Civic Intelligence

Planned Lifetime Assistance Network of New Jersey Inc.

990 • Fiscal year 2018 • EIN 22-2885785

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 22, 2019

PO Box 547Somerville, NJ 08876

(908) 575-8300

Siviq Scores

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

Liabilities / Assets

50th percentile

0.17x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$143,208

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2018 filings • NTEE P • $1M-$5M nonprofits • Source year 2018

Asset Growth

10th percentile

-16%

Faster asset growth than 10% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$688,593

Down $132,307 (-16%) from 2017

Net Assets

Down

$574,489

Down $182,945 (-24%) from 2017

Liabilities

Up

$114,104

Up $50,638 (+80%) from 2017

Revenue

Up

$1,424,726

Up $155,585 (+12%) from 2017

Expenses

Up

$1,422,868

Up $156,616 (+12%) from 2017

Net Income

Down

$1,858

Down $1,031 (-36%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $521,912Liabilities 2011: $37,494Net Assets 2011: $484,4182011Assets 2012: $643,781Liabilities 2012: $48,530Net Assets 2012: $595,2512012Assets 2013: $671,496Liabilities 2013: $46,088Net Assets 2013: $625,4082013Assets 2014: $707,499Liabilities 2014: $42,544Net Assets 2014: $664,9552014Assets 2015: $813,530Liabilities 2015: $41,891Net Assets 2015: $771,6392015Assets 2016: $793,174Liabilities 2016: $38,629Net Assets 2016: $754,5452016Assets 2017: $820,900Liabilities 2017: $63,466Net Assets 2017: $757,4342017Assets 2018: $688,593Liabilities 2018: $114,104Net Assets 2018: $574,4892018Assets 2019: $1,143,144Liabilities 2019: $78,923Net Assets 2019: $1,064,2212019Assets 2020: $1,345,409Liabilities 2020: $306,959Net Assets 2020: $1,038,4502020Assets 2021: $1,525,542Liabilities 2021: $238,104Net Assets 2021: $1,287,4382021Assets 2022: $1,529,159Liabilities 2022: $143,621Net Assets 2022: $1,385,5382022Assets 2023: $1,628,401Liabilities 2023: $255,907Net Assets 2023: $1,372,4942023Assets 2024: $1,761,107Liabilities 2024: $481,078Net Assets 2024: $1,280,0292024Assets 2025: $1,633,623Liabilities 2025: $324,159Net Assets 2025: $1,309,4642025

Highlighted filing

2018

Assets$688,593
Liabilities$114,104
Net Assets$574,489

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $770,886Expenses 2011: $689,172Net Income 2011: $81,7142011Revenue 2012: $875,565Expenses 2012: $764,732Net Income 2012: $110,8332012Revenue 2013: $829,560Expenses 2013: $799,403Net Income 2013: $30,1572013Revenue 2014: $973,611Expenses 2014: $934,064Net Income 2014: $39,5472014Revenue 2015: $1,157,521Expenses 2015: $1,050,837Net Income 2015: $106,6842015Revenue 2016: $1,212,894Expenses 2016: $1,211,378Net Income 2016: $1,5162016Revenue 2017: $1,269,141Expenses 2017: $1,266,252Net Income 2017: $2,8892017Revenue 2018: $1,424,726Expenses 2018: $1,422,868Net Income 2018: $1,8582018Revenue 2019: $1,868,483Expenses 2019: $1,379,589Net Income 2019: $488,8942019Revenue 2020: $1,601,009Expenses 2020: $1,628,624Net Income 2020: -$27,6152020Revenue 2021: $1,938,923Expenses 2021: $1,712,315Net Income 2021: $226,6082021Revenue 2022: $1,968,845Expenses 2022: $1,851,041Net Income 2022: $117,8042022Revenue 2023: $2,073,227Expenses 2023: $2,090,232Net Income 2023: -$17,0052023Revenue 2024: $2,232,838Expenses 2024: $2,325,303Net Income 2024: -$92,4652024Revenue 2025: $2,648,531Expenses 2025: $2,619,096Net Income 2025: $29,4352025

Highlighted filing

2018

Revenue$1,424,726
Expenses$1,422,868
Net Income$1,858
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 22, 2019
Return Version
2017v2.2
Gross Receipts
$1,424,726
Mission and Program Overview

Mission

Plan nj's mission is to answer the question, "who will care for my loved one when i'm gone?" our statewide non-profit organization serves people with developmental, psychiatric and physical disabilities. See part iii section 4.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$103,130$315,014▲ $211,884
Accounts Receivable$545,736$246,955▼ $298,781
Savings and Temporary Cash Investments$121,390$86,557▼ $34,833
Land, Buildings, and Equipment, Net$46,583$29,646▼ $16,937
Prepaid Expenses and Deferred Charges$802$10,421▲ $9,619
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-
Inventories for Sale or Use-$0-
Total Assets$820,900$688,593▼ $132,307
Other Assets Total$3,259$0▼ $3,259
Liabilities
Other Liabilities$25,489$79,072▲ $53,583
Accounts Payable and Accrued Expenses$37,977$26,032▼ $11,945
Deferred Revenue-$9,000-
Total Liabilities$63,466$114,104▲ $50,638
Net Assets / Fund Balance
Unrestricted Net Assets$746,834$564,489▼ $182,345
Temporarily Rstr Net Assets$10,600$10,000▼ $600
Total Net Assets Fund Balance$757,434$574,489▼ $182,945
Total Liabilities and Net Assets / Fund Balance$820,900$688,593▼ $132,307

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,646$90,322$119,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen NalvenExecutive DirectorFT$143,208$143,208

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$234,809
Program Service Revenue
$1,178,791
Investment Income
$11,121
Other Revenue
$5
All Other Contributions
$76,810
Change in Net Assets
$1,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,424,726
Total Revenue per Audited Statements
$1,424,726
Total Revenue per Form 990
$1,424,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,058,671
Other Expenses$364,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$613,788$110,787-$724,575
Current Officers, Directors, Trustees, and Key Employees$121,311$21,897-$143,208
Other Employee Benefits$94,246$17,011-$111,257
Payroll Taxes$67,455$12,176-$79,631
All Other Expenses$55,416$10,003-$65,419
Occupancy$46,973$8,479-$55,452
Fees for Services Accounting$34,466$6,221-$40,687
Insurance$21,557$3,891-$25,448
Other Expenses$20,352$3,674-$24,026
Depreciation Depletion$16,607$2,998-$19,605
Travel$16,170$2,919-$19,089
Office Expenses$11,532$2,082-$13,614
Conferences and Meetings$6,563$1,185-$7,748
Total Functional Expenses$1,205,309$217,559$0$1,422,868

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,422,868
Total Expenses per Audited Statements$1,422,868
Total Expenses per Form 990$1,422,868
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll and Payroll Tax$41,864
Client Funds Payable$19,292
Accrued Vacation Payable$17,916
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Executive director is related by marriage to a board member - board member abstains from voting on personal matters.

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

Reviewed by executive director and audit committee, approved by executive director prior to submission.

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

Regularly reviewed and enforced.

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

Reviewed and approved by board of directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Reviewed and approved by executive director.

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

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Planned Lifetime Assistance
EIN
22-2885785
Phone
9085758300
Address
PO BOX 547, SOMERVILLE, NJ 08876

Signing Officer

Name
Ellen Nalven
Title
Executive Director
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Nj
Voting Board Members
15
Independent Board Members
15
Employees
26

Preparer

Firm
Ford Scott & Associates LLC
Address
1535 Haven Avenue, Ocean City, NJ 08226-0538
Preparer
TerryAnn Marion CPA
Phone
6093996333
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Adjustments for unallowable expenses = -$1675

Other Changes In Net Assets Or Fund Balances - Other Decreases

Adustments to prior year accounts receivable = -$183128

Financial Statement Notes

Part X : FIN48 Footnote

PLAN NJ regularly reviews and evaluates its tax positions taken in previously filed information returns and as reflected in its financial statements, with regard to issues affecting its tax exempt status, unrelated business income, and related matters. PLAN NJ believes that in the event of examination by taxing authorities, PLAN NJ's positions would prevail based upon the technical merits of such positions. Therefore, PLAN NJ has concluded that no tax benefits or liabilities are required to be recognized. PLAN NJ is generally no longer subject to examination by the Internal Revenue Service for years before January 1, 2015. PLAN NJ is generally no longer subject to examination by the New Jersey Division of Taxation for years before January 1, 2014.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0PLAN/NJ tailors services to fit the distinct needs of the individual with disabilities that we serve and to accommodate the wishes of their family members. When important life decisions are pendingsuch as where an individual should live, or regarding the provision of medical carewe offer compassionate and comprehensive care coordination, including individualized attention and professional expertise. Our key service areas include fiduciary support, future life planning and family support, care coordination, our Promoting Independent Living/pro bono services program, and educating families, providers and communities.I. FIDUCIARY SUPPORT PLAN/NJ follows a whole person approach to ensure that a loved one is never without the care, comfort, enjoyment, and engagement in life that is his right. We have helped hundreds of families to structure well-designed plans that ensure that their loved ones receive the public benefits they are eligible for and that protect any additional funds in Special Needs Trusts to further support their complex needs.A. Special Needs Trust Administration PLAN/NJ serves as trustee of Third Party and Self-Settled private, stand-alone Special Needs Trusts (SNTs). We also operate a Community Trust that pools funds for third party and self-settled sub-accounts. We work with families, attorneys and other professionals to determine and administer the most suitable type of trust for a loved ones needs. On behalf of families and individuals with disabilities, our Trust Services department will perform the following duties: Oversee and monitor client funds to maintain Medicaid and other public benefits Develop budgets and spending plans Pay bills according to trust document and government benefit rules Assist with applications and maintenance of public benefits and other social services Monitor health insurance claims and disbursements Produce financial accounting and reports as required by public benefits agencies, courts and legal representatives Guide families to review a directory of attorneys and financial planners as needed Communicate directly with trust beneficiaries and their representatives Advocate for personal needs and hire professionals to assist Offer Spanish-speaking servicesB. Legal Guardianship The need for a legal guardian is determined by due process in courts of law. As Legal Guardian, PLAN/NJ will: Promote each individuals choice, self-determination, dignity and respect Visit her at home once per month, at minimum, and provide ongoing case management Ensure his quality of life in health, housing, education, employment, recreation, community living and other areas Take responsibility for her surrogate decision-making Protect him from fraud or undue influence Protect her personal propertyWe prioritize supported decision-making to achieve the stated goals and help to ensure that individuals have the necessary supports while respecting their wishes and preferences. We serve when no family members are able to provide oversight in this capacity.C. Representative Payee for Social Security Benefits When an individual needs assistance with budgeting and bill paying, we manage his or her Social Security and other income to ensure financial solvency and protect him or her from potential financial exploitation. As a representative payee, PLAN/NJ will: Ensure that basic requirements are met for food, clothing and shelter Assist with budgeting and other regular financial management Monitor and assist with paying bills Submit required reports to the Social Security Administration and other governmental agencies II. FUTURE LIFE PLANNING AND FAMILY SUPPORT Many questions and concerns arise when families realize that they will not always be around to advocate for their relative who is living with a disability or mental illness. PLAN/NJ works closely with families to design a comprehensive LifePLAN that addresses all aspects of life. This planning process defines roles and responsibilities for independent living,
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IRS990/Form990PartVIISectionAGrp/PersonNm10SAMANTHA J HERRICK PHD
IRS990/Form990PartVIISectionAGrp/PersonNm11RANDY HOOD
IRS990/Form990PartVIISectionAGrp/PersonNm12MICHAEL P MCGARRY
IRS990/Form990PartVIISectionAGrp/PersonNm13ADAM WILSON ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm14THOMAS J ZESK
IRS990/Form990PartVIISectionAGrp/PersonNm15THEODORE R GOYINS JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
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IRS990/MissionDesc0PLAN NJ'S MISSION IS TO ANSWER THE QUESTION, "WHO WILL CARE FOR MY LOVED ONE WHEN I'M GONE?" OUR STATEWIDE NON-PROFIT ORGANIZATION SERVES PEOPLE WITH DEVELOPMENTAL, PSYCHIATRIC AND PHYSICAL DISABILITIES. SEE PART III SECTION 4.
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IRS990/ProgramServiceRevenueGrp/Desc0COMMUNITY & IND. TRUST
IRS990/ProgramServiceRevenueGrp/Desc1LIFE PLAN
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113400
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113400
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IRS990/ProgSrvcAccomActy2Grp/Desc0V. EDUCATING FAMILIES, PROVIDERS AND COMMUNITIES PLAN/NJ collaborates with stakeholder agencies to increase awareness of the legal, estate and independent living planning needs of people with disabilities. These alliances help enable us to provide free related seminars and workshops throughout the state. Family and community engagement activities that take place in person are vital to help more people understand disability law, available public benefits, legal and financial protections, and care coordination. They reinforce families abilities to plan for the future of their loved one, put required services in place, honor their preferences, and help them thrive. Seminars and exhibits are held to convey the importance of legal, estate, and independent living planning to families about their loved ones who have disabilities. Target audiences include people with disabilities, family members, school and human services professionals and other interested parties. Topics include:1. Using person-centered practices to promote self-determination for loved ones with disabilities 2. Planning legal, estate and independent living for the future care of people with disabilities, and learning why planning important3. Helping vulnerable individuals protect and exercise their legal rights to medical, residential, education and employment services4. Maximizing private resources and public benefits to enhance decisions regarding housing and other quality of life components5. Utilizing Special Needs Trusts (SNTs) to improve quality of life while preserving access to essential public benefits6. Obtaining Guardianship and alternative legal protections like Powers of Attorney, Representative Payee, Trustee for Special Needs Trusts, and Psychiatric Advanced Directives.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.32$1.31$2.65$2.62$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.48$1.28$2.23$2.33$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.26$1.37$2.07$2.09$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.14$1.39$1.97$1.85$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.24$1.29$1.94$1.71$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.31$1.04$1.60$1.63$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.08$1.06$1.87$1.38$0.49
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.11$0.57$1.42$1.42$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.06$0.76$1.27$1.27$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.04$0.75$1.21$1.21$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.77$1.16$1.05$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.04$0.66$0.97$0.93$0.04
2013Summary only. Only limited summary data is available for this year.$0.67$0.05$0.63$0.83$0.80$0.03
2012Summary only. Only limited summary data is available for this year.$0.64$0.05$0.60$0.88$0.76$0.11
2011Summary only. Only limited summary data is available for this year.$0.52$0.04$0.48$0.77$0.69$0.08