Civic Intelligence

Life Opportunities Unlimited a Non-Profit Corporation

990 • Fiscal year 2016 • EIN 52-1935605

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 29, 2017

75 NORTH MAPLE AVE Room 104Ridgewood, NJ 07450

(201) 689-1128

Siviq Scores

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

Liabilities / Assets

47th percentile

0.15x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • NTEE P • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.14x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • NTEE P • $1M-$5M nonprofits • Source year 2016

Net Margin

27th percentile

-3.8%

Higher net margin than 27% of similar nonprofits.

2016 filings • NTEE P • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$118,527

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2016 filings • NTEE P • $1M-$5M nonprofits • Source year 2016

Asset Growth

2nd percentile

-41%

Faster asset growth than 2% of similar nonprofits.

2016 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • NTEE P • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,634,632

Down $1,129,344 (-41%) from 2015

Net Assets

Down

$1,390,540

Down $1,077,243 (-44%) from 2015

Liabilities

Down

$244,092

Down $52,101 (-18%) from 2015

Revenue

Down

$1,761,877

Down $10,850 (-0.6%) from 2015

Expenses

Up

$1,829,372

Up $72,976 (+4.2%) from 2015

Net Income

Down

-$67,495

Down $83,826 (-513%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,562,981Liabilities 2011: $166,519Net Assets 2011: $2,396,4622011Assets 2012: $2,591,016Liabilities 2012: $139,736Net Assets 2012: $2,451,2802012Assets 2013: $2,694,013Liabilities 2013: $241,209Net Assets 2013: $2,452,8042013Assets 2014: $2,669,237Liabilities 2014: $163,082Net Assets 2014: $2,506,1552014Assets 2015: $2,763,976Liabilities 2015: $296,193Net Assets 2015: $2,467,7832015Assets 2016: $1,634,632Liabilities 2016: $244,092Net Assets 2016: $1,390,5402016Assets 2017: $1,775,016Liabilities 2017: $347,382Net Assets 2017: $1,427,6342017Assets 2018: $1,822,534Liabilities 2018: $373,865Net Assets 2018: $1,448,6692018Assets 2019: $2,494,082Liabilities 2019: $300,527Net Assets 2019: $2,193,5552019Assets 2020: $4,209,450Liabilities 2020: $745,077Net Assets 2020: $3,464,3732020Assets 2021: $6,319,640Liabilities 2021: $449,742Net Assets 2021: $5,869,8982021Assets 2022: $8,032,118Liabilities 2022: $196,168Net Assets 2022: $7,835,9502022Assets 2023: $8,185,676Liabilities 2023: $178,616Net Assets 2023: $8,007,0602023Assets 2024: $9,872,172Liabilities 2024: $203,781Net Assets 2024: $9,668,3912024

Highlighted filing

2016

Assets$1,634,632
Liabilities$244,092
Net Assets$1,390,540

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,656,189Expenses 2011: $1,650,781Net Income 2011: $5,4082011Expenses 2012: $1,690,5822012Expenses 2013: $1,723,9202013Revenue 2014: $1,759,352Expenses 2014: $1,731,071Net Income 2014: $28,2812014Revenue 2015: $1,772,727Expenses 2015: $1,756,396Net Income 2015: $16,3312015Revenue 2016: $1,761,877Expenses 2016: $1,829,372Net Income 2016: -$67,4952016Revenue 2017: $1,856,664Expenses 2017: $1,848,343Net Income 2017: $8,3212017Revenue 2018: $2,059,464Expenses 2018: $2,028,804Net Income 2018: $30,6602018Revenue 2019: $2,928,761Expenses 2019: $2,120,516Net Income 2019: $808,2452019Revenue 2020: $3,726,600Expenses 2020: $2,550,336Net Income 2020: $1,176,2642020Revenue 2021: $5,140,160Expenses 2021: $2,465,470Net Income 2021: $2,674,6902021Revenue 2022: $4,441,539Expenses 2022: $2,560,750Net Income 2022: $1,880,7892022Revenue 2023: $4,363,416Expenses 2023: $3,245,395Net Income 2023: $1,118,0212023Revenue 2024: $5,609,646Expenses 2024: $3,340,670Net Income 2024: $2,268,9762024

Highlighted filing

2016

Revenue$1,761,877
Expenses$1,829,372
Net Income-$67,495
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 29, 2017
Return Version
2015v3.0
Gross Receipts
$1,761,877
Mission and Program Overview

Mission

The Corporation operates four group homes and a day program. The Primery source of funding is State of New Jersey-Division of Developmental Disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,201,499$1,045,668▼ $1,155,831
Savings and Temporary Cash Investments$461,555$508,543▲ $46,988
Cash and Non-Interest-Bearing Accounts$97,722$74,606▼ $23,116
Pledges and Grants Receivable-$2,615-
Total Assets$2,763,976$1,634,632▼ $1,129,344
Other Assets Total$3,200$3,200→ $0
Liabilities
Accounts Payable and Accrued Expenses$224,633$244,092▲ $19,459
Other Liabilities$54,714--
Grants Payable$16,846--
Total Liabilities$296,193$244,092▼ $52,101
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,201,499$1,045,668▼ $1,155,831
Unrestricted Net Assets$266,284$344,872▲ $78,588
Total Net Assets Fund Balance$2,467,783$1,390,540▼ $1,077,243
Total Liabilities and Net Assets / Fund Balance$2,763,976$1,634,632▼ $1,129,344

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,034$1,155,831$1,486,865
Equipment$326,874-$326,874
Land$308,000-$308,000
Other Land Buildings$79,760-$79,760
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gail Tamirian- MandeliPresident/Executive DirectorFT$118,527$118,527

Board Members and Trustees

NameTitle
Lioyd AstmannVice-President/Acting Treasurer
Dr John MandeliBoard Member
Neil Forte JrBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,703,678
Program Service Revenue
$57,553
Investment Income
$646
Other Revenue
$0
All Other Contributions
$27,774
Change in Net Assets
$-67,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,315,398
Other Expenses$513,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$889,816$71,697-$961,513
Occupancy$158,187$29,300-$187,487
Office Expenses$110,407$11,239-$121,646
Current Officers, Directors, Trustees, and Key Employees-$118,527-$118,527
Payroll Taxes$99,453$19,044-$118,497
Depreciation Depletion$75,073--$75,073
Other Employee Benefits$62,635$11,053-$73,688
Pension Plan Contributions$36,697$6,476-$43,173
Fees for Services Other$24,305$12,084-$36,389
Information Technology$10,331$5,429-$15,760
Fees for Services Accounting-$13,350-$13,350
Other Expenses$33,511$5,378-$5,378
All Other Expenses$2,934--$2,934
Fees for Services Legal-$2,595-$2,595
Advertising-$2,092-$2,092
Total Functional Expenses$1,517,971$311,401$0$1,829,372
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
Federal income taxes-
Other Liabilities-
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
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 12 A, BC

The Board members are required to complete a conflict of interest form annually.

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

All compensation and benefits are approved by the Board of Trustees

Form 990, Part VI, Section A, Line 2

Dr. John Mandeli is a Board Member and is the husband of Ms. Gail Tamirian-Mandeli, President/Executive Director.

Filing and Contact Details

Filer

Filer Name
Life Opportunities Unlimited
EIN
52-1935605
Phone
2016891128
Address
75 NORTH MAPLE AVE Room 104, RIDGEWOOD, NJ 07450

Signing Officer

Name
Gail Tamirian-mandeli
Title
Exec Director
Signed
2017-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gail Tamirian- Mandeli
Formed
1996
Legal Domicile
Nj
Voting Board Members
4
Independent Board Members
4
Employees
53

Preparer

Firm
Ravi Venkataraman CPA
Address
14 COURTSIDE LANE, PRINCETON, NJ 08540
Preparer
Ravi Venkataraman
Phone
6094527770
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

The adjustment represents accumulated depreciation for prior years recorded in FY 2016.

Raw XML Appendix382 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01771976
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01758415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01728690
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01689378
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08652137
IRS990ScheduleA/TotalSupportAmt08657747
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0331034
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01155831
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01486865
IRS990ScheduleD/EquipmentGrp/BookValueAmt0326874
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0326874
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0308000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0308000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt079760
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt079760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Liabilities
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01045668
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board members are required to complete a conflict of interest form annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All compensation and benefits are approved by the Board of Trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dr. John Mandeli is a Board Member and is the husband of Ms. Gail Tamirian-Mandeli, President/Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The adjustment represents accumulated depreciation for prior years recorded in FY 2016.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12 A, BC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15 A B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02201499
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01045668
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02763976
IRS990/TotalAssetsEOYAmt01634632
IRS990/TotalAssetsGrp/BOYAmt02763976
IRS990/TotalAssetsGrp/EOYAmt01634632
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01703678
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0311401
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01517971
IRS990/TotalFunctionalExpensesGrp/TotalAmt01829372
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0296193
IRS990/TotalLiabilitiesEOYAmt0244092
IRS990/TotalLiabilitiesGrp/BOYAmt0296193
IRS990/TotalLiabilitiesGrp/EOYAmt0244092
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02467783
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01390540
IRS990/TotalProgramServiceExpensesAmt01517971
IRS990/TotalProgramServiceRevenueAmt057553
IRS990/TotalReportableCompFromOrgAmt0118527
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01761877
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02763976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01634632
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0266284
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0344872
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0152 Woodland Avenue
IRS990/USAddress/CityNm0Ridgewood
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007450
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.lifeopportunitiesinc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GAIL TAMIRIAN-MANDELI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Exec Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE OPPORTUNITIES UNLIMITED
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0521935605
ReturnHeader/Filer/PhoneNum02016891128
ReturnHeader/Filer/USAddress/AddressLine1Txt075 NORTH MAPLE AVE Room 104
ReturnHeader/Filer/USAddress/CityNm0RIDGEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007450
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAVI VENKATARAMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 COURTSIDE LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRINCETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008540
ReturnHeader/PreparerPersonGrp/PhoneNum06094527770
ReturnHeader/PreparerPersonGrp/PreparationDt02017-03-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAVI VENKATARAMAN
ReturnHeader/ReturnTs02017-03-29T07:55:21-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.87$0.20$9.67$5.61$3.34$2.27
2023Detailed filing. Detailed filing data is available for this year.$8.19$0.18$8.01$4.36$3.25$1.12
2022Detailed filing. Detailed filing data is available for this year.$8.03$0.20$7.84$4.44$2.56$1.88
2021Detailed filing. Detailed filing data is available for this year.$6.32$0.45$5.87$5.14$2.47$2.67
2020Detailed filing. Detailed filing data is available for this year.$4.21$0.75$3.46$3.73$2.55$1.18
2019Detailed filing. Detailed filing data is available for this year.$2.49$0.30$2.19$2.93$2.12$0.81
2018Detailed filing. Detailed filing data is available for this year.$1.82$0.37$1.45$2.06$2.03$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.35$1.43$1.86$1.85$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.24$1.39$1.76$1.83$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.76$0.30$2.47$1.77$1.76$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.67$0.16$2.51$1.76$1.73$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.24$2.45$1.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.14$2.45$1.69
2011Summary only. Only limited summary data is available for this year.$2.56$0.17$2.40$1.66$1.65$0.01
Peer Organizations

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