CAPABILITIES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CAPABILITIES INC (EIN 16-0807981)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-04
- IRS object ID
- 202443099349300789
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-04T09:00:32-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161131146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BONADIO & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 SULLYS TRAIL | AddressLine1Txt |
| City | PITTSFORD | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160807981 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPABILITIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPA | BusinessNameControlTxt |
| Phone | 6077342006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1149 SULLIVAN STREET | AddressLine1Txt |
| City | ELMIRA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON ALSHEIMER | PersonNm |
| Person Title | CHAIRPERSON | PersonTitleTxt |
| Phone | 6077342006 | PhoneNum |
| Signature | 2024-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHELSEY WYANT | PreparerPersonNm |
| PTIN | P01336644 | PTIN |
| Phone | 5853811000 | PhoneNum |
| Preparation | 2024-10-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LEISA ALGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1149 SULLIVAN STREET | AddressLine1Txt |
| City | ELMIRA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,832,121 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CAPABILITIES.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO ASSIST PEOPLE WITH DISABILITIES OBTAIN THEIR OPTIMUM OCCUPATIONAL GOALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 127 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $885,080 | PYContributionsGrantsAmt |
| CY Contributions Grants | $870,846 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,417,279 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,350,083 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65,137 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,726 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,374 | PYOtherRevenueAmt |
| CY Other Revenue | $46 | CYOtherRevenueAmt |
| PY Total Revenue | $2,370,870 | PYTotalRevenueAmt |
| CY Total Revenue | $2,249,701 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,036,045 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,089,307 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $707,679 | PYOtherExpensesAmt |
| CY Other Expenses | $626,338 | CYOtherExpensesAmt |
| PY Total Expenses | $2,743,724 | PYTotalExpensesAmt |
| CY Total Expenses | $2,715,645 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$372,854 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$465,944 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,748,071 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,513,246 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $219,809 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $254,129 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,528,262 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,259,117 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ASSIST PEOPLE WITH DISABILITIES OBTAIN THEIR OPTIMUM OCCUPATIONAL GOALS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,150,994 | ExpenseAmt |
| Revenue | $1,309,666 | RevenueAmt |
| Desc | WORKCENTER AND OUTSIDE CONTRACTS - TO CREATE EMPLOYMENT OPPORTUNITIES WITHIN AND OUTSIDE OF THE ORGANIZATION FOR PEOPLE WITH DISABILITIES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $71,519 | ExpenseAmt |
| Revenue | $40,463 | RevenueAmt |
| Desc | SUPPORTED EMPLOYMENT PREPARE AND ASSIST INDIVIDUALS WITH DISABILITIES OBTAIN AND RETAIN COMPETITIVE EMPLOYMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,222,513 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 127 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DON HILFIGER CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6077342006 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1149 SULLIVAN STREET | AddressLine1Txt |
| City | ELMIRA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14901 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| AARON ALSHEIMER | |||||||
| PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAREN CROMER | |||||||
| VICE PRESIDENT | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ABBY CARR | |||||||
| TREASURER | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RITA MCCABE | |||||||
| SECRETARY | 2.00 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID EICHENAUER | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NATHAN GAGE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAITLIN MCCONVILLE STICKLER | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN QUALEY | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN KOHENA | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELLY SQUIRES | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA STANTON | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BATTERSBY | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEISA ALGER | |||||||
| CHIEF EXECUTIVE OFFICER | 20.00 | 20.00 | Yes (X) | $0 | $132,408 | $11,579 | |
| DON HILFIGER | |||||||
| CHIEF FINANCIAL OFFICER | 20.00 | 20.00 | Yes (X) | $0 | $94,923 | $12,817 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $227,331 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $24,396 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $857,310 | GovernmentGrantsAmt |
| All Other Contributions | $13,536 | AllOtherContributionsAmt |
| Total Contributions | $870,846 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACTS AND RETAIL SALES | 624310 | $1,309,620 | $1,309,620 |
| MEDICAID | 624310 | $40,463 | $40,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,350,083 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $60,317 | TotalRevenueColumnAmt |
| Exclusion | $60,317 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,550,829 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,582,420 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$31,591 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$31,591 | TotalRevenueColumnAmt |
| Exclusion | -$31,591 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $46 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $46 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,249,701 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,350,129 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,726 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,790,801 | TotalAmt |
| Program Services | $1,649,332 | ProgramServicesAmt |
| Management And General | $141,469 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,071 | TotalAmt |
| Program Services | $24,558 | ProgramServicesAmt |
| Management And General | $513 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,432 | TotalAmt |
| Program Services | $72,064 | ProgramServicesAmt |
| Management And General | $17,368 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,003 | TotalAmt |
| Program Services | $166,803 | ProgramServicesAmt |
| Management And General | $17,200 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,156 | TotalAmt |
| Management And General | $2,156 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,620 | TotalAmt |
| Management And General | $28,620 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,414 | TotalAmt |
| Management And General | $18,414 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,457 | TotalAmt |
| Management And General | $38,457 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,419 | TotalAmt |
| Program Services | $6,180 | ProgramServicesAmt |
| Management And General | $239 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,277 | TotalAmt |
| Program Services | $2,611 | ProgramServicesAmt |
| Management And General | $4,666 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,232 | TotalAmt |
| Program Services | $35,092 | ProgramServicesAmt |
| Management And General | $2,140 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,373 | TotalAmt |
| Program Services | $7,511 | ProgramServicesAmt |
| Management And General | $862 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,520 | TotalAmt |
| Program Services | $654 | ProgramServicesAmt |
| Management And General | $1,866 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,339 | TotalAmt |
| Program Services | $37,432 | ProgramServicesAmt |
| Management And General | $35,907 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,148 | TotalAmt |
| Program Services | $25,154 | ProgramServicesAmt |
| Management And General | $25,994 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| PARENT AGENCY SERVICES | $129,608 | $129,608 | |
| MATERIALS | $103,288 | $103,288 | |
| CONTRACTED SERVICES | $35,461 | $5,901 | $29,560 |
| REPAIRS AND MAINTENANCE | $32,848 | $32,848 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,178 | TotalAmt |
| Program Services | $29,426 | ProgramServicesAmt |
| Management And General | $21,752 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,715,645 | TotalAmt |
| Program Services | $2,222,513 | ProgramServicesAmt |
| Management And General | $493,132 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,373 | BOYAmt |
| EOY | $126,234 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $325,532 | BOYAmt |
| EOY | $354,571 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,537 | BOYAmt |
| EOY | $288,428 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,072 | BOYAmt |
| EOY | $18,745 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,961 | BOYAmt |
| EOY | $29,179 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,702,726 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $975,561 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $794,206 | BOYAmt |
| EOY | $727,165 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,998,368 | BOYAmt |
| EOY | $1,894,884 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,022 | BOYAmt |
| EOY | $74,040 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,748,071 | BOYAmt |
| EOY | $3,513,246 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,657 | BOYAmt |
| EOY | $157,238 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,457 | BOYAmt |
| EOY | $49,638 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,695 | BOYAmt |
| EOY | $47,253 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,809 | BOYAmt |
| EOY | $254,129 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,528,262 | BOYAmt |
| EOY | $3,259,117 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,528,262 | BOYAmt |
| EOY | $3,259,117 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,748,071 | BOYAmt |
| EOY | $3,513,246 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$465,944 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $216,799 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$20,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,169,331 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,088,306 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,208,571 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $885,080 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $870,846 | CurrentTaxYearAmt |
| Total | $5,222,134 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,188,610 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,128,409 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,312,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,417,279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,350,083 | CurrentTaxYearAmt |
| Total | $6,396,866 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,357,941 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,216,715 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,521,056 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,302,359 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,220,929 | CurrentTaxYearAmt |
| Total | $11,619,000 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,619,000 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,022 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,686 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,920 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,317 | CurrentTaxYearAmt |
| Total | $310,365 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,022 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,686 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,420 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,920 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,317 | CurrentTaxYearAmt |
| Total | $310,365 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,972 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,510 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46 | CurrentTaxYearAmt |
| Total | $27,630 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,418,935 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,296,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,590,986 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,369,653 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,281,292 | CurrentTaxYearAmt |
| Total | $11,956,995 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97170 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97300 | PublicSupportPY509Pct |
| Investment Income CY | 0.02600 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02420 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,389 | OtherCostOrOtherBasisAmt |
| Book Value | $4,389 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,262,089 | OtherCostOrOtherBasisAmt |
| Depreciation | $570,698 | DepreciationAmt |
| Book Value | $691,391 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,416 | OtherCostOrOtherBasisAmt |
| Depreciation | $67,173 | DepreciationAmt |
| Book Value | $4,243 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $364,832 | OtherCostOrOtherBasisAmt |
| Depreciation | $337,690 | DepreciationAmt |
| Book Value | $27,142 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $727,165 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITIES- FINANCE | $20,397 |
| LEASE LIABILITIES- OPERATING | $26,856 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $47,253 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $2,448,086 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $216,799 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $216,799 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,231,287 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $18,414 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $18,414 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,249,701 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,697,231 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,697,231 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $18,414 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $18,414 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,715,645 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ALLIANCE FOR EMPOWERMENT, INC. WAS FORMED IN JULY 2022 AS A NEW YORK NOT-FOR-PROFIT CORPORATION TO SUPPORT AND ASSIST OTHER ORGANIZATIONS AS THEIR ACTIVE PARENT. ALLIANCE BECAME THE SOLE CORPORATE MEMBER OF CAPABILITIES, INC. AND ABLE2 ENHANCING POTENTIAL, INC. (A SEPARATE NOT-FOR-PROFIT CORPORATION) EFFECTIVE JULY 1, 2022. |
| FORM 990, PART VI, SECTION B, LINE 11B | COPIES OF FORM 990 ARE DISTRIBUTED TO BOARD MEMBERS PRIOR TO FILING FOR FORMAL BOARD MEMBER REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH BOARD MEMBER TO REVIEW, COMPLETE, SIGN AND RETURN TO HUMAN RESOURCES ON AN ANNUAL BASIS FOR THE ORGANIZATION'S RECORDS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DETERMINED BASED ON COMPARABLE DATA AND EMPLOYEE PERFORMANCE. COMPENSATION FOR OFFICERS IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CUMULATIVE EFFECT OF ADOPTION OF CREDIT LOSS STANDARD -20,000. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR AUDIT OVERSIGHT AND AUDITOR SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ALLIANCE FOR EMPOWERMENT INC | |||||||||||
| 1118 CHARLES STREET | ELMIRA | NY | 14904 | 882405193 | TO SUPPORT AND ASSIST ORGANIZATIONS THROUGH MEMBERSHIP. | NY | 501(C)(3) | LINE 10 | N/A | 0 | |
| ABLE2 ENHANCING POTENTIAL INC | |||||||||||
| 1118 CHARLES STREET | ELMIRA | NY | 14904 | 161091767 | TO ASSIST PEOPLE WITH DISABILITIES. | NY | 501(C)(3) | LINE 10 | 0 | ALLIANCE FOR EMPOWERMENT INC | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALLIANCE FOR EMPOWERMENT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionTypeTxt |
| Involved | $129,608 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |
Comments