Civic Intelligence

Dignity USA Inc

990 • Fiscal year 2023 • EIN 52-1176940

Oct 01, 2022 to Sep 30, 2023 • Filed on Jun 05, 2024

51 Pleasant St 1107Malden, MA 02148

(781) 309-7686

Siviq Scores

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

Liabilities / Assets

54th percentile

0.03x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$130,609

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 41.8% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

15th percentile

-14%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-30%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$531,604

Down $84,119 (-14%) from 2022

Net Assets

Up

$518,051

Up $101,257 (+24%) from 2022

Liabilities

Down

$13,553

Down $185,376 (-93%) from 2022

Revenue

Down

$312,452

Down $132,338 (-30%) from 2022

Expenses

Down

$427,043

Down $52,301 (-11%) from 2022

Net Income

Down

-$114,591

Down $80,037 (-232%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $291,607Liabilities 2010: $28,063Net Assets 2010: $263,5442010Assets 2011: $280,703Liabilities 2011: $26,995Net Assets 2011: $253,7082011Assets 2012: $301,906Liabilities 2012: $32,865Net Assets 2012: $269,0412012Assets 2013: $212,830Liabilities 2013: $24,230Net Assets 2013: $188,6002013Assets 2014: $433,042Liabilities 2014: $30,600Net Assets 2014: $402,4422014Assets 2015: $287,906Liabilities 2015: $22,700Net Assets 2015: $265,2062015Assets 2016: $373,040Liabilities 2016: $44,510Net Assets 2016: $328,5302016Assets 2017: $345,232Liabilities 2017: $30,146Net Assets 2017: $315,0862017Assets 2018: $368,874Liabilities 2018: $38,202Net Assets 2018: $330,6722018Assets 2019: $425,784Liabilities 2019: $15,713Net Assets 2019: $410,0712019Assets 2020: $418,384Liabilities 2020: $11,381Net Assets 2020: $407,0032020Assets 2021: $799,386Liabilities 2021: $301,771Net Assets 2021: $497,6152021Assets 2022: $615,723Liabilities 2022: $198,929Net Assets 2022: $416,7942022Assets 2023: $531,604Liabilities 2023: $13,553Net Assets 2023: $518,0512023Assets 2024: $507,286Liabilities 2024: $17,141Net Assets 2024: $490,1452024

Highlighted filing

2023

Assets$531,604
Liabilities$13,553
Net Assets$518,051

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $332,6132010Expenses 2011: $574,2002011Expenses 2012: $490,5832012Expenses 2013: $630,2062013Revenue 2014: $737,270Expenses 2014: $523,428Net Income 2014: $213,8422014Revenue 2015: $511,618Expenses 2015: $648,854Net Income 2015: -$137,2362015Revenue 2016: $446,234Expenses 2016: $382,910Net Income 2016: $63,3242016Revenue 2017: $450,621Expenses 2017: $464,065Net Income 2017: -$13,4442017Revenue 2018: $398,600Expenses 2018: $375,737Net Income 2018: $22,8632018Revenue 2019: $578,312Expenses 2019: $498,913Net Income 2019: $79,3992019Revenue 2020: $306,903Expenses 2020: $309,971Net Income 2020: -$3,0682020Revenue 2021: $411,270Expenses 2021: $320,658Net Income 2021: $90,6122021Revenue 2022: $444,790Expenses 2022: $479,344Net Income 2022: -$34,5542022Revenue 2023: $312,452Expenses 2023: $427,043Net Income 2023: -$114,5912023Revenue 2024: $288,091Expenses 2024: $372,506Net Income 2024: -$84,4152024

Highlighted filing

2023

Revenue$312,452
Expenses$427,043
Net Income-$114,591
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jun 5, 2024
Return Version
2022v5.0
Gross Receipts
$312,566
Mission and Program Overview

Mission

Working for the respect and justice for all gay, lesbian, and transgender persons in the Catholic Church and in the world through education, advocacy, and support.

Working for the respect and justice for all gay, lesbian, bisexual, transgender, queer and intersex persons in the catholic church and in the world through education, advocacy, and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$361,903$393,483▲ $31,580
Pledges and Grants Receivable$171,135$74,684▼ $96,451
Cash and Non-Interest-Bearing Accounts$80,863$62,076▼ $18,787
Land, Buildings, and Equipment, Net$1,822$1,361▼ $461
Total Assets$615,723$531,604▼ $84,119
Liabilities
Other Liabilities-$13,023-
Accounts Payable and Accrued Expenses$13,302$530▼ $12,772
Total Liabilities$13,302$13,553▲ $251
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$569,233$414,950▼ $154,283
Net Assets With Donor Restrictions$33,188$103,101▲ $69,913
Total Net Assets Fund Balance$602,421$518,051▼ $84,370
Total Liabilities and Net Assets / Fund Balance$615,723$531,604▼ $84,119

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,361$800$2,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marianne Duddy-burkeExecutive DiFT$107,941$22,668$130,609

Board Members and Trustees

NameTitle
Melissa BarberPresident
Chris FrankeDirector
Ellen EuclideDirector
Jason Carson WilsonDirector
Jon SchumDirector
Laurie MayersDirector
Mary BurnsDirector
Nicole CarrubbaDirector
Peggy HayesDirector
Sam AlbanoSecretary
Nancy MissallTreasurer
Martin WitchgerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$294,494
Program Service Revenue
$1,464
Investment Income
$16,494
Other Revenue
$0
All Other Contributions
$263,774
Change in Net Assets
$-114,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$312,452
Revenue Not Reported on Form 990
$33,919
Total Revenue per Audited Statements
$346,371
Total Revenue per Form 990
$312,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,178
Other Expenses$205,865
Total Fundraising Expense$44,092
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,965$24,949$30,296$178,210
Fees for Services Other$56,010$11,396-$67,406
Other Employee Benefits$20,221$4,103$4,982$29,306
Travel$23,999--$23,999
Office Expenses$8,703$1,575$4,891$15,169
All Other Expenses$1,998$12,066$756$14,820
Payroll Taxes$9,427$1,913$2,322$13,662
Other Expenses$6,908$12,437-$6,908
Insurance$2,360$479$581$3,420
Conferences and Meetings$2,907--$2,907
Depreciation Depletion$1,071$217$264$1,552
Total Functional Expenses$313,816$69,135$44,092$427,043

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$430,741
Expenses per Audited Statements$427,043
Total Expenses per Form 990$427,043
Expenses Not Reported on Form 990$3,698
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
Accrued Payroll and Related$13,023
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members elect the board of directors

Form 990, Page 6, Part VI, Line 7B

Approval is obtained during membership meetings or via mail/email.

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to each board member before filing. Any questions and/or comments are sent to the treasurer for resolution with management. Once all questions or issues are satisfactory resolved, each board member votes to accept the form 990 as filed.

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

The organization regularly and consistently monitors and enforces compliance with the policy by requiring all directors and officers to sign a conflict of interest and disclosure form annually and to affirmatively disclose potential conflicts as they arise.

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

Management compensation is reviewed annually and compared to organizations of the same size, mission and geographical location using comparable data. Executive compensation and subsequent substantiation of the deliberation for the executive director, is reflected in the board minutes.

Form 990, Page 6, Part VI, Line 19

The governing documents, policies, and financial statements of the organization are available upon request. The financial statements and tax returns are also available via independent third party websites.

Filing and Contact Details

Filer

Filer Name
Dignity USA Inc
EIN
52-1176940
Phone
7813097686
Address
51 PLEASANT ST 1107, MALDEN, MA 02148
Doing Business As
Dba Dignityusa

Signing Officer

Name
Melissa Barber
Title
President
Phone
7813097686
Signed
2024-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Barber
Formed
1980
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
60

Preparer

Firm
Gonzalez and Associates Pc
Address
14 PAGE TERRACE, STOUGHTON, MA 02072
Preparer
Lillian Gonzalez CPA Mst Csep Csrp
Phone
7813441040
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All board members and members of committees/caucuses are volunteers. Volunteers plan the biennial national conference. Various volunteers chair and work in committees, such as aging, leadership academy, chapter services, development, finance, investments, etc.

Form 990, Part IX, Line 11G

Consultants 56,010 11,396 0

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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/PoliticalCampaignActyInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS AND MEMBERS OF COMMITTEES/CAUCUSES ARE VOLUNTEERS. VOLUNTEERS PLAN THE BIENNIAL NATIONAL CONFERENCE. VARIOUS VOLUNTEERS CHAIR AND WORK IN COMMITTEES, SUCH AS AGING, LEADERSHIP ACADEMY, CHAPTER SERVICES, DEVELOPMENT, FINANCE, INVESTMENTS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPROVAL IS OBTAINED DURING MEMBERSHIP MEETINGS OR VIA MAIL/EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO EACH BOARD MEMBER BEFORE FILING. ANY QUESTIONS AND/OR COMMENTS ARE SENT TO THE TREASURER FOR RESOLUTION WITH MANAGEMENT. ONCE ALL QUESTIONS OR ISSUES ARE SATISFACTORY RESOLVED, EACH BOARD MEMBER VOTES TO ACCEPT THE FORM 990 AS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY REQUIRING ALL DIRECTORS AND OFFICERS TO SIGN A CONFLICT OF INTEREST AND DISCLOSURE FORM ANNUALLY AND TO AFFIRMATIVELY DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MANAGEMENT COMPENSATION IS REVIEWED ANNUALLY AND COMPARED TO ORGANIZATIONS OF THE SAME SIZE, MISSION AND GEOGRAPHICAL LOCATION USING COMPARABLE DATA. EXECUTIVE COMPENSATION AND SUBSEQUENT SUBSTANTIATION OF THE DELIBERATION FOR THE EXECUTIVE DIRECTOR, IS REFLECTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND TAX RETURNS ARE ALSO AVAILABLE VIA INDEPENDENT THIRD PARTY WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSULTANTS 56,010 11,396 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/TotalOtherCompensationAmt022668
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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.$5.07$0.17$4.90$2.88$3.73$0.84
2023Detailed filing. Detailed filing data is available for this year.$5.32$0.14$5.18$3.12$4.27$1.15
2022Detailed filing. Detailed filing data is available for this year.$6.16$1.99$4.17$4.45$4.79$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.99$3.02$4.98$4.11$3.21$0.91
2020Detailed filing. Detailed filing data is available for this year.$4.18$0.11$4.07$3.07$3.10$0.03
2019Detailed filing. Detailed filing data is available for this year.$4.26$0.16$4.10$5.78$4.99$0.79
2018Detailed filing. Detailed filing data is available for this year.$3.69$0.38$3.31$3.99$3.76$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.45$0.30$3.15$4.51$4.64$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.45$3.29$4.46$3.83$0.63
2015Detailed filing. Detailed filing data is available for this year.$2.88$0.23$2.65$5.12$6.49$1.37
2014Detailed filing. Detailed filing data is available for this year.$4.33$0.31$4.02$7.37$5.23$2.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.24$1.89$6.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.33$2.69$4.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.27$2.54$5.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.28$2.64$3.33