Civic Intelligence

Resource Center for Accessible Living Inc.

990 • Fiscal year 2020 • EIN 22-2559520

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 02, 2021

727 Ulster AvenueKingston, NY 12401

(845) 331-0541

Siviq Scores

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

Liabilities / Assets

79th percentile

0.58x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

0.96x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Net Margin

15th percentile

-9.9%

Higher net margin than 15% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$94,576

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2020 filings • NTEE P • $1M-$5M nonprofits • Source year 2020

Asset Growth

53rd percentile

14%

Faster asset growth than 53% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

2020 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,586,302

Up $320,592 (+14%) from 2019

Net Assets

Down

$1,076,552

Down $156,297 (-13%) from 2019

Liabilities

Up

$1,509,750

Up $476,889 (+46%) from 2019

Revenue

Down

$1,577,820

Down $889,666 (-36%) from 2019

Expenses

Down

$1,733,321

Down $390,966 (-18%) from 2019

Net Income

Down

-$155,501

Down $498,700 (-145%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,370,081Liabilities 2011: $1,192,859Net Assets 2011: $177,2222011Assets 2012: $1,139,893Liabilities 2012: $886,449Net Assets 2012: $253,4442012Assets 2013: $1,235,461Liabilities 2013: $954,104Net Assets 2013: $281,3572013Assets 2014: $1,193,746Liabilities 2014: $827,932Net Assets 2014: $365,8142014Assets 2015: $1,268,338Liabilities 2015: $872,224Net Assets 2015: $396,1142015Assets 2016: $1,377,903Liabilities 2016: $995,722Net Assets 2016: $382,1812016Assets 2017: $1,818,612Liabilities 2017: $1,285,490Net Assets 2017: $533,1222017Assets 2018: $1,937,369Liabilities 2018: $1,047,178Net Assets 2018: $890,1912018Assets 2019: $2,265,710Liabilities 2019: $1,032,861Net Assets 2019: $1,232,8492019Assets 2020: $2,586,302Liabilities 2020: $1,509,750Net Assets 2020: $1,076,5522020Assets 2021: $3,271,098Liabilities 2021: $1,904,469Net Assets 2021: $1,366,6292021Assets 2022: $2,777,683Liabilities 2022: $1,448,082Net Assets 2022: $1,329,6012022Assets 2023: $3,066,977Liabilities 2023: $1,489,338Net Assets 2023: $1,577,6392023Assets 2025: $2,746,267Liabilities 2025: $1,093,337Net Assets 2025: $1,652,9302025

Highlighted filing

2020

Assets$2,586,302
Liabilities$1,509,750
Net Assets$1,076,552

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $876,470Expenses 2011: $947,407Net Income 2011: -$70,9372011Expenses 2012: $972,7322012Expenses 2013: $1,159,9412013Revenue 2014: $1,402,591Expenses 2014: $1,318,133Net Income 2014: $84,4582014Revenue 2015: $1,600,983Expenses 2015: $1,569,695Net Income 2015: $31,2882015Revenue 2016: $1,870,987Expenses 2016: $1,886,398Net Income 2016: -$15,4112016Revenue 2017: $2,216,957Expenses 2017: $2,068,548Net Income 2017: $148,4092017Revenue 2018: $2,339,449Expenses 2018: $2,040,622Net Income 2018: $298,8272018Revenue 2019: $2,467,486Expenses 2019: $2,124,287Net Income 2019: $343,1992019Revenue 2020: $1,577,820Expenses 2020: $1,733,321Net Income 2020: -$155,5012020Revenue 2021: $1,763,908Expenses 2021: $1,479,517Net Income 2021: $284,3912021Revenue 2022: $1,835,710Expenses 2022: $1,867,632Net Income 2022: -$31,9222022Revenue 2023: $1,961,013Expenses 2023: $1,721,772Net Income 2023: $239,2412023Revenue 2025: $2,136,929Expenses 2025: $2,069,706Net Income 2025: $67,2232025

Highlighted filing

2020

Revenue$1,577,820
Expenses$1,733,321
Net Income-$155,501
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 2, 2021
Return Version
2019v5.0
Gross Receipts
$1,606,553
Mission and Program Overview

Mission

Through advocacy and education, we create accessibility and promote independent living for individuals with disabilities and the community as a whole. Your independence is our mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$457,620$967,815▲ $510,195
Land, Buildings, and Equipment, Net$894,555$862,384▼ $32,171
Accounts Receivable$462,132$433,235▼ $28,897
Pledges and Grants Receivable$218,823$204,452▼ $14,371
Savings and Temporary Cash Investments$170,298$65,428▼ $104,870
Prepaid Expenses and Deferred Charges$37,068$28,503▼ $8,565
Total Assets$2,265,710$2,586,302▲ $320,592
Other Assets Total$25,214$24,485▼ $729
Liabilities
Accounts Payable and Accrued Expenses$482,689$682,481▲ $199,792
Mortgage Notes Payable Secured by Investment Property$536,162$488,837▼ $47,325
Unsecured Notes Loans Payable-$328,700-
Escrow Account Liability$7,078$6,807▼ $271
Deferred Revenue$3,750--
Other Liabilities$3,182$2,925▼ $257
Total Liabilities$1,032,861$1,509,750▲ $476,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,232,849$1,076,552▼ $156,297
Total Net Assets Fund Balance$1,232,849$1,076,552▼ $156,297
Total Liabilities and Net Assets / Fund Balance$2,265,710$2,586,302▲ $320,592

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$699,824$329,348$1,029,172
Equipment$8,500$245,589$254,089
Land$150,000-$150,000
Other Land Buildings$4,060$980$5,040
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony MignoneCEOFT$92,981$1,595$94,576
Kathleen HochmanCOOFT$72,521$994$73,515
Keith GurguiTerm Ended NPT$1,013-$1,013

Board Members and Trustees

NameTitle
Claudette FordChair
Paula Kindos-carberryVice Chair
Brooke Erin LaneBoard Member
Craig LopezBoard Member
F Mark McfaddenBoard Member
Janis LoringBoard Member
Joan GundersenBoard Member
Kathy McmahonBoard Member
Melissa RappleyeaBoard Member
R Marie AltenauBoard Member
Paul ScarpatiSecretary
Sheila KilpatrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$569,497
Program Service Revenue
$1,015,467
Investment Income
$589
Other Revenue
$-7,733
All Other Contributions
$177,919
Change in Net Assets
$-155,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,606,553
Revenue Not Reported on Financial Statements
$-28,733
Revenue Not Reported on Form 990
$-796
Other Revenue Adjustments
$-28,733
Total Revenue per Audited Statements
$1,605,757
Total Revenue per Form 990
$1,577,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,474,088
Other Expenses$259,233
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$858,066$214,517-$1,072,583
Current Officers, Directors, Trustees, and Key Employees$140,969$35,242-$176,211
Other Employee Benefits$106,565$26,642-$133,207
Payroll Taxes$73,670$18,417-$92,087
Occupancy$30,130$9,561-$39,691
Office Expenses$30,917$7,730-$38,647
Depreciation Depletion$26,631--$26,631
Fees for Services Other$20,158$5,040-$25,198
Travel$19,096$4,774-$23,870
Insurance$17,686$4,421-$22,107
Fees for Services Accounting$10,000$2,500-$12,500
Other Expenses$3,888$972-$4,860
All Other Expenses$729$1,437-$2,166
Advertising$1,428$357-$1,785
Conferences and Meetings$470$118-$588
Total Functional Expenses$1,396,656$336,665$0$1,733,321

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,762,054
Expenses per Audited Statements$1,733,321
Total Expenses per Form 990$1,733,321
Expenses Not Reported on Form 990$28,733
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,287
Fundraising Direct Expenses$6,150
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 Medicaid$1,659
Security Deposits$1,266
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
Yes
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, Page 6, Part VI, Line 4

The organization made significant changes to its bylaws to add terms of office for its board members. The term of office for board members shall be three years unless otherwise designated, by the nominations committee.

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

The form 990 is reviewed and approved by the board of directors prior to filing with the internal revenue service.

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

The organization's board of directors is required to complete, on an annual basis, a conflict of interest statement disclosing all potential conflicts. All conflict of interest statements are reviewed by the president and dealt with according to the organization's by-laws. With respect to any conflict of interest and/or related party transaction, or any other conflicted matter, considered by the board, or another authorized designated committee, as appropriate, no related party, or otherwise conflicted individual, shall: i.be present at, or participate in, any deliberations; ii.attempt to influence deliberations; and/or, iii.cast a vote on the matter.

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

The executive committee of rcal meets annually to evaluate the chief executive officer's (and other key executive positions) compensation based on his/her experience, performance, and industry. They also consider his/her input on matters of performance and compensation. The amount which constitutes a fair and reasonable compensation (including salary and benefits) for the chief executive officer will be determined first by the executive committee. This decision will be based on the candidate's qualifications and the availability of organizational funds for compensation, along with a thorough review of comparability data that documents compensation levels and benefits for similarly qualified individuals in comparable positions at similarly situated organizations. These data may include the following: a)salary and benefit compensation studies by independent sources; b)written job offers for functionally comparable positions at similar organizations (not for profits); c)documented telephone calls regarding functionally comparable positions at both rcal and for-profit organizations; and d)information obtained from irs form 990 filings from similar organizations. After determining appropriate compensation for the chief executive officer (and other key executive positions), the executive committee submits their findings, along with supporting documentation, to rcal's board for review and final approval. Concurrent documentation: rcal's board documents the decision-making process used to approve the compensation for the chief executive officer (and other key executive positions). This information will not be included in the general meeting minutes. It will be kept confidential and maintained by the chairperson of the board and the secretary. No member of the staff will have access to this information. Documentation will include: a)a description of the compensation and benefits, and the date it was approved; b)the names of board members present during the discussion of compensation and benefits, and the results of the vote; c)a description of the comparability data relied upon and how the data were obtained.

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

Compensation is reviewed annually by the board in conjunction with a comparison of salaries paid to other local not-for-profit officials at similarly sized and similarly purposed organizations in the local area. The organization utilizes the procedures for establishment and review of compensation for the top chief executive officer to establish and review compensation for other officers and key employees.

Form 990, Page 6, Part VI, Line 19

Upon request, the organizations governing documents as well as the tax returns for at least three years are made available to the requesting party, to be viewed at the organizations office, and copies are made if requested.

Filing and Contact Details

Filer

Filer Name
Resource Center for Accessible
EIN
22-2559520
Phone
8453310541
Address
727 ULSTER AVENUE, KINGSTON, NY 12401

Signing Officer

Name
Anthony Mignone
Title
CEO
Phone
8453310541
Signed
2021-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Mignone
Formed
1983
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
155

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Elisha M Brestovansky CPA
Phone
8455679000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rental expenses 22,583 fundraising expenses 6,150 rental expenses -22,583 fundraising expenses -6,150

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization receives funds from other not-for-profit groups which are held and disbursed at the direction of these not-for-profit groups. The organization acts as a pass-through for caring connections of ulster county and the office for the aging. The funds are used for various events and conferences, for which rcal accounts for. In addition, the organization carries pass-through accounts for individuals who receive services from the organization that are paid from social security. The pass-through accounts for individuals permit family members to make additional payments on behalf of the individual to supplement the funds received from social security. Funds received from social security are not permitted to be mixed with other funds.

Schedule D, Page 3, Part X

The organization files an annual 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 organizations 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 fiscal years prior to 2017.

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

Rental expenses -22,583 fundraising expenses -6,150

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

Rental expenses 22,583 fundraising expenses 6,150

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 490
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.09$1.65$2.14$2.07$0.07
2023Summary only. Only limited summary data is available for this year.$3.07$1.49$1.58$1.96$1.72$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$1.45$1.33$1.84$1.87$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$1.90$1.37$1.76$1.48$0.28
2020Detailed filing. Detailed filing data is available for this year.$2.59$1.51$1.08$1.58$1.73$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$1.03$1.23$2.47$2.12$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$1.05$0.89$2.34$2.04$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$1.29$0.53$2.22$2.07$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.38$1.00$0.38$1.87$1.89$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.87$0.40$1.60$1.57$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.83$0.37$1.40$1.32$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.95$0.28$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.89$0.25$0.97
2011Summary only. Only limited summary data is available for this year.$1.37$1.19$0.18$0.88$0.95$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $1M-$5M nonprofits