Civic Intelligence

Alternatives Aba Inc

990 • Fiscal year 2020 • EIN 47-5231256

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 09, 2022

338 River StreetNorwell, MA 02061

(617) 842-5571

Siviq Scores

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

Liabilities / Assets

97th percentile

1.54x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

76th percentile

0.47x

Higher debt load relative to revenue than 76% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

80th percentile

$134,988

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

96th percentile

187%

Faster asset growth than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-33%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$740,222

Up $481,992 (+187%) from 2019

Net Assets

Down

-$402,912

Down $573,391 (-336%) from 2019

Liabilities

Up

$1,143,134

Up $1,055,383 (+1203%) from 2019

Revenue

Down

$2,418,660

Down $1,173,746 (-33%) from 2019

Expenses

Down

$2,992,051

Down $420,363 (-12%) from 2019

Net Income

Down

-$573,391

Down $753,383 (-419%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2017: $111,074Liabilities 2017: $208,519Net Assets 2017: -$97,4452017Assets 2018: $170,722Liabilities 2018: $147,656Net Assets 2018: $23,0662018Assets 2019: $258,230Liabilities 2019: $87,751Net Assets 2019: $170,4792019Assets 2020: $740,222Liabilities 2020: $1,143,134Net Assets 2020: -$402,9122020Assets 2021: $511,414Liabilities 2021: $511,414Net Assets 2021: $02021

Highlighted filing

2020

Assets$740,222
Liabilities$1,143,134
Net Assets-$402,912

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2017: $1,431,273Expenses 2017: $1,531,980Net Income 2017: -$100,7072017Revenue 2018: $2,555,372Expenses 2018: $2,434,861Net Income 2018: $120,5112018Revenue 2019: $3,592,406Expenses 2019: $3,412,414Net Income 2019: $179,9922019Revenue 2020: $2,418,660Expenses 2020: $2,992,051Net Income 2020: -$573,3912020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2020

Revenue$2,418,660
Expenses$2,992,051
Net Income-$573,391
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 9, 2022
Return Version
2020v4.2
Gross Receipts
$2,689,798
Mission and Program Overview

Mission

To provide family and child-centered applied behavior analysis (aba) therapy for children with autism and other related disorders. We work with families to provide aba therapy in the home, community, at our support center, and (in special circumstances) the school setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,818$741,069▲ $702,251
Accounts Receivable$170,227--
Land, Buildings, and Equipment, Net$43,132--
Total Assets$258,230$741,069▲ $482,839
Other Assets Total$6,053$0▼ $6,053
Liabilities
Accounts Payable and Accrued Expenses$52,691$741,069▲ $688,378
Mortgage Notes Payable Secured by Investment Property$35,060--
Total Liabilities$87,751$741,069▲ $653,318
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$170,479$0▼ $170,479
Total Net Assets Fund Balance$170,479$0▼ $170,479
Total Liabilities and Net Assets / Fund Balance$258,230$741,069▲ $482,839
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan HabchyFounder/executive DirectorFT$125,000$9,988$134,988
Rachel RogersBoard Secretary/directorFT$125,000$4,105$129,105
Elizabeth TiceBehavior AnalystFT$125,000$3,634$128,634

Board Members and Trustees

NameTitle
Jennifer LeeVice President

Highest Paid Contractors

ContractorServicesLocationCompensation
Prince Lobel And Tye LLPLegalONE INTERNATIONAL PLACE SUITE 3700, Boston, MA 02110$187,550
Revenue and Support

Revenue Composition

Contributions and Grants
$402,912
Program Service Revenue
$1,726,886
Investment Income
$576,774
Other Revenue
$0
Change in Net Assets
$-170,479

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,706,572
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,706,572
Total Revenue per Form 990
$2,706,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,739,814
Other Expenses$1,137,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,428,656--$1,428,656
Other Employee Benefits$194,517--$194,517
Fees for Services Legal$187,550--$187,550
Occupancy$154,424--$154,424
Payroll Taxes$116,641--$116,641
Office Expenses-$91,040-$91,040
Fees for Services Accounting$60,155--$60,155
Insurance-$20,116-$20,116
Other Expenses$166,098$12,854-$12,854
Total Functional Expenses$2,753,041$124,010$0$2,877,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,877,051
Total Expenses per Audited Statements$2,877,051
Total Expenses per Form 990$2,877,051
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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, Part VI, Section B, Line 11B

All board members are given a draft copy of the form 990 prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is covered at board meetings quarterly. In addition, board members and employees are required to sign an annual statement each year which would require the disclosure of any known conflicts of interest.

Form 990, Part VI, Section B, Line 15

Salaries for all positions including that of the executive director are evaluated and paid based on comparable data from similar companies within the organization's industry.

Form 990, Part VI, Section C, Line 19

All public documents of the organization are made available to the public through public sources and upon request

Filing and Contact Details

Filer

Filer Name
Accord Child Care Services Inc
EIN
47-5231256
Phone
6178425571
Address
338 RIVER STREET, NORWELL, MA 02061

Signing Officer

Name
Susan Habchy
Title
Executive Director
Phone
7819230900
Signed
2022-08-09

Organization Details

Principal Officer
Susan Habchy
Formed
2015
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Eric Mahoney
Phone
6172629898
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Sale of the organization's net assets and rights to future cash flows under contracts the organization had in effect at the time of sale (9/4/2020) to a limited liability company. The proceeds of this transaction will be distributed to other nonprofit organization's in massachusetts in accordance with the organization's by-laws with the approval of the massachusetts attorney general.

FORM 990 AMENDED RETURN EXPLANATION:

The form 990 is being amended because an audit of the organization's financial statements was performed after the form 990 was filed which resulted in several adjustments. The following sections of the 990 have been updated accordingly. Form 990 cover page box b (address change, name change and amended return). Box c name and address. Box e telephone. Box g gross receipts. Box j website. Form 990 part i, lines 8-22. Form 990 part iii, lines 4a and 4e. Form 990 part iv, lines 2, 11f and 12a form 990 part vi section c line 20. Form 990 part vii, section b line 1 a form 990 part viii, lines 1e, 7a-d, 12 form 990 part ix, lines 1-25 form 990 part x, lines 1-33 form 990 part xi, lines 1-10 form 990 part xii, lines 2b and 2c form 990 schedule a, part ii, sections a and b "2020" line 1-11 form 990 schedule b form 990 schedule d, part xi and xii lines 1-5, respectively form 990 schedule d, part xiii

Financial Statement Notes

PART X, LINE 2:

The organization has evaluated the tax positions taken in its previously filed returns and those expected to be taken in its 2020 returns and believes they are more-likely-than-not of being sustained if examined by federal or state tax authorities. At december 31, 2020, the organization believes that it has no uncertain tax positions within any of its open tax returns (2017-2019).

Raw XML Appendix377 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS 2020 RETURNS AND BELIEVES THEY ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. AT DECEMBER 31, 2020, THE ORGANIZATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN TAX RETURNS (2017-2019).
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IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0SALE OF THE ORGANIZATION'S NET ASSETS AND RIGHTS TO FUTURE CASH FLOWS UNDER ITS INSURANCE CONTRACTS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0HEALTHPRO PEDIATRICS LLC
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02020-09-04
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0562139377
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0560000
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0LIMITED LIABILITY COMPANY
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL COST
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0307 INTERNATIONAL CIRCLE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0COCKEYSVILLE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0MD
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd021030
IRS990ScheduleN/EmployeeOfSuccessor2Ind01
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: SUSAN HABCHY
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1PERSON(S) INVOLVED: RACHEL ROGERS
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2EXPLANATION OF INVOLVEMENT: AS PART OF THE SALE, THE BUYER ABSORBED ALL EMPLOYEES OF THE ORGANIZATION INCLUDING THE FORMER EXECUTIVE DIRECTOR AND PROGRAM DIRECTOR. THESE INDIVIDUALS BECAME EMPLOYEES OF THE BUYER.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART II, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALE OF THE ORGANIZATION'S NET ASSETS AND RIGHTS TO FUTURE CASH FLOWS UNDER CONTRACTS THE ORGANIZATION HAD IN EFFECT AT THE TIME OF SALE (9/4/2020) TO A LIMITED LIABILITY COMPANY. THE PROCEEDS OF THIS TRANSACTION WILL BE DISTRIBUTED TO OTHER NONPROFIT ORGANIZATION'S IN MASSACHUSETTS IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS WITH THE APPROVAL OF THE MASSACHUSETTS ATTORNEY GENERAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE GIVEN A DRAFT COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS COVERED AT BOARD MEETINGS QUARTERLY. IN ADDITION, BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN AN ANNUAL STATEMENT EACH YEAR WHICH WOULD REQUIRE THE DISCLOSURE OF ANY KNOWN CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES FOR ALL POSITIONS INCLUDING THAT OF THE EXECUTIVE DIRECTOR ARE EVALUATED AND PAID BASED ON COMPARABLE DATA FROM SIMILAR COMPANIES WITHIN THE ORGANIZATION'S INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL PUBLIC DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC THROUGH PUBLIC SOURCES AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS BEING AMENDED BECAUSE AN AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS WAS PERFORMED AFTER THE FORM 990 WAS FILED WHICH RESULTED IN SEVERAL ADJUSTMENTS. THE FOLLOWING SECTIONS OF THE 990 HAVE BEEN UPDATED ACCORDINGLY. FORM 990 COVER PAGE BOX B (ADDRESS CHANGE, NAME CHANGE AND AMENDED RETURN). BOX C NAME AND ADDRESS. BOX E TELEPHONE. BOX G GROSS RECEIPTS. BOX J WEBSITE. FORM 990 PART I, LINES 8-22. FORM 990 PART III, LINES 4A AND 4E. FORM 990 PART IV, LINES 2, 11F AND 12A FORM 990 PART VI SECTION C LINE 20. FORM 990 PART VII, SECTION B LINE 1 A FORM 990 PART VIII, LINES 1E, 7A-D, 12 FORM 990 PART IX, LINES 1-25 FORM 990 PART X, LINES 1-33 FORM 990 PART XI, LINES 1-10 FORM 990 PART XII, LINES 2B AND 2C FORM 990 SCHEDULE A, PART II, SECTIONS A AND B "2020" LINE 1-11 FORM 990 SCHEDULE B FORM 990 SCHEDULE D, PART XI AND XII LINES 1-5, RESPECTIVELY FORM 990 SCHEDULE D, PART XIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 AMENDED RETURN EXPLANATION:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0258230
IRS990/TotalAssetsEOYAmt0741069
IRS990/TotalAssetsGrp/BOYAmt0258230
IRS990/TotalAssetsGrp/EOYAmt0741069
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0402912
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124010
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02753041
IRS990/TotalFunctionalExpensesGrp/TotalAmt02877051
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087751
IRS990/TotalLiabilitiesEOYAmt0741069
IRS990/TotalLiabilitiesGrp/BOYAmt087751
IRS990/TotalLiabilitiesGrp/EOYAmt0741069
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0170479
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt017727
IRS990/TotalProgramServiceExpensesAmt02753041
IRS990/TotalProgramServiceRevenueAmt01726886
IRS990/TotalReportableCompFromOrgAmt0375000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02303660
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02706572
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0258230
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0741069
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0338 RIVER STREET
IRS990/USAddress/CityNm0NORWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002061
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN HABCHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07819230900
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACCORD CHILD CARE SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0ALTE
ReturnHeader/Filer/EIN0475231256
ReturnHeader/Filer/PhoneNum06178425571
ReturnHeader/Filer/USAddress/AddressLine1Txt0338 RIVER STREET
ReturnHeader/Filer/USAddress/CityNm0NORWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002061
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042734675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIEL DENNIS & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0990 WASHINGTON STREET STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEDHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002026
ReturnHeader/PreparerPersonGrp/PhoneNum06172629898
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC MAHONEY
ReturnHeader/ReturnTs02022-08-10T12:09:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SUSAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HABCHY
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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