Civic Intelligence

Community Action for Independent Living Inc

990 • Fiscal year 2016 • EIN 22-2956268

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 07, 2017

1 Cornell ParkwaySpringfield, NJ 07081

(973) 564-7557

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.37x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.16x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

52nd percentile

2.8%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

71st percentile

$105,151

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

12th percentile

-11%

Faster asset growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.2%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,510,458

Down $180,082 (-11%) from 2015

Net Assets

Up

$949,912

Up $1,707,923 (+225%) from 2015

Liabilities

Down

$560,546

Down $1,888,005 (-77%) from 2015

Revenue

Up

$3,576,194

Up $144,857 (+4.2%) from 2015

Expenses

Down

$3,475,274

Down $281,960 (-7.5%) from 2015

Net Income

Up

$100,920

Up $426,817 (+131%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,055,228Liabilities 2011: $2,414,316Net Assets 2011: -$359,0882011Assets 2012: $2,015,843Liabilities 2012: $2,461,980Net Assets 2012: -$446,1372012Assets 2013: $1,955,758Liabilities 2013: $2,315,146Net Assets 2013: -$359,3882013Assets 2014: $2,032,644Liabilities 2014: $2,464,758Net Assets 2014: -$432,1142014Assets 2015: $1,690,540Liabilities 2015: $2,448,551Net Assets 2015: -$758,0112015Assets 2016: $1,510,458Liabilities 2016: $560,546Net Assets 2016: $949,9122016Assets 2017: $1,563,873Liabilities 2017: $710,466Net Assets 2017: $853,4072017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2016

Assets$1,510,458
Liabilities$560,546
Net Assets$949,912

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,229,520Expenses 2011: $3,261,574Net Income 2011: -$32,0542011Revenue 2012: $3,179,311Expenses 2012: $3,224,852Net Income 2012: -$45,5412012Revenue 2013: $3,318,246Expenses 2013: $3,231,497Net Income 2013: $86,7492013Revenue 2014: $3,511,081Expenses 2014: $3,583,807Net Income 2014: -$72,7262014Revenue 2015: $3,431,337Expenses 2015: $3,757,234Net Income 2015: -$325,8972015Revenue 2016: $3,576,194Expenses 2016: $3,475,274Net Income 2016: $100,9202016Revenue 2017: $3,469,481Expenses 2017: $3,565,986Net Income 2017: -$96,5052017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018

Highlighted filing

2016

Revenue$3,576,194
Expenses$3,475,274
Net Income$100,920
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 7, 2017
Return Version
2016v3.0
Gross Receipts
$3,576,194
Mission and Program Overview

Mission

Community action for independent living is a not for profit entity that operates eight residences for devlopmentally disabled individuals in new jersey. The residences serve as supervises group homes for mentally and physically disabled individuals.

Community action for independent living operates eight nj residences for the devlopmentally disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,370,912$1,351,872▼ $19,040
Accounts Receivable$2,085$81,232▲ $79,147
Savings and Temporary Cash Investments$306,007$61,184▼ $244,823
Prepaid Expenses and Deferred Charges$6,136$10,770▲ $4,634
Total Assets$1,690,540$1,510,458▼ $180,082
Other Assets Total$5,400$5,400→ $0
Liabilities
Deferred Revenue$283,002--
Mortgage Notes Payable Secured by Investment Property$1,986,324$278,704▼ $1,707,620
Accounts Payable and Accrued Expenses$74,730$188,957▲ $114,227
Other Liabilities$104,495$92,885▼ $11,610
Total Liabilities$2,448,551$560,546▼ $1,888,005
Net Assets / Fund Balance
Unrestricted Net Assets$-537,367$1,170,556▲ $1,707,923
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$-220,644$-220,644→ $0
Total Net Assets Fund Balance$-758,011$949,912▲ $1,707,923
Total Liabilities and Net Assets / Fund Balance$1,690,540$1,510,458▼ $180,082

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$746,635$1,163,100$1,909,735
Land$379,000-$379,000
Equipment$166,840$198,449$365,289
Other Land Buildings$59,397$134,404$193,801
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stanley JohnExecutive DirectorFT$105,151$105,151
Michelle DifabioCFOFT$100,774$100,774

Board Members and Trustees

NameTitle
Craig RothenbergChair
Daniela DrewBoard Member
Gerard RuaneBoard Member
Harold BialskyBoard Member
Phil ProvidenceBoard Member
Phil VitaleBoard Member
Steven DanielsBoard Member
Dawn DeweilSecretary
Steven ShurTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,576,042
Program Service Revenue
$0
Investment Income
$152
Other Revenue
$0
All Other Contributions
$6,537
Change in Net Assets
$100,920

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,576,194
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,576,194
Total Revenue per Form 990
$3,576,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,752,451
Other Expenses$579,884
Grants and Similar Amounts Paid$142,939
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,895,392$75,195-$1,970,587
Other Employee Benefits$296,306$38,870-$335,176
Occupancy$217,511$70,411-$287,922
Payroll Taxes$214,242$26,521-$240,763
Current Officers, Directors, Trustees, and Key Employees-$205,925-$205,925
Grants to Domestic Individuals$142,939--$142,939
Depreciation Depletion$93,837--$93,837
Insurance$54,694$18,400-$73,094
Travel$49,764$1,273-$51,037
Office Expenses$12,216$7,084-$19,300
Fees for Services Other$646$16,627-$17,273
Information Technology$6,853$5,222-$12,075
Advertising$4,715$23-$4,738
Interest$3,209$211-$3,420
Other Expenses$879$562-$879
Total Functional Expenses$3,003,051$472,223$0$3,475,274

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,475,274
Total Expenses per Audited Statements$3,475,274
Total Expenses per Form 990$3,475,274
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$92,885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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, Section B, Line 11B

The 990 is provided to the entire board before filing

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

Enforcement of conflict policy the board approves any services that a board member provides within a formal proposal process

Form 990, Part VI, Section B, Line 15

The executive board of the board of directors reviews comparable organizations of similar size and budgets to determine ceo compensation.

Form 990, Part VI, Section C, Line 19

The organization has its form 990 on guidestar.org and makes their financial statements, form 990 available for public inspection upon written request.

Filing and Contact Details

Filer

Filer Name
Community Action for Independent
EIN
22-2956268
Phone
9735647557
Address
1 CORNELL PARKWAY, SPRINGFIELD, NJ 07081

Signing Officer

Name
Stanley John
Title
Executive Director
Phone
9735647557
Signed
2017-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stanley John
Formed
1988
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
124
Volunteers
9

Preparer

Firm
Spire Group Pc
Address
100 WALNUT AVE SUITE 103, CLARK, NJ 07066
Preparer
Kathleen M Clayton CPA
Phone
7323818887
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there are no tax uncertainties that met the recognition threshold in 2016.

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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/PrepaidExpensesDefrdChargesGrp/BOYAmt06136
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010770
IRS990/PrincipalOfficerNm0STANLEY JOHN
IRS990/PriorPeriodAdjustmentsAmt01607003
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03430004
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0163119
IRS990/PYInvestmentIncomeAmt0333
IRS990/PYOtherExpensesAmt0602086
IRS990/PYOtherRevenueAmt01000
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-325897
IRS990/PYSalariesCompEmpBnftPaidAmt02992029
IRS990/PYTotalExpensesAmt03757234
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03431337
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0100920
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0306007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03576042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03430004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03510376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03316833
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03178082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017011337
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0152
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0333
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0865
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01117
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03172
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0548
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0112
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01660
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt017011337
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03576042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03430004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03510376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03316833
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03178082
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017011337
IRS990ScheduleA/TotalSupportAmt017016169
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0746635
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01163100
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01909735
IRS990ScheduleD/EquipmentGrp/BookValueAmt0166840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198449
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0365289
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03475274
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0379000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0379000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059397
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0134404
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0193801
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt092885
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03576194
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE ARE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01351872
IRS990ScheduleD/TotalExpensesPerForm990Amt03475274
IRS990ScheduleD/TotalLiabilityAmt092885
IRS990ScheduleD/TotalRevenuePerForm990Amt03576194
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03576194
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03475274
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0126920
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt116019
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SPECIAL ASSISTANCE-PERSONAL NEEDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SPECIAL ASSISTANCE-LEISURE ACTIVITY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt034
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt134
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PROVIDED TO THE ENTIRE BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICT POLICY THE BOARD APPROVES ANY SERVICES THAT A BOARD MEMBER PROVIDES WITHIN A FORMAL PROPOSAL PROCESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD OF THE BOARD OF DIRECTORS REVIEWS COMPARABLE ORGANIZATIONS OF SIMILAR SIZE AND BUDGETS TO DETERMINE CEO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS FORM 990 ON GUIDESTAR.ORG AND MAKES THEIR FINANCIAL STATEMENTS, FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0-220644
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0-220644
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01690540
IRS990/TotalAssetsEOYAmt01510458
IRS990/TotalAssetsGrp/BOYAmt01690540
IRS990/TotalAssetsGrp/EOYAmt01510458
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03576042
IRS990/TotalEmployeeCnt0124
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0472223
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03003051
IRS990/TotalFunctionalExpensesGrp/TotalAmt03475274
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02448551
IRS990/TotalLiabilitiesEOYAmt0560546
IRS990/TotalLiabilitiesGrp/BOYAmt02448551
IRS990/TotalLiabilitiesGrp/EOYAmt0560546
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-758011
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0949912
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03003051
IRS990/TotalReportableCompFromOrgAmt0205925
IRS990/TotalRevenueGrp/ExclusionAmt0152
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03576194
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09

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