fund Balance$4,267,065$4,236,524▼ $30,541

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,300,882$1,274,775$4,575,657
Other Land Buildings$75,577$100,805$176,382
Equipment$13,017$97,465$110,482
Land$102,859-$102,859
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
ANDREW O'GRADYExecutive DiPT$181,627$181,627
Jennifer NelsonCFOPT$107,079$107,079

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,354,203
Program Service Revenue
$1,412,909
Investment Income
$8,232
Other Revenue
$15,137
All Other Contributions
$77,740
Change in Net Assets
$-9,966

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,790,481
Revenue Not Reported on Form 990
$-69,041
Total Revenue per Audited Statements
$3,721,440
Total Revenue per Form 990
$3,790,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,628,973
Other Expenses$1,171,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,856,616$235,417-$2,092,033
Other Employee Benefits$227,857$58,263-$286,120
Occupancy$186,679$8,561-$195,240
Payroll Taxes$146,471$22,837-$169,308
Depreciation Depletion$134,193$17,015-$151,208
Interest$112,963$1,866-$114,829
Pension Plan Contributions$72,201$9,311-$81,512
Office Expenses$47,818$10,380-$58,198
Fees for Services Other$24,992$27,258-$52,250
Insurance$46,563$3,816-$50,379
Travel$14,836$9,390-$24,226
Fees for Services Accounting$6,350$6,925-$13,275
Other Expenses$6,177$1,577-$7,754
All Other Expenses$900$1,248-$2,148
Fees for Services Legal$793$865-$1,658
Total Functional Expenses$3,381,537$418,910$0$3,800,447

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,800,447
Total Expenses per Audited Statements$3,800,447
Total Expenses per Form 990$3,800,447
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 Mental Health America of Dc$382,942
Settlement Payable$57,263
Security Deposit Payable$16,391

Bond Issues

BondIssuerIssuedIssue PricePurpose
CDormitory Authority of Nys2008-03-01$2,318,598Relocate florence manor's 13-bed women's community residence to a new building and expand the number
ADormitory Authority of Nys2004-08-15$643,000Mortgage for the improvement of property located at 51 cannon street, poughkeepsie, ny 12603.
BDormitory Authority of Nys2010-08-01$452,345Mortgage for the bolger house located at 230 church street, poughkeepsie, ny 12603.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
C$2,318,598--$307,620
A$643,000--$20,036
B$452,345--$6,411

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The organization's executive director is employed by the organization's related organization, mental health america of dutchess county, inc. Through a leased employee agreement. Services provided to the filing organization include day-to-day management, operations and affairs of the organization as directed by the organization's board of directors. The executive director's total compensation for services provided to the filing organization and related organization was 181,627 for the 2019 calendar year.

Form 990, Page 6, Part VI, Line 6

The organization's parent organization, mental health america of dutchess county, inc., is the organization's sole corporate member.

Form 990, Page 6, Part VI, Line 7B

The following items must be approved first by majority vote of the board of directors at a meeting at which a quorum is present and then submitted to the member for approval: (i)approval of a merger or consolidation; (ii)approval of dissolution of marc; and (iii)approval of the sale of all or substantially all of the marc's assets. The organization's bylaws may be amended, repealed, or altered in whole or in part by the member.

Form 990, Page 6, Part VI, Line 11B

The cfo reviews the form 990 before presenting the form to the executive director and finance & personnel committee whose chair then presents the form to the board of directors. The board of directors review and approve the form prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is distributed to all officers, directors, managers, and key employees who will be asked to review the policy. Each will be asked to acknowledge in writing that they have reviewed, understand and agree to comply with the policy. On an annual basis every officer, director, manager, and key employee will complete an annual conflict disclosure questionnaire identifying any relationships, positions or circumstances in which s/he is involved that he or she believes could contribute to a conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The compensation of the executive director is compared to like organizations within the community as well as other survey information conducted by outside organizations. The executive committee of the board is responsible for this process.

Form 990, Page 6, Part VI, Line 15B

A similar comparison is also done for other officers and key employees as well.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Mid Hudson Addiction Recovery
EIN
14-1588870
Phone
8454732500
Address
51 CANNON STREET, POUGHKEEPSIE, NY 12601

Signing Officer

Name
ANDREW O'GRADY
Title
Executive Director
Phone
8454732500
Signed
2020-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
ANDREW O'GRADY
Formed
1977
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
111

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Davide Digenova CPA
Phone
8455679000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist with food preparation in the chemical dependency crisis center.

Form 990, Page 2, Part III, Line 4D

Dowling house- offers the opportunity to develop additional vocational, educational, and employment skills in order to provide final assistance for reintegration into society. Sober housing program- provides permanent housing and assistance to the special needs of the homeless in recovery. Stabilization center- the stabilization center is a multi-agency cooperative program. Marc services are only one part of this effort. Marc offers nurses and a casac for 23 hour detox and counseling and referrals for follow-up.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization files an annual form 990 as a tax-exempt organization under section 501(c)(3) of the internal revenue code. As such, no federal or new york state taxes are paid by the organization. The organization has been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170 (b)(1)(a)(vi). The organization adopted the provisions of accounting principles generally accepted in the united states of america regarding accounting for uncertain tax positions. Management evaluated the organiation's tax positions and concluded that the organization had taken no uncertain tax positions that would require adjustment to the financial statements in order to comply with the provisions of this guidance. With few exceptions, the organization is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years prior to 2016.

Schedule D, Page 4, Part XI, Line 2D

Divestiture of subsidiary -69,041

Schedule D, Page 4, Part XIII

The divestiture of subsidiary adjustment of 69,041 is an adjustment to revenue as reported on the organization's audited financial statements. In prior years, the organization was included in consolidated financial statements with an affiliate, marc foundation, inc. In 2019, marc foundation inc. Is no longer a consolidated entity due to changes in its corporate structure. As a result of this change, the divestiture of subsidiary expense has been included in the statement of activities on the organization's audited financial statements.

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IRS990/ProgSrvcAccomActy3Grp/Desc0FLORENCE MANOR- A HALFWAY HOUSE FOR FEMALES WHO, AFTER COMPLETING AN ALCOHOLISM REHABILITATION PROGRAM, NEED TEMPORARY SUPPORT PRIOR TO INDEPENDENT LIVING PLACEMENT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0DOWLING HOUSE- OFFERS THE OPPORTUNITY TO DEVELOP ADDITIONAL VOCATIONAL, EDUCATIONAL, AND EMPLOYMENT SKILLS IN ORDER TO PROVIDE FINAL ASSISTANCE FOR REINTEGRATION INTO SOCIETY. SOBER HOUSING PROGRAM- PROVIDES PERMANENT HOUSING AND ASSISTANCE TO THE SPECIAL NEEDS OF THE HOMELESS IN RECOVERY. STABILIZATION CENTER- THE STABILIZATION CENTER IS A MULTI-AGENCY COOPERATIVE PROGRAM. MARC SERVICES ARE ONLY ONE PART OF THIS EFFORT. MARC OFFERS NURSES AND A CASAC FOR 23 HOUR DETOX AND COUNSELING AND REFERRALS FOR FOLLOW-UP.
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