2023-10-11T13:12:52-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2022-01-01 050394380 REFOCUS INC REFO 4012721600 45 GREELEY ST PROVIDENCE RI 02904 CHRISTINE KAVANAGH EXECUTIVE DIRECTOR/CEO 4012721600 2023-10-10 1 CHRISTINE KAVANAGH 999009999 0 DANIELLE NIHILL P01350943 6177170831 2023-10-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTINE KAVANAGH 45 GREELEY ST PROVIDENCE RI 02904 18202914 0 X WWW.REFOCUSINC.ORG X 1981 RI REFOCUS IS A HUMAN SERVICE AGENCY THAT SERVES ADULTS WITH DIFFERING PHYSICAL AND DEVELOPMENTAL NEEDS. WE ARE AN ORGANIZATION OF DEDICATED PEOPLE OFFERING OPPORTUNITIES FOR GROWTH IN A LOVING, TRUSTING, AND CHALLENGING ENVIRONMENT. WE VALUE AND ENCOURAGE THE ENHANCEMENT OF THE WHOLE PERSON, EACH WITH UNIQUE TALENTS AND STRENGTHS. WE ALSO VALUE THE RIGHT OF USING THESE GIFTS IN MAKING INFORMED LIFE CHOICES. 11 8 272 17 0 0 1044659 541227 14659977 16727181 71089 93544 15716 526372 15791441 17888324 0 0 0 0 11205376 12612534 0 0 114122 3819066 4335097 15024442 16947631 766999 940693 12657965 13096385 2659009 2523576 9998956 10572809 X REFOCUS IS A HUMAN SERVICE AGENCY THAT SERVES ADULTS WITH DIFFERING PHYSICAL AND DEVELOPMENTAL NEEDS. WE ARE AN ORGANIZATION OF DEDICATED PEOPLE OFFERING OPPORTUNITIES FOR GROWTH IN A LOVING, TRUSTING, AND CHALLENGING ENVIRONMENT. WE VALUE AND ENCOURAGE THE ENHANCEMENT OF THE WHOLE PERSON, EACH WITH UNIQUE TALENTS AND STRENGTHS. WE ALSO VALUE THE RIGHT OF USING THESE GIFTS IN MAKING INFORMED LIFE CHOICES. 0 0 8624878 9306743 OPERATION OF 12 GROUP HOMES FOR APPROXIMATELY 55 INDIVIDUALS WHO ARE DEVELOPMENTALLY DISABLED. 4290679 5500170 OPERATION OF COMMUNITY DAY, EMPLOYMENT AND SHARED LIVING PROGRAMS FOR THE DEVELOPMENTALLY DISABLED. 1496899 1920268 OPERATION OF COMMUNITY BASED PROGRAMS FOR THE DEVELOPMENTALLY DISABLED. 14412456 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 272 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X LAURA DOSTER 4012721600 45 GREELEY ST PROVIDENCE RI 02904 CHRISTINE M KAVANAGH PRESIDENT/EXECUTIVE DIRECT 40.00 X X 184856 0 27361 JOHN MCCAUGHEY VICE PRESIDENT 11.00 X X 5500 0 0 MARYPAT MURPHY TREASURER & INTERIM SECRETARY 1.00 X X 4000 0 0 PATRICIA FLAHERTY SECRETARY UNTIL 10/22 1.00 X X 0 0 0 JOSEPH FARMER CHAIRPERSON 1.00 X X 0 0 0 BARBARA PAPITTO VICE-CHAIRPERSON 1.00 X X 0 0 0 MARYSUSAN TAVARES DIRECTOR 1.00 X 0 0 0 PAUL CHIN DIRECTOR 1.00 X 0 0 0 NANCY GILBANE DIRECTOR 1.00 X 0 0 0 JEFFREY GURSKEY DIRECTOR 1.00 X 0 0 0 CHRISTOPHER BAILEY DIRECTOR 1.00 X 0 0 0 ELLEN GRACYALNY DIRECTOR 1.00 X 0 0 0 CATHY DEL NERO DIRECTOR UNTIL 5/22 1.00 X 0 0 0 ELLEN ALMEIDA DIRECTOR OF FINANCE 40.00 X 10046 0 0 JULIANNE DEROSIER ASSOCIATE DIRECTOR 40.00 X 116642 0 33800 LAURA DOSTER DIRECTOR OF FINANCE 40.00 X 116482 0 3425 DEBORAH SWENSON DIRECTOR OF HUMAN RESOURCES 40.00 X 115761 0 11064 553287 0 75650 4 0 1 0 CHASE MASONRY LLC PO BOX 7 MANVILLE RI 02838 REPOINTING CONSTRUCTION 183199 ARBOR ASSOCIATES PO BOX 412978 BOSTON MA 02241 STAFFING 105753 FREEDOM TECH INC 920 HARTFORD AVENUE JOHNSTON RI 02919 IT SERVICES 104206 3 72274 223609 245344 56772 541227 PROGRAM SERVICE REVENUE 623990 16727181 16727181 16727181 86383 86383 10200 0 10200 10200 10200 253455 1400 246690 1004 6765 396 7161 7161 46291 72274 66896 -20605 -20605 FORGIVENESS OF DEBT 623990 536777 536777 536777 17888324 16727181 0 619916 619436 48949 566243 4244 9489768 8670685 763668 55415 338456 322256 14365 1835 1419212 1202711 208399 8102 745662 647479 93790 4393 9000 9000 64982 64982 27161 27161 140982 134707 6275 10116 10116 151612 71869 79743 125861 125861 425919 323746 102173 153016 131211 21805 47088 1620 45468 1789 1789 339978 224744 115234 238544 115922 122622 SHARED LIVING EXPENSE 1994690 1994690 SELF DIRECTED EXPENSE 300639 300639 FOOD, HOUSEHOLD & MEDIC 175404 169093 6311 ACTIVITIES 91109 50563 36048 4498 37207 1572 35635 16947631 14412456 2421053 114122 4165832 3423093 145395 486891 1589888 1784828 31627 79910 9290838 4850095 4259387 4440743 2373390 2865435 92446 0 15485 12657965 13096385 1925185 2109685 698400 391172 35424 0 22719 2659009 2523576 X 9740741 10376813 258215 195996 9998956 10572809 12657965 13096385 940693 -366840 0 X X 0 1 X 1 0 X 282907 478268 2657476 1044659 541227 5004537 13556814 13621889 13608412 14662205 16706576 72155896 27622 6524 3730 5374 7161 50411 13867343 14106681 16269618 15712238 17254964 77210844 49528 289350 70435 32381 84947 526641 0 49528 289350 70435 32381 84947 526641 76684203 42064 52996 59624 75915 96583 327182 42064 52996 59624 75915 96583 327182 31215 39014 22030 3288 536777 632324 13940622 14198691 16351272 15791441 17888324 78170350 0.98100 0.98820 0.00420 0.00370 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 31,215. 2019 AMOUNT: $ 39,014. 2020 AMOUNT: $ 22,030. 2021 AMOUNT: $ 3,288. FORGIVENESS OF ADVANCED FUNDING STATE OF RI - 2022 AMOUNT: $ 536,777. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 206413 691287 709749 187951 0 632110 632110 6244471 3595578 2648893 2403152 1254517 1148635 11105 11105 4440743 FINANCING LEASE LIABILITY 22719 22719 X 17561219 -366840 -366840 17928059 27161 -66896 -39735 17888324 16987366 66896 66896 16920470 27161 27161 16947631 PART IV, LINE 1B: THE ORGANIZATION IS PAYEE FOR SEVERAL INDEPENDENT LIVING CLIENTS' MONTHLY SSA, SSI AND PENSION INCOME. CHECKS ARE DIRECTLY DEPOSITED INTO INDIVIDUAL CLIENT CHECKING ACCOUNTS. THE ORGANIZATION IS SIGNATORY ON THE ACCOUNTS. THE ORGANIZATION ASSISTS THE CLIENTS WITH PAYING THEIR BILLS AND WITH BUDGETING. THERE ARE THREE ADDITIONAL SIGNATORY SPECIAL NEEDS TRUSTS AND THOSE BALANCES ARE INCLUDED. TWO OF THE ACCOUNTS ARE INVESTED WITH A BROKERAGE FIRM AND THE THIRD IS A COMBINATION OF A CD AND A CHECKING ACCOUNT. NONE OF THESE ACCOUNTS ARE PART OF THE ORGANIZATION'S OPERATING INCOME OR EXPENSE. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION REPORTS TAX-RELATED INTEREST AND PENALTIES, IF ANY, AS A COMPONENT OF AGENCY-RELATED ADMINISTRATIVE EXPENSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NETTED WITH REVENUE ON PAGE 1 -66,896. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NETTED WITH REVENUE ON PAGE 1 66,896. AUCTION & GALA 118565 72274 46291 1765 2250 24630 700 37551 118565 72274 46291 1765 2250 24630 700 37551 66896 -20605 X X X 0 0 0 0 0 0 0 1 0 CHRISTINE M KAVANAGH PRESIDENT/EXECUTIVE DIRECT 140999 0 43857 0 0 0 18723 0 8638 0 212217 0 0 0 JULIANNE DEROSIER ASSOCIATE DIRECTOR 101842 0 14800 0 0 0 12200 0 21600 0 150442 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION IS BASED ON EXTERNAL COMPARABILITY DATA. THIS COMPARABILITY DATA IS REVIEWED BY THE COMPENSATION COMMITTEE. THE COMMITTEE ESTABLISHES THE FINAL COMPENSATION FOR THE EXECUTIVE DIRECTOR AND DOCUMENTS ITS DELIBERATION AND DECISION. PART I, LINE 7 BONUSES ARE AWARDED TO EMPLOYEES ACCORDING TO EMPLOYER DISCRETION. X 2017 PERMOBILE INC, CUSTOM BUILD WHEELCHAIR 1 32700 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION B, LINE 11B THE CURRENT YEAR'S FORM 990 IS INITIALLY REVIEWED BY THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND OTHER RELEVANT MEMBERS OF MANAGEMENT. ONCE THIS HAS OCCURRED, A COMPLETE FORM 990 IS CIRCULATED TO THE FULL BOARD OF DIRECTORS. THE DIRECTORS ARE ENCOURAGED TO SCRUTINIZE THE CURRENT YEAR FORM 990 AND VOICE ANY QUESTIONS. THE FORM 990 IS NOT CONSIDERED FINALIZED UNTIL ALL OF THE DIRECTORS' QUESTIONS AND CONCERNS HAVE BEEN ADEQUATELY ANSWERED. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY. AT THAT TIME, EACH DIRECTOR IS ASKED TO CONSIDER ANY POSSIBLE CONFLICTS OF INTEREST AND FILL OUT A REQUIRED CONFLICT OF INTEREST DISCLOSURE FORM. THESE FORMS ARE THEN COLLECTED AND REVIEWED BY THE CHAIR OF THE BOARD OF DIRECTORS. IF UPON REVIEW THE CHAIR DISCOVERS A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE CHAIR AND OTHER APPROPRIATE MEMBERS OF THE BOARD OF DIRECTORS TAKE THE NECESSARY STEPS TO ADDRESS AND RESOLVE THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION IS BASED ON EXTERNAL COMPARABILITY DATA. THIS COMPARABILITY DATA IS REVIEWED BY THE COMPENSATION COMMITTEE. THE COMMITTEE ESTABLISHES THE FINAL COMPENSATION FOR THE EXECUTIVE DIRECTOR AND DOCUMENTS ITS DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST TO THE ORGANIZATION'S FINANCE DIRECTOR. PART XI, LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL AUDIT. PART VII, SECTION A DURING 2022 DIRECTOR JOHN MCCAUGHEY WAS COMPENSATED $5,500 BY THE ORGANIZATION. JOHN MCCAUGHEY WORKED APPROXIMATELY 10 HOURS DURING 2022 AS A CONSULTANT FOR THE ORGANIZATION'S SHARED LIVING PROGRAM. HIS GENERAL DUTIES INCLUDED MEETING WITH THE SHARED LIVING PROGRAM COORDINATORS ON A REGULAR BASIS, AND PERFORMING EVALUATIONS OF POTENTIAL PARTICIPANTS/CLIENTS FOR THE SHARED LIVING PROGRAM. JOHN MCCAUGHEY WAS NOT COMPENSATED FOR THE SERVICES HE PROVIDED TO THE ORGANIZATION IN HIS ROLE AS VICE PRESIDENT OF THE CORPORATION.