2024-02-02T09:53:07-05:00 2023-09-30 141604297 RBT CPAS LLP 2678 SOUTH RD STE 101 POUGHKEEPSIE NY 126015254 990 2022-10-01 222559520 RESOURCE CENTER FOR ACCESSIBLE LIVING INC RESO 8453310541 727 ULSTER AVENUE KINGSTON NY 12401 ANTHONY MIGNONE CEO 8453310541 2024-01-26 true ANTHONY MIGNONE XXX-XX-XXXX true ELISSA N CASA CPA P01698036 8454855510 2024-01-26 2022 2023-04-26 12:10:37Z ANTHONY MIGNONE 727 ULSTER AVENUE KINGSTON NY 12401 1982956 false X WWW.RCAL.ORG X 1983 NY THROUGH ADVOCACY AND EDUCATION, WE CREATE ACCESSIBILITY AND PROMOTE INDEPENDENT LIVING FOR INDIVIDUALS WITH DISABILITIES AND THE COMMUNITY AS A WHOLE. YOUR INDEPENDENCE IS OUR MISSION. 8 8 66 2 4518 1044767 773358 753860 816116 1239 14823 35844 356716 1835710 1961013 0 0 1434740 1375658 0 0 432892 346114 1867632 1721772 -31922 239241 2777683 3066977 1448082 1489338 1329601 1577639 THROUGH ADVOCACY AND EDUCATION, WE CREATE ACCESSIBILITY AND PROMOTE INDEPENDENT LIVING FOR INDIVIDUALS WITH DISABILITIES AND THE COMMUNITY AS A WHOLE. YOUR INDEPENDENCE IS OUR MISSION. false false 1383352 816116 RCAL PROVIDES ASSISTANCE TO PERSONS WITH DISABILITIES IN THE ULSTER COUNTY AREA, INCLUDING THE FOLLOWING PROGRAMS: SERVICE COORDINATION, EMPLOYMENT SERVICES, COMMUNITY HABILITATION, RESPITE SERVICES, EDUCATIONAL ADVOCACY, BENEFITS ADVISEMENT, FAMILY SUPPORT, ARCHITECTURAL CONSULTATION AND MORE. WE RUN A COMMUNITY LOAN CLOSET FOR DURABLE MEDICAL EQUIPMENT AND ASSIST IN IDENTIFYING SUPPORTS, SERVICES AND OVERSIGHT FOR HEALTH AND DISABILITY RELATED ISSUES. 1383352 true true false false false false false false true false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 21 0 true 66 true true true false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false NY X GERARD STURROCK 8453310541 727 ULSTER AVENUE KINGSTON NY 12401 ANTHONY MIGNONE CEO 35.00 X 102899 0 1683 KATHLEEN HOCHMAN COO 35.00 X 75419 0 1075 MELISSA RAPPLEYEA CHAIR 1.00 X X 0 0 0 KATHY MCMAHON VICE CHAIR 1.00 X X 0 0 0 MAUREEN BRIVETT SECRETARY 1.00 X X 0 0 0 SHEILA KILPATRICK TREASURER 1.00 X X 0 0 0 CRAIG LOPEZ BOARD MEMBER 1.00 X 0 0 0 RICH ROMAN BOARD MEMBER 1.00 X 0 0 0 FLORENCE STAATS BOARD MEMBER 1.00 X 0 0 0 EMMA HAMBRIGHT BOARD MEMBER 1.00 X 0 0 0 F MARK MCFADDEN RESIGNED JUN X X 0 0 0 R MARIE ALTENAU TERM END NOV X 0 0 0 JANIS LORING TERM END NOV X 0 0 0 178318 2758 1 false false false 12937 566640 193781 2313 773358 FEES FOR SERVICE 816116 816116 816116 14823 14823 20189 15671 4518 4518 4518 4780 12937 6272 -1492 -1492 ERC INCOME 353690 353690 353690 1961013 1169806 4518 13331 159640 127712 31928 1047053 837642 209411 72834 58267 14567 96131 76905 19226 15400 12320 3080 65550 52440 13110 9430 7544 1886 37596 30076 7520 40509 30470 10039 23368 18694 4674 353 282 71 192 154 38 29101 20952 8149 27503 22002 5501 BAD DEBT 58708 58708 DUES & LITERATURE 10293 7411 2882 TRAINING 9109 7287 1822 EMPLOYEE RELATIONS 8386 6709 1677 10616 7777 2839 1721772 1383352 338420 0 1530531 1723957 492 493 87833 119318 281445 347225 44954 28544 1505580 687602 806557 817978 25871 29462 2777683 3066977 1042182 1131867 4733 9450 385469 329355 4761 10937 18666 1448082 1489338 X 1329601 1577639 1329601 1577639 2777683 3066977 X 239241 2897 5900 X false true X true false X 507488 569497 896105 1044767 773358 3791215 1966591 1015467 850380 783232 1169806 5785476 2474079 1584964 1746485 1827999 1943164 9576691 9576691 1228 589 1545 1239 14823 19424 1228 589 1545 1239 14823 19424 2475307 1585553 1748030 1829238 1957987 9596115 0.99800 0.99790 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 150000 150000 1036534 427165 609369 286533 254014 32519 32513 6423 26090 817978 DUE TO MEDICAID 14879 GRANT ADVANCES 2521 SECURITY DEPOSITS 1266 18666 X 1991753 2897 5900 8797 1982956 -21943 -21943 1961013 1743715 21943 21943 1721772 1721772 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION RECEIVES FUNDS FROM OTHER NOT-FOR-PROFIT GROUPS WHICH ARE HELD AND DISBURSED AT THE DIRECTION OF THESE NOT-FOR-PROFIT GROUPS. THE ORGANIZATION ACTS AS A PASS-THROUGH FOR CARING CONNECTIONS OF ULSTER COUNTY AND THE OFFICE FOR THE AGING. THE FUNDS ARE USED FOR VARIOUS EVENTS AND CONFERENCES, FOR WHICH RCAL ACCOUNTS FOR. IN ADDITION, THE ORGANIZATION CARRIES PASS-THROUGH ACCOUNTS FOR INDIVIDUALS WHO RECEIVE SERVICES FROM THE ORGANIZATION THAT ARE PAID FROM SOCIAL SECURITY. THE PASS-THROUGH ACCOUNTS FOR INDIVIDUALS PERMIT FAMILY MEMBERS TO MAKE ADDITIONAL PAYMENTS ON BEHALF OF THE INDIVIDUAL TO SUPPLEMENT THE FUNDS RECEIVED FROM SOCIAL SECURITY. FUNDS RECEIVED FROM SOCIAL SECURITY ARE NOT PERMITTED TO BE MIXED WITH OTHER FUNDS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -15,671 DIRECT FUNDRAISING EXPENSES -6,272 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 15,671 DIRECT FUNDRAISING EXPENSES 6,272 RCAL 40TH 11648 8348 3300 3300 774 FRIENDRAISER 6069 4589 1480 2094 104 17717 12937 4780 5394 878 6272 -1492 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S BOARD OF DIRECTORS IS REQUIRED TO COMPLETE, ON AN ANNUAL BASIS, A CONFLICT OF INTEREST STATEMENT DISCLOSING ALL POTENTIAL CONFLICTS. ALL CONFLICT OF INTEREST STATEMENTS ARE REVIEWED BY THE PRESIDENT AND DEALT WITH ACCORDING TO THE ORGANIZATION'S BY-LAWS. WITH RESPECT TO ANY CONFLICT OF INTEREST AND/OR RELATED PARTY TRANSACTION, OR ANY OTHER CONFLICTED MATTER, CONSIDERED BY THE BOARD, OR ANOTHER AUTHORIZED DESIGNATED COMMITTEE, AS APPROPRIATE, NO RELATED PARTY, OR OTHERWISE CONFLICTED INDIVIDUAL, SHALL: I.BE PRESENT AT, OR PARTICIPATE IN, ANY DELIBERATIONS; II.ATTEMPT TO INFLUENCE DELIBERATIONS; AND/OR, III.CAST A VOTE ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF RCAL MEETS ANNUALLY TO EVALUATE THE CHIEF EXECUTIVE OFFICER'S (AND OTHER KEY EXECUTIVE POSITIONS) COMPENSATION BASED ON HIS/HER EXPERIENCE, PERFORMANCE, AND INDUSTRY. THEY ALSO CONSIDER HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE AMOUNT WHICH CONSTITUTES A FAIR AND REASONABLE COMPENSATION (INCLUDING SALARY AND BENEFITS) FOR THE CHIEF EXECUTIVE OFFICER WILL BE DETERMINED FIRST BY THE EXECUTIVE COMMITTEE. THIS DECISION WILL BE BASED ON THE CANDIDATE'S QUALIFICATIONS AND THE AVAILABILITY OF ORGANIZATIONAL FUNDS FOR COMPENSATION, ALONG WITH A THOROUGH REVIEW OF COMPARABILITY DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THESE DATA MAY INCLUDE THE FOLLOWING: A)SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES; B)WRITTEN JOB OFFERS FOR FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS (NOT FOR PROFITS); C)DOCUMENTED TELEPHONE CALLS REGARDING FUNCTIONALLY COMPARABLE POSITIONS AT BOTH RCAL AND FOR-PROFIT ORGANIZATIONS; AND D)INFORMATION OBTAINED FROM IRS FORM 990 FILINGS FROM SIMILAR ORGANIZATIONS. AFTER DETERMINING APPROPRIATE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER (AND OTHER KEY EXECUTIVE POSITIONS), THE EXECUTIVE COMMITTEE SUBMITS THEIR FINDINGS, ALONG WITH SUPPORTING DOCUMENTATION, TO RCAL'S BOARD FOR REVIEW AND FINAL APPROVAL. CONCURRENT DOCUMENTATION: RCAL'S BOARD DOCUMENTS THE DECISION-MAKING PROCESS USED TO APPROVE THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER (AND OTHER KEY EXECUTIVE POSITIONS). THIS INFORMATION WILL NOT BE INCLUDED IN THE GENERAL MEETING MINUTES. IT WILL BE KEPT CONFIDENTIAL AND MAINTAINED BY THE CHAIRPERSON OF THE BOARD AND THE SECRETARY. NO MEMBER OF THE STAFF WILL HAVE ACCESS TO THIS INFORMATION. DOCUMENTATION WILL INCLUDE: A)A DESCRIPTION OF THE COMPENSATION AND BENEFITS, AND THE DATE IT WAS APPROVED; B)THE NAMES OF BOARD MEMBERS PRESENT DURING THE DISCUSSION OF COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE; C)A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW THE DATA WERE OBTAINED. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD IN CONJUNCTION WITH A COMPARISON OF SALARIES PAID TO OTHER LOCAL NOT-FOR-PROFIT OFFICIALS AT SIMILARLY SIZED AND SIMILARLY PURPOSED ORGANIZATIONS IN THE LOCAL AREA. THE ORGANIZATION UTILIZES THE PROCEDURES FOR ESTABLISHMENT AND REVIEW OF COMPENSATION FOR THE TOP CHIEF EXECUTIVE OFFICER TO ESTABLISH AND REVIEW COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, THE ORGANIZATIONS GOVERNING DOCUMENTS AS WELL AS THE TAX RETURNS FOR AT LEAST THREE YEARS ARE MADE AVAILABLE TO THE REQUESTING PARTY, TO BE VIEWED AT THE ORGANIZATION'S OFFICE, AND COPIES ARE MADE IF REQUESTED. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 15,671 DIRECT FUNDRAISING EXPENSES 6,272 RENTAL EXPENSES -15,671 DIRECT FUNDRAISING EXPENSES -6,272