Civic Intelligence

The Rochester Association of Paraprofessionals Inc

990 • Fiscal year 2020 • EIN 16-1533155

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 04, 2020

30 Union Street Suite 103Rochester, NY 14607-1345

(585) 454-1380

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.11x

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

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Net Margin

90th percentile

42%

Higher net margin than 90% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$7,861

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$515,563

Up $80,731 (+19%) from 2019

Net Assets

Up

$493,540

Up $81,427 (+20%) from 2019

Liabilities

Down

$22,023

Down $696 (-3.1%) from 2019

Revenue

Down

$194,694

Down $28,472 (-13%) from 2019

Expenses

Down

$113,267

Down $54,240 (-32%) from 2019

Net Income

Up

$81,427

Up $25,768 (+46%) 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 2011: $157,911Liabilities 2011: $4,381Net Assets 2011: $153,5302011Assets 2012: $180,466Liabilities 2012: $25,258Net Assets 2012: $155,2082012Assets 2013: $149,977Liabilities 2013: $8,490Net Assets 2013: $141,4872013Assets 2014: $193,993Liabilities 2014: $19,253Net Assets 2014: $174,7402014Assets 2015: $206,805Liabilities 2015: $18,563Net Assets 2015: $188,2422015Assets 2016: $249,151Liabilities 2016: $17,900Net Assets 2016: $231,2512016Assets 2017: $307,496Liabilities 2017: $18,824Net Assets 2017: $288,6722017Assets 2018: $381,232Liabilities 2018: $24,778Net Assets 2018: $356,4542018Assets 2019: $434,832Liabilities 2019: $22,719Net Assets 2019: $412,1132019Assets 2020: $515,563Liabilities 2020: $22,023Net Assets 2020: $493,5402020Assets 2021: $569,677Liabilities 2021: $19,247Net Assets 2021: $550,4302021Assets 2022: $563,334Liabilities 2022: $20,811Net Assets 2022: $542,5232022Assets 2023: $455,072Liabilities 2023: $56,195Net Assets 2023: $398,8772023Assets 2024: $355,919Liabilities 2024: $36,915Net Assets 2024: $319,0042024Assets 2025: $426,524Liabilities 2025: $199,006Net Assets 2025: $227,5182025

Highlighted filing

2020

Assets$515,563
Liabilities$22,023
Net Assets$493,540

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $154,2072011Expenses 2012: $158,7782012Expenses 2013: $163,8792013Revenue 2014: $187,278Expenses 2014: $154,025Net Income 2014: $33,2532014Revenue 2015: $170,233Expenses 2015: $156,731Net Income 2015: $13,5022015Revenue 2016: $205,994Expenses 2016: $162,985Net Income 2016: $43,0092016Revenue 2017: $216,631Expenses 2017: $159,210Net Income 2017: $57,4212017Revenue 2018: $212,846Expenses 2018: $145,064Net Income 2018: $67,7822018Revenue 2019: $223,166Expenses 2019: $167,507Net Income 2019: $55,6592019Revenue 2020: $194,694Expenses 2020: $113,267Net Income 2020: $81,4272020Revenue 2021: $184,322Expenses 2021: $127,432Net Income 2021: $56,8902021Revenue 2022: $157,177Expenses 2022: $165,084Net Income 2022: -$7,9072022Revenue 2023: $113,703Expenses 2023: $257,349Net Income 2023: -$143,6462023Revenue 2024: $357,002Expenses 2024: $436,875Net Income 2024: -$79,8732024Revenue 2025: $358,063Expenses 2025: $449,549Net Income 2025: -$91,4862025

Highlighted filing

2020

Revenue$194,694
Expenses$113,267
Net Income$81,427
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$194,694
Mission and Program Overview

Mission

The rochester association of paraprofessionals, inc. Pledges to work for the welfare of all children, to advance all aspects of education and to improve instructional opportunities for all, as well as to develop and promote the rights, welfare and autonomy of its members through the adoption of ethical practices, personnel policies, and standards of preparation and participation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$336,528$435,215▲ $98,687
Savings and Temporary Cash Investments$79,383$80,285▲ $902
Accounts Receivable$18,698$0▼ $18,698
Land, Buildings, and Equipment, Net$223$63▼ $160
Total Assets$434,832$515,563▲ $80,731
Liabilities
Accounts Payable and Accrued Expenses$22,719$22,023▼ $696
Total Liabilities$22,719$22,023▼ $696
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$374,817$421,967▲ $47,150
Net Assets With Donor Restrictions$37,296$71,573▲ $34,277
Total Net Assets Fund Balance$412,113$493,540▲ $81,427
Total Liabilities and Net Assets / Fund Balance$434,832$515,563▲ $80,731

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$63$22,586$22,649
Leasehold Improvements$0$8,490$8,490
Other Land Buildings$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Angelina RiveraPresidentFT$7,861$7,861
Lynda HarrisTreasurer/secFT$3,671$3,671
Doriy Jackson1st VPFT$3,045$3,045
Carmen ShepardBoard ChairFT$2,770$2,770
Rosemary Wilson2nd VPFT$1,370$1,370
Anthony AndrewsDirector-$240$240
Detrius DixieDirector-$240$240
Gayle CameronDirector-$240$240
Susan AmannDirector-$240$240
Terry SpivaDirector-$240$240
Deborah KendrickDirector-$210$210
Elizabeth GarciaDirector-$180$180
Tiffany BumphisDirector-$180$180
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$193,343
Investment Income
$901
Other Revenue
$450
Change in Net Assets
$81,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$194,694
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$194,694
Total Revenue per Form 990
$194,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,720
Salaries, Compensation, and Employee Benefits$41,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$28,219--$28,219
Current Officers, Directors, Trustees, and Key Employees$20,284$1,980-$22,264
Occupancy$18,586--$18,586
Other Salaries and Wages$16,128--$16,128
Fees for Services Accounting-$8,365-$8,365
Office Expenses$3,613--$3,613
Payroll Taxes$3,155--$3,155
Other Expenses$2,117$1,388-$1,388
Insurance-$1,026-$1,026
All Other Expenses$467$197-$664
Travel-$319-$319
Depreciation Depletion-$160-$160
Total Functional Expenses$96,314$16,953$0$113,267

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$113,267
Total Expenses per Audited Statements$113,267
Total Expenses per Form 990$113,267
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a union whose members consist of paraprofessionals that work at the rochester city school district.

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

Line 7a explanation - the officers of the association shall be directly elected by the membership at the annual meeting and will serve as voting members of the board of directors.

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

Line 11a explanation - the tax return is reviewed by the president and treasurer of the organization and any questions raised are directed toward the paid preparer for clarification.

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

1. Employees and officers who are related to one another by either blood, marriage, or domestic partnership, shall notify the board of directors of the relationship. The officers may alter the duties of the related individuals so as to avoid any conflict of interest, or the appearance of such a conflict, in the performance of their obligations to the rap. 2. The rap will not enter into transactions or arrangements with entities with which employee and officers may have a personal financial interest, without the prior determination by the board of directors that a confilct of interest does not exist, by majority vote, excluding the vote of any interested officer. 3. Full disclosure of a personal financial interest in an entity with which rap intends to have a transaction or arrangment must be made to the board of directors. Failure to disclose such financial interest may result in discipline or corrective action pursuant to applicable agreement or by-laws. 4. All transactions and arrangements must be made in accordance with the rap's internal controls and accounting procedures, and must be fully disclosed in the rap's accounting records. 5. All transactions and arrangements must occur only in the normal course of business and must be approved by the board of directors. 6. This policy will be enforced by the rap board of directors. All board of directors will receive a copy and agree to comply with the policy. 7. Any employees of the rap will receive a copy of this policy and agree to comply with the policy. 8. The rochester association of paraprofessionals will conduct a periodic review. This review will include; whether compensation arrangements are reasonable, whether partnerships and arrangements with management conform to rap policies and are properly recorded.

Form 990, Part VI, Section B, Line 15

Compensation of officers is determined by reviewing the prior years budget and actual amounts and then the current year compensation budget is voted on and approved by the governing body.

Form 990, Part VI, Section C, Line 18

The organization's form 990 is available on the guidestar.org website and by request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Rochester Association
EIN
16-1533155
Phone
5854541380
Address
30 UNION STREET SUITE 103, ROCHESTER, NY 14607-1345

Signing Officer

Name
Angelina Rivera
Title
President
Phone
5854541380
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angelina Rivera
Formed
1999
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Flaherty Salmin Llp
Address
2300 BUFFALO RD BLDG 200, ROCHESTER, NY 14624
Preparer
Gary a Edom CPA
Phone
5852790120
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IRS990/ActivityOrMissionDesc0THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS, INC. PLEDGES TO WORK FOR THE WELFARE OF ALL CHILDREN, TO ADVANCE ALL ASPECTS OF EDUCATION AND TO IMPROVE INSTRUCTIONAL OPPORTUNITIES FOR ALL, AS WELL AS TO DEVELOP AND PROMOTE THE RIGHTS, WELFARE AND AUTONOMY OF ITS MEMBERS THROUGH THE ADOPTION OF ETHICAL PRACTICES, PERSONNEL POLICIES, AND STANDARDS OF PREPARATION AND PARTICIPATION.
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IRS990/Desc0STATE OF THE UNIONTHIS SCHOOL YEAR, 2019/2020, HAS BEEN A CHALLENGING ONE FOR THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS. I AM PROUD TO INFORM YOU THAT WE ARE STILL IN GOOD STANDING AND STRONGER THAN EVER. WE HAVE SHOWED COMMITMENT TO OUR MEMBERS, AND TO OUR STUDENTS.WHEN THE RCSD DISCOVERED THE BUDGET DEFICIT BACK IN OCTOBER, WE KNEW OUR MEMBERS WOULD BE AFFECTED ONE WAY OR THE OTHER. IN DECEMBER, WE HAD TEN PARAPROFESSIONALS LAID OFF, ALONG WITH DISPLACEMENTS. THE DISTRICT ALSO, CUT OUR TA MENTOR PROGRAM. TAKING AWAY ANOTHER RESOURCE FOR OUR MEMBERS.HOWEVER, OUR ADVOCACY AND SUPPORT TO OUR: MEMBERS NEVER STOPS. THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS KEEPS WORKING TO SUPPORT OUR MEMBERS AND OFFERED MANY PROFESSLONAL DEVELOPMENT OPPORTUNITIES. OUR MISSION IS TO EMPOWER OUR MEMBERS WITH KNOWLEDGE AND PROFESSIONAL GROWTH. WE WERE ABLE TO OFFER DASA FOR OUR PARAPROFESSIONALS INTERESTED IN PURSUING THE TEACHING ASSISTANT CERTIFICATION. OUR GOAL IS TO HAVE AS MANY PARAPROFESSIONALS GO THROUGH THE PROCESS AND HAVE THEIR CERTIFICATION, SO WHEN VACANCIES ARE AVAILABLE OUR MEMBERS COULD BE PROMOTED TO THOSE POSITIONS.THEN IN MARCH, COVID 19 HAPPENED AND OUR SCHOOLS WERE CLOSED. THE NORMAL BUSINESS WE KNEW, WAS NO MORE. WE ARE WORKING FROM HOME BECAUSE OF THE SOCIAL DISTANCING, BUT WE NEVER STOP SUPPORTING OUR MEMBERS. ALL THE OFFICERS WERE IN CONTACT WITH OUR MEMBERS VIA, PHONE CALLS AND EMAILS.THIS YEAR, WE FILED SIX GRIEVANCES. THREE OF THOSE GRIEVANCES WERE RESOLVED IN OUR MEMBERS FAVOR AND TWO WERE NOT. WE STILL HAVE ONE ACTIVE GRIEVANCE MOVING TO ARBITRATION.THIS YEAR, WE ALSO ACTIVATED A RAP FACEBOOK PUBLIC PAGE HTTPS://WWW.FACEBOOK.COM/RAPROCNYSUT/, AND A RAP FACEBOOK PRIVATE GROUP PAGE: HTTPS://WWW.FACEBOOK.COM/GROUPS/RAPCONNECTED/ WE ARE LOOKING AT DIFFERENT WAYS TO IMPROVE OUR COMMUNICATIONS WITH OUR MEMBERS.WE WILL CONTINUE WORKING WITH THE DISTRICT TO DELIVER MORE PROFESSIONAL DEVELOPMENT RELEVANT TO OUR JOB ROLES AND DUTIES. WE ARE ALSO WORKING WITH NYSUT, AFT AND NEA TO DEVELOP A PLAN FOR REOPENING THE SCHOOLS AND HAVE RELEVANT TRAININGS. WE ARE LOOKING INTO OFFERING TRAUMA AND RESILIENCE, HEALING CIRCLES, HEALTH & SAFETY AND OTHER WORKSHOPS.THE ELECTIONS FOR THREE, RAP EXECUTIVE BOARD OF DIRECTORS, IS SCHEDULED TO BE HELD IN THE FALL. WE ARE HOPING TO BE BACK AT OUR JOBS AND HAVE, IN PERSON VOTING. THE CANDIDATE'S STATEMENTS WILL BE MALLED TO EVERY MEMBER. MORE INFORMATION TO FOLLOW.TRANSFER DAY, THIS YEAR WILL BE DIFFERENT. THE PROCESS WILL BE THE SAME, BUT THE SET-UP WILL BE DIFFERENT. IT WILL BE HELD VIA CONFERENCE CALL AND ZOOM. THIS WLLL BE AN INTERESTING EXPERIENCE, BUT IT WILL KEEP ALL THOSE PARTICIPATING, SAFE AND HEALTHY.IN SOLIDARITY,ANGIE RIVERA- RAP PRESIDENT
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IRS990/Form990PartVIISectionAGrp/PersonNm0ANGELINA RIVERA
IRS990/Form990PartVIISectionAGrp/PersonNm1CARMEN SHEPARD
IRS990/Form990PartVIISectionAGrp/PersonNm2DORIY JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm3ROSEMARY WILSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VP
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VP
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER/SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0194694
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01026
IRS990/InsuranceGrp/TotalAmt01026
IRS990/InvestmentIncomeGrp/ExclusionAmt0901
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0901
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031076
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0223
IRS990/LandBldgEquipBasisNetGrp/EOYAmt063
IRS990/LandBldgEquipCostOrOtherBssAmt031139
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS, INC. PLEDGES TO WORK FOR THE WELFARE OF ALL CHILDREN, TO ADVANCE ALL ASPECTS OF EDUCATION AND TO IMPROVE INSTRUCTIONAL OPPORTUNITIES FOR ALL, AS WELL AS TO DEVELOP AND PROMOTE THE RIGHTS, WELFARE AND AUTONOMY OF ITS MEMBERS THROUGH THE ADOPTION OF ETHICAL PRACTICES, PERSONNEL POLICIES, AND STANDARDS OF PREPARATION AND PARTICIPATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0412113
IRS990/NetAssetsOrFundBalancesEOYAmt0493540
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0374817
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0421967
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt018586
IRS990/OccupancyGrp/TotalAmt018586
IRS990/OfficeExpensesGrp/ProgramServicesAmt03613
IRS990/OfficeExpensesGrp/TotalAmt03613
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1DONATIONS & GIFTS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03518
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11388
IRS990/OtherExpensesGrp/ProgramServicesAmt03745
IRS990/OtherExpensesGrp/ProgramServicesAmt12117
IRS990/OtherExpensesGrp/TotalAmt03745
IRS990/OtherExpensesGrp/TotalAmt13518
IRS990/OtherExpensesGrp/TotalAmt22117
IRS990/OtherExpensesGrp/TotalAmt31388
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0NEWSLETTER REIMBURSEME
IRS990/OtherRevenueMiscGrp/Desc1NYSUT AND AFT REIMBURS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1150
IRS990/OtherRevenueTotalAmt0450
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt016128
IRS990/OtherSalariesAndWagesGrp/TotalAmt016128
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03155
IRS990/PayrollTaxesGrp/TotalAmt03155
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANGELINA RIVERA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1STAFF DEVELOPMENT FUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0133343
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133343
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt082
IRS990/PYOtherExpensesAmt0127048
IRS990/PYOtherRevenueAmt0500
IRS990/PYProgramServiceRevenueAmt0222584
IRS990/PYRevenuesLessExpensesAmt055659
IRS990/PYSalariesCompEmpBnftPaidAmt040459
IRS990/PYTotalExpensesAmt0167507
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0223166
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt081427
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079383
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080285
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt063
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022586
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022649
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0113267
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt08490
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08490
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0194694
IRS990ScheduleD/TotalBookValueLandBuildingsAmt063
IRS990ScheduleD/TotalExpensesPerForm990Amt0113267
IRS990ScheduleD/TotalRevenuePerForm990Amt0194694
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0194694
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0113267
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A UNION WHOSE MEMBERS CONSIST OF PARAPROFESSIONALS THAT WORK AT THE ROCHESTER CITY SCHOOL DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - THE OFFICERS OF THE ASSOCIATION SHALL BE DIRECTLY ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING AND WILL SERVE AS VOTING MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11A EXPLANATION - THE TAX RETURN IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION AND ANY QUESTIONS RAISED ARE DIRECTED TOWARD THE PAID PREPARER FOR CLARIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt31. EMPLOYEES AND OFFICERS WHO ARE RELATED TO ONE ANOTHER BY EITHER BLOOD, MARRIAGE, OR DOMESTIC PARTNERSHIP, SHALL NOTIFY THE BOARD OF DIRECTORS OF THE RELATIONSHIP. THE OFFICERS MAY ALTER THE DUTIES OF THE RELATED INDIVIDUALS SO AS TO AVOID ANY CONFLICT OF INTEREST, OR THE APPEARANCE OF SUCH A CONFLICT, IN THE PERFORMANCE OF THEIR OBLIGATIONS TO THE RAP. 2. THE RAP WILL NOT ENTER INTO TRANSACTIONS OR ARRANGEMENTS WITH ENTITIES WITH WHICH EMPLOYEE AND OFFICERS MAY HAVE A PERSONAL FINANCIAL INTEREST, WITHOUT THE PRIOR DETERMINATION BY THE BOARD OF DIRECTORS THAT A CONFILCT OF INTEREST DOES NOT EXIST, BY MAJORITY VOTE, EXCLUDING THE VOTE OF ANY INTERESTED OFFICER. 3. FULL DISCLOSURE OF A PERSONAL FINANCIAL INTEREST IN AN ENTITY WITH WHICH RAP INTENDS TO HAVE A TRANSACTION OR ARRANGMENT MUST BE MADE TO THE BOARD OF DIRECTORS. FAILURE TO DISCLOSE SUCH FINANCIAL INTEREST MAY RESULT IN DISCIPLINE OR CORRECTIVE ACTION PURSUANT TO APPLICABLE AGREEMENT OR BY-LAWS. 4. ALL TRANSACTIONS AND ARRANGEMENTS MUST BE MADE IN ACCORDANCE WITH THE RAP'S INTERNAL CONTROLS AND ACCOUNTING PROCEDURES, AND MUST BE FULLY DISCLOSED IN THE RAP'S ACCOUNTING RECORDS. 5. ALL TRANSACTIONS AND ARRANGEMENTS MUST OCCUR ONLY IN THE NORMAL COURSE OF BUSINESS AND MUST BE APPROVED BY THE BOARD OF DIRECTORS. 6. THIS POLICY WILL BE ENFORCED BY THE RAP BOARD OF DIRECTORS. ALL BOARD OF DIRECTORS WILL RECEIVE A COPY AND AGREE TO COMPLY WITH THE POLICY. 7. ANY EMPLOYEES OF THE RAP WILL RECEIVE A COPY OF THIS POLICY AND AGREE TO COMPLY WITH THE POLICY. 8. THE ROCHESTER ASSOCIATION OF PARAPROFESSIONALS WILL CONDUCT A PERIODIC REVIEW. THIS REVIEW WILL INCLUDE; WHETHER COMPENSATION ARRANGEMENTS ARE REASONABLE, WHETHER PARTNERSHIPS AND ARRANGEMENTS WITH MANAGEMENT CONFORM TO RAP POLICIES AND ARE PROPERLY RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OFFICERS IS DETERMINED BY REVIEWING THE PRIOR YEARS BUDGET AND ACTUAL AMOUNTS AND THEN THE CURRENT YEAR COMPENSATION BUDGET IS VOTED ON AND APPROVED BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE GUIDESTAR.ORG WEBSITE AND BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0434832
IRS990/TotalAssetsEOYAmt0515563
IRS990/TotalAssetsGrp/BOYAmt0434832
IRS990/TotalAssetsGrp/EOYAmt0515563
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016953
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt096314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0113267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022719
IRS990/TotalLiabilitiesEOYAmt022023
IRS990/TotalLiabilitiesGrp/BOYAmt022719
IRS990/TotalLiabilitiesGrp/EOYAmt022023
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0412113
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0493540
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt096314
IRS990/TotalProgramServiceRevenueAmt0193343
IRS990/TotalReportableCompFromOrgAmt020487
IRS990/TotalRevenueGrp/ExclusionAmt0901
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0193793
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194694
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434832
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0515563
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0319
IRS990/TravelGrp/TotalAmt0319
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030 UNION STREET SUITE 103
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0146071345
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://RAP.NY.AFT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELINA RIVERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05854541380
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE ROCHESTER ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF PARAPROFESSIONALS INC
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0161533155
ReturnHeader/Filer/PhoneNum05854541380
ReturnHeader/Filer/USAddress/AddressLine1Txt030 UNION STREET SUITE 103
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0146071345
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01DCC545D613A723A89A7FB0A0DC8DC66C7C2F9A0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02A0649A4E5A0A469EF3775A575DCE7011A496C49

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.27$1.99$2.28$3.58$4.50$0.91
2024Detailed filing. Detailed filing data is available for this year.$3.56$0.37$3.19$3.57$4.37$0.80
2023Detailed filing. Detailed filing data is available for this year.$4.55$0.56$3.99$1.14$2.57$1.44
2022Detailed filing. Detailed filing data is available for this year.$5.63$0.21$5.43$1.57$1.65$0.08
2021Detailed filing. Detailed filing data is available for this year.$5.70$0.19$5.50$1.84$1.27$0.57
2020Detailed filing. Detailed filing data is available for this year.$5.16$0.22$4.94$1.95$1.13$0.81
2019Detailed filing. Detailed filing data is available for this year.$4.35$0.23$4.12$2.23$1.68$0.56
2018Detailed filing. Detailed filing data is available for this year.$3.81$0.25$3.56$2.13$1.45$0.68
2017Detailed filing. Detailed filing data is available for this year.$3.07$0.19$2.89$2.17$1.59$0.57
2016Detailed filing. Detailed filing data is available for this year.$2.49$0.18$2.31$2.06$1.63$0.43
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.19$1.88$1.70$1.57$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.94$0.19$1.75$1.87$1.54$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.08$1.41$1.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.25$1.55$1.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.04$1.54$1.54