Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Mastrofrancesco Afc Inc.
990 • Fiscal year 2021 • EIN 38-2397664
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.71x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$1,675,926
Up $675,380 (+68%) from 2020
Net Assets
Up$491,930
Up $591,731 (+593%) from 2020
Liabilities
Up$1,183,996
Up $83,649 (+7.6%) from 2020
Revenue And Expenses
Revenue
Up$4,449,309
Up $902,300 (+25%) from 2020
Expenses
Up$3,860,578
Up $444,130 (+13%) from 2020
Net Income
Up$588,731
Up $458,170 (+351%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2020 to Sep 30, 2021
- Signed
- Jun 6, 2022
- Return Version
- 2020v4.0
- Gross Receipts
- $4,449,309
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $428,630 | $792,611 | ▲ $363,981 |
| Accounts Receivable | $475,891 | $716,936 | ▲ $241,045 |
| Land, Buildings, and Equipment, Net | $83,145 | $153,053 | ▲ $69,908 |
| Prepaid Expenses and Deferred Charges | $12,010 | $12,456 | ▲ $446 |
| Total Assets | $1,000,546 | $1,675,926 | ▲ $675,380 |
| Other Assets Total | $870 | $870 | → $0 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $840,972 | $905,539 | ▲ $64,567 |
| Other Liabilities | $256,375 | $278,457 | ▲ $22,082 |
| Accounts Payable and Accrued Expenses | $3,000 | - | - |
| Total Liabilities | $1,100,347 | $1,183,996 | ▲ $83,649 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-99,801 | $491,930 | ▲ $591,731 |
| Total Net Assets Fund Balance | $-99,801 | $491,930 | ▲ $591,731 |
| Total Liabilities and Net Assets / Fund Balance | $1,000,546 | $1,675,926 | ▲ $675,380 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $153,053 | $301,826 | $454,879 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Phillip Mastrofrancesco | Executive Di | FT | $93,760 | $93,760 |
Board Members and Trustees
| Name | Title |
|---|---|
| Richard Jeske | President/tr |
| Pat J Sersen | Director |
| Patrick L Pappalas | Director |
| Spiro Grias | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $432,616
- Program Service Revenue
- $3,435,936
- Investment Income
- $10,800
- Other Revenue
- $569,957
- Change in Net Assets
- $588,731
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,449,309
- Total Revenue per Audited Statements
- $4,449,309
- Total Revenue per Form 990
- $4,449,309
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,094,888 |
| Other Expenses | $765,690 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,609,210 | $218,418 | - | $2,827,628 |
| Occupancy | $215,955 | $41,840 | - | $257,795 |
| Payroll Taxes | $207,793 | $17,142 | - | $224,935 |
| Fees for Services Other | $173,931 | - | - | $173,931 |
| Fees for Services Accounting | - | $89,905 | - | $89,905 |
| Insurance | $73,966 | $6,326 | - | $80,292 |
| Depreciation Depletion | $46,517 | - | - | $46,517 |
| Travel | $19,553 | $26,746 | - | $46,299 |
| Other Employee Benefits | $32,105 | $10,220 | - | $42,325 |
| Office Expenses | $15,165 | $27,159 | - | $42,324 |
| Interest | - | $26,634 | - | $26,634 |
| Conferences and Meetings | $1,384 | $609 | - | $1,993 |
| Total Functional Expenses | $3,395,579 | $464,999 | $0 | $3,860,578 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,860,578 |
| Total Expenses per Audited Statements | $3,860,578 |
| Total Expenses per Form 990 | $3,860,578 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Accrued Payroll and Expenses | $183,007 |
| Line of Credit | $95,450 |
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
- 2022-06-06
- 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
- 125
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 @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.”
Raw XML Appendix352 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/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/ProgSrvcAccomActyOtherGrp/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. |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 505814 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 530175 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2406371 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 447888 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 489878 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 505814 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 530175 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 95450 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PAYROLL AND EXPENSES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | LINE OF CREDIT |
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| 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 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RICHARD JESKE PHILLIP A MASTROFRANCESCO BOARD MEMBER DIRECTOR IN-LAW |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | 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 | 5 | 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 | 6 | 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 | 7 | 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 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 125 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3395579 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3860578 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1100347 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1183996 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1100347 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1183996 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -99801 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 491930 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 6310 |
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| IRS990/TravelGrp/ProgramServicesAmt | 0 | 19553 |
| IRS990/TravelGrp/TotalAmt | 0 | 46299 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 840972 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 905539 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 26810 KIRKWAY CIRCLE |
| IRS990/USAddress/CityNm | 0 | WOODHAVEN |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48183 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MASTROAFC.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PHILLIP MASTROFRANCESCO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7346713654 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-06-06 |
| 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 | 2022-06-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL J PENN CPA |
| ReturnHeader/ReturnTs | 0 | 2022-10-11T16:29:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PHILLIP |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MASTROFRANCESCO |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-09-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,675,926
- Liabilities
- $1,183,996
- Net assets
- $491,930
- Revenue
- $4,449,309
- Expenses
- $3,860,578
- Net income
- $588,731