Civic Intelligence

Mastrofrancesco Afc Inc

EIN 38-2397664 • 501(c)3 • Dearborn, MI

Profile

Community based assisted living facilities servicing the special needs population of southeastern michigan with the goal of maximizing the individual's independence through community integration using person centered planning and goals.

20100 Outer DriveDearborn, MI 48124

www.mastroafc.org

Siviq Scores

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

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.08x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

1.6%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$123,030

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

59th percentile

6.7%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,292,663

Up $81,328 (+6.7%) from 2024

Liabilities

Up

$405,243

Up $4,210 (+1.0%) from 2024

Net Assets

Up

$887,420

Up $77,118 (+9.5%) from 2024

Revenue

Up

$4,915,413

Up $451,209 (+10%) from 2024

Expenses

Up

$4,838,295

Up $164,251 (+3.5%) from 2024

Net Income

Up

$77,118

Up $286,958 (+137%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $338,913Liabilities 2010: $408,039Net Assets 2010: -$69,1262010Assets 2011: $283,901Liabilities 2011: $328,993Net Assets 2011: -$45,0922011Assets 2012: $331,584Liabilities 2012: $366,737Net Assets 2012: -$35,1532012Assets 2013: $299,735Liabilities 2013: $370,607Net Assets 2013: -$70,8722013Assets 2014: $238,878Liabilities 2014: $407,326Net Assets 2014: -$168,4482014Assets 2015: $328,238Liabilities 2015: $440,576Net Assets 2015: -$112,3382015Assets 2016: $510,847Liabilities 2016: $565,617Net Assets 2016: -$54,7702016Assets 2017: $437,562Liabilities 2017: $509,057Net Assets 2017: -$71,4952017Assets 2018: $383,882Liabilities 2018: $662,369Net Assets 2018: -$278,4872018Assets 2019: $449,378Liabilities 2019: $679,740Net Assets 2019: -$230,3622019Assets 2020: $1,000,546Liabilities 2020: $1,100,347Net Assets 2020: -$99,8012020Assets 2021: $1,675,926Liabilities 2021: $1,183,996Net Assets 2021: $491,9302021Assets 2022: $2,011,031Liabilities 2022: $818,103Net Assets 2022: $1,192,9282022Assets 2023: $1,493,684Liabilities 2023: $473,542Net Assets 2023: $1,020,1422023Assets 2024: $1,211,335Liabilities 2024: $401,033Net Assets 2024: $810,3022024Assets 2025: $1,292,663Liabilities 2025: $405,243Net Assets 2025: $887,4202025

Highlighted filing

2025

Assets$1,292,663
Liabilities$405,243
Net Assets$887,420

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,400,5202010Expenses 2011: $2,405,9642011Expenses 2012: $2,595,3222012Revenue 2013: $2,669,412Expenses 2013: $2,705,131Net Income 2013: -$35,7192013Revenue 2014: $2,718,938Expenses 2014: $2,816,514Net Income 2014: -$97,5762014Revenue 2015: $2,793,886Expenses 2015: $2,737,776Net Income 2015: $56,1102015Revenue 2016: $3,018,444Expenses 2016: $3,006,703Net Income 2016: $11,7412016Revenue 2017: $3,524,616Expenses 2017: $3,541,341Net Income 2017: -$16,7252017Revenue 2018: $3,552,349Expenses 2018: $3,759,341Net Income 2018: -$206,9922018Revenue 2019: $3,536,904Expenses 2019: $3,488,779Net Income 2019: $48,1252019Revenue 2020: $3,547,009Expenses 2020: $3,416,448Net Income 2020: $130,5612020Revenue 2021: $4,449,309Expenses 2021: $3,860,578Net Income 2021: $588,7312021Revenue 2022: $4,867,267Expenses 2022: $4,166,269Net Income 2022: $700,9982022Revenue 2023: $4,113,157Expenses 2023: $4,285,943Net Income 2023: -$172,7862023Revenue 2024: $4,464,204Expenses 2024: $4,674,044Net Income 2024: -$209,8402024Revenue 2025: $4,915,413Expenses 2025: $4,838,295Net Income 2025: $77,1182025

Highlighted filing

2025

Revenue$4,915,413
Expenses$4,838,295
Net Income$77,118

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.29$0.41$0.89$4.92$4.84$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.21$0.40$0.81$4.46$4.67$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.47$1.02$4.11$4.29$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.82$1.19$4.87$4.17$0.70
2021Detailed filing. Detailed filing data is available for this year.$1.68$1.18$0.49$4.45$3.86$0.59
2020Detailed filing. Detailed filing data is available for this year.$1.00$1.10$0.10$3.55$3.42$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.45$0.68$0.23$3.54$3.49$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.66$0.28$3.55$3.76$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.51$0.07$3.52$3.54$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.57$0.05$3.02$3.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.44$0.11$2.79$2.74$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.41$0.17$2.72$2.82$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.37$0.07$2.67$2.71$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.37$0.04$2.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.33$0.05$2.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.41$0.07$2.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 8, 2025
Return Version
2024v5.0
Gross Receipts
$4,915,413
Mission and Program Overview

Mission

Community based assisted living facilities servicing the special needs population of southeastern michigan with the goal of maximizing the individual's independence through community integration using person centered planning and goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$368,897$543,092▲ $174,195
Cash and Non-Interest-Bearing Accounts$553,545$538,314▼ $15,231
Land, Buildings, and Equipment, Net$269,266$178,268▼ $90,998
Prepaid Expenses and Deferred Charges$18,757$32,119▲ $13,362
Total Assets$1,211,335$1,292,663▲ $81,328
Other Assets Total$870$870→ $0
Liabilities
Unsecured Notes Loans Payable$295,851$246,413▼ $49,438
Other Liabilities$105,182$158,830▲ $53,648
Total Liabilities$401,033$405,243▲ $4,210
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$810,302$887,420▲ $77,118
Total Net Assets Fund Balance$810,302$887,420▲ $77,118
Total Liabilities and Net Assets / Fund Balance$1,211,335$1,292,663▲ $81,328

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$178,268$396,785$575,053
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phillip MastrofrancescoExecutive DiFT$123,030$123,030

Board Members and Trustees

NameTitle
Richard JeskePresident/tr
Pat J SersenDirector
Patrick L PappalasDirector
Spiro GriasDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$69,780
Program Service Revenue
$4,312,739
Investment Income
$0
Other Revenue
$532,894
Change in Net Assets
$77,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,915,413
Total Revenue per Audited Statements
$4,915,413
Total Revenue per Form 990
$4,915,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,862,575
Other Expenses$975,720
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,220,055$263,382-$3,483,437
Occupancy$350,307$46,528-$396,835
Payroll Taxes$240,660$20,264-$260,924
Fees for Services Other$152,729--$152,729
Other Employee Benefits$67,052$51,162-$118,214
Insurance$74,555$33,320-$107,875
Travel$79,971$27,148-$107,119
Depreciation Depletion$83,751$7,247-$90,998
Fees for Services Accounting-$51,805-$51,805
Office Expenses$21,219$26,606-$47,825
Interest-$13,471-$13,471
Conferences and Meetings$2,815$4,248-$7,063
Total Functional Expenses$4,293,114$545,181$0$4,838,295

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,838,295
Total Expenses per Audited Statements$4,838,295
Total Expenses per Form 990$4,838,295
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
Accrued Payroll and Expenses$128,830
Line of Credit$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 2

Richard jeske phillip a mastrofrancesco board member director in-law

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

Form 990 is electronically submitted to phillip mastrofrancesco prior to e-filing with the internal revenue service. Phillip mastrofrancesco is charged with presenting form 990 to the board at the next meeting. Approval for submission is determined by the signed consent form forwarded to the accountant who then e-files in a timely manner.

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

The board of directors routinely discusses the need for transparency. If a conflict of interest should arise, the board of directors would investigate and take any action necessary to alleviate the conflict or perceived conflict of interest.

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

Compensation of the executive director, phillip a mastrofrancesco, is approved by the board of directors. The board makes use of comparability data and compensation within budgetary guidelines.

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

Compensation of all employees is subject to review by board of directors. No officers, directors or trustees are compensated for serving on the board of directors. Any individual receiving compensation is being paid for services rendered to the organization as either a manager, director or direct care worker. The wage and salary scale for all employees is within budgetary guidelines.

Form 990, Page 6, Part VI, Line 19

Form 990 is available to the public. All governing documents, financial statements, and policies are available upon request. The state of michigan website grants access to governing documents such as articles of incorporation and annual updates.

Filing and Contact Details

Filer

Filer Name
Mastrofrancesco Afc Inc
EIN
38-2397664
Phone
3132785320
Address
20100 OUTER DRIVE, DEARBORN, MI 48124

Signing Officer

Name
Phillip Mastrofrancesco
Title
Executive Director
Phone
7346713654
Signed
2025-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Mastrofrancesco
Formed
1982
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
4
Employees
105

Preparer

Firm
Penn & Company LLC
Address
20100 OUTER DRIVE, DEARBORN, MI 48124-2647
Preparer
Michael J Penn CPA
Phone
3132785320
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Community based assisted living facilities servicing the special needs population of southeastern michigan with the goal of maximizing the individual's independence through community integration using person centered planning and goals.

Form 990, Page 2, Part III, Line 4D

Operation of assisted living sites in wayne and monroe counties in southeastern michigan providing adult men and women with special needs with room, board, staffing, work/life skills, medical access, and transportation in a home-like setting while maximizing their independence and integrating them within the community while following their person- centered plan. Additionally, mastrofrancesco afc provides staffing services to individuals in the community on a respite basis.

Raw XML Appendix349 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/ProgSrvcAccomActyOtherGrp/Desc0OPERATION OF ASSISTED LIVING SITES IN WAYNE AND MONROE COUNTIES IN SOUTHEASTERN MICHIGAN PROVIDING ADULT MEN AND WOMEN WITH SPECIAL NEEDS WITH ROOM, BOARD, STAFFING, WORK/LIFE SKILLS, MEDICAL ACCESS, AND TRANSPORTATION IN A HOME-LIKE SETTING WHILE MAXIMIZING THEIR INDEPENDENCE AND INTEGRATING THEM WITHIN THE COMMUNITY WHILE FOLLOWING THEIR PERSON- CENTERED PLAN. ADDITIONALLY, MASTROFRANCESCO AFC PROVIDES STAFFING SERVICES TO INDIVIDUALS IN THE COMMUNITY ON A RESPITE BASIS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY BASED ASSISTED LIVING FACILITIES SERVICING THE SPECIAL NEEDS POPULATION OF SOUTHEASTERN MICHIGAN WITH THE GOAL OF MAXIMIZING THE INDIVIDUAL'S INDEPENDENCE THROUGH COMMUNITY INTEGRATION USING PERSON CENTERED PLANNING AND GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OPERATION OF ASSISTED LIVING SITES IN WAYNE AND MONROE COUNTIES IN SOUTHEASTERN MICHIGAN PROVIDING ADULT MEN AND WOMEN WITH SPECIAL NEEDS WITH ROOM, BOARD, STAFFING, WORK/LIFE SKILLS, MEDICAL ACCESS, AND TRANSPORTATION IN A HOME-LIKE SETTING WHILE MAXIMIZING THEIR INDEPENDENCE AND INTEGRATING THEM WITHIN THE COMMUNITY WHILE FOLLOWING THEIR PERSON- CENTERED PLAN. ADDITIONALLY, MASTROFRANCESCO AFC PROVIDES STAFFING SERVICES TO INDIVIDUALS IN THE COMMUNITY ON A RESPITE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RICHARD JESKE PHILLIP A MASTROFRANCESCO BOARD MEMBER DIRECTOR IN-LAW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS ELECTRONICALLY SUBMITTED TO PHILLIP MASTROFRANCESCO PRIOR TO E-FILING WITH THE INTERNAL REVENUE SERVICE. PHILLIP MASTROFRANCESCO IS CHARGED WITH PRESENTING FORM 990 TO THE BOARD AT THE NEXT MEETING. APPROVAL FOR SUBMISSION IS DETERMINED BY THE SIGNED CONSENT FORM FORWARDED TO THE ACCOUNTANT WHO THEN E-FILES IN A TIMELY MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ROUTINELY DISCUSSES THE NEED FOR TRANSPARENCY. IF A CONFLICT OF INTEREST SHOULD ARISE, THE BOARD OF DIRECTORS WOULD INVESTIGATE AND TAKE ANY ACTION NECESSARY TO ALLEVIATE THE CONFLICT OR PERCEIVED CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE EXECUTIVE DIRECTOR, PHILLIP A MASTROFRANCESCO, IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD MAKES USE OF COMPARABILITY DATA AND COMPENSATION WITHIN BUDGETARY GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION OF ALL EMPLOYEES IS SUBJECT TO REVIEW BY BOARD OF DIRECTORS. NO OFFICERS, DIRECTORS OR TRUSTEES ARE COMPENSATED FOR SERVING ON THE BOARD OF DIRECTORS. ANY INDIVIDUAL RECEIVING COMPENSATION IS BEING PAID FOR SERVICES RENDERED TO THE ORGANIZATION AS EITHER A MANAGER, DIRECTOR OR DIRECT CARE WORKER. THE WAGE AND SALARY SCALE FOR ALL EMPLOYEES IS WITHIN BUDGETARY GUIDELINES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990 IS AVAILABLE TO THE PUBLIC. ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND POLICIES ARE AVAILABLE UPON REQUEST. THE STATE OF MICHIGAN WEBSITE GRANTS ACCESS TO GOVERNING DOCUMENTS SUCH AS ARTICLES OF INCORPORATION AND ANNUAL UPDATES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP MASTROFRANCESCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-08
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ReturnHeader/PreparerPersonGrp/PhoneNum03132785320
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J PENN CPA
ReturnHeader/ReturnTs02026-02-11T07:16:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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