COMMUNITY LIVING SERVICES INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY LIVING SERVICES INC (EIN 38-2849658)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-07-23
- IRS object ID
- 201502049349300705
- Schema version
- 2013v4.0
- 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 | 2015-07-23T08:38:37-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382706146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YEO & YEO PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13305 REECK RD | AddressLine1 |
| City | SOUTHGATE | City |
| State | MI | State |
| ZIP Code | 48195 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382849658 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY LIVING SERVICES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 7344677600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35425 MICHIGAN AVENUE WEST | AddressLine1 |
| City | WAYNE | City |
| State | MI | State |
| ZIP Code | 481841687 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM YORDY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7344677600 | PhoneNum |
| Signature | 2015-03-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A GEORGES | PreparerPersonNm |
| PTIN | P00086850 | PTIN |
| Phone | 7342469600 | PhoneNum |
| Preparation | 2015-03-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES DEHEM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35424 MICHIGAN AVENUE WEST | AddressLine1 |
| City | WAYNE | City |
| State | MI | State |
| ZIP Code | 48184 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $132,656,948 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMLIVSERV.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CARE, TREATMENT, HOUSING, EDUCATION, AND PROTECTION OF DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 261 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $137,271,077 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $132,649,417 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,307 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,507 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $137,279,384 | PYTotalRevenueAmt |
| CY Total Revenue | $132,654,924 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,946,707 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,338,698 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $124,030,856 | PYOtherExpensesAmt |
| CY Other Expenses | $124,840,936 | CYOtherExpensesAmt |
| PY Total Expenses | $136,977,563 | PYTotalExpensesAmt |
| CY Total Expenses | $138,179,634 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $301,821 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,524,710 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,300,883 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,192,310 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,888,692 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,304,829 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,412,191 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,887,481 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE CARE, TREATMENT, HOUSING, EDUCATION, AND PROTECTION OF DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $26,742,723 | ExpenseAmt |
| Revenue | $26,847,832 | RevenueAmt |
| Desc | OUTPATIENT - OCCUPATIONAL, PHYSICAL AND SPEECH THERAPY, DIETARY, NURSING, PSYCHOLOGICAL AND PSYCHIATRIC SERVICES, CASE MANAGEMENT AND SUPPORT COORDINATION TO APPROXIMATELY 4,172 INDIVIDUALS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $95,164,595 | ExpenseAmt |
| Revenue | $95,585,712 | RevenueAmt |
| Desc | RESIDENTIAL - LOCATING, DEVELOPING, AND MAINTAINING HOUSING FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,181,539 | ExpenseAmt |
| Revenue | $10,213,849 | RevenueAmt |
| Desc | VOCATIONAL DAYTIME TRAINING AND JOB COACHING FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $132,088,857 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 170 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 261 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM YORDY | PersonNm |
| Phone | 7347224853 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35425 MICHIGAN AVENUE WEST | AddressLine1 |
| City | WAYNE | City |
| State | MI | State |
| ZIP Code | 481841687 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| HOYLE DOHN | ||||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KLOC SYLVIA | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SAULES STEVEN | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WALKER BONNIE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANGELA MARTIN | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CLARK RICHARD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MCNAMARA KRISTEN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| UITTO RENEE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DECKER SCOTT | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BYRD GINO | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DEHEM JAMES | ||||||||
| PRES/CEO | 40.00 | Yes (X) | $204,065 | $0 | $0 | |||
| YORDY WILLIAM | ||||||||
| VP/CFO | 40.00 | Yes (X) | $115,146 | $0 | $0 | |||
| ANNETTE DOWNEY | ||||||||
| EXE DIRECTOR | 40.00 | Yes (X) | $94,378 | $16,800 | $0 | |||
| PAUL NEWMAN | ||||||||
| VP OPERATION | 40.00 | Yes (X) | $111,153 | $0 | $0 | |||
| CYNTHIA JOHNSON | ||||||||
| VP OF CORP. | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| MANMOHAN SINGLA | ||||||||
| CIO | 40.00 | Yes (X) | $0 | $0 | $0 | |||
| CHANG KIM | ||||||||
| MEDICAL DIRE | 40.00 | $152,315 | $0 | $0 | Yes (X) | |||
| G PETER MOLLOY | ||||||||
| VP OF IT & C | 40.00 | $52,161 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $729,218 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $16,800 | TotReportableCompRltdOrgAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PERSONAL ACCOUNTING SERVICES | |||||
| PO BOX 1518 | SOUTHGATE | MI | 48195 | FISCAL INTERMED | $15,147,106 |
| GT INDEPENDENCE | |||||
| 215 BROADUS | STURGIS | MI | 49091 | FISCAL INTERMED | $11,081,707 |
| MONEY MINDERS PLUS LLC | |||||
| 6012 MERRIMAN ROAD | GARDEN CITY | MI | 48135 | FISCAL INTERMED | $8,023,878 |
| QUEST INC | |||||
| 32231 SCHOOLCRAFT ROAD 200 | LIVONIA | MI | 48150 | PROVIDER | $6,377,520 |
| THE ARC OF NORTHWEST WAYNE COUNTY | |||||
| 26049 FIVE MILE ROAD | REDFORD | MI | 48239 | FISCAL INTERMED | $4,525,757 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACT REVENUE | 621610 | $124,565,700 | $124,565,700 |
| CARVE OUT REVENUE | 621610 | $7,032,606 | $7,032,606 |
| CONSUMER FUNDING | 621610 | $540,206 | $540,206 |
| OTHER INCOME | 621610 | $348,304 | $348,304 |
| GRANT REVENUE | 621610 | $162,601 | $162,601 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $132,649,417 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,531 | TotalRevenueColumnAmt |
| Exclusion | $7,531 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,024 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$2,024 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,024 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$2,024 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $132,654,924 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $132,647,393 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $7,531 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,233,994 | TotalAmt |
| Program Services | $6,392,336 | ProgramServicesAmt |
| Management And General | $2,841,658 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,266,037 | TotalAmt |
| Program Services | $2,225,947 | ProgramServicesAmt |
| Management And General | $1,040,090 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,667 | TotalAmt |
| Program Services | $562,952 | ProgramServicesAmt |
| Management And General | $275,715 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,273,864 | TotalAmt |
| Program Services | $998,122 | ProgramServicesAmt |
| Management And General | $275,742 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,406 | TotalAmt |
| Program Services | $16,912 | ProgramServicesAmt |
| Management And General | $24,494 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $460,498 | TotalAmt |
| Program Services | $287,161 | ProgramServicesAmt |
| Management And General | $173,337 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,531,939 | TotalAmt |
| Program Services | $1,061,248 | ProgramServicesAmt |
| Management And General | $470,691 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,622 | TotalAmt |
| Program Services | $169,108 | ProgramServicesAmt |
| Management And General | $124,514 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,144 | TotalAmt |
| Management And General | $25,144 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $480,085 | TotalAmt |
| Program Services | $336,060 | ProgramServicesAmt |
| Management And General | $144,025 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,053 | TotalAmt |
| Program Services | $244,156 | ProgramServicesAmt |
| Management And General | $114,897 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PROVIDER PAYMENTS | $97,284,568 | $97,284,568 |
| SKILL BUILDING/DAY PROGRA | $9,697,100 | $9,697,100 |
| CONTRACTUAL SERVICES CONS | $5,086,325 | $5,086,325 |
| CONSUMER COSTS | $2,376,551 | $2,376,551 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,930,781 | TotalAmt |
| Program Services | $5,350,311 | ProgramServicesAmt |
| Management And General | $580,470 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,179,634 | TotalAmt |
| Program Services | $132,088,857 | ProgramServicesAmt |
| Management And General | $6,090,777 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,318,418 | BOYAmt |
| EOY | $6,036,148 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,543 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,506,194 | BOYAmt |
| EOY | $4,017,642 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,163,159 | BOYAmt |
| EOY | $6,054,961 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,523 | BOYAmt |
| EOY | $456,851 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,225,500 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,681,090 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $944,939 | BOYAmt |
| EOY | $544,410 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,650 | BOYAmt |
| EOY | $70,755 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,300,883 | BOYAmt |
| EOY | $17,192,310 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,888,692 | BOYAmt |
| EOY | $14,304,829 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,888,692 | BOYAmt |
| EOY | $14,304,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,412,191 | BOYAmt |
| EOY | $2,887,481 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,412,191 | BOYAmt |
| EOY | $2,887,481 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,300,883 | BOYAmt |
| EOY | $17,192,310 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,524,710 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,835,477 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,433,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $143,475,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,271,077 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,649,417 | CurrentTaxYearAmt |
| Total | $675,665,265 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,835,477 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,433,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $143,475,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,271,077 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,649,417 | CurrentTaxYearAmt |
| Total | $675,665,265 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $675,665,265 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,746 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,531 | CurrentTaxYearAmt |
| Total | $92,673 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $54,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,010 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,746 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,531 | CurrentTaxYearAmt |
| Total | $92,673 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,889,556 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $133,444,825 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $143,487,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,279,384 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $132,656,948 | CurrentTaxYearAmt |
| Total | $675,757,938 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $349,527 | OtherCostOrOtherBasisAmt |
| Depreciation | $88,861 | DepreciationAmt |
| Book Value | $260,666 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,513,653 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,375,303 | DepreciationAmt |
| Book Value | $138,350 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $362,320 | OtherCostOrOtherBasisAmt |
| Depreciation | $216,926 | DepreciationAmt |
| Book Value | $145,394 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $544,410 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $132,654,924 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $132,654,924 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $132,654,924 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $138,119,840 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $138,119,840 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $59,794 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $59,794 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $138,179,634 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 4B | FormAndLineReferenceDesc |
| Explanation | ADDITIONAL EXPENSE FOR 9/30/13 0 YEAR END WAS ADJUSTED THROUGH 0 EXPENSE FOR 9/30/14 YEAR END 59,794 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| DEHEM JAMES | |||||
| PRES/CEO | $177,057 | $3,054 | $23,954 | $28,977 | $204,065 |
| CHANG KIM | |||||
| MEDICAL DIRECTOR | $152,315 | $28,030 | $152,315 | ||
| G PETER MOLLOY | |||||
| VP OF IT & CDO | $52,161 | $20,916 | $52,161 | ||
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp (3 entries)
| Relationship With OrgRelationshipWithOrgTxt | Cash GrantCashGrantAmt | Type Of AssistanceTypeOfAssistanceTxt | Assistance PurposeAssistancePurposeTxt |
|---|---|---|---|
| GINO BYRD | |||
| DIRECTOR & CONSUMER | $8,852 | CASH/SERVICE | CONSUMER SUPPORT |
| SCOTT DECKER | |||
| DIRECTOR & CONSUMER | $111,765 | CASH/SERVICE | CONSUMER SUPPORT |
| RENEE UITTO | |||
| DIRECTOR & CONSUMER | $575 | CASH/SERVICE | CONSUMER SUPPORT |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | IRS FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITORS AND IS REVIEWED BY THE ORGANIZATION'S ACCOUNTING MANAGER, FINANCE DIRECTOR, AND CFO. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUAL DISCLOSURES ARE REQUIRED FOR ALL COMMUNITY LIVING SERVICES, INC. EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | A MARKET AND COMPARATIVE ANALYSIS WAS PERFORMED BY A THIRD PARTY TO AID IN THE DETERMINATION OF COMPENSATION PACKAGES FOR PROSPECTIVE EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | A MARKET AND COMPARATIVE ANALYSIS WAS PERFORMED BY A THIRD PARTY TO AID IN THE DETERMINATION OF COMPENSATION PACKAGES FOR PROSPECTIVE EMPLOYEES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | WRITTEN REQUESTS MADE WITH REASONABLE PURPOSE TO EXAMINE THE ORGANIZATION'S GOVERNING DOCUMENTS CAN BE MADE WITH THE PRINCIPAL OFFICER DURING REGULAR BUSINESS HOURS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Business Name Line2DirectControllingEntityName/BusinessNameLine2 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| COMMUNITY LIVING CORPORATION | ||||||||||||
| 35425 MICHIGAN AVE WEST | WAYNE | MI | 481841687 | 383522521 | MANAGEMENT | MI | 501C3 | 7 | NA | N/A | false | |
| LH HOMES I INC | ||||||||||||
| 570 KIRTS BLVD | TROY | MI | 48084 | 300226954 | HOUSING | MI | 501C3 | 7 | false | N/A | ||
| LH HOMES II INC | ||||||||||||
| 570 KIRTS BLVD | TROY | MI | 48084 | 161778255 | HOUSING | MI | 501C3 | 7 | false | N/A | ||
| LIBERTY HILL HOUSING CORPORATION | ||||||||||||
| 570 KIRTS BLVD | TROY | MI | 48084 | 383022249 | HOUSING | MI | 501C3 | 7 | false | N/A | ||
| FRIENDS OF COMMUNITY LIVING SERVICE | ||||||||||||
| 35425 MICHIGAN AVENUE WEST | WAYNE | MI | 481841687 | 383130565 | FOUNDATION | MI | 501C3 | 7 | false | N/A | ||
| CLS HOLDING COMPANY INC | ||||||||||||
| 35425 MICHIGAN AVENUE WEST | WAYNE | MI | 481841687 | 383522198 | REAL ESTAT | MI | 501C2 | 7 | false | N/A | ||
| CLS SUPPORTS INC | ||||||||||||
| 35425 MICHIGAN AVENUE WEST | WAYNE | MI | 481841687 | 201540688 | SUPPORT | MI | 501C3 | 7 | false | N/A | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CLS HOLDING COMPANY INC | ||
| A | $5,000 | AGREED UPON RATE |
| CLS HOLDING COMPANY INC | ||
| K | $1,074,000 | FAIR MARKET VALUE |
Comments