Civic Intelligence

Accessible Dreams

EIN 27-4102803 • 501(c)3 • Washington, PA

Profile

The organization's mission is to expand opportunities for independent living by increasing the inventory of housing choices for persons with disabilities. Accessible dreams promotes the creation of and compliance with fair housing options for low to moderate income people with disabilities.

42 W Maiden StreetWashington, PA 15301

www.accessibledreams.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

3rd percentile

-1279%

Higher net margin than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-65%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

9.9%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$0

Down $253,482 (-100%) from 2022

Liabilities

Down

$0

Down $7,846 (-100%) from 2022

Net Assets

Down

$0

Down $245,636 (-100%) from 2022

Operations
Liabilities / Revenue87th percentileNet Margin3rd percentile

Revenue

Down

-$8,570

Down $45,649 (-123%) from 2022

Expenses

Down

$237,066

Down $274,173 (-54%) from 2022

Net Income

Up

-$245,636

Up $228,524 (+48%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2011: $88,717Liabilities 2011: $183,919Net Assets 2011: -$95,2022011Assets 2012: $182,729Liabilities 2012: $503,408Net Assets 2012: -$320,6792012Assets 2013: $295,655Liabilities 2013: $672,356Net Assets 2013: -$376,7012013Assets 2014: $373,648Liabilities 2014: $550,849Net Assets 2014: -$177,2012014Assets 2015: $716,024Liabilities 2015: $281,441Net Assets 2015: $434,5832015Assets 2016: $1,191,585Liabilities 2016: $325,315Net Assets 2016: $866,2702016Assets 2017: $879,832Liabilities 2017: $12,637Net Assets 2017: $867,1952017Assets 2018: $798,643Liabilities 2018: $8,964Net Assets 2018: $789,6792018Assets 2019: $786,913Liabilities 2019: $14,892Net Assets 2019: $772,0212019Assets 2020: $765,680Liabilities 2020: $20,964Net Assets 2020: $744,7162020Assets 2021: $727,842Liabilities 2021: $8,046Net Assets 2021: $719,7962021Assets 2022: $253,482Liabilities 2022: $7,846Net Assets 2022: $245,6362022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $176,9972011Expenses 2012: $427,0162012Expenses 2013: $263,3502013Revenue 2014: $459,768Expenses 2014: $260,268Net Income 2014: $199,5002014Revenue 2015: $1,016,802Expenses 2015: $405,018Net Income 2015: $611,7842015Revenue 2016: $756,397Expenses 2016: $324,710Net Income 2016: $431,6872016Revenue 2017: $321,722Expenses 2017: $320,797Net Income 2017: $9252017Revenue 2018: $88,087Expenses 2018: $165,603Net Income 2018: -$77,5162018Revenue 2019: $30,532Expenses 2019: $48,190Net Income 2019: -$17,6582019Revenue 2020: $28,489Expenses 2020: $55,794Net Income 2020: -$27,3052020Revenue 2021: $33,744Expenses 2021: $58,664Net Income 2021: -$24,9202021Revenue 2022: $37,079Expenses 2022: $511,239Net Income 2022: -$474,1602022Revenue 2023: -$8,570Expenses 2023: $237,066Net Income 2023: -$245,6362023

Highlighted filing

2023

Revenue-$8,570
Expenses$237,066
Net Income-$245,636
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
-$8,570
Expenses
$237,066
Net income
-$245,636
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.24$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.25$0.04$0.51$0.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.01$0.72$0.03$0.06$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.74$0.03$0.06$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.77$0.03$0.05$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.79$0.09$0.17$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.32$0.32$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.33$0.87$0.76$0.32$0.43
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.28$0.43$1.02$0.41$0.61
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.55$0.18$0.46$0.26$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.67$0.38$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.50$0.32$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.18$0.10$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 23, 2024
Return Version
2022v5.0
Gross Receipts
$220,712
Mission and Program Overview

Mission

The organization's mission is to expand opportunities for independent living by increasing the inventory of housing choices for persons with disabilities. Accessible dreams promotes the creation of and compliance with fair housing options for low to moderate income people with disabilities.

The mission of accessible dreams is to expand opportunities for independent living by increasing the inventory of accessible housing choices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$215,000--
Cash and Non-Interest-Bearing Accounts$38,482--
Total Assets$253,482$0▼ $253,482
Liabilities
Accounts Payable and Accrued Expenses$5,600--
Other Liabilities$2,246--
Total Liabilities$7,846$0▼ $7,846
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$245,636--
Total Net Assets Fund Balance$245,636$0▼ $245,636
Total Liabilities and Net Assets / Fund Balance$253,482$0▼ $253,482
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Stacy KemmlerCFO$109,967$109,967

Board Members and Trustees

NameTitle
Kathy HertzogPresident
Darlene WolfordDirector
David TomeDirector
Larry SmithDirector
Paul SonsonDirector
Shona EakinCEO
Keith KlinkSecretary
Brook WardTreasurer
Robert BachVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,665
Investment Income
$-14,235
Other Revenue
$0
Change in Net Assets
$-245,636

Audited Revenue Reconciliation

Revenue per Audited Statements
$-8,570
Total Revenue per Audited Statements
$-8,570
Total Revenue per Form 990
$-8,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$222,393
Other Expenses$14,673
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$222,393--$222,393
Fees for Services Accounting-$5,600-$5,600
Depreciation Depletion$4,103--$4,103
Occupancy$3,921--$3,921
Fees for Services Other$1,000--$1,000
Other Expenses-$40-$40
Office Expenses-$9-$9
Total Functional Expenses$231,417$5,649$0$237,066

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$237,066
Total Expenses per Audited Statements$237,066
Total Expenses per Form 990$237,066
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
TrpilWashington, PA501c3Final Dist of Assets$222,393
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Accessible dreams delegated control over management duties to the parent organization - voices for independence.”

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

“Form 990 was provided to board of directors for approval. Once approved by board of directors, final copy is submitted to the irs.”

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

“The organization requires the completion of an annual conflict of interest questionaire and monitors the conflict of interest policy through education and communication among the board of any potential conflict and the steps needed to address any conflicts which may arise.”

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

“Board of directors of the parent organization reviews the compensation of the ceo and cfo positions in conjunction with approving the annual budget. Comparability data of the area and industry is used.”

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

“Board of directors of the parent organization reviews the compensation of the ceo and cfo positions in conjunction with approving the annual budget. Comparability data of the area and industry is used.”

Form 990, Page 6, Part VI, Line 19

“Governing documents made available upon written request.”

Filing and Contact Details

Filer

Filer Name
Accessible Dreams
EIN
27-4102803
Phone
7242235115
Address
42 W MAIDEN STREET, WASHINGTON, PA 15301

Signing Officer

Name
Shona Eakin
Title
CEO
Phone
7242235115
Signed
2024-01-23

Organization Details

Principal Officer
Shona Eakin
Formed
2010
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Palermokissinger & Associates Pc
Address
9 EAST BEAU STREET, WASHINGTON, PA 15301
Preparer
Gary a Kissinger CPA
Phone
7242281177
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's mission is to expand opportunities for independent living by increasing the inventory of housing choices for persons with disabilities. Accessible dreams promotes the creation of and compliance with fair housing options for low to moderate income people with disabilities.”

Form 990, Page 2, Part III, Line 3

“The organization sold the four unit apartment building with 2 accessible rent-subsidized apartments in august 2023 and the program and organization was dissolved.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has reviewed the impact of financial accounting standards board (fasb) accounting standards codification (asc) 740-10, accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes. Asc 740-10 prescribes a recognition threshold of more- likely-than-not to be sustained upon examination by appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, there were no penalties or interest recognized on the statements of activity as a result of the adoption. The organization's asc 740-10 evaluation was performed for the tax years 2019 through 2022, which are the years that remain subject to examination by the internal revenue service and various state agencies as of june 30, 2023.”

Raw XML AppendixShowing 400 of 500 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS REVIEWED THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE- LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. THE ORGANIZATION'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2019 THROUGH 2022, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF JUNE 30, 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL GRANTS MADE TO OTHER NONPROFIT ORGANIZATIONS ARE ISSUED TO AFFILIATE ORGANIZATIONS AND ARE APPROVED AND MONITORED BY THE BOARD OF THE PARENT ORGANIZATION: VOICES FOR INDEPENDENCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO EXPAND OPPORTUNITIES FOR INDEPENDENT LIVING BY INCREASING THE INVENTORY OF HOUSING CHOICES FOR PERSONS WITH DISABILITIES. ACCESSIBLE DREAMS PROMOTES THE CREATION OF AND COMPLIANCE WITH FAIR HOUSING OPTIONS FOR LOW TO MODERATE INCOME PEOPLE WITH DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION SOLD THE FOUR UNIT APARTMENT BUILDING WITH 2 ACCESSIBLE RENT-SUBSIDIZED APARTMENTS IN AUGUST 2023 AND THE PROGRAM AND ORGANIZATION WAS DISSOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCESSIBLE DREAMS DELEGATED CONTROL OVER MANAGEMENT DUTIES TO THE PARENT ORGANIZATION - VOICES FOR INDEPENDENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS PROVIDED TO BOARD OF DIRECTORS FOR APPROVAL. ONCE APPROVED BY BOARD OF DIRECTORS, FINAL COPY IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REQUIRES THE COMPLETION OF AN ANNUAL CONFLICT OF INTEREST QUESTIONAIRE AND MONITORS THE CONFLICT OF INTEREST POLICY THROUGH EDUCATION AND COMMUNICATION AMONG THE BOARD OF ANY POTENTIAL CONFLICT AND THE STEPS NEEDED TO ADDRESS ANY CONFLICTS WHICH MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD OF DIRECTORS OF THE PARENT ORGANIZATION REVIEWS THE COMPENSATION OF THE CEO AND CFO POSITIONS IN CONJUNCTION WITH APPROVING THE ANNUAL BUDGET. COMPARABILITY DATA OF THE AREA AND INDUSTRY IS USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD OF DIRECTORS OF THE PARENT ORGANIZATION REVIEWS THE COMPENSATION OF THE CEO AND CFO POSITIONS IN CONJUNCTION WITH APPROVING THE ANNUAL BUDGET. COMPARABILITY DATA OF THE AREA AND INDUSTRY IS USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS MADE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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