Civic Intelligence

Brain Injury Association of New York State Inc

990 • Fiscal year 2013 • EIN 14-1632376

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 24, 2014

10 Colvin Avenue12206

(518) 459-7911

Siviq Scores

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

Liabilities / Assets

44th percentile

0.08x

Higher debt load relative to assets than 44% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

65th percentile

$81,552

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

12th percentile

-9.9%

Faster asset growth than 12% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$343,453

Down $37,602 (-9.9%) from 2012

Net Assets

Down

$317,592

Down $39,872 (-11%) from 2012

Liabilities

Up

$25,861

Up $2,270 (+9.6%) from 2012

Revenue

$964,949

No earlier filing loaded for comparison.

Expenses

Down

$1,004,821

Down $163,502 (-14%) from 2012

Net Income

-$39,872

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $491,515Liabilities 2010: $47,231Net Assets 2010: $444,2842010Assets 2011: $486,201Liabilities 2011: $39,447Net Assets 2011: $446,7542011Assets 2012: $381,055Liabilities 2012: $23,591Net Assets 2012: $357,4642012Assets 2013: $343,453Liabilities 2013: $25,861Net Assets 2013: $317,5922013Assets 2014: $364,162Liabilities 2014: $80,399Net Assets 2014: $283,7632014Assets 2015: $289,137Liabilities 2015: $62,144Net Assets 2015: $226,9932015Assets 2016: $266,245Liabilities 2016: $35,005Net Assets 2016: $231,2402016Assets 2017: $327,241Liabilities 2017: $85,249Net Assets 2017: $241,9922017Assets 2018: $362,080Liabilities 2018: $118,005Net Assets 2018: $244,0752018Assets 2019: $342,630Liabilities 2019: $105,892Net Assets 2019: $236,7382019Assets 2020: $353,727Liabilities 2020: $113,809Net Assets 2020: $239,9182020Assets 2021: $604,049Liabilities 2021: $192,664Net Assets 2021: $411,3852021Assets 2022: $475,821Liabilities 2022: $185,292Net Assets 2022: $290,5292022Assets 2023: $844,347Liabilities 2023: $464,193Net Assets 2023: $380,1542023Assets 2024: $722,968Liabilities 2024: $212,259Net Assets 2024: $510,7092024

Highlighted filing

2013

Assets$343,453
Liabilities$25,861
Net Assets$317,592

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,222,7192010Expenses 2011: $1,233,3192011Expenses 2012: $1,168,3232012Revenue 2013: $964,949Expenses 2013: $1,004,821Net Income 2013: -$39,8722013Revenue 2014: $920,649Expenses 2014: $954,478Net Income 2014: -$33,8292014Revenue 2015: $1,027,667Expenses 2015: $1,084,437Net Income 2015: -$56,7702015Revenue 2016: $1,059,957Expenses 2016: $1,055,710Net Income 2016: $4,2472016Revenue 2017: $1,108,625Expenses 2017: $1,097,873Net Income 2017: $10,7522017Revenue 2018: $1,196,797Expenses 2018: $1,194,714Net Income 2018: $2,0832018Revenue 2019: $1,257,544Expenses 2019: $1,264,881Net Income 2019: -$7,3372019Revenue 2020: $1,206,417Expenses 2020: $1,203,237Net Income 2020: $3,1802020Revenue 2021: $1,321,452Expenses 2021: $1,149,985Net Income 2021: $171,4672021Revenue 2022: $1,235,051Expenses 2022: $1,333,127Net Income 2022: -$98,0762022Revenue 2023: $1,651,004Expenses 2023: $1,572,971Net Income 2023: $78,0332023Revenue 2024: $1,961,568Expenses 2024: $1,814,064Net Income 2024: $147,5042024

Highlighted filing

2013

Revenue$964,949
Expenses$1,004,821
Net Income-$39,872
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 24, 2014
Return Version
2013v3.0
Gross Receipts
$1,044,741
Mission and Program Overview

Mission

To improve the quality of life for individuals with brain injury and their families and friends, and to prevent brain injury.

To provide support, services & education about head injury to individuals & their families in NYS.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$132,921$142,677▲ $9,756
Pledges and Grants Receivable$112,876$93,156▼ $19,720
Cash and Non-Interest-Bearing Accounts$113,886$77,790▼ $36,096
Accounts Receivable$3,366$15,749▲ $12,383
Prepaid Expenses and Deferred Charges$9,267$8,389▼ $878
Land, Buildings, and Equipment, Net$6,388$3,082▼ $3,306
Total Assets$381,055$343,453▼ $37,602
Other Assets Total$2,351$2,610▲ $259
Liabilities
Accounts Payable and Accrued Expenses$12,505$14,302▲ $1,797
Deferred Revenue$10,922$11,559▲ $637
Other Liabilities$164$0▼ $164
Total Liabilities$23,591$25,861▲ $2,270
Net Assets / Fund Balance
Unrestricted Net Assets$332,537$293,192▼ $39,345
Temporarily Rstr Net Assets$24,927$24,400▼ $527
Total Net Assets Fund Balance$357,464$317,592▼ $39,872
Total Liabilities and Net Assets / Fund Balance$381,055$343,453▼ $37,602

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,082$90,621$93,703
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith AvnerExecutive DirectorFT$74,799$6,753$81,552
Debbie Berenda-ChilandeseDirector of FinanceFT$48,045$6,656$54,701
Revenue and Support

Revenue Composition

Contributions and Grants
$809,529
Program Service Revenue
$144,984
Investment Income
$203
Other Revenue
$10,233
All Other Contributions
$86,253
Change in Net Assets
$-39,872

Audited Revenue Reconciliation

Revenue per Audited Statements
$994,949
Revenue Not Reported on Financial Statements
$-30,000
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-30,000
Total Revenue per Audited Statements
$994,949
Total Revenue per Form 990
$964,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$721,424
Other Expenses$283,397
Total Fundraising Expense$70,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$428,758$30,513$1,168$460,439
Current Officers, Directors, Trustees, and Key Employees$60,023$39,534$36,699$136,256
Office Expenses$52,880$21,610$6,482$80,972
Other Employee Benefits$69,506$6,365$2,437$78,308
Payroll Taxes$38,394$5,255$2,772$46,421
Fees for Services Other$23,583$10,927-$34,510
Occupancy$19,623$2,686$1,417$23,726
Travel$14,432$4,716$1,091$20,239
Information Technology$4,946$6,420-$11,366
Conferences and Meetings$6,124$144-$6,268
Other Expenses$62,566$6,180$18,489$6,180
Insurance$3,808$521$275$4,604
Depreciation Depletion$2,531$2,018-$4,549
All Other Expenses$463--$463
Total Functional Expenses$787,637$146,354$70,830$1,004,821

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,034,821
Expenses per Audited Statements$1,004,821
Total Expenses per Form 990$1,004,821
Expenses Not Reported on Form 990$30,000
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$79,792
Fundraising Gross Income$44,798
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$117,982$24,728$30,000$-5,272
Event 2$20,070$20,070-$20,070
Total Events$138,052$44,798$79,792$-34,994
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
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
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
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has members.

Form 990, Part VI, Section A, line 7A

Members in a particular geographic area, as outlined by the by-laws, have the opportunity to elect a board representative.

Form 990, Part VI, Section A, line 7B

The membership has the right to vote on changes to the by-laws.

Form 990, Part VI, Section B, line 11

The 990 is reviewed by the executive committee prior to filing, once filed it is made available to the full board.

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

Persons covered by this policy will annually disclose or update to the President of the Board of Directors on a form provided by the BIANYS their interests that could give rise to conflicts of interest, such as a list of family members, substantial business or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.

Form 990, Part VI, Section B, line 15

The process for determining compensation of the Executive Director and key employees of the organization includes the review and approval by the Board of Directors, use of data as to comparable compensation, and contemporaneous documentation and recordkeeping.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
14-1632376
Phone
5184597911

Signing Officer

Name
Judith Avner
Title
Executive Director
Phone
5184597911
Signed
2014-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Avner
Formed
1982
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
21
Employees
29
Volunteers
21

Preparer

Preparer
Brenda Smith
Phone
5852322956
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Accounting standards require entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including the year ended December 31, 2010 and later are subject to examination by tax authorities. Areas that IRS and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax-exempt status and the existence and amount of unrelated business income. The Association does not believe that it has any uncertain tax positions with respect to these or other matters, and has not recorded any unrecognized tax benefits or liability for penalties or interest. The Association is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

Part XI, Line 4B - Other Adjustments:

Special Event Direct Expenses -30,000.

Part XII, Line 2D - Other Adjustments:

Special Event Direct Expenses 30,000.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2First Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Second Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19Member
IRS990/Form990PartVIISectionAGrp/TitleTxt20Member
IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director of Finance
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0To improve the quality of life for individuals with brain injury and their families and friends, and to prevent brain injury.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OtherExpensesGrp/Desc0Cost of Events/Activiti
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IRS990/OtherExpensesGrp/Desc2Dues/Subscriptions
IRS990/OtherExpensesGrp/Desc3Service Fees
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16180
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IRS990/PrincipalOfficerNm0Judith Avner
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IRS990/ProgramServiceRevenueGrp/Desc0Brain Injury Training
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt150154
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IRS990/ProgSrvcAccomActy2Grp/Desc0Brain Injury Training and Services Project (formerly Traumatic Brain Injury Military and Veterans Services Project) is a collaboration of BIANYS with the NYS Department of Health, with funding from the US Department of Health and Human Services, Health Services and Resources Administration. The Association is working to educate the public about brain injury and prevention, and to provide access to resources for TBI survivors and their families by focusing on outreach,training and collaboration. Program efforts include distribution of an educational book set for children, an informational pamphlet created in collaboration with SUNY Upstate titled, "Concussion in the Classroom," and adaptation of the REAP program from Colorado. (Continued on Schedule O)The Association has hosted a series of webinars focused on children and brain injury and veterans and brain injury, and continues to participate with community-based organizations and agencies including the VA and NASW-NYS in programs geared towards aiding veterans and the professionals who work with them. Additionally, the Association has been involved in the Concussion Management and Awareness Act, and convened a second high level policy roundtable to focus on development of implementation guidelines and best practices. BIANYS staff continues to provide training on concussion management.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt094830
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt094830
IRS990/ProgSrvcAccomActy3Grp/Desc0Brain Injury Information and Resource Clearinghouse: The toll-free Family Help Line and Resource Clearinghouse are valuable resources for thousands of individuals, family members, professionals, and organizations each year.The Association's public education materials, newsletters, publications, events, seminars, speaker's bureau, lending library, and website are integral to its community outreach efforts. These efforts also provide access to information and resources for individuals with brain injury, their families, professionals, and organizations serving the population. (Continued on Schedule O)In addition to the requests for information and support through the toll-free HelpLine, the website provides information to thousands of users 24 hours a day, 7 days a week.BIANYS supports an active network of support groups and Chapters throughout the state, providing facilitation guidelines, on-going training and support for leaders, and help in developing additional groups and Chapters. The BIANYS newsletter, Brain Power, was distributed quarterly to more than 1,500 individuals, supporters, professionals, and organizations, as well as appearing on the BIANYS website. Materials were circulated at health fairs, schools, community fairs and safety days, and meetings statewide. Conferences and events were held at various locations throughout New York State to disseminate publications and information and provide education to the communities. The BIANYS annual conference held on June 6 and 7, 2013 at the Albany Marriott Hotel, brought together more than 300 individuals with brain injury, family members, professionals, providers, and advocates to learn more about brain injury and share information about service programs. An extensive scholarship program supported the participation of more than 150 individuals with brain injury. The BIANYS Family Fund provides emergency support to individuals with brain injury and their families. In 2013, 30 requests were awarded for a total of $11,000.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt011000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Advocacy: BIANYS offered a series of advocacy skills development webinars as well as developing an advocacy section of the website. Position papers on issues of concern to the brain injury community were posted. In addition, the BIANYS Board of Directors adopted a series of Public Policy Priorities which also was posted. Staff and members continue to be active participants in policy discussions nationally and statewide, including participation in the Congressional Brain Injury Awareness Day in Washington DC.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.21$0.51$1.96$1.81$0.15
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.46$0.38$1.65$1.57$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.19$0.29$1.24$1.33$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.60$0.19$0.41$1.32$1.15$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.11$0.24$1.21$1.20$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.11$0.24$1.26$1.26$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.12$0.24$1.20$1.19$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.09$0.24$1.11$1.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.04$0.23$1.06$1.06$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.06$0.23$1.03$1.08$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.08$0.28$0.92$0.95$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.32$0.96$1.00$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.02$0.36$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.04$0.45$1.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.05$0.44$1.22