CODAC INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CODAC INC (EIN 05-0414696)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-12
- IRS object ID
- 201421329349301722
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-12T10:32:17-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050392605 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MULLEN SCORPIO & CERILLI | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 RICHMOND STREET SUITE 401 | AddressLine1 |
| City | PROVIDENCE | City |
| State | RI | State |
| ZIP Code | 02903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050414696 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CODAC INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CODA | NameControl |
| Phone | 4014615056 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1052 PARK AVENUE | AddressLine1 |
| City | CRANSTON | City |
| State | RI | State |
| ZIP Code | 02910 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL RIZZI | Name |
| Title | PRESIDENT/CEO | Title |
| Phone | 4014615056 | Phone |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICIA M CERILLI | Name |
| PTIN | P01598123 | PTIN |
| Phone | 4017513860 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MICHAEL RIZZI | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1052 PARK AVENUE | AddressLine1 |
| City | CRANSTON | City |
| State | RI | State |
| ZIP Code | 02910 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6060639 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | CODACINC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1971 | YearFormation |
| State Legal Domicile | RI | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE THE HIGHEST STANDARD OF CARE, COMPREHENSIVE RESOURCES, AND COMPASSIONATE SERVICES FOR THE PREVENTION AND TREATMENT OF, AND RECOVERY FROM, THE IMPACT OF SUBSTANCE ABUSE AND OTHER RELATED BEHAVOIRS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 124 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2374030 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2188978 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3741429 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3871661 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6115459 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6060639 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4214802 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4329096 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1869283 | OtherExpensePriorYear |
| Other Expenses Current Year | 2317882 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6084085 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6646978 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 31374 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -586339 | RevenuesLessExpensesCY |
| Total Assets BOY | 2791474 | TotalAssetsBOY |
| Total Assets EOY | 2419465 | TotalAssetsEOY |
| Total Liabilities BOY | 834047 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 995373 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1957427 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1424092 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION'S PURPOSE IS TO PROVIDE THE HIGHEST STANDARD OF CARE, COMPREHENSIVE RESOURCES, AND COMPASSIONATE SERVICES FOR THE PREVENTION AND TREATMENT OF, AND RECOVERY FROM, THE IMPACT OF SUBSTANCE ABUSE AND OTHER RELATED BEHAVOIRS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3879155 | Expense |
| Description | THE METHADONE MAINTENANCE PROGRAM IS A MEDICATED ASSISTED TREATMENT CENTER WHICH PROVIDED SERVICES TO APPROXIMATELY 2,000 PATIENTS THROUGHOUT THE YEAR. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 960067 | Expense |
| Description | THE SUBSTANCE ABUSE TREATMENT IS A GENERAL OUTPATIENT TREATMENT PROGRAM WHICH PROVIDED SERVICES TO APPROXIMATELY 2,900 PATIENTS THROUGHOUT THE YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 122045 | Expense |
| Description | THE SUBSTANCE ABUSE PREVENTION PROGRAM PROVIDES SERVICE TO THREE SCHOOL SYSTEMS INCLUDING OVER 400 STUDENTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 4961267 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL RIZZI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4014615056 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1052 PARK AVENUE | AddressLine1 |
| City | CRANSTON | City |
| State | RI | State |
| ZIP Code | 02910 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| SANDRA DELSESTO | ||||||
| CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| IAN KNOWLES | ||||||
| VICE-CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| RENEE ST JOHN | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| KENNETH SEPE | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| MICHAEL FARINA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SILVIO NAPOLITANO | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JULIE O'HALLORAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| BART MCNALLY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL RIZZI | ||||||
| PRESIDENT/CEO | 40.00 | X | 103282 | 0 | 3708 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 103282 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 3708 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 2188978 | GovernmentGrants |
| Total Contributions | 2188978 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| THIRD PARTY REIMBURSEM | 900099 | 2899804 | 2899804 |
| CLIENT FEES | 900099 | 971857 | 971857 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3871661 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6060639 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3871661 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3488302 | Total |
| Program Services | 2882974 | ProgramServices |
| Management And General | 605328 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 560106 | Total |
| Program Services | 449225 | ProgramServices |
| Management And General | 110881 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280688 | Total |
| Program Services | 244744 | ProgramServices |
| Management And General | 35944 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8302 | Total |
| Program Services | 5353 | ProgramServices |
| Management And General | 2949 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33414 | Total |
| Program Services | 26548 | ProgramServices |
| Management And General | 6866 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 405114 | Total |
| Program Services | 352944 | ProgramServices |
| Management And General | 52170 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29004 | Total |
| Program Services | 20429 | ProgramServices |
| Management And General | 8575 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4738 | Total |
| Management And General | 4738 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17510 | Total |
| Management And General | 17510 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93049 | Total |
| Program Services | 85774 | ProgramServices |
| Management And General | 7275 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66877 | Total |
| Program Services | 14431 | ProgramServices |
| Management And General | 52446 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| BAD DEBTS | 664517 | 664517 | |
| URINALYSIS | 283850 | 25 | 283825 |
| SUPPLIES | 232669 | 232669 | |
| CONSULTING | 155554 | 21701 | 133853 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 323284 | Total |
| Program Services | 228498 | ProgramServices |
| Management And General | 94786 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6646978 | Total |
| Program Services | 4961267 | ProgramServices |
| Management And General | 1685711 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 477355 | BOY |
| EOY | 78454 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1241249 | BOY |
| EOY | 1354419 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93034 | BOY |
| EOY | 58272 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1413984 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 489622 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 968603 | BOY |
| EOY | 924362 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11233 | BOY |
| EOY | 3958 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2791474 | BOY |
| EOY | 2419465 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 834047 | BOY |
| EOY | 995373 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 834047 | BOY |
| EOY | 995373 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1957427 | BOY |
| EOY | 1424092 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1957427 | BOY |
| EOY | 1424092 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2791474 | BOY |
| EOY | 2419465 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -586339 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 53004 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2196613 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2146961 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2476340 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2374030 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2188978 | CurrentTaxYear |
| Total | 11382922 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2196613 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2146961 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2476340 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2374030 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2188978 | CurrentTaxYear |
| Total | 11382922 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 11382922 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 958 | CurrentTaxYearMinus4Years |
| Total | 958 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 98372 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 109014 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 278400 | CurrentTaxYearMinus2Years |
| Total | 485786 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 11869666 | TotalSupport |
| Gross Receipts From Admissions Etc | 17923834 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.95900 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.94930 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 92168 | OtherCostOrOtherBasis |
| Book Value | 92168 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 138265 | OtherCostOrOtherBasis |
| Depreciation | 68016 | Depreciation |
| Book Value | 70249 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 837038 | OtherCostOrOtherBasis |
| Depreciation | 318504 | Depreciation |
| Book Value | 518534 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 321709 | OtherCostOrOtherBasis |
| Depreciation | 103102 | Depreciation |
| Book Value | 218607 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 24804 | OtherCostOrOtherBasis |
| Book Value | 24804 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 924362 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 6113643 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 53004 | OtherRevenues |
| Revenue Not Rptd F990 | 53004 | RevenueNotRptdF990 |
| Revenue Subtotal | 6060639 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6060639 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 6646978 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 6646978 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 6646978 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | CODAC, INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED A PRIVATE FOUNDATION. CODAC, INC. EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE GUIDANCE FOR CONTINGENCIES AS CONTAINED IN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ORGANIZATION WAS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | NON-OPERATING INCOME 53,004. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDITING FIRM MULLEN SCORPIO CERILLI, WHICH PREPARES THE ORGANIZATIONS FORM 990, PRESENTS A DRAFT OF THE FORM 990 TO THE FINANCE DIRECTOR FOR APPROVAL BEFORE THE RETURN IS SIGNED AND FINALIZED. THIS PRESENTATION USALLY OCCURS AFTER THE PRESENTATION OF THE ANNUAL AUDIT REPORT AND THE MANAGEMENT LETTER TO THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR AT THE JANUARY MEETING OF THE BOARD OF DIRECTORS, EACH BOARD MEMBER, AS WELL AS EACH DIRECTOR PRESENT, IS PRESENTED WITH A "CONFLICT OF INTEREST" STATEMENT. DURING THE YEAR, THE CHIEF EXECUTIVE OFFICER MONITORS CONTRACTS AND INVOICES TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE HUMAN RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS, ON AN ANNUAL BASIS, REVIEWS THE PRIOR YEAR PERFORMANCE OF THE CEO AND DETERMINES THE EXTENT TO WHICH THAT YEARS GOALS AND OBJECTIVES HAVE BEEN MET AND SETS THE COMPENSATION LEVEL OF THE CEO IN ACCORDANCE WITH INDUSTRY STANDARDS IN THE REGION AND IN COMPARISON WITH OTHER ORGANIZATIONS OF SIMILIAR SIZE AND COMPLEXITY. THE BOARD OF DIRECTORS HAS DELEGATED SALARY REVIEW AND SALARY LEVELS FOR OTHER OFFICERS AND KEY EMPLOYEES TO THE CHIEF EXECUTIVE OFFICER WHO ABIDES BY THE ORGANIZATIONS WAGES AND SALARY ADMINISTRATION PROGRAM. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION IS SUBJECT TO AN ANNUAL STATE REGULATORY AGENCY REVIEW AND A TRI-ANNUAL NATIONAL ACCREDITING ORGANIZATION REVIEW DURING WHICH THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE. THE PUBLIC IS INVITED TO BE PRESENT AT THESE REVIEWS AND A NOTICE IS PUBLISHED IN AREA NEWSPAPERS TO THIS EFFECT. | |
| FORM 990, PART XI, LINE 9: | NON-OPERATING INCOME 53,004. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |