Civic Intelligence

Community Living Options

990 • Fiscal year 2017 • EIN 38-2433400

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 02, 2018

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

50th percentile

0.16x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

33rd percentile

0.08x

Higher debt load relative to revenue than 33% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

61st percentile

6.9%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

45th percentile

$110,367

Higher top officer pay than 45% of similar nonprofits.

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

2.5%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,580,587

Up $497,247 (+16%) from 2016

Net Assets

Up

$2,998,133

Up $489,795 (+20%) from 2016

Liabilities

Up

$582,454

Up $7,452 (+1.3%) from 2016

Revenue

Up

$7,055,777

Up $169,845 (+2.5%) from 2016

Expenses

Up

$6,565,982

Up $89,285 (+1.4%) from 2016

Net Income

Up

$489,795

Up $80,560 (+20%) from 2016

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

2017

Assets$3,580,587
Liabilities$582,454
Net Assets$2,998,133

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

2017

Revenue$7,055,777
Expenses$6,565,982
Net Income$489,795
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 2, 2018
Return Version
2016v3.1
Gross Receipts
$7,055,777
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$2,091,319$2,116,317▲ $24,998
Cash and Non-Interest-Bearing Accounts$588,294$909,407▲ $321,113
Accounts Receivable$391,112$452,646▲ $61,534
Prepaid Expenses and Deferred Charges$12,058$102,217▲ $90,159
Land, Buildings, and Equipment, Net$557--
Total Assets$3,083,340$3,580,587▲ $497,247
Liabilities
Accounts Payable and Accrued Expenses$573,044$582,454▲ $9,410
Other Liabilities$1,958--
Total Liabilities$575,002$582,454▲ $7,452
Net Assets / Fund Balance
Unrestricted Net Assets$2,508,338$2,998,133▲ $489,795
Total Net Assets Fund Balance$2,508,338$2,998,133▲ $489,795
Total Liabilities and Net Assets / Fund Balance$3,083,340$3,580,587▲ $497,247

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$167,209$167,209
Other Land Buildings-$141,069$141,069
Equipment-$15,257$15,257
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fiorella SpalvieriExecutive DiFT$96,465$13,902$110,367

Board Members and Trustees

NameTitle
Casey BlairBoard Member
Ed WilsonBoard Member
Joe WallsBoard Member
Louise KennyBoard Member
Melissa GilbertBoard Member
Dawn PantaleoBoard Presid
Suzanne McpeekSecretary/tr
Ron RyanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$16,261
Program Service Revenue
$7,014,070
Investment Income
$25,446
Other Revenue
$0
All Other Contributions
$16,261
Change in Net Assets
$489,795

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,055,777
Total Revenue per Audited Statements
$7,055,777
Total Revenue per Form 990
$7,055,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,311,426
Other Expenses$1,254,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,491,939$623,420-$4,115,359
Other Employee Benefits$521,808$91,284-$613,092
Occupancy$361,727$61,704-$423,431
Payroll Taxes$294,134$53,403-$347,537
Travel$158,607$19,630-$178,237
Pension Plan Contributions$98,473$30,556-$129,029
Current Officers, Directors, Trustees, and Key Employees$85,127$21,282-$106,409
All Other Expenses$210,893$-107,332-$103,561
Information Technology$13,187$53,777-$66,964
Insurance$39,323$15,054-$54,377
Fees for Services Management$1,397$33,627-$35,024
Office Expenses$21,322$11,757-$33,079
Other Expenses$23,225$5,172-$28,397
Fees for Services Accounting$416$23,716-$24,132
Conferences and Meetings$428$7,467-$7,895
Advertising$557$294-$851
Depreciation Depletion$475$82-$557
Total Functional Expenses$5,613,707$952,275$0$6,565,982

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,565,982
Total Expenses per Audited Statements$6,565,982
Total Expenses per Form 990$6,565,982
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
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
2018-02-02

Organization Details

Principal Officer
Fiorella Spalvieri
Formed
1982
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
211
Volunteers
13

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, 2017 and 2016, 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 organization's tax returns are subject to examination by the appropriate taxing jurisdictions. At september 30, 2017 and 2016, the organizations federal tax returns generally remain open for the last three years.

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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/RevenueAmt01206240
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/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, 2017 AND 2016, 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 ORGANIZATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT SEPTEMBER 30, 2017 AND 2016, THE ORGANIZATIONS FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIVING WAYS FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MY OWN HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2EVELYN ROSE CONDO ASSOCIATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1626 REED AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2626 REED AVE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1KALAMAZOO
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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