Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
990 • Fiscal year 2016 • EIN 38-2397664
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Assets
Up$510,847
Up $182,609 (+56%) from 2015
Net Assets
Up-$54,770
Up $57,568 (+51%) from 2015
Liabilities
Up$565,617
Up $125,041 (+28%) from 2015
Revenue
Up$3,018,444
Up $224,558 (+8.0%) from 2015
Expenses
Up$3,006,703
Up $268,927 (+9.8%) from 2015
Net Income
Down$11,741
Down $44,369 (-79%) from 2015
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $72,548 | $172,372 | ▲ $99,824 |
| Accounts Receivable | $181,028 | $144,666 | ▼ $36,362 |
| Cash and Non-Interest-Bearing Accounts | $3,446 | $117,608 | ▲ $114,162 |
| Prepaid Expenses and Deferred Charges | $70,346 | $75,331 | ▲ $4,985 |
| Total Assets | $328,238 | $510,847 | ▲ $182,609 |
| Other Assets Total | $870 | $870 | → $0 |
| Liabilities | |||
| Other Liabilities | $119,693 | $270,337 | ▲ $150,644 |
| Unsecured Notes Loans Payable | $231,213 | $223,050 | ▼ $8,163 |
| Accounts Payable and Accrued Expenses | $89,670 | $66,927 | ▼ $22,743 |
| Deferred Revenue | - | $5,303 | - |
| Total Liabilities | $440,576 | $565,617 | ▲ $125,041 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-112,338 | $-54,770 | ▲ $57,568 |
| Total Net Assets Fund Balance | $-112,338 | $-54,770 | ▲ $57,568 |
| Total Liabilities and Net Assets / Fund Balance | $328,238 | $510,847 | ▲ $182,609 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $172,372 | $274,783 | $447,155 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Phillip Mastrofrancesco | Director | FT | $57,800 | $57,800 |
| Name | Title |
|---|---|
| Richard Jeske | President |
| Pat Sersen | Director |
| David Kipp | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,208,606 |
| Other Expenses | $798,097 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,875,239 | $136,109 | - | $2,011,348 |
| Occupancy | $247,433 | $33,133 | - | $280,566 |
| Payroll Taxes | $166,116 | $4,656 | - | $170,772 |
| Other Expenses | $129,974 | - | - | $129,974 |
| Travel | $83,920 | $16,876 | - | $100,796 |
| Insurance | $70,262 | $24 | - | $70,286 |
| Interest | - | $67,116 | - | $67,116 |
| Fees for Services Accounting | - | $51,318 | - | $51,318 |
| Depreciation Depletion | $50,923 | $98 | - | $51,021 |
| Office Expenses | $18,171 | $11,319 | - | $29,490 |
| Other Employee Benefits | $8,937 | $17,549 | - | $26,486 |
| Fees for Services Other | $16,800 | - | - | $16,800 |
| Conferences and Meetings | $480 | - | - | $480 |
| Fees for Services Legal | - | $250 | - | $250 |
| Total Functional Expenses | $2,668,255 | $338,448 | $0 | $3,006,703 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,006,703 |
| Total Expenses per Form 990 | $3,006,703 |
| Total Expenses per Audited Statements | $2,960,876 |
| Expenses Not Reported on Form 990 | $-45,827 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Payroll and Expenses | $201,965 |
| Loan Payable, Officer | $50,000 |
| Accrued Expenses | $18,372 |
“Richard jeske phillip a mastrofrancesco board member director in-law patricia dean phillip a mastrofrancesco employee director spouse”
“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.”
“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.”
“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.”
“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 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.”
“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.”
“A prior period adjustment in the amount of 45,827 represents the net of fixed assets less depreciation that were to be booked for the year ended september 30, 2015, but were not available at the time of the financial statements. The adjustment has been booked for the year ended september 30, 2016 and is appropriately represented in unrestricted net assets.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 89670 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 66927 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 181028 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 144666 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PENN & COMPANY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3132785320 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20100 OUTER DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DEARBORN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48124 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3446 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 117608 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 480 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 480 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 548830 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 798097 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2469614 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11741 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2208606 |
| IRS990/CYTotalExpensesAmt | 0 | 3006703 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3018444 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 5303 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 98 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 50923 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 51021 |
| IRS990/Desc | 0 | OPERATION OF ASSISTED LIVING SITES IN WAYNE AND MONROE COUNTIES IN SOUTHEASTERN MICHIGAN PROVIDING @42 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 145 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2668255 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 51318 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 51318 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 250 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 16800 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16800 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PHILLIP MASTROFRANCESCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PAT SERSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID KIPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD JESKE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 57800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 548830 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3018444 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 24 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 70262 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 70286 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 67116 |
| IRS990/InterestGrp/TotalAmt | 0 | 67116 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 274783 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 72548 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 172372 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 447155 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -112338 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -54770 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 33133 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 247433 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 280566 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11319 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18171 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29490 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 870 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 870 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 17549 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 8937 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 26486 |
| IRS990/OtherExpensesGrp/Desc | 0 | GROUP HOME OPERATIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 129974 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 129974 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 119693 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 270337 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 136109 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1875239 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2011348 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4656 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 166116 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 170772 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 70346 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 75331 |
| IRS990/PrincipalOfficerNm | 0 | PHILLIP MASTROFRANCESCO |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 45827 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | HOME HELP REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2372184 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 86598 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 10832 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2372184 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 86598 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 10832 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 562993 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 811385 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2230893 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 56110 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1926391 |
| IRS990/PYTotalExpensesAmt | 0 | 2737776 |
| IRS990/PYTotalRevenueAmt | 0 | 2793886 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 11741 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2469614 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 548830 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 562993 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 533653 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 434978 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 503966 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2584420 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9090 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11238 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 20328 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2469614 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98970 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98960 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2584420 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 548830 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 562993 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 533653 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 434978 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 503966 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2584420 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2611305 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6557 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 6557 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 172372 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 274783 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 447155 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -45827 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3006703 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 201965 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 50000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 18372 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PAYROLL AND EXPENSES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LOAN PAYABLE, OFFICER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ACCRUED EXPENSES |
| IRS990ScheduleD/PriorYearAdjustmentsAmt | 0 | -45827 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3018444 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | A PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF 45,827 REPRESENTS THE NET OF FIXED ASSETS LESS DEPRECIATION THAT WERE TO BE BOOKED FOR THE YEAR ENDED SEPTEMBER 30, 2015, BUT WERE NOT AVAILABLE AT THE TIME OF THE FINANCIAL STATEMENTS. THE ADJUSTMENT HAS BEEN BOOKED FOR THE YEAR ENDED SEPTEMBER 30, 2016 AND IS APPROPRIATELY REPRESENTED IN UNRESTRICTED NET ASSETS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 172372 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3006703 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 270337 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3018444 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3018444 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2960876 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RICHARD JESKE PHILLIP A MASTROFRANCESCO BOARD MEMBER DIRECTOR IN-LAW PATRICIA DEAN PHILLIP A MASTROFRANCESCO EMPLOYEE DIRECTOR SPOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 338448 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2668255 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3006703 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 565617 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 565617 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -112338 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -54770 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2668255 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2469614 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 57800 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2469614 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3018444 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 510847 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 16876 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 83920 |
| IRS990/TravelGrp/TotalAmt | 0 | 100796 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -112338 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -54770 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 231213 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 223050 |
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| IRS990/USAddress/AddressLine1Txt | 0 | 31525 WEST JEFFERSON |
| IRS990/USAddress/CityNm | 0 | ROCKWOOD |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48173 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MASTROAFC.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PHILLIP MASTROFRANCESCO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7346713654 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MASTROFRANCESCO AFC INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MAST |
| ReturnHeader/Filer/EIN | 0 | 382397664 |
| ReturnHeader/Filer/PhoneNum | 0 | 3132785320 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 20100 OUTER DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DEARBORN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48124 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382178903 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PENN & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20100 OUTER DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DEARBORN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 481242647 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3132785320 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL J PENN CPA |
| ReturnHeader/ReturnTs | 0 | 2017-05-12T09:50:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-09-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.