Civic Intelligence

Alternative Directions Inc

EIN 52-1578625 • 501(c)3 • Baltimore, MD

Profile

To help inmates, ex-prisoners and others in need become independent responsible citizens through civil legal assistance, advocacy and transitional services.

2505 N Charles StreetBaltimore, MD 21218

www.alternativedirectionsinc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

36th percentile

-5.2%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

-10%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

48th percentile

-2.3%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$157,689

Down $18,404 (-10%) from 2017

Liabilities

Up

$20,101

Up $2,254 (+13%) from 2017

Net Assets

Down

$137,588

Down $20,658 (-13%) from 2017

Revenue

Down

$399,119

Down $9,200 (-2.3%) from 2017

Expenses

Down

$419,777

Down $8,595 (-2.0%) from 2017

Net Income

Down

-$20,658

Down $605 (-3.0%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $345,571Liabilities 2011: $90,771Net Assets 2011: $254,8002011Assets 2012: $406,034Liabilities 2012: $32,679Net Assets 2012: $373,3552012Assets 2013: $350,281Liabilities 2013: $40,890Net Assets 2013: $309,3912013Assets 2014: $242,081Liabilities 2014: $38,264Net Assets 2014: $203,8172014Assets 2015: $236,552Liabilities 2015: $30,231Net Assets 2015: $206,3212015Assets 2016: $197,513Liabilities 2016: $19,214Net Assets 2016: $178,2992016Assets 2017: $176,093Liabilities 2017: $17,847Net Assets 2017: $158,2462017Assets 2018: $157,689Liabilities 2018: $20,101Net Assets 2018: $137,5882018

Highlighted filing

2018

Assets$157,689
Liabilities$20,101
Net Assets$137,588

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $462,993Expenses 2011: $469,497Net Income 2011: -$6,5042011Expenses 2012: $496,0812012Revenue 2013: $422,437Expenses 2013: $486,401Net Income 2013: -$63,9642013Revenue 2014: $454,033Expenses 2014: $559,607Net Income 2014: -$105,5742014Revenue 2015: $470,762Expenses 2015: $468,258Net Income 2015: $2,5042015Revenue 2016: $404,070Expenses 2016: $432,092Net Income 2016: -$28,0222016Revenue 2017: $408,319Expenses 2017: $428,372Net Income 2017: -$20,0532017Revenue 2018: $399,119Expenses 2018: $419,777Net Income 2018: -$20,6582018

Highlighted filing

2018

Revenue$399,119
Expenses$419,777
Net Income-$20,658

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$399,119
Mission and Program Overview

Mission

To assist, advocate and advance alternative directions for the incarcerated, returning citizens and affected families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,741--
Cash and Non-Interest-Bearing Accounts$2,344$87,674▲ $85,330
Pledges and Grants Receivable$50,000$37,500▼ $12,500
Land, Buildings, and Equipment, Net$16,168$19,696▲ $3,528
Other Notes and Loans Receivable, Net$5,830$8,907▲ $3,077
Prepaid Expenses and Deferred Charges$1,000$3,912▲ $2,912
Accounts Receivable$10--
Total Assets$176,093$157,689▼ $18,404
Liabilities
Accounts Payable and Accrued Expenses$17,847$20,101▲ $2,254
Total Liabilities$17,847$20,101▲ $2,254
Net Assets / Fund Balance
Unrestricted Net Assets$100,573$72,655▼ $27,918
Temporarily Rstr Net Assets$57,673$64,933▲ $7,260
Total Net Assets Fund Balance$158,246$137,588▼ $20,658
Total Liabilities and Net Assets / Fund Balance$176,093$157,689▼ $18,404

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,696$75,656$95,352
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle KellyFmr Executive DirectorFT$39,549$39,549
Roger LarsonExecutive DirectorFT$27,616$27,616

Board Members and Trustees

NameTitle
Celeste TaylorPresident
Kim YoungVice President
Alexis CoatesBoard Member
Denise WallaceBoard Member
Julie HackettBoard Member at Large
Jennifer MercerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$399,070
Program Service Revenue
$0
Investment Income
$49
Other Revenue
$0
All Other Contributions
$399,070
Change in Net Assets
$-20,658

Audited Revenue Reconciliation

Revenue per Audited Statements
$399,119
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$18,180
Total Revenue per Audited Statements
$417,299
Total Revenue per Form 990
$399,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,149
Other Expenses$146,821
Total Fundraising Expense$19,787
Grants and Similar Amounts Paid$6,807
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$152,597$3,160$6,352$162,109
Current Officers, Directors, Trustees, and Key Employees$63,223$1,309$2,633$67,165
Fees for Services Other$26,714$7,857$6,786$41,357
Office Expenses$31,520$1,490$1,041$34,051
Fees for Services Accounting-$33,400-$33,400
Other Employee Benefits$18,274$379$761$19,414
Payroll Taxes$16,437$340$684$17,461
Occupancy$12,459$3,100$1,227$16,786
Grants to Domestic Individuals$6,807--$6,807
Travel$5,065--$5,065
Depreciation Depletion$4,163$91$181$4,435
Insurance$3,551$61$122$3,734
Other Expenses$7,243$750-$750
Total Functional Expenses$348,053$51,937$19,787$419,777

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$437,957
Expenses per Audited Statements$419,777
Total Expenses per Form 990$419,777
Expenses Not Reported on Form 990$18,180
Expenses Not Reported on Financial Statements$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
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, Part VI, Section B, Line 11B

The form 990 is reviewed and signed by the president or vice president of the board of directors.

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

Enforcement of conflicts policy the organization has a conflict of interest policy which applies to all board members, staff members, and volunteers if granted significant independent decision making authority. All employees must act in the best interest of the organization and report any conflict of interest. Signed annually be the board.

Form 990, Part VI, Section B, Line 15A

The board of directors determine the executive director's salary.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Alternative Directions Inc
EIN
52-1578625
Phone
4108895072
Address
2505 N CHARLES STREET, BALTIMORE, MD 21218

Signing Officer

Name
Roger Larson
Title
Executive Director
Phone
4108895072
Signed
2019-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Larson
Formed
1988
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
4
Employees
10
Volunteers
6

Preparer

Firm
Grandizio Wilkins Little & Matthews
Address
954 RIDGEBROOK ROAD SUITE 200, SPARKS, MD 21152
Preparer
Daniel L Harrington Jr
Phone
4104940885
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change its oversight or selection process this year.

Financial Statement Notes

PART X, LINE 2:

The organization is a nonprofit organization that is exempt from federal income taxes as a charitable organization under section 501(c)(3) of the internal revenue code and is classified as other than a private foundation. The organization's evaluation on june 30, 2018 revealed no uncertain tax positions that would have a material impact on the financial statements. The june 30, 2015 through june 30, 2017 tax years remain subject to examination by the irs. The organization does not believe that any reasonably possible changes will occur within the next twelve (12) months that will have a material impact on the financial statements.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0458191
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0430529
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02095873
IRS990ScheduleA/TotalSupportAmt02096010
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt018180
IRS990ScheduleD/DonatedServicesUseFcltsAmt018180
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt018180
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES AS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION'S EVALUATION ON JUNE 30, 2018 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE JUNE 30, 2015 THROUGH JUNE 30, 2017 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE IRS. THE ORGANIZATION DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE (12) MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0419777
IRS990ScheduleD/TotalRevenuePerForm990Amt0399119
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0437957
IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0ASSISTANCE TO INDIVIDUALS
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND SIGNED BY THE PRESIDENT OR VICE PRESIDENT OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL BOARD MEMBERS, STAFF MEMBERS, AND VOLUNTEERS IF GRANTED SIGNIFICANT INDEPENDENT DECISION MAKING AUTHORITY. ALL EMPLOYEES MUST ACT IN THE BEST INTEREST OF THE ORGANIZATION AND REPORT ANY CONFLICT OF INTEREST. SIGNED ANNUALLY BE THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINE THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS THIS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxExemptBondsInd00
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0419777
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IRS990/TotalLiabilitiesEOYAmt020101
IRS990/TotalLiabilitiesGrp/BOYAmt017847
IRS990/TotalLiabilitiesGrp/EOYAmt020101
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137588
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0348053
IRS990/TotalReportableCompFromOrgAmt067165
IRS990/TotalRevenueGrp/ExclusionAmt049
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0399119
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176093
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157689
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05065
IRS990/TravelGrp/TotalAmt05065
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0100573
IRS990/UnrestrictedNetAssetsGrp/EOYAmt072655
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0BALTIMORE
IRS990/USAddress/StateAbbreviationCd0MD
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.ALTERNATIVEDIRECTIONSINC.ORG
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER LARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04108895072
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALTERNATIVE DIRECTIONS INC
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ReturnHeader/Filer/USAddress/AddressLine1Txt02505 N CHARLES STREET
ReturnHeader/Filer/USAddress/CityNm0BALTIMORE
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FB737D525472B98376FE2B2705D061DEDEA24766
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08FB68FE8167730AE10C2D62160F3DE8A5588888A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.232.131.10
ReturnHeader/FilingSecurityInformation/IPDt02019-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:06:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522334868
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANDIZIO WILKINS LITTLE & MATTHEWS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0954 RIDGEBROOK ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPARKS

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