Civic Intelligence

The Eden Alternative Inc.

990 • Fiscal year 2015 • EIN 16-1465335

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 09, 2016

PO BOX 18369 1000 Elmwood AveRochester, NY 14620

(585) 461-3951

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • NTEE E • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

36th percentile

0.08x

Higher debt load relative to revenue than 36% of similar nonprofits.

2015 filings • NTEE E • $1M-$5M nonprofits • Source year 2015

Net Margin

26th percentile

-5.5%

Higher net margin than 26% of similar nonprofits.

2015 filings • NTEE E • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

55th percentile

$108,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2015 filings • NTEE E • $1M-$5M nonprofits • Source year 2015

Asset Growth

17th percentile

-9.5%

Faster asset growth than 17% of similar nonprofits.

2015 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2015 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$336,508

Down $35,174 (-9.5%) from 2014

Net Assets

Up

$250,581

Up $40,001 (+19%) from 2014

Liabilities

Down

$85,927

Down $75,175 (-47%) from 2014

Revenue

Down

$1,095,398

Down $170,983 (-14%) from 2014

Expenses

Down

$1,155,397

Down $96,909 (-7.7%) from 2014

Net Income

Down

-$59,999

Down $74,074 (-526%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $189,638Liabilities 2010: $43,533Net Assets 2010: $146,1052010Assets 2011: $252,636Liabilities 2011: $100,957Net Assets 2011: $151,6792011Assets 2012: $238,454Liabilities 2012: $58,944Net Assets 2012: $179,5102012Assets 2013: $279,064Liabilities 2013: $82,559Net Assets 2013: $196,5052013Assets 2014: $371,682Liabilities 2014: $161,102Net Assets 2014: $210,5802014Assets 2015: $336,508Liabilities 2015: $85,927Net Assets 2015: $250,5812015Assets 2016: $417,664Liabilities 2016: $62,101Net Assets 2016: $355,5632016Assets 2017: $292,487Liabilities 2017: $59,160Net Assets 2017: $233,3272017Assets 2018: $395,015Liabilities 2018: $121,764Net Assets 2018: $273,2512018Assets 2019: $718,823Liabilities 2019: $265,739Net Assets 2019: $453,0842019Assets 2020: $838,148Liabilities 2020: $284,995Net Assets 2020: $553,1532020Assets 2021: $819,659Liabilities 2021: $71,108Net Assets 2021: $748,5512021Assets 2022: $334,790Liabilities 2022: $62,941Net Assets 2022: $271,8492022Assets 2023: $734,194Liabilities 2023: $96,141Net Assets 2023: $638,0532023Assets 2024: $453,729Liabilities 2024: $74,911Net Assets 2024: $378,8182024

Highlighted filing

2015

Assets$336,508
Liabilities$85,927
Net Assets$250,581

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,088,2192010Expenses 2011: $1,006,4462011Expenses 2012: $1,211,4102012Revenue 2013: $1,203,316Expenses 2013: $1,186,321Net Income 2013: $16,9952013Revenue 2014: $1,266,381Expenses 2014: $1,252,306Net Income 2014: $14,0752014Revenue 2015: $1,095,398Expenses 2015: $1,155,397Net Income 2015: -$59,9992015Revenue 2016: $1,734,426Expenses 2016: $1,629,444Net Income 2016: $104,9822016Revenue 2017: $1,015,358Expenses 2017: $1,137,594Net Income 2017: -$122,2362017Revenue 2018: $1,397,509Expenses 2018: $1,357,585Net Income 2018: $39,9242018Revenue 2019: $1,333,012Expenses 2019: $1,153,179Net Income 2019: $179,8332019Revenue 2020: $1,178,053Expenses 2020: $1,077,984Net Income 2020: $100,0692020Revenue 2021: $1,214,208Expenses 2021: $1,018,810Net Income 2021: $195,3982021Revenue 2022: $1,180,205Expenses 2022: $1,656,907Net Income 2022: -$476,7022022Revenue 2023: $1,943,462Expenses 2023: $1,577,258Net Income 2023: $366,2042023Revenue 2024: $2,011,255Expenses 2024: $2,270,490Net Income 2024: -$259,2352024

Highlighted filing

2015

Revenue$1,095,398
Expenses$1,155,397
Net Income-$59,999
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 9, 2016
Return Version
2015v2.0
Gross Receipts
$1,095,398
Mission and Program Overview

Mission

The eden alternative, inc. Is dedicated to reframing the experience of aging and disability across america and around the world. Its mission is to improve the well-being of elders and their care partners by transforming the communities in which they live and work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$60,105$114,056▲ $53,951
Inventories for Sale or Use$65,526$77,822▲ $12,296
Cash and Non-Interest-Bearing Accounts$19,432$46,135▲ $26,703
Savings and Temporary Cash Investments$182,020$45,123▼ $136,897
Prepaid Expenses and Deferred Charges$9,594$26,624▲ $17,030
Land, Buildings, and Equipment, Net$14,405$15,748▲ $1,343
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$371,682$336,508▼ $35,174
Other Assets Total$20,600$11,000▼ $9,600
Liabilities
Accounts Payable and Accrued Expenses$48,206$49,050▲ $844
Deferred Revenue$12,896$36,877▲ $23,981
Total Liabilities$61,102$85,927▲ $24,825
Net Assets / Fund Balance
Unrestricted Net Assets$210,580$241,484▲ $30,904
Temporarily Rstr Net Assets$100,000$9,097▼ $90,903
Total Net Assets Fund Balance$310,580$250,581▼ $59,999
Total Liabilities and Net Assets / Fund Balance$371,682$336,508▼ $35,174

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,748$9,771$25,519
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher D PernaPresident & CEOFT$108,000$108,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$399,444
Program Service Revenue
$695,851
Investment Income
$103
Other Revenue
$0
All Other Contributions
$399,444
Change in Net Assets
$-59,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$603,869
Salaries, Compensation, and Employee Benefits$551,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$298,995$52,764-$351,759
Fees for Services Other$155,960--$155,960
Current Officers, Directors, Trustees, and Key Employees$91,800$16,200-$108,000
Other Employee Benefits$43,341$11,521-$54,862
Travel$43,411$10,853-$54,264
Payroll Taxes$29,157$7,750-$36,907
Royalties$18,841--$18,841
Advertising$16,278$1,809-$18,087
Depreciation Depletion$12,217$3,054-$15,271
Information Technology$8,979$2,245-$11,224
All Other Expenses$11,051--$11,051
Fees for Services Accounting-$10,200-$10,200
Conferences and Meetings$10,140--$10,140
Other Expenses$8,615$957-$9,572
Insurance$6,905$1,726-$8,631
Occupancy$4,363$1,091-$5,454
Office Expenses$1,961$1,961-$3,922
Fees for Services Legal-$770-$770
Total Functional Expenses$1,031,103$124,294$0$1,155,397
International Activity

International Summary

Offices
10
Employees
12

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AfricaProgram ServicesTrainiing11$0
United KingdomProgram ServicesTraining12$0
Australia/new ZealandProgram ServicesTraining11$0
CanadaProgram ServicesTraining22$0
DenmarkProgram ServicesTraining12$0
AustriaProgram ServicesTraining11$0
GermanyProgram ServicesTraining11$0
IcelandProgram ServicesTraining11$0
SwitzerlandProgram ServicesTraining11$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Virgil ThomasEmployeeCompensationNo$28,882
G Allen PowerBoard MemberCompensationNo$22,450
-Board MemberCompensationNo$19,597

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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Various board members are also trainers or employees of organizations that have adopted the eden alternative philosophy. The organizations conflict of interest policy was followed in approving any contracts with these board members, and the potential conflict was disclosed. All board members abstain from voting when there is a potential conflict of interest. Board members transacting business with the eden alternative are given the same financial terms as any other contractor or customer. The only exception is dr. G. Allen power, who charges an additional stipend for dementia beyond drugs training. He charges this stipend to any organization requesting his services. Virgil thomas, an employee who resigned from his position with the eden alternative in may, is the son of director jude thomas.

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The by-laws were amended in 2015 to reflect several changes adopted by the board.

Form 990, Part VI, Line 11B: Form 990 Review Process

Return will be reviewed by board members and management in detail. Any questions will be directed to the accounting firm who prepared the return. A pdf copy of the return will be e-mailed to all board members prior to the filing of the return.

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

Board and management reviews the annual conflicts of interest statements signed annually. Any conflicts will be discussed and the person with the conflict will abstain from any discussions and will not vote on that item.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

A new ceo was hired effective june 1, 2010. An analysis of appropriate compensation was undertaken by the board of directors prior to hiring the new ceo. The board of directors reviews the ceo's compensation annually with a comparison to other organizations with similiar size and structure.

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

Documents are available at the organization's home office and are available upon request.

Filing and Contact Details

Filer

Filer Name
The Eden Alternative Inc
EIN
16-1465335
Phone
5854613951
Address
PO BOX 18369 1000 Elmwood Ave, ROCHESTER, NY 14620

Signing Officer

Name
Christopher D Perna
Title
CEO
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
100

Preparer

Firm
LPWolch CPAs PC
Address
40 Office Park Way, Pittsford, NY 14534
Preparer
Donald J Onimus
Phone
5855868830
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: PROGRAM SERVICE PRODUCT SALES. THE PRODUCTS CONSIST MAINLY OF BOOKS, VIDEOS AND OTHER TRAINING MATERIALS. THEY ARE PURCHASED BY TRAINERS, REGISTRY MEMBERS, EDEN ASSOCIATES AND OTHER INTERESTED INDIVIDUALS IN ORDER TO ADOPT EDEN PRINCIPLES AND IMPROVE THE LIVES OF ELDERS AND THOSE WHO CARE FOR THEM. OTHER PROGRAM SERVICES 5: The Organization receives revenue from other organizations from outside the United States, which are licensed to use The Eden Alternative trademark and teaching curricula. The Organization also earns revenue from value-added partners who sell their products and services to Eden Registry Members.

2014 Grant Revenues and Fund Balance

2014 grant revenues and fund balance were increased by $100,000 for a prior period adjustment. The amount was originally carried as deferred revenue and it was determined that it should have been recognized in 2014.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7HAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12President & CEO
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IRS990/MissionDesc0THE EDEN ALTERNATIVE, INC. IS DEDICATED TO REFRAMING THE EXPERIENCE OF AGING AND DISABILITY ACROSS AMERICA AND AROUND THE WORLD. ITS MISSION IS TO IMPROVE THE WELL-BEING OF ELDERS AND THEIR CARE PARTNERS BY TRANSFORMING THE COMMUNITIES IN WHICH THEY LIVE AND WORK.
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IRS990/OtherExpensesGrp/Desc3CREDIT CARD & BANK FEES
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IRS990/OtherExpensesGrp/TotalAmt116531
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IRS990/PayrollTaxesGrp/ProgramServicesAmt029157
IRS990/PayrollTaxesGrp/TotalAmt036907
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IRS990/ProgramServiceRevenueGrp/Desc0EDEN REGISTRY
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt327311
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM SERVICE EDEN REGISTRY. As a way of honoring those who undertake the hard work of transforming their institutions into warm, human habitats, the Organization maintains the Eden Registry. The registry is not an accreditation or in any way an indicator of quality, it is simply a public commitment to strive for the principles and practices of The Eden Alternative. Eden registered homes, REGISTRY MEMBERS, pay an annual fee of $497.50 and receive a plaque that is displayed in their facilities. They are also acknowledged on the Organization's website and publications. AS OF 12/31/15, THERE ARE 186 ORGANIZATIONS ON THE EDEN REGISTRY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0116204
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0106718
IRS990/ProgSrvcAccomActy3Grp/Desc0- EDEN ALTERNATIVE PARTICIPATED IN MANY CONFERENCES AND EVENTS. THESE SPEAKING ENGAGEMENTS ARE DESIGNED TO EDUCATE AND ENLIGHTEN INDIVIDUALS IN THE EDEN PHILOSOPHY AND THE CULTURE CHANGE MOVEMENT. SUBJECTS INCLUDED THE FOLLOWING: BRINGING CHANGE INTO YOUR ORGANIZATION, THE BUSINESS MODEL OF THE EDEN ALTERNATIVE, ASSISTING PEOPLE WITH DEMENTIA, CREATING EMPOWERED WORK TEAMS, AND OTHER TOPICS. - THE EDEN ALTERNATIVE COMPLETED A $100,000 GRANT PROJECT FUNDED BY THE MAY AND STANLEY SMITH FOUNDATION. THE PROJECT INVOLVED 10 NURSING HOMES IN COLORADO AND 10 NURSING HOMES IN CALIFORNIA WORKING WITH THE LEADERSHIP TEAMS OF EACH HOME USING A SERIES OF PROPRIETARY LEADERSHIP DEVELOPMENT CURRICULA. THE EDEN ALTERNATIVE WAS ALSO AWARDED A GRANT OF MORE THEN $900,000 TO PERFORM A SIMILAR PROJECT FOR UP TO 100 HOMES WITHIN THE STATE OF TEXAS DURING 2016-17.- THE EDEN ALTERNATIVE COMPLETED A $100,000 GRANT PROJECT FOR THE STATE OF ARKANSAS. THIS PROJECT CALLED OPTIMIZING MEDICATION SYSTEMS AND USAGE INVOLVED NEARLY 200 NURSING HOME EMPLOYEES AND FOCUSED ON REDUCING THE USE OR UNNECESSARY MEDICaTIONS AND USING NEW PERSON-DIRECTED APPROACHES FOR MANAGING MEDICATIONS.- THE EDEN ALTERNATIVE COMPLETED A LARGE DEMENTIA TRAINING GRANT PROJECT FOR THE STATE OF OKLAHOMA. NEARLY 500 PEOPLE WERE TRAINED ACROSS THE STATE USING THE PROPRIETARY DEMENTIA BEYOND DRUGS CURRICULUM IN AN EFFORT TO REDUCE THE USE OR HARMFUL ANTI-PSYCHOTIC DRUGS WITH ELDERS LIVING WITH DEMENTIA.THE EDEN ALTERNATIVE WAS SELECTED AS THE SOLE RECIPIENT OF A GRANT FROM CMS TO PERFORM DEMENTIA BEYOND DRUGS TRAINING ACROSS 5 STATES IN 2016. GRANT FUNDING TOTALS NEARLY $300K AND WILL FUND UP TO 780 PEOPLE TO ATTEND THE TRAINING.- 24 NEW HOMES WERE ADDED TO THE EDEN REGISTRY DURING THE YEAR BRINGING THE EDEN REGISTRY TO 186 MEMBERS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.45$0.07$0.38$2.01$2.27$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.10$0.64$1.94$1.58$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.33$0.06$0.27$1.18$1.66$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.07$0.75$1.21$1.02$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.28$0.55$1.18$1.08$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.27$0.45$1.33$1.15$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.12$0.27$1.40$1.36$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.06$0.23$1.02$1.14$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.06$0.36$1.73$1.63$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.09$0.25$1.10$1.16$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.16$0.21$1.27$1.25$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$1.20$1.19$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.06$0.18$1.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.10$0.15$1.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.04$0.15$1.09