Civic Intelligence

Human Resources Unlimited Inc

990 • Fiscal year 2015 • EIN 23-7083475

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 05, 2015

60 Brookdale DriveSpringfield, MA 01104

(413) 781-5359

Siviq Scores

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

Liabilities / Assets

56th percentile

0.31x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.42x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

55th percentile

4.2%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$348,872

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

81st percentile

14%

Faster asset growth than 81% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-4.1%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$12,199,449

Up $1,469,163 (+14%) from 2014

Net Assets

Up

$8,441,009

Up $309,898 (+3.8%) from 2014

Liabilities

Up

$3,758,440

Up $1,159,265 (+45%) from 2014

Revenue

Down

$8,983,598

Down $379,706 (-4.1%) from 2014

Expenses

Up

$8,604,536

Up $402,786 (+4.9%) from 2014

Net Income

Down

$379,062

Down $782,492 (-67%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $7,342,893Liabilities 2010: $1,523,298Net Assets 2010: $5,819,5952010Assets 2011: $7,590,940Liabilities 2011: $1,318,789Net Assets 2011: $6,272,1512011Assets 2012: $8,082,760Liabilities 2012: $1,705,636Net Assets 2012: $6,377,1242012Assets 2013: $8,634,817Liabilities 2013: $1,869,454Net Assets 2013: $6,765,3632013Assets 2014: $10,730,286Liabilities 2014: $2,599,175Net Assets 2014: $8,131,1112014Assets 2015: $12,199,449Liabilities 2015: $3,758,440Net Assets 2015: $8,441,0092015Assets 2016: $13,333,832Liabilities 2016: $4,050,887Net Assets 2016: $9,282,9452016Assets 2017: $14,431,760Liabilities 2017: $3,506,512Net Assets 2017: $10,925,2482017

Highlighted filing

2015

Assets$12,199,449
Liabilities$3,758,440
Net Assets$8,441,009

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $7,116,0552010Expenses 2011: $7,294,4172011Expenses 2012: $7,031,1402012Expenses 2013: $7,426,7692013Revenue 2014: $9,363,304Expenses 2014: $8,201,750Net Income 2014: $1,161,5542014Revenue 2015: $8,983,598Expenses 2015: $8,604,536Net Income 2015: $379,0622015Revenue 2016: $11,198,623Expenses 2016: $10,124,567Net Income 2016: $1,074,0562016Revenue 2017: $11,664,463Expenses 2017: $10,286,548Net Income 2017: $1,377,9152017

Highlighted filing

2015

Revenue$8,983,598
Expenses$8,604,536
Net Income$379,062
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$9,464,864
Mission and Program Overview

Mission

Hru connects individuals who are disadvantaged or disabled to their community to participate in social opportunities, vocational training and practical skill building.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,534,805$4,047,948▲ $2,513,143
Savings and Temporary Cash Investments$4,433,470$3,735,845▼ $697,625
Investments in Publicly Traded Securities$2,698,330$3,135,156▲ $436,826
Accounts Receivable$832,970$1,155,736▲ $322,766
Prepaid Expenses and Deferred Charges$52,531$41,169▼ $11,362
Cash and Non-Interest-Bearing Accounts$16,029$26,681▲ $10,652
Total Assets$10,730,286$12,199,449▲ $1,469,163
Other Assets Total$1,162,151$56,914▼ $1,105,237
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,266,364$1,823,416▲ $557,052
Accounts Payable and Accrued Expenses$750,068$1,245,217▲ $495,149
Other Liabilities$582,743$671,880▲ $89,137
Deferred Revenue-$17,927-
Total Liabilities$2,599,175$3,758,440▲ $1,159,265
Net Assets / Fund Balance
Unrestricted Net Assets$8,131,111$8,441,009▲ $309,898
Total Net Assets Fund Balance$8,131,111$8,441,009▲ $309,898
Total Liabilities and Net Assets / Fund Balance$10,730,286$12,199,449▲ $1,469,163

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,062,318$618,830$3,681,148
Other Land Buildings$610,626$837,696$1,448,322
Land$294,000-$294,000
Equipment$31,264$232,546$263,810
Leasehold Improvements$49,740$160,005$209,745
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald KozeraPresident/CEOFT$197,720$151,152$348,872

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$163,268
Program Service Revenue
$8,576,676
Investment Income
$243,654
Other Revenue
$0
All Other Contributions
$163,268
Change in Net Assets
$379,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,671,882
Other Expenses$2,932,654
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,972,223$274,662-$4,246,885
Occupancy$517,818$38,048-$555,866
Other Employee Benefits$550,376--$550,376
All Other Expenses$322,138$212,342-$534,480
Payroll Taxes$458,565$63,587-$522,152
Current Officers, Directors, Trustees, and Key Employees-$352,469-$352,469
Depreciation Depletion$273,789$25,578-$299,367
Other Expenses$169,814$20,341-$169,814
Fees for Services Other$64,953$71,628-$136,581
Office Expenses$73,103$17,965-$91,068
Travel$58,867$8,797-$67,664
Insurance$18,516$26,908-$45,424
Fees for Services Accounting-$36,500-$36,500
Interest$22,300$1,819-$24,119
Fees for Services Legal$5,759$12,911-$18,670
Advertising$967$10,867-$11,834
Total Functional Expenses$7,419,315$1,185,221$0$8,604,536
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
Timothy J MariniBoard DirectorInsurance PremiumsNo$817,416
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Obligation$671,880
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Process to review form 990 the form 990 is presented to and reviewed by the board of directors prior to its filing.

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

Process for monitoring compliance with the conflict of interest policy hru requires directors to disclose annually any possible conflicts of interest.

Form 990, Part VI, Section B, Line 15A

Process for determining compensation of ceo the executive committee of the board of directors used comparative compensation information to determine the ceo's salary and benefits.

Form 990, Part VI, Section C, Line 19

Disclosure of governing documents the organization makes all governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Human Resources Unlimited Inc
EIN
23-7083475
Phone
4137815359
Address
60 BROOKDALE DRIVE, SPRINGFIELD, MA 01104

Signing Officer

Name
Donald Kozera
Title
President/CEO
Phone
4137815359
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Kozera
Formed
1970
Legal Domicile
Ma
Voting Board Members
14
Independent Board Members
14
Employees
450
Volunteers
61

Preparer

Firm
Whittlesey & Hadley Pc
Address
14 BOBALA RD, HOLYOKE, MA 01040
Preparer
Steve C Erickson
Phone
4135363970
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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/NetAssetsOrFundBalancesEOYAmt08441009
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0152239
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0152239
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-69164
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt038048
IRS990/OccupancyGrp/ProgramServicesAmt0517818
IRS990/OccupancyGrp/TotalAmt0555866
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017965
IRS990/OfficeExpensesGrp/ProgramServicesAmt073103
IRS990/OfficeExpensesGrp/TotalAmt091068
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01162151
IRS990/OtherAssetsTotalGrp/EOYAmt056914
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0550376
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0550376
IRS990/OtherExpensesGrp/Desc0CLIENT WAGES
IRS990/OtherExpensesGrp/Desc1VEHICLE
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3CLIENT STIPENDS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07162
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13637
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt220341
IRS990/OtherExpensesGrp/ProgramServicesAmt0454782
IRS990/OtherExpensesGrp/ProgramServicesAmt1278194
IRS990/OtherExpensesGrp/ProgramServicesAmt2177151
IRS990/OtherExpensesGrp/ProgramServicesAmt3169814
IRS990/OtherExpensesGrp/TotalAmt0461944
IRS990/OtherExpensesGrp/TotalAmt1281831
IRS990/OtherExpensesGrp/TotalAmt2197492
IRS990/OtherExpensesGrp/TotalAmt3169814
IRS990/OtherLiabilitiesGrp/BOYAmt0582743
IRS990/OtherLiabilitiesGrp/EOYAmt0671880
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0274662
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03972223
IRS990/OtherSalariesAndWagesGrp/TotalAmt04246885
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt063587
IRS990/PayrollTaxesGrp/ProgramServicesAmt0458565
IRS990/PayrollTaxesGrp/TotalAmt0522152
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt052531
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt041169
IRS990/PrincipalOfficerNm0DONALD KOZERA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2COMMERCIAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06756517
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11476444
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2343715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06756517
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11476444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2343715
IRS990/ProgSrvcAccomActy2Grp/Desc0CLUBHOUSES: PSYCHOSOCIAL REHABILITATION DAY PROGRAM PROVIDINGVOCATIONAL/EDUCATIONAL SERVICES FOR ADULTS WITH MENTAL ILLNESS.PROVIDE EMPLOYMENT SERVICES TO MENTALLY ILL HOMELESS ADULTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02575655
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02900226
IRS990/ProgSrvcAccomActy3Grp/Desc0DAYHAB: PROVIDES A STRUCTURED, GOAL ORIENTED, ACTIVE TREATMENTPROGRAM OF MEDICALLY ORIENTATED THERAPEUTIC AND HABILITATIONSERVICES TO RAISE LEVELS OF FUNCTIONING TO DISABLED INDIVIDUALSWITH CHALLENGING NEEDS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01377488
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01623440
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRANSPORTATION: TO PROVIDE TRANSPORTATION TO CLIENTS TO AND FROM WORK SITE OR DAY PROGRAM. EXPENSES $ 1,105,014. INCLUDING GRANTS OF $ 0. REVENUE $ 1,397,544. REHABILITATION SERVICES: TO PROVIDE REHABILITATION SERVICES $ 617,199. INCLUDING GRANTS $ 0. REVENUE $ 652,461.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01722213
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02050005
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0109138
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0292653
IRS990/PYOtherExpensesAmt02908766
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08961513
IRS990/PYRevenuesLessExpensesAmt01161554
IRS990/PYSalariesCompEmpBnftPaidAmt05292984
IRS990/PYTotalExpensesAmt08201750
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09363304
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0379062
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02003005
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04433470
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03735845
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NET INSURANCE PROCEEDS-TORNADO - 2011 AMOUNT: $ 19,599.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0163268
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0109138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0107745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt074573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt081315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0536039
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0374556
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0381898
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0381838
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt0362420
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0325126
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt01825838
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0243654
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0292653
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt092401
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt089197
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt061706
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0779611
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt039241426
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019599
IRS990ScheduleA/OtherIncome170Grp/TotalAmt019599
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.74720
IRS990ScheduleA/PublicSupportPY170Pct00.78500
IRS990ScheduleA/PublicSupportTotal170Amt02361877
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0537824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0491036
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0489583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0436993
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0406441
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02361877
IRS990ScheduleA/TotalSupportAmt03161087
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03062318
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0618830
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03681148
IRS990ScheduleD/EquipmentGrp/BookValueAmt031264

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