Civic Intelligence

Action for a Better Community Inc

EIN 16-0902835 • 501(c)3 • Rochester, NY

View Organization Page

Profile

Action for a better community is an organization that advocates low-income individuals and families to become self-sufficient with the use of local, state, private and federal resources.

400 West Avenue 3rd FloorRochester, NY 14611

www.abcinfo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.07x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.47x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

32nd percentile

-1.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$200,109

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

5th percentile

-21%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

0.5%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$9,977,293

Down $2,603,664 (-21%) from 2023

Liabilities

Down

$10,658,291

Down $2,403,191 (-18%) from 2023

Net Assets

Down

-$680,998

Down $200,473 (-42%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin32nd percentile

Revenue

Up

$22,572,566

Up $123,183 (+0.5%) from 2023

Expenses

Up

$22,800,498

Up $317,833 (+1.4%) from 2023

Net Income

Down

-$227,932

Down $194,650 (-585%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2011: $7,036,114Liabilities 2011: $8,464,596Net Assets 2011: -$1,428,4822011Assets 2012: $5,064,085Liabilities 2012: $6,472,567Net Assets 2012: -$1,408,4822012Assets 2013: $4,523,632Liabilities 2013: $6,042,661Net Assets 2013: -$1,519,0292013Assets 2014: $4,223,950Liabilities 2014: $5,825,973Net Assets 2014: -$1,602,0232014Assets 2015: $4,419,860Liabilities 2015: $5,812,184Net Assets 2015: -$1,392,3242015Assets 2016: $5,029,357Liabilities 2016: $6,248,390Net Assets 2016: -$1,219,0332016Assets 2017: $4,682,140Liabilities 2017: $5,458,614Net Assets 2017: -$776,4742017Assets 2018: $4,797,602Liabilities 2018: $5,534,371Net Assets 2018: -$736,7692018Assets 2019: $4,574,518Liabilities 2019: $5,255,281Net Assets 2019: -$680,7632019Assets 2020: $5,615,272Liabilities 2020: $6,157,628Net Assets 2020: -$542,3562020Assets 2021: $3,939,352Liabilities 2021: $4,453,597Net Assets 2021: -$514,2452021Assets 2022: $4,789,493Liabilities 2022: $5,254,403Net Assets 2022: -$464,9102022Assets 2023: $12,580,957Liabilities 2023: $13,061,482Net Assets 2023: -$480,5252023Assets 2024: $9,977,293Liabilities 2024: $10,658,291Net Assets 2024: -$680,9982024

Highlighted filing

2024

Assets$9,977,293
Liabilities$10,658,291
Net Assets-$680,998
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $26,146,3692011Expenses 2012: $24,987,0022012Expenses 2013: $23,110,5762013Revenue 2014: $22,950,908Expenses 2014: $23,033,902Net Income 2014: -$82,9942014Revenue 2015: $22,477,314Expenses 2015: $22,267,615Net Income 2015: $209,6992015Revenue 2016: $24,799,085Expenses 2016: $24,625,794Net Income 2016: $173,2912016Revenue 2017: $26,508,986Expenses 2017: $26,066,427Net Income 2017: $442,5592017Revenue 2018: $26,426,734Expenses 2018: $26,387,029Net Income 2018: $39,7052018Revenue 2019: $27,351,137Expenses 2019: $27,295,131Net Income 2019: $56,0062019Revenue 2020: $26,347,396Expenses 2020: $26,208,989Net Income 2020: $138,4072020Revenue 2021: $26,341,343Expenses 2021: $26,343,509Net Income 2021: -$2,1662021Revenue 2022: $26,775,004Expenses 2022: $26,696,428Net Income 2022: $78,5762022Revenue 2023: $22,449,383Expenses 2023: $22,482,665Net Income 2023: -$33,2822023Revenue 2024: $22,572,566Expenses 2024: $22,800,498Net Income 2024: -$227,9322024

Highlighted filing

2024

Revenue$22,572,566
Expenses$22,800,498
Net Income-$227,932
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,977,293
Liabilities
$10,658,291
Net assets
-$680,998
Revenue
$22,572,566
Expenses
$22,800,498
Net income
-$227,932
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.98$10.7$0.68$22.6$22.8$0.23
2023Summary only. Only limited summary data is available for this year.$12.6$13.1$0.48$22.4$22.5$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$5.25$0.46$26.8$26.7$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.94$4.45$0.51$26.3$26.3$0.00
2020Summary only. Only limited summary data is available for this year.$5.62$6.16$0.54$26.3$26.2$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$5.26$0.68$27.4$27.3$0.06
2018Summary only. Only limited summary data is available for this year.$4.80$5.53$0.74$26.4$26.4$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$5.46$0.78$26.5$26.1$0.44
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$6.25$1.22$24.8$24.6$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.42$5.81$1.39$22.5$22.3$0.21
2014Detailed filing. Detailed filing data is available for this year.$4.22$5.83$1.60$23.0$23.0$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$6.04$1.52$23.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$6.47$1.41$25.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.04$8.46$1.43$26.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 17, 2025
Return Version
2023v6.0
Gross Receipts
$22,580,756
Mission and Program Overview

Mission

Action for a better community is a community action agency that promotes and provides opportunities for low-income individuals and families to become self-sufficient.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,285,069$1,540,753▲ $255,684
Land, Buildings, and Equipment, Net$799,446$664,838▼ $134,608
Accounts Receivable$110,294$169,086▲ $58,792
Cash and Non-Interest-Bearing Accounts$1,526,108$153,218▼ $1,372,890
Inventories for Sale or Use$53,715$71,730▲ $18,015
Prepaid Expenses and Deferred Charges$40,364$68,249▲ $27,885
Total Assets$12,580,957$9,977,293▼ $2,603,664
Other Assets Total$8,765,961$7,309,419▼ $1,456,542
Liabilities
Other Liabilities$8,817,782$7,511,018▼ $1,306,764
Accounts Payable and Accrued Expenses$1,632,375$1,736,753▲ $104,378
Deferred Revenue$2,039,566$958,706▼ $1,080,860
Unsecured Notes Loans Payable$420,999$364,929▼ $56,070
Mortgage Notes Payable Secured by Investment Property$150,760$86,885▼ $63,875
Total Liabilities$13,061,482$10,658,291▼ $2,403,191
Net Assets / Fund Balance
Net Assets With Donor Restrictions$101,000$101,000→ $0
Net Assets Without Donor Restrictions$-581,525$-781,998▼ $200,473
Total Net Assets Fund Balance$-480,525$-680,998▼ $200,473
Total Liabilities and Net Assets / Fund Balance$12,580,957$9,977,293▼ $2,603,664

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$96,376$871,547$967,923
Leasehold Improvements$175,666$700,866$876,532
Other Land Buildings$48,916$514,610$563,526
Equipment$222,766$244,488$467,254
Land$121,114-$121,114
Other Assets Org$24,434--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$101,000---$101,000
2022$101,000---$101,000
2021$101,000---$101,000
2020$101,000---$101,000
2019$101,000---$101,000
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jerome UnderwoodPresident & CEOFT$168,193$31,916$200,109
Patricia LloydChief Operation OfficerFT$121,068$29,730$150,798
Sharon MiniganV.p. of Early Childhood ServicesFT$106,340$16,526$122,866
Eric BinazeskiDirector of FinanceFT$110,575$5,383$115,958
William PorterDirector of Business ServicesFT$101,331$4,962$106,293

Board Members and Trustees

NameTitle
Brad RyeBoard Chair
Patricia Stevens1st Vice Chair
Arthur B GlaserBoard Member
Charles ReavesBoard Member
Corinda ReavesBoard Member
David C ScottBoard Member
Delories GriffinBoard Member
Dr Keith B JenkinsBoard Member
Freddie HinesBoard Member
Isaac ElliottBoard Member
Kelsea KagariseBoard Member
Leverett CopelandBoard Member
Michael J JohnsonBoard Member
Mitch GruberBoard Member
Rhonda MorienBoard Member
Rose BonnickBoard Member
Valerie Douglas AndersonBoard Member
Virginia MclntyreBoard Member
Lee Alice LigginsSecretary
Timothy FlahertyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Jeffrey Flaherty (wise Home Energy Llc)Contracting133 PINEBROOK DR, Rochester, NY 14616$156,244
Revenue and Support

Revenue Composition

Contributions and Grants
$21,334,705
Program Service Revenue
$1,036,681
Investment Income
$-8,190
Other Revenue
$209,370
All Other Contributions
$763,904
Change in Net Assets
$-227,932

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$143,738
Total Noncash Contributions$143,738

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,572,566
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$556,343
Total Revenue per Audited Statements
$23,128,909
Total Revenue per Form 990
$22,572,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$14,399,035
Other Expenses$7,429,955
Grants and Similar Amounts Paid$971,508
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,865,709$874,413-$10,740,122
Occupancy$2,112,459$144,416-$2,256,875
Other Employee Benefits$1,827,823$158,032-$1,985,855
Grants to Domestic Orgs$971,508--$971,508
Payroll Taxes$788,992$68,215-$857,207
Fees for Services Other$686,174$31,200-$717,374
Other Expenses$422,009$3,484-$425,493
Pension Plan Contributions$382,909$33,106-$416,015
All Other Expenses$406,944$2,764-$409,708
Current Officers, Directors, Trustees, and Key Employees$367,283$32,553-$399,836
Insurance$251,011$24,558-$275,569
Information Technology$181,814$17,211-$199,025
Conferences and Meetings$197,578$374-$197,952
Depreciation Depletion$162,471$16,198-$178,669
Advertising$48,234$18,133-$66,367
Fees for Services Accounting$39,623$1,904-$41,527
Travel$38,754$2,109-$40,863
Interest$1,387$31,639-$33,026
Fees for Services Legal$13,172$633-$13,805
Total Functional Expenses$21,281,266$1,519,232$0$22,800,498

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,329,382
Expenses per Audited Statements$22,800,498
Total Expenses per Form 990$22,800,498
Expenses Not Reported on Form 990$528,884
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ibero American Action LeagueRochester, NY501(c)(3)Head Start and Early Head Start Services$640,370
Catholic Charities of the Finger LakesGeneva, NY501(c)(3)Health Professionals Opportunity Grant$121,309
Volunteers of AmericaRochester, NY501(c)(3)Head Start and Early Head Start Services$63,163
Pathstone CorporationRochester, NY501(c)(3)Health Professionals Opportunity Grant$50,667
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
Right of Use Asset$6,900,147
Line of Credit$500,000
Due to Affiliate$76,822
Refundable Advance$34,049
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the form 990 is presented to and reviewed by the board prior to submission to the irs.”

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

“The conflict of interest annual filing by staff, officers, and board members are reviewed and resolved if required based on action for a better community's policies and procedures manual.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of directors reviewed and approved the compensation of the ceo using comparability data. The board of directors approves the compensation of the ceo and salary increases of staff as a group including senior management staff as part of annual budget approval. Ceo and senior management salaries are based on review of rochester business alliance salary survey and other third party comparable data.”

Form 990, Part VI, Section C, Line 19

“The organization makes all its governing documents, conflict of interest policy, and financial statements available to the public upon request. Results of the a-133 audit are made available through the federal audit clearinghouse.”

Filing and Contact Details

Filer

Filer Name
Action for a Better Community Inc
EIN
16-0902835
Phone
5853255116
Address
400 WEST AVENUE 3RD FLOOR, ROCHESTER, NY 14611

Signing Officer

Name
Jerome Underwood
Title
CEO
Phone
5853255116
Signed
2025-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerome Underwood
Formed
1965
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
362
Volunteers
237

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes in the audit committee's responsibilities.”

Financial Statement Notes

PART V, LINE 4:

“The organization has been the recipient of funds that were used to establish an endowment fund at rochester area community foundation.”

PART X, LINE 2:

“The company and abc foundation are exempt from income taxes under section 501(c)(3) of the internal revenue code (the code), therefore, no provision for income taxes is reflected in the consolidated financial statements. The company and abc foundation have been classified as publicly supported organizations that are not private foundations under section 509(a) of the code. The company and abc foundation presently discloses or recognizes income tax positions based on managements estimate of whether it is reasonably possible or probable that a liability has been incurred for unrecognized income taxes. Management has concluded that the company and abc foundation have taken no uncertain tax positions that require adjustment in their consolidated financial statements. U.s. Forms 990 filed by the company and abc foundation are subject to examination by taxing authorities.”

Raw XML AppendixShowing 400 of 808 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01736753
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IRS990/AccountsReceivableGrp/EOYAmt0169086
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ACTION FOR A BETTER COMMUNITY IS A COMMUNITY ACTION AGENCY THAT PROMOTES AND PROVIDES OPPORTUNITIES FOR LOW-INCOME INDIVIDUALS AND FAMILIES TO BECOME SELF-SUFFICIENT.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt018133
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IRS990/AdvertisingGrp/TotalAmt066367
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IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum05853255116
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0400 WEST AVENUE 3RD FLOOR
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014611
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IRS990/CollectionsOfArtInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt22PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF BUSINESS SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt24V.P. OF EARLY CHILDHOOD SERVICES
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