Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 357.2% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Down$3,115,138
Down $112,680 (-3.5%) from 2017
Net Assets
Up$1,412,658
Up $12,834 (+0.9%) from 2017
Liabilities
Down$1,702,480
Down $125,514 (-6.9%) from 2017
Revenue
Down$155,730
Down $581 (-0.4%) from 2017
Expenses
Up$142,896
Up $10,168 (+7.7%) from 2017
Net Income
Down$12,834
Down $10,749 (-46%) from 2017
To provide housing to individuals with development disabilities partially funded by US HUD, NYS OPWDD, and residents.
MRCS V, Inc.'s purpose is to operate and maintain two residences, located in Greenlawn and Commack, New York, for twelve developmentally disabled adults.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,859,992 | $2,796,546 | ▼ $63,446 |
| Other Notes and Loans Receivable, Net | $203,013 | $203,013 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $156,683 | $101,514 | ▼ $55,169 |
| Prepaid Expenses and Deferred Charges | $270 | $297 | ▲ $27 |
| Total Assets | $3,227,818 | $3,115,138 | ▼ $112,680 |
| Other Assets Total | $7,860 | $13,768 | ▲ $5,908 |
| Liabilities | |||
| Other Liabilities | $1,756,966 | $1,662,476 | ▼ $94,490 |
| Accounts Payable and Accrued Expenses | $71,028 | $40,004 | ▼ $31,024 |
| Total Liabilities | $1,827,994 | $1,702,480 | ▼ $125,514 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $1,396,400 | $1,396,400 | → $0 |
| Unrestricted Net Assets | $3,424 | $16,258 | ▲ $12,834 |
| Permanently Rstr Net Assets | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $1,399,824 | $1,412,658 | ▲ $12,834 |
| Total Liabilities and Net Assets / Fund Balance | $3,227,818 | $3,115,138 | ▼ $112,680 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,183,462 | $145,564 | $2,329,026 |
| Land | $600,000 | - | $600,000 |
| Equipment | $13,084 | $13,022 | $26,106 |
| Other Land Buildings | $0 | $0 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
| Name | Title |
|---|---|
| Thomas F Moore | President |
| Victor LaPoma | Vice President |
| Thomas McCauley | Director |
| Stanfort J Perry | Executive Director |
| Willard T Derr | Chief Financial officer |
| Robert Molloy | Secretary |
| Lloyd Groveman | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $142,896 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $63,446 | - | - | $63,446 |
| Occupancy | $19,246 | - | - | $19,246 |
| Fees for Services Management | - | $8,784 | - | $8,784 |
| Fees for Services Accounting | - | $6,638 | - | $6,638 |
| Insurance | $3,850 | - | - | $3,850 |
| Other Expenses | $288 | $0 | $0 | $288 |
| Total Functional Expenses | $127,474 | $15,422 | $0 | $142,896 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $142,896 |
| Total Expenses per Audited Statements | $142,896 |
| Total Expenses per Form 990 | $142,896 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to affiliate - acquisition of property | $1,521,458 |
| Due to affiliates | $141,018 |
“Management services are provided by Citizens Options Unlimited, Inc.'s ("Citizens") management personnel, consistent with the requirements of the U.S. Department of Housing and Urban Development Project Owner's / Management Agent Certification. Management services include, but are not limited to, executive leadership, corporate compliance, administrative support services, information technology, purchasing, accounts payable, accounting and financial reporting. The Board of Directors of Citizens has designated a Compensation Committee which reviews compensation of its officers and key employees, including but not limited to, those employees who provide management services. The Compensation Committee utilizes, and retains for its records, comparable industry data, employee tenure and skill evaluations, and financial condition of Citizens in establishing compensation policy.”
“The sole member of MRCS V, Inc. is Citizens, which has the authority to elect new Board Members.”
“The sole member of MRCS V is Citizens, which has the authority to elect new Board Members.”
“Citizens Options Unlimited, Inc. may approve certain decisions of the MRCS V governing body.”
“The Form 990 is prepared by Citizens's Finance Department personnel and is reviewed by independent accountants. The Form 990 is provided to the Board of Director's prior to filing.”
“The organization monitors its conflict of interest policy. All officers, directors, and key employees, are required to confirm their compliance annually in writing. Any statements with disclosures are reviewed by the organization's Board of Directors.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“MRCS V adopted the provisions of Accounting Standards Codification (ASC) 740, "Income Taxes." Under ASC 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will be sustained upon examination by a taxing authority. The implementation of ASC 740 had no impact on MRCS V's financial statements. MRCS V does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS V has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS V has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended December 31, 2018, there were no interest or penalties recorded or included in the statement of activities. MRCS V is subject to routine audits by a taxing authority. As of December 31, 2018, MRCS V was not subject to any examination by a taxing authority.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 71028 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40004 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MRCS V, Inc.'s purpose is to operate and maintain two residences, located in Greenlawn and Commack, New York, for twelve developmentally disabled adults. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Willard T Derr |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5166261000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 189 Wheatley Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Brookville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11545 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 156683 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 101514 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 336 |
| IRS990/CYOtherExpensesAmt | 0 | 142896 |
| IRS990/CYOtherRevenueAmt | 0 | 66877 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 88517 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 12834 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 142896 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 155730 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 63446 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 63446 |
| IRS990/Desc | 0 | To operate and maintain two residences, located in Greenlawn and Commack, New York, for twelve developmentally disabled adults. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 127474 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6638 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6638 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 8784 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 8784 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 110749 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 82356 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Thomas F Moore |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Victor LaPoma |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Lloyd Groveman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Robert Molloy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Thomas McCauley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stanfort J Perry |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Willard T Derr |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 445526 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 295928 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Chief Financial officer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 155730 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3850 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3850 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 336 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 336 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 158586 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2859992 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2796546 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2955132 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | To provide housing to individuals with development disabilities partially funded by US HUD, NYS OPWDD, and residents. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1399824 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1412658 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 19246 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19246 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7860 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 13768 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Operating / Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Miscellaneous taxes and fees |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 40644 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 288 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40644 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 288 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1756966 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1662476 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other Revenue - Debt Forgiveness |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 66877 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 66877 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 66877 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 203013 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 203013 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 270 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 297 |
| IRS990/PrincipalOfficerNm | 0 | Thomas F Moore |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Rental revenue |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 88517 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 88517 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 298 |
| IRS990/PYOtherExpensesAmt | 0 | 132728 |
| IRS990/PYOtherRevenueAmt | 0 | 66877 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 89136 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 23583 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 132728 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 156311 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 12834 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 88517 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Citizens Options Unlimited, Inc. ("Citizens"), the sole member corporation of MRCS V, paid for a portion of property acquisitions on behalf of MRCS V. Citizens is being reimbursed for its funding of the property acquisitions by New York State Office for People with Developmental Disabilities ("OPWDD") over a number of years. Citizens forgives a portion of the debt due from MRCS V as it receives reimbursement from New York State OPWDD and MRCS V records a forgiveness of debt accordingly. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part III, Line 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1396400 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1396400 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 336 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 298 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1390 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2024 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 88517 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 89136 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 16054 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 193707 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 336 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 298 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1390 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2024 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00116 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00001 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 66877 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 66877 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16721 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 150475 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91249 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.94626 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1590107 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 88517 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 89136 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1412454 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1590107 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 155730 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 156311 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1430565 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1742606 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2183462 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 145564 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2329026 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13084 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13022 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 26106 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 142896 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 600000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 600000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 141018 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1521458 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to affiliates |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Due to affiliate - acquisition of property |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/PriorYearAdjustmentsAmt | 0 | 0 |
| IRS990ScheduleD/RecoveriesPriorYearGrantsAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 155730 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MRCS V adopted the provisions of Accounting Standards Codification (ASC) 740, "Income Taxes." Under ASC 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will be sustained upon examination by a taxing authority. The implementation of ASC 740 had no impact on MRCS V's financial statements. MRCS V does not believe it has taken any material uncertain tax positions and, accordingly, it has not recorded any liability for unrecognized tax benefits. MRCS V has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, MRCS V has filed IRS Form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the year ended December 31, 2018, there were no interest or penalties recorded or included in the statement of activities. MRCS V is subject to routine audits by a taxing authority. As of December 31, 2018, MRCS V was not subject to any examination by a taxing authority. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2796546 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 142896 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1662476 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 155730 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 155730 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 142896 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 417484 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 274513 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 86844 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 58451 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 23905 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 23905 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 28042 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 21415 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Stanfort J Perry |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Willard T Derr |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Director |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Chief Financial officer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 556275 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.