Civic Intelligence

Alpha Phi Alpha Senior Citizens Center Inc. Cambria Heights Commun

990 • Fiscal year 2023 • EIN 23-7436147

Jul 01, 2022 to Jun 30, 2023 • Filed on May 03, 2024

220-01 Linden BlvdCambria Heights, NY 11411

(718) 528-8238

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

1.15x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$73,286

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

98th percentile

379%

Faster asset growth than 98% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,130,975

Up $895,050 (+379%) from 2022

Net Assets

Up

$55,974

Up $153,022 (+158%) from 2022

Liabilities

Up

$1,075,001

Up $742,028 (+223%) from 2022

Revenue

Up

$932,256

Up $144,263 (+18%) from 2022

Expenses

Up

$779,234

Up $6,211 (+0.8%) from 2022

Net Income

Up

$153,022

Up $138,052 (+922%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2012: $6,540Liabilities 2012: $5,785Net Assets 2012: $7552012Assets 2013: $36,198Liabilities 2013: $34,790Net Assets 2013: $1,4082013Assets 2014: $59,140Liabilities 2014: $58,491Net Assets 2014: $6492014Assets 2015: $40,044Liabilities 2015: $39,409Net Assets 2015: $6352015Assets 2016: $96,479Liabilities 2016: $86,696Net Assets 2016: $9,7832016Assets 2018: $78,473Liabilities 2018: $62,536Net Assets 2018: $15,9372018Assets 2019: $24,475Liabilities 2019: $171,294Net Assets 2019: -$146,8192019Assets 2020: $57,135Liabilities 2020: $188,310Net Assets 2020: -$131,1752020Assets 2021: $92,955Liabilities 2021: $214,840Net Assets 2021: -$121,8852021Assets 2022: $235,925Liabilities 2022: $332,973Net Assets 2022: -$97,0482022Assets 2023: $1,130,975Liabilities 2023: $1,075,001Net Assets 2023: $55,9742023Assets 2024: $1,299,752Liabilities 2024: $989,503Net Assets 2024: $310,2492024

Highlighted filing

2023

Assets$1,130,975
Liabilities$1,075,001
Net Assets$55,974

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $407,2742012Expenses 2013: $495,3442013Revenue 2014: $481,234Expenses 2014: $481,993Net Income 2014: -$7592014Revenue 2015: $534,525Expenses 2015: $534,539Net Income 2015: -$142015Revenue 2016: $652,073Expenses 2016: $642,925Net Income 2016: $9,1482016Revenue 2018: $635,337Expenses 2018: $635,369Net Income 2018: -$322018Revenue 2019: $658,794Expenses 2019: $657,881Net Income 2019: $9132019Revenue 2020: $681,258Expenses 2020: $665,614Net Income 2020: $15,6442020Revenue 2021: $637,877Expenses 2021: $628,587Net Income 2021: $9,2902021Revenue 2022: $787,993Expenses 2022: $773,023Net Income 2022: $14,9702022Revenue 2023: $932,256Expenses 2023: $779,234Net Income 2023: $153,0222023Revenue 2024: $1,169,623Expenses 2024: $915,348Net Income 2024: $254,2752024

Highlighted filing

2023

Revenue$932,256
Expenses$779,234
Net Income$153,022
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 3, 2024
Return Version
2022v5.0
Gross Receipts
$932,256
Mission and Program Overview

Mission

To provide social and recreational services as well as hot nutritious meals in a congregate setting to individuals who have attained 60 years of age.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets-$987,748-
Pledges and Grants Receivable$214,899$118,565▼ $96,334
Prepaid Expenses and Deferred Charges$20,000$21,639▲ $1,639
Cash and Non-Interest-Bearing Accounts$749$2,664▲ $1,915
Accounts Receivable$277$359▲ $82
Total Assets$235,925$1,130,975▲ $895,050
Liabilities
Other Liabilities$136,002$1,012,748▲ $876,746
Accounts Payable and Accrued Expenses$13,578$33,968▲ $20,390
Deferred Revenue$183,393$28,285▼ $155,108
Total Liabilities$332,973$1,075,001▲ $742,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-97,048$55,974▲ $153,022
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$-97,048$55,974▲ $153,022
Total Liabilities and Net Assets / Fund Balance$235,925$1,130,975▲ $895,050
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MarcusExecutive DirectorFT$73,286$73,286

Board Members and Trustees

NameTitle
Billy C MitchellChairperson
Steven TaylorVice Chairperson
Brendan C GibbsBoard member
Charles LucasBoard member
Christine Y FieldsBoard member
Donna AndersonBoard member
Elmer BlackburneBoard member
Eugene MewBoard member
Gladiola SampsonBoard member
James Goveia SrBoard member
Richard GibbsBoard member
Sheila Bair-BeyBoard member
Denise JamesRecording Secretary
James Fletcher IITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$771,910
Program Service Revenue
$160,346
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$153,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$932,256
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$932,256
Total Revenue per Form 990
$932,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$405,248
Salaries, Compensation, and Employee Benefits$373,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$217,139--$217,139
Occupancy$182,836$19,608-$202,444
Current Officers, Directors, Trustees, and Key Employees$62,154$11,132-$73,286
Other Employee Benefits$58,522--$58,522
Payroll Taxes$24,171$868-$25,039
Office Expenses$16,374$4,003-$20,377
Insurance-$18,685-$18,685
Other Expenses$16,791$0-$16,791
Fees for Services Accounting-$9,552-$9,552
All Other Expenses$6,655--$6,655
Information Technology$3,732$1,254-$4,986
Travel$391--$391
Total Functional Expenses$714,132$65,102$0$779,234

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$779,234
Total Expenses per Audited Statements$779,234
Total Expenses per Form 990$779,234
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Operating lease liability$987,748
Due to Sponsoring Board$25,000
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
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 governing body has at least a few days to review the Form 990 before filing, with the Treasurer providing detailed scrutiny of the return.

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

Conflict of interest forms are distributed annually and signed by board members and key employees.

Form 990, Part VI, Section B, Line 15

The salaries of the Director and all other employees are determined by contract with the organization's funder and approved upon the adoption of the annual budget by the Board.

Form 990, Part VI, Section C, Line 19

All documents that are required to be made publicly available can be obtained upon request made to the organization.

Filing and Contact Details

Filer

Filer Name
Alpha Phi Alpha Senior Citizens Center Inc Cambria Heights Commun
EIN
23-7436147
Phone
7185288238
Address
220-01 Linden Blvd, Cambria Heights, NY 11411

Signing Officer

Name
Melissa Marcus
Title
Executive Director
Phone
7185288238
Signed
2024-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Marcus
Formed
1994
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
9
Volunteers
14

Preparer

Firm
Jean E Jeremie CPA
Address
424 Cathedral Parkway, New York, NY 10025
Preparer
Jean Jeremie
Phone
6463023808
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

In accordance with ASC 740, Topic 740, "Income Taxes", which provides standards for establishing and classifying any tax provisions for uncertain tax positions, the organization has determined that there are no material uncertain tax positions that require recognition or disclosure.

Raw XML AppendixShowing 400 of 496 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairperson
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IRS990/MissionDesc0To provide social and recreational services as well as hot nutritious meals in a congregate setting to individuals who have attained 60 years of age.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-97048
IRS990/NetAssetsOrFundBalancesEOYAmt055974
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-97048
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt055974
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019608
IRS990/OccupancyGrp/ProgramServicesAmt0182836
IRS990/OccupancyGrp/TotalAmt0202444
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04003
IRS990/OfficeExpensesGrp/ProgramServicesAmt016374
IRS990/OfficeExpensesGrp/TotalAmt020377
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt058522
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058522
IRS990/OtherExpensesGrp/Desc0Raw Food and Disposables
IRS990/OtherExpensesGrp/Desc1Professional fees
IRS990/OtherExpensesGrp/Desc2Participant trips and activities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt064150
IRS990/OtherExpensesGrp/ProgramServicesAmt161217
IRS990/OtherExpensesGrp/ProgramServicesAmt216791
IRS990/OtherExpensesGrp/TotalAmt064150
IRS990/OtherExpensesGrp/TotalAmt161217
IRS990/OtherExpensesGrp/TotalAmt216791
IRS990/OtherLiabilitiesGrp/BOYAmt0136002
IRS990/OtherLiabilitiesGrp/EOYAmt01012748
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0217139
IRS990/OtherSalariesAndWagesGrp/TotalAmt0217139
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0868
IRS990/PayrollTaxesGrp/ProgramServicesAmt024171
IRS990/PayrollTaxesGrp/TotalAmt025039
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0214899
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0118565
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021639
IRS990/PrincipalOfficerNm0Melissa Marcus
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624120
IRS990/ProgramServiceRevenueGrp/Desc0Participant meal contributions
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021976
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0755215
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0389475
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt032778
IRS990/PYRevenuesLessExpensesAmt014970
IRS990/PYSalariesCompEmpBnftPaidAmt0383548
IRS990/PYTotalExpensesAmt0773023
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0787993
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0153022
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt021976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0771910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0755215
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0637877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0681258
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0658794
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03505054
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0160346
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt03505054
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0771910
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0755215
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0637877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0681258
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0658794
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03505054
IRS990ScheduleA/TotalSupportAmt03505054
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0779234
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0987748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Sponsoring Board
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0932256
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with ASC 740, Topic 740, "Income Taxes", which provides standards for establishing and classifying any tax provisions for uncertain tax positions, the organization has determined that there are no material uncertain tax positions that require recognition or disclosure.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalExpensesPerForm990Amt0779234
IRS990ScheduleD/TotalLiabilityAmt01012748
IRS990ScheduleD/TotalRevenuePerForm990Amt0932256
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0932256
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0779234
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body has at least a few days to review the Form 990 before filing, with the Treasurer providing detailed scrutiny of the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest forms are distributed annually and signed by board members and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The salaries of the Director and all other employees are determined by contract with the organization's funder and approved upon the adoption of the annual budget by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All documents that are required to be made publicly available can be obtained upon request made to the organization.
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

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