Civic Intelligence

Avenues to Independence

990 • Fiscal year 2018 • EIN 36-6008710

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 22, 2019

515 Busse HighwayPark Ridge, IL 60068

(847) 292-0870

Siviq Scores

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

Liabilities / Assets

55th percentile

0.20x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.07x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

30th percentile

-2.4%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$117,245

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

22nd percentile

-4.7%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,846,332

Down $90,376 (-4.7%) from 2017

Net Assets

Down

$1,476,701

Down $126,247 (-7.9%) from 2017

Liabilities

Up

$369,631

Up $35,871 (+11%) from 2017

Revenue

Up

$5,082,073

Up $169,346 (+3.4%) from 2017

Expenses

Up

$5,202,289

Up $192,834 (+3.8%) from 2017

Net Income

Down

-$120,216

Down $23,488 (-24%) from 2017

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$0Assets 2012: $2,966,735Liabilities 2012: $815,705Net Assets 2012: $2,151,0302012Assets 2013: $2,471,666Liabilities 2013: $812,042Net Assets 2013: $1,659,6242013Assets 2014: $2,287,009Liabilities 2014: $330,483Net Assets 2014: $1,956,5262014Assets 2015: $2,277,960Liabilities 2015: $334,699Net Assets 2015: $1,943,2612015Assets 2016: $2,004,671Liabilities 2016: $313,480Net Assets 2016: $1,691,1912016Assets 2017: $1,936,708Liabilities 2017: $333,760Net Assets 2017: $1,602,9482017Assets 2018: $1,846,332Liabilities 2018: $369,631Net Assets 2018: $1,476,7012018Assets 2019: $1,617,013Liabilities 2019: $378,603Net Assets 2019: $1,238,4102019Assets 2020: $2,206,931Liabilities 2020: $1,039,729Net Assets 2020: $1,167,2022020Assets 2021: $1,564,674Liabilities 2021: $404,506Net Assets 2021: $1,160,1682021Assets 2022: $1,105,193Liabilities 2022: $594,997Net Assets 2022: $510,1962022Assets 2023: $1,949,468Liabilities 2023: $871,535Net Assets 2023: $1,077,9332023Assets 2024: $2,861,491Liabilities 2024: $869,596Net Assets 2024: $1,991,8952024

Highlighted filing

2018

Assets$1,846,332
Liabilities$369,631
Net Assets$1,476,701

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $4,918,1502012Expenses 2013: $5,025,8022013Revenue 2014: $5,415,750Expenses 2014: $5,132,033Net Income 2014: $283,7172014Revenue 2015: $5,201,897Expenses 2015: $5,209,969Net Income 2015: -$8,0722015Revenue 2016: $4,870,585Expenses 2016: $5,140,485Net Income 2016: -$269,9002016Revenue 2017: $4,912,727Expenses 2017: $5,009,455Net Income 2017: -$96,7282017Revenue 2018: $5,082,073Expenses 2018: $5,202,289Net Income 2018: -$120,2162018Revenue 2019: $5,186,125Expenses 2019: $5,436,378Net Income 2019: -$250,2532019Revenue 2020: $5,549,012Expenses 2020: $5,620,220Net Income 2020: -$71,2082020Revenue 2021: $5,960,525Expenses 2021: $5,967,559Net Income 2021: -$7,0342021Revenue 2022: $7,156,525Expenses 2022: $7,806,497Net Income 2022: -$649,9722022Revenue 2023: $7,407,024Expenses 2023: $6,869,319Net Income 2023: $537,7052023Revenue 2024: $8,770,644Expenses 2024: $7,856,682Net Income 2024: $913,9622024

Highlighted filing

2018

Revenue$5,082,073
Expenses$5,202,289
Net Income-$120,216
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 22, 2019
Return Version
2017v2.3
Gross Receipts
$5,106,931
Mission and Program Overview

Mission

The organization's mission is to provide work and residential opportunities enabling those with disabilities to be as independent as possible.

TO PROVIDE OPPORTUNITIES ENABLING those WITH DISABILITIES TO BE AS INDEPENDENT AS POSSIBLE.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,421,326$1,337,199▼ $84,127
Accounts Receivable$292,295$308,292▲ $15,997
Investments in Publicly Traded Securities$102,412$96,381▼ $6,031
Cash and Non-Interest-Bearing Accounts$110,635$94,420▼ $16,215
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,936,708$1,846,332▼ $90,376
Other Assets Total$10,040$10,040→ $0
Liabilities
Accounts Payable and Accrued Expenses$332,760$366,826▲ $34,066
Other Liabilities$1,000$2,805▲ $1,805
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$333,760$369,631▲ $35,871
Net Assets / Fund Balance
Unrestricted Net Assets$1,602,948$1,471,154▼ $131,794
Temporarily Rstr Net Assets$0$5,547▲ $5,547
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,602,948$1,476,701▼ $126,247
Total Liabilities and Net Assets / Fund Balance$1,936,708$1,846,332▼ $90,376

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$810,397$2,199,229$3,009,626
Equipment$83,401$897,146$980,547
Land$383,495-$383,495
Other Land Buildings$59,906$199,335$259,241
Leasehold Improvements$0$17,144$17,144
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert OkazakiCEOFT$97,437$19,808$117,245
Cathy McCarthyFinance DirectorFT$61,476$1,337$62,813

Board Members and Trustees

NameTitle
Jerry FeldmanChairperson
Peg O'HerronPast chair
Andrea GoodkinVice Chair
Allan BartelDirector
Clark GapenDirector
Fred SasserDirector
James MeyerDirector
Jeanne DohenyDirector
Jill LiskaDirector
Jolene Wise-SilvermanDirector
Linda BuggyDirector
Matthew CoyneDirector
Michael MarousDirector
Patricia GrimesDirector
Richard SpataforaDirector
Robert HealyDirector
Sara McKitrickDirector
Steve WilsonDirector
Tom GarceaDirector
Jacqueline KimelSecretary
Eric JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,091,109
Program Service Revenue
$856,310
Investment Income
$0
Other Revenue
$134,654
All Other Contributions
$1,741,024
Change in Net Assets
$-120,216

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table41$39,872Fair Market Value (FMV)
Cars and Other Vehicles1$7,497Fair Market Value (FMV)
Other Non Cash Contri Table1$7,250Fair Market Value (FMV)
Other Non Cash Contri Table1$3,250Fair Market Value (FMV)
Other Non Cash Contri Table1$1,710Fair Market Value (FMV)
Total Noncash Contributions45$59,579-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,106,931
Revenue Not Reported on Financial Statements
$-24,858
Revenue Not Reported on Form 990
$24,001
Other Revenue Adjustments
$-24,858
Total Revenue per Audited Statements
$5,130,932
Total Revenue per Form 990
$5,082,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,012,144
Other Expenses$1,190,145
Total Fundraising Expense$336,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,588,837$243,579$229,777$3,062,193
Other Employee Benefits$321,917$42,123$42,638$406,678
Occupancy$312,718$42,101$5,307$360,126
Payroll Taxes$272,541$36,348$29,867$338,756
Travel$214,174$10,686$217$225,077
Current Officers, Directors, Trustees, and Key Employees$150,628$14,656$13,825$179,109
Depreciation Depletion$142,005--$142,005
Fees for Services Other$77,809$3,235$39$81,083
Office Expenses$48,597$15,332$1,358$65,287
Fees for Services Accounting$1,223$52,233$2,943$56,399
Insurance$35,848$7,803$2,747$46,398
Pension Plan Contributions$20,112$2,632$2,664$25,408
Conferences and Meetings$10,971$4,398$51$15,420
Other Expenses$8,805$4,395$-5$13,200
All Other Expenses$6,009$1,211$56$7,276
Fees for Services Legal$49$2,108$119$2,276
Total Functional Expenses$4,358,852$506,596$336,841$5,202,289

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,257,179
Expenses per Audited Statements$5,202,289
Total Expenses per Form 990$5,202,289
Expenses Not Reported on Form 990$54,890
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits - Sla Reside$2,805
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
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 A, LINE 2:

Robert healy, director, and peg oherron, chairperson, have a family relationship.

FORM 990, PART VI, SECTION B, LINE 11B:

A copy of form 990 is emailed to the board of directors before it is filed. The ceo and finance director review form 990 before filing.

FORM 990, PART VI, SECTION B, LINE 12C:

The organization has a written conflict of interest policy that requires officers, directors, and key employees to annually disclose interests that could give rise to conflicts. No person may participate in the selection, award or administration of a contract or purchase in which the individual or an immediate family member of the individual has an interest. The board of directors regularly monitors and enforces compliance with this policy. No incidents have arisen that would lead to a violation of the policy.

FORM 990, PART VI, SECTION B, LINE 15A aND 15B:

FOR ALL AVENUES EMPLOYEES, THE AVENUES BOARD OF DIRECTORS REVIEWS COMPARATIVE SALARY DATA AND WILL MAKE A DETERMINATION BASED UPON FINANCIAL AND OTHER CONSIDERATIONS FOR A GENERAL PERCENTAGE INCREASE IN THE SALARY LINE OF THE AVENUES BUDGET AND VOTE ON ANY INCREASE. USING THIS INFORMATION, THE EXECUTIVE DIRECTOR AND OTHER KEY ADMINISTRATIVE STAFF WILL THEN DETERMINE INDIVIDUAL INCREASES FOR STAFF BASED UPON COST-OF-LIVING, MERIT, SENIORITY, AND/OR OTHER FACTORS. PERFORMANCE REVIEWS FOR SALARY PURPOSES ARE PERFORMED AFTER SIX MONTHS AND TWELVE MONTHS OF EMPLOYMENT; STAFF ARE ELIGIBLE FOR SALARY REVIEWS ON AN ANNUAL BASIS THEREAFTER. INCREASES MAY OR MAY NOT BE PROVIDED DEPENDING UPON BOARD APPROVAL AS OUTLINED IN THE AFOREMENTIONED BUDGET CONSIDERATIONS. SPECIAL REVIEWS FOR SALARY PURPOSES CAN TAKE PLACE FOR POSITIONS, rESPONSIBILITY AND OTHER SUBSTANTIAL CHANGES IN AN EMPLOYEES DUTIES. IN JULY 2017, THE BOARD APPROVED AN INCREASE EFFECTIVE SEPTEMBER 1, 2017.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Avenues to Independence
EIN
36-6008710
In Care Of
% CATHY MCCARTHY
Phone
8472920870
Address
515 Busse Highway, Park Ridge, IL 60068

Signing Officer

Name
Robert Okazaki
Title
Executive Director
Phone
8472920870
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Okazaki
Formed
1953
Legal Domicile
Il
Voting Board Members
21
Independent Board Members
21
Employees
135
Volunteers
71

Preparer

Firm
Bdo USA Llp
Address
9500 Bryn Mawr Ave Suite 300, Rosemont, IL 60018
Preparer
Jacob Cook
Phone
8476762000
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:

Vocational Development: Once an individual has achieved integrated employment in the community at minimum wage or higher, due to the nature and severity of the disability, the individual might need intensive, ongoing support to maintain employment. Once the individual is successfully trained on the job, they are then transferred to another successful category. (10 served) Clifton House is a Community Living Facility (13 residents) Department of Rehabilitation Services (DORS): This program provides vocational rehabilitation services to individuals with disabilities to enable those individuals to maximize opportunities for employement, including assessment for determining eligibility and vocational rehabilitation needs; job development, placement, and retention services. TITLE XX: The goal of the program is to help people with disabilities move up to better paying jobs and open up entry-level spots for people entering the workforce. We also provide training to workers in order to teach them specific skills required for a changing job market. (15 served) EXPENSES $ 732,099. INCLUDING GRANTS OF $ 0. REVENUE $ 274,087.

Financial Statement Notes

SCHEDULE D, PART X, LINE 2:

The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code ("IRC"), except for net income derived from unrelated business activities. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under IRC Section 509(a). In evaluating the Organization's activities, management believes its position of tax-exempt status is based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes. In the opinion of management there are no activities unrelated to the purpose of the Organization and therefore no tax is to be recognized. It is the policy of the Organization to include in management and general expenses penalties and interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in management and general expenses for the years ended June 30, 2018 and 2017.

SCHEDULE D, PART XI, LINE 4B:

Thrift shop expenses: ($24,858)

SCHEDULE D, PART XII, LINE 2D:

Thrift shop expenses: $24,858

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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/Form990PartVIISectionAGrp/PersonNm2Jacqueline Kimel
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IRS990/Form990PartVIISectionAGrp/PersonNm4Peg O'Herron
IRS990/Form990PartVIISectionAGrp/PersonNm5Tom Garcea
IRS990/Form990PartVIISectionAGrp/PersonNm6Michael Marous
IRS990/Form990PartVIISectionAGrp/PersonNm7Sara McKitrick
IRS990/Form990PartVIISectionAGrp/PersonNm8James Meyer
IRS990/Form990PartVIISectionAGrp/PersonNm9Steve Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm10Linda Buggy
IRS990/Form990PartVIISectionAGrp/PersonNm11Matthew Coyne
IRS990/Form990PartVIISectionAGrp/PersonNm12Jill Liska
IRS990/Form990PartVIISectionAGrp/PersonNm13Fred Sasser
IRS990/Form990PartVIISectionAGrp/PersonNm14Richard Spatafora
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IRS990/Form990PartVIISectionAGrp/PersonNm17Jeanne Doheny
IRS990/Form990PartVIISectionAGrp/PersonNm18Clark Gapen
IRS990/Form990PartVIISectionAGrp/PersonNm19Patricia Grimes
IRS990/Form990PartVIISectionAGrp/PersonNm20Robert Healy
IRS990/Form990PartVIISectionAGrp/PersonNm21Robert Okazaki
IRS990/Form990PartVIISectionAGrp/PersonNm22Cathy McCarthy
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt22Finance Director
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IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TOOLS & EQUIPMENT
IRS990/OtherExpensesGrp/FundraisingAmt03048
IRS990/OtherExpensesGrp/FundraisingAmt12190
IRS990/OtherExpensesGrp/FundraisingAmt2-5

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.86$0.87$1.99$8.77$7.86$0.91
2023Detailed filing. Detailed filing data is available for this year.$1.95$0.87$1.08$7.41$6.87$0.54
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.59$0.51$7.16$7.81$0.65
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.40$1.16$5.96$5.97$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.21$1.04$1.17$5.55$5.62$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.38$1.24$5.19$5.44$0.25
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.37$1.48$5.08$5.20$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.33$1.60$4.91$5.01$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.31$1.69$4.87$5.14$0.27
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.33$1.94$5.20$5.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.29$0.33$1.96$5.42$5.13$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.81$1.66$5.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.82$2.15$4.92