Civic Intelligence

Community Living Options

990 • Fiscal year 2016 • EIN 38-2433400

Oct 01, 2015 to Sep 30, 2016 • Filed on Jan 09, 2017

636 Reed AvenueKalamazoo, MI 49001

(269) 343-6355

Siviq Scores

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

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

62nd percentile

5.9%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

44th percentile

$107,300

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

81st percentile

17%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

9.6%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,083,340

Up $446,383 (+17%) from 2015

Net Assets

Up

$2,508,338

Up $411,532 (+20%) from 2015

Liabilities

Up

$575,002

Up $34,851 (+6.5%) from 2015

Revenue

Up

$6,885,932

Up $603,806 (+9.6%) from 2015

Expenses

Up

$6,476,697

Up $458,468 (+7.6%) from 2015

Net Income

Up

$409,235

Up $145,338 (+55%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,444,135Liabilities 2010: $288,824Net Assets 2010: $1,155,3112010Assets 2011: $2,056,252Liabilities 2011: $513,206Net Assets 2011: $1,543,0462011Assets 2012: $2,236,367Liabilities 2012: $507,416Net Assets 2012: $1,728,9512012Assets 2013: $2,243,798Liabilities 2013: $450,094Net Assets 2013: $1,793,7042013Assets 2014: $2,443,121Liabilities 2014: $610,212Net Assets 2014: $1,832,9092014Assets 2015: $2,636,957Liabilities 2015: $540,151Net Assets 2015: $2,096,8062015Assets 2016: $3,083,340Liabilities 2016: $575,002Net Assets 2016: $2,508,3382016Assets 2017: $3,580,587Liabilities 2017: $582,454Net Assets 2017: $2,998,1332017Assets 2018: $4,326,144Liabilities 2018: $620,483Net Assets 2018: $3,705,6612018Assets 2019: $4,323,884Liabilities 2019: $604,360Net Assets 2019: $3,719,5242019Assets 2020: $5,119,451Liabilities 2020: $1,335,741Net Assets 2020: $3,783,7102020Assets 2021: $5,950,718Liabilities 2021: $747,786Net Assets 2021: $5,202,9322021Assets 2022: $6,743,663Liabilities 2022: $835,091Net Assets 2022: $5,908,5722022Assets 2023: $7,171,521Liabilities 2023: $845,154Net Assets 2023: $6,326,3672023Assets 2024: $7,085,597Liabilities 2024: $930,334Net Assets 2024: $6,155,2632024

Highlighted filing

2016

Assets$3,083,340
Liabilities$575,002
Net Assets$2,508,338

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,350,8252010Expenses 2011: $5,668,9162011Expenses 2012: $6,092,8992012Revenue 2013: $5,890,591Expenses 2013: $5,825,838Net Income 2013: $64,7532013Revenue 2014: $5,546,957Expenses 2014: $5,507,752Net Income 2014: $39,2052014Revenue 2015: $6,282,126Expenses 2015: $6,018,229Net Income 2015: $263,8972015Revenue 2016: $6,885,932Expenses 2016: $6,476,697Net Income 2016: $409,2352016Revenue 2017: $7,055,777Expenses 2017: $6,565,982Net Income 2017: $489,7952017Revenue 2018: $7,191,390Expenses 2018: $6,483,862Net Income 2018: $707,5282018Revenue 2019: $6,427,787Expenses 2019: $6,413,924Net Income 2019: $13,8632019Revenue 2020: $7,124,086Expenses 2020: $7,059,900Net Income 2020: $64,1862020Revenue 2021: $8,560,195Expenses 2021: $7,140,973Net Income 2021: $1,419,2222021Revenue 2022: $8,565,457Expenses 2022: $7,859,817Net Income 2022: $705,6402022Revenue 2023: $8,963,511Expenses 2023: $8,545,716Net Income 2023: $417,7952023Revenue 2024: $8,765,383Expenses 2024: $8,936,487Net Income 2024: -$171,1042024

Highlighted filing

2016

Revenue$6,885,932
Expenses$6,476,697
Net Income$409,235
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 9, 2017
Return Version
2015v3.0
Gross Receipts
$6,885,932
Mission and Program Overview

Mission

To provide service and training to adults with developmental disabilities and chronic mental illness

To provide a range of high-quality support services to people in need of residential care, in-home assistance or support. Providing these services in a manner that respects self-direction and dignity of individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,585,837$2,091,319▲ $505,482
Cash and Non-Interest-Bearing Accounts$485,343$588,294▲ $102,951
Accounts Receivable$556,576$391,112▼ $165,464
Prepaid Expenses and Deferred Charges$5,508$12,058▲ $6,550
Land, Buildings, and Equipment, Net$3,692$557▼ $3,135
Total Assets$2,636,956$3,083,340▲ $446,384
Liabilities
Accounts Payable and Accrued Expenses$538,846$573,044▲ $34,198
Other Liabilities$1,304$1,958▲ $654
Total Liabilities$540,150$575,002▲ $34,852
Net Assets / Fund Balance
Unrestricted Net Assets$2,096,806$2,508,338▲ $411,532
Total Net Assets Fund Balance$2,096,806$2,508,338▲ $411,532
Total Liabilities and Net Assets / Fund Balance$2,636,956$3,083,340▲ $446,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$167,209$167,209
Equipment$369$143,638$144,007
Other Land Buildings$188$26,382$26,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fiorella SpalvieriExecutive DiFT$94,231$13,069$107,300

Board Members and Trustees

NameTitle
Debbie DawsonPresident
Casey BlairBoard Member
Joe WallsBoard Member
Louise KennyBoard Member
Lucinda StinsonBoard Member
Ron RyanBoard Member
Suzanne McpeekSecretary/tr
Dawn PantaleoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$11,842
Program Service Revenue
$6,854,428
Investment Income
$19,662
Other Revenue
$0
All Other Contributions
$11,842
Change in Net Assets
$409,235

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,885,932
Total Revenue per Audited Statements
$6,885,932
Total Revenue per Form 990
$6,885,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,235,645
Other Expenses$1,241,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,551,265$530,597-$4,081,862
Other Employee Benefits$485,227$117,712-$602,939
Occupancy$361,230$62,095-$423,325
Payroll Taxes$247,421$45,558-$292,979
Travel$167,445$20,759-$188,204
Pension Plan Contributions$120,476$36,877-$157,353
Current Officers, Directors, Trustees, and Key Employees$82,420$18,092-$100,512
All Other Expenses$65,865$28,131-$93,996
Insurance$36,235$14,904-$51,139
Fees for Services Management-$39,295-$39,295
Information Technology$9,154$27,868-$37,022
Other Expenses$30,590$5,015-$35,605
Office Expenses$26,177$8,023-$34,200
Fees for Services Accounting-$12,850-$12,850
Conferences and Meetings$3,360$4,158-$7,518
Depreciation Depletion$1,290$1,845-$3,135
Fees for Services Legal-$1,200-$1,200
Advertising-$760-$760
Total Functional Expenses$5,483,886$992,811$0$6,476,697

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,476,697
Total Expenses per Audited Statements$6,476,697
Total Expenses per Form 990$6,476,697
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
Security Deposits$1,958
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
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, Page 6, Part VI, Line 11B

Return is reviewed by board of directors and management for consistency with internal reports and completeness.

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

BOARD REVIEWS ANNUALLY.

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

Annual review by the board of directors

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Living Options
EIN
38-2433400
Phone
2693436355
Address
636 REED AVENUE, KALAMAZOO, MI 49001

Signing Officer

Name
Fiorella Spalvieri
Title
Executive Director
Phone
2693436355
Signed
2017-01-09

Organization Details

Principal Officer
Fiorella Spalvieri
Formed
1982
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
187
Volunteers
6

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization evaluates all significant tax positions under a more likely than not threshold as required by u.s. Generally accepted accounting principles. As of september 30, 2016 and 2015, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organizations tax returns are subject to examination by the appropriate taxing jurisdictions. At september 30, 2016 and 2015, the organizations federal tax returns generally remain open for the last three years.

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IRS990/PrincipalOfficerNm0FIORELLA SPALVIERI
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IRS990/ProgramServiceRevenueGrp/Desc0RESIDENT SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY LIVING OPTIONS PROVIDES COMMUNITY LIVING SUPPORTS (CLS) TO PEOPLE DIAGNOSED WITH MENTAL ILLNESS OR DEVELOPMENTAL DISABILITIES IN THEIR OWN HOMES OR APARTMENTS. THESE SUPPORTS ARE BASED UPON INDIVIDUAL'S NEEDS AND DESIRES IN LIVING SITES THEY RENT, LEASE, OR OWN. SUPPORT RANGES FROM 24 HOURS PER DAY TO A FEW HOURS PER WEEK.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01299337
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY LIVING OPTIONS OPRATES A SKILL BUILING ASSISTANCE PROGRAM CALLED THE ALCOT CENTER, LOCATED IN PORTAGE, MI, THAT SERVES ADULTS WITH A DEVELOPMENTAL OR PHYSICAL DISABILITY AND/OR A MENTAL ILLNESS. THE PURPOSE IS TO PROVIDE MEANINGFUL ACTIVITIES TO SUPPORT AND PROMOTE THOSE SERVED TO GREATER INDEPENDENCE IN THE FUTURE.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF SEPTEMBER 30, 2016 AND 2015, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATIONS TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT SEPTEMBER 30, 2016 AND 2015, THE ORGANIZATIONS FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0557
IRS990ScheduleD/TotalExpensesPerForm990Amt06476697
IRS990ScheduleD/TotalLiabilityAmt01958
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN IS REVIEWED BY BOARD OF DIRECTORS AND MANAGEMENT FOR CONSISTENCY WITH INTERNAL REPORTS AND COMPLETENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIVING WAYS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MY OWN HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2EVELYN ROSE CONDO ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383119841
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2HOUSING
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0626 REED AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1626 REED AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2626 REED AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0KALAMAZOO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1KALAMAZOO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2KALAMAZOO
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.09$0.93$6.16$8.77$8.94$0.17
2023Detailed filing. Detailed filing data is available for this year.$7.17$0.85$6.33$8.96$8.55$0.42
2022Detailed filing. Detailed filing data is available for this year.$6.74$0.84$5.91$8.57$7.86$0.71
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$0.75$5.20$8.56$7.14$1.42
2020Detailed filing. Detailed filing data is available for this year.$5.12$1.34$3.78$7.12$7.06$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.32$0.60$3.72$6.43$6.41$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.33$0.62$3.71$7.19$6.48$0.71
2017Detailed filing. Detailed filing data is available for this year.$3.58$0.58$3.00$7.06$6.57$0.49
2016Detailed filing. Detailed filing data is available for this year.$3.08$0.58$2.51$6.89$6.48$0.41
2015Detailed filing. Detailed filing data is available for this year.$2.64$0.54$2.10$6.28$6.02$0.26
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.61$1.83$5.55$5.51$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.45$1.79$5.89$5.83$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.51$1.73$6.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.51$1.54$5.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.29$1.16$5.35