Civic Intelligence

Refugee and Immigrant Support Services of Emmaus Inc.

990 • Fiscal year 2018 • EIN 27-4809744

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

715 Morris StreetAlbany, NY 12208

(518) 482-0486

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.02x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Net Margin

70th percentile

9.0%

Higher net margin than 70% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$48,526

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2018 filings • NTEE P • $500k-$1M nonprofits • Source year 2018

Asset Growth

82nd percentile

31%

Faster asset growth than 82% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$212,963

Up $50,732 (+31%) from 2017

Net Assets

Up

$204,857

Up $47,819 (+30%) from 2017

Liabilities

Up

$8,106

Up $2,913 (+56%) from 2017

Revenue

Up

$530,254

Up $60,699 (+13%) from 2017

Expenses

Down

$482,435

Down $175 (-0.0%) from 2017

Net Income

Up

$47,819

Up $60,874 (+466%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2017: $162,231Liabilities 2017: $5,193Net Assets 2017: $157,0382017Assets 2018: $212,963Liabilities 2018: $8,106Net Assets 2018: $204,8572018Assets 2019: $263,971Liabilities 2019: $20,692Net Assets 2019: $243,2792019Assets 2020: $451,801Liabilities 2020: $7,578Net Assets 2020: $444,2232020Assets 2021: $535,905Liabilities 2021: $11,168Net Assets 2021: $524,7372021Assets 2022: $539,810Liabilities 2022: $21,898Net Assets 2022: $517,9122022Assets 2023: $1,282,233Liabilities 2023: $42,866Net Assets 2023: $1,239,3672023Assets 2024: $1,492,176Liabilities 2024: $157,813Net Assets 2024: $1,334,3632024

Highlighted filing

2018

Assets$212,963
Liabilities$8,106
Net Assets$204,857

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $469,555Expenses 2017: $482,610Net Income 2017: -$13,0552017Revenue 2018: $530,254Expenses 2018: $482,435Net Income 2018: $47,8192018Revenue 2019: $543,265Expenses 2019: $504,843Net Income 2019: $38,4222019Revenue 2020: $570,626Expenses 2020: $369,682Net Income 2020: $200,9442020Revenue 2021: $591,686Expenses 2021: $511,172Net Income 2021: $80,5142021Revenue 2022: $729,590Expenses 2022: $719,296Net Income 2022: $10,2942022Revenue 2023: $1,689,854Expenses 2023: $983,261Net Income 2023: $706,5932023Revenue 2024: $1,250,132Expenses 2024: $1,192,802Net Income 2024: $57,3302024

Highlighted filing

2018

Revenue$530,254
Expenses$482,435
Net Income$47,819
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$530,254
Mission and Program Overview

Mission

To equip refugees and recent immigrants to build sustainable independent lives by offering language and literacy instruction as well as support with life skills,job assistance, and integration into u.s. Culture and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$91,878$127,137▲ $35,259
Accounts Receivable$33,949$58,654▲ $24,705
Land, Buildings, and Equipment, Net$30,035$21,846▼ $8,189
Prepaid Expenses and Deferred Charges$6,370$5,326▼ $1,044
Savings and Temporary Cash Investments-$0-
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$162,232$212,963▲ $50,731
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,193$8,105▲ $2,912
Other Liabilities$1$1→ $0
Total Liabilities$5,194$8,106▲ $2,912
Net Assets / Fund Balance
Unrestricted Net Assets$157,038$204,857▲ $47,819
Total Net Assets Fund Balance$157,038$204,857▲ $47,819
Total Liabilities and Net Assets / Fund Balance$162,232$212,963▲ $50,731

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,942$33,997$47,939
Other Land Buildings$7,904$2,754$10,658
Leasehold Improvements-$2,040$2,040
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rifat FilkinsExecutive DirectorFT$48,526$48,526

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$530,054
Program Service Revenue
$200
Investment Income
$0
Other Revenue
$0
All Other Contributions
$204,109
Change in Net Assets
$47,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$352,837
Other Expenses$129,598
Total Fundraising Expense$36,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,121$42,429$20,400$266,950
Current Officers, Directors, Trustees, and Key Employees$36,395$4,853$7,278$48,526
Payroll Taxes$28,484$5,599$3,278$37,361
Occupancy$31,926$2,202$1,288$35,416
Depreciation Depletion$4,913$3,276-$8,189
Insurance-$5,709-$5,709
Fees for Services Accounting-$5,190-$5,190
All Other Expenses$2,160$275$2,646$5,081
Office Expenses$2,892$1,646$386$4,924
Other Expenses$5,970$4,264$687$4,264
Advertising--$295$295
Total Functional Expenses$367,117$79,060$36,258$482,435
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
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 11B: Form 990 Review Process

Each board member is provided with an electronic version of a draft form 990 before the return is submitted for filing

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

Board members attest to the conflict of interest policy annually, in writing, and records are maintained by the secretary.

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

BY REQUEST

Filing and Contact Details

Filer

Filer Name
Refugee and Immigrant Support Services
EIN
27-4809744
Phone
5184820486
Address
715 MORRIS STREET, ALBANY, NY 12208

Signing Officer

Name
Rifat Filkins
Title
Executive Director
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Wilk
Formed
2010
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
35
Volunteers
170

Preparer

Firm
Robert J Palmerino CPA
Address
79 NORTH PEARL ST, ALBANY, NY 12207-2294
Preparer
Robert J Palmerino CPA
Phone
5184324930
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Generally accepted accounting principles require that uncertain tax positions be recognized, measured, presented and disclosed in the financial statements. For the year ended December 31, 2018 management has evaluated the tax positions taken or expected to be taken in the course of preparing RISSE's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the "more-likely-than-not" threshold would be recorded as a tax expense in the current year. Based upon this evaluation, management has determined that no liability for unrecognized tax expense is required. Tax years ended December 31, 2015 through the present remain subject to examination by U.S. and New York State taxing authorities. No examination of RISSE's tax filings is presently in progress.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01288
IRS990/OccupancyGrp/ManagementAndGeneralAmt02202
IRS990/OccupancyGrp/ProgramServicesAmt031926
IRS990/OccupancyGrp/TotalAmt035416
IRS990/OfficeExpensesGrp/FundraisingAmt0386
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01646
IRS990/OfficeExpensesGrp/ProgramServicesAmt02892
IRS990/OfficeExpensesGrp/TotalAmt04924
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0FOOD AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2INTERNET/TELEPHONE
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICE FEES
IRS990/OtherExpensesGrp/FundraisingAmt0687
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02443
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24264
IRS990/OtherExpensesGrp/ProgramServicesAmt028277
IRS990/OtherExpensesGrp/ProgramServicesAmt121979
IRS990/OtherExpensesGrp/ProgramServicesAmt25970
IRS990/OtherExpensesGrp/TotalAmt028277
IRS990/OtherExpensesGrp/TotalAmt124422
IRS990/OtherExpensesGrp/TotalAmt27831
IRS990/OtherExpensesGrp/TotalAmt34264
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042429
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0204121
IRS990/OtherSalariesAndWagesGrp/TotalAmt0266950
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03278
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05599
IRS990/PayrollTaxesGrp/ProgramServicesAmt028484
IRS990/PayrollTaxesGrp/TotalAmt037361
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06370
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05326
IRS990/PrincipalOfficerNm0MICHAEL WILK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHILDCARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0467830
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0136800
IRS990/PYProgramServiceRevenueAmt01725
IRS990/PYRevenuesLessExpensesAmt0-13055
IRS990/PYSalariesCompEmpBnftPaidAmt0345810
IRS990/PYTotalExpensesAmt0482610
IRS990/PYTotalRevenueAmt0469555
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt047819
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0530054
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0467830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0438954
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0424087
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0359456
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02220381
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02220381
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0530054
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0467830
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0438954
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0424087
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0359456
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02220381
IRS990ScheduleA/TotalSupportAmt02220381
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt013942
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033997
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047939
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02040
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02040
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07904
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02754
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010658
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Generally accepted accounting principles require that uncertain tax positions be recognized, measured, presented and disclosed in the financial statements. For the year ended December 31, 2018 management has evaluated the tax positions taken or expected to be taken in the course of preparing RISSE's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the "more-likely-than-not" threshold would be recorded as a tax expense in the current year. Based upon this evaluation, management has determined that no liability for unrecognized tax expense is required. Tax years ended December 31, 2015 through the present remain subject to examination by U.S. and New York State taxing authorities. No examination of RISSE's tax filings is presently in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021846
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH BOARD MEMBER IS PROVIDED WITH AN ELECTRONIC VERSION OF A DRAFT FORM 990 BEFORE THE RETURN IS SUBMITTED FOR FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ATTEST TO THE CONFLICT OF INTEREST POLICY ANNUALLY, IN WRITING, AND RECORDS ARE MAINTAINED BY THE SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

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