2026-02-03T10:26:59-05:00 2025-09-30 141604297 RBT CPAS LLP PO BOX 757 2215 ROUTE 9W LAKE KATRINE NY 12449 990 2024-10-01 222559520 RESOURCE CENTER FOR ACCESSIBLE LIVING INC RESO 8453310541 727 ULSTER AVENUE KINGSTON NY 12401 ANTHONY MIGNONE CEO 8453310541 2026-01-30 true true VINCENT J BUONO CPA P02046722 8453367183 2026-01-30 2024 2025-03-06 01:10:19Z ANTHONY MIGNONE 727 ULSTER AVENUE KINGSTON NY 12401 2166019 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. 10 10 80 4527 687130 734301 1076176 1401614 -6441 1067 24147 -53 1781012 2136929 0 0 1491597 1765006 0 1950 289596 304700 1781193 2069706 -181 67223 2853094 2746267 1270059 1093337 1583035 1652930 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 1817976 1401614 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. 1817976 true true false false false false false false true false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 14 0 true 80 true true true false false false false false false false false false false false X 10 10 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 126253 0 1385 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 ALEX STIER TREASURER 1.00 X X 0 0 0 SHEILA KILPATRICK 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 JEFF WOODARD BOARD MEMBER 1.00 X 0 0 0 STEPHANIE GALINSON BOARD MEMBER 1.00 X 0 0 0 CRAIG LOPEZ TERM ENDED N X 0 0 0 126253 1385 1 false false false 472877 261424 3154 734301 FEES FOR SERVICE 1401614 1401614 1401614 1067 1067 20389 15862 4527 4527 4527 8648 13228 -4580 -4580 2136929 1401614 4527 -3513 135892 127003 8734 155 1382658 1292195 88876 1587 132493 124003 8385 105 113963 106661 7212 90 17428 17428 57020 32196 24811 13 11162 342 10820 43573 30602 12971 23102 7953 15149 49662 47387 2275 3733 3733 13589 13589 31867 22944 8923 23495 17947 5548 TRAINING 11289 6516 4773 DUES & LITERATURE 10194 10194 EMPLOYEE RELATIONS 5243 110 5133 BAD DEBT EXPENSE 2037 2037 1306 80 1226 2069706 1817976 249780 1950 1292079 1185050 196530 205926 160492 161109 337943 350448 32875 29134 1544156 767743 797898 776413 35277 38187 2853094 2746267 982761 869693 8833 7558 271589 209210 6876 6876 1270059 1093337 X 1583035 1652930 1583035 1652930 2853094 2746267 X 67223 2672 X false true X true false X 896105 1044767 773358 687130 734301 4135661 850380 783232 1169806 1094826 1401614 5299858 1746485 1827999 1943164 1781956 2135915 9435519 9435519 1545 1239 14823 1048 1067 19722 1545 1239 14823 1048 1067 19722 1116 1116 1748030 1829238 1957987 1784120 2136982 9456357 0.99780 0.99770 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 150000 150000 1082868 488393 594475 295183 270714 24469 16105 8636 7469 776413 DUE TO MEDICAID 5610 SECURITY DEPOSITS 1266 6876 X 2169546 2672 855 3527 2166019 -29090 -29090 2136929 2099651 855 29090 29945 2069706 2069706 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 IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS, IDENTIFY AND REPORT UNRELATED BUSINESS INCOME, AND DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS. AS OF SEPTEMBER 30, 2025 AND 2024, THE ORGANIZATION BELIEVES THAT IT HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2022. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT FUNDRAISING EXPENSES -13,228 RENTAL EXPENSES -15,862 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 13,228 RENTAL EXPENSES 15,862 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 DIRECT FUNDRAISING EXPENSES 13,228 RENTAL EXPENSES 15,862 DIRECT FUNDRAISING EXPENSES -13,228 RENTAL EXPENSES -15,862