2025-11-04T10:12:55-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP TWO INTERNATIONAL PLACE 22ND FLOOR BOSTON MA 02110 990 2024-01-01 050394380 REFOCUS INC REFO 4012721600 45 GREELEY ST PROVIDENCE RI 02904 CHRISTINE KAVANAGH CHIEF EXECUTIVE OFFICER 4012721600 2025-11-03 1 1 DANIELLE NIHILL P01350943 6177170831 2025-10-30 2024 2025-03-06 01:10:19Z CHRISTINE KAVANAGH 45 GREELEY ST PROVIDENCE RI 02904 25651448 0 X WWW.REFOCUSINC.ORG X 1981 RI REFOCUS PROVIDES SERVICES TO ADULTS WITH DEVELOPMENTAL DISABILITIES THROUGHOUT RHODE ISLAND. 13 9 294 20 0 0 383154 324951 20847076 24686605 164148 155341 290120 -12593 21684498 25154304 0 0 0 0 14828925 16525023 0 0 105396 5782454 8512579 20611379 25037602 1073119 116702 14558159 14665914 2704078 2454569 11854081 12211345 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 10542564 0 13100354 OPERATION OF 12 GROUP HOMES FOR APPROXIMATELY 55 INDIVIDUALS WHO ARE DEVELOPMENTALLY DISABLED. 6003738 0 6014210 OPERATION OF SUPPORTIVE LIVING AND SELF-DIRECTED PROGRAMS FOR THE DEVELOPMENTALLY DISABLED. 5503850 0 5572041 OPERATION OF COMMUNITY DAY, EMPLOYMENT AND SHARED LIVING PROGRAMS FOR THE DEVELOPMENTALLY DISABLED. 22050152 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 87 0 1 294 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 9 0 0 0 0 0 0 0 1 0 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/CEO 40.00 X X 156967 0 25375 JULIANNE DEROSIER EXECUTIVE DIRECTOR 40.00 X X 197096 0 43397 JOHN MCCAUGHEY VICE PRESIDENT 1.00 X X 1950 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 SECRETARY 1.00 X X 0 0 0 MARYPAT MURPHY TREASURER 1.00 X X 8450 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 KATHY ELLIS DIRECTOR 1.00 X 0 0 0 LAURA DOSTER DIRECTOR OF FINANCE 40.00 X 128865 0 35492 ABIGAIL GALLANT ASSOCIATE DIRECTOR 40.00 X 111555 0 20530 KERRI MARTIN NURSE 40.00 X 116030 0 37090 JUNE AOKI DIRECT SUPPORT PROFESSIONAL 40.00 X 107958 0 21511 828871 0 183395 6 0 1 0 FREEDOM TECH INC 920 HARTFORD AVENUE JOHNSTON RI 02919 IT OUTSOURCING SERVICE 126189 1 103643 155283 66025 25366 324951 PROGRAM SERVICE REVENUE 623990 24686605 24686605 24686605 154667 154667 12700 0 12700 12700 12700 436391 800 436517 0 -126 800 674 674 35334 103643 60627 -25293 -25293 25154304 24686605 0 142748 719278 141348 567679 10251 12562651 11528107 974250 60294 504398 474537 27877 1984 1451549 1295002 149503 7044 1287147 1108416 172196 6535 9000 9000 61093 61093 24555 24555 46901 21975 24926 148984 9000 139984 488367 372612 115755 206552 175996 30556 6142 6142 451131 309314 141817 281574 134501 147073 SELF DIRECTED EXPENSE 3646164 3646164 SHARED LIVING EXPENSE 2498456 2498456 FOOD, HOUSEHOLD & MEDIC 500985 262893 238092 ACTIVITIES 142675 71831 51556 19288 25037602 22050152 2882054 105396 2941769 2800883 385931 628900 3234588 2892664 123720 135180 10052979 5456890 4570336 4596089 2810744 3129046 396632 405908 94439 77244 14558159 14665914 2426212 2348735 183840 28989 94026 76845 2704078 2454569 X 11656655 12041157 197426 170188 11854081 12211345 14558159 14665914 116702 240562 0 X X 0 1 X 1 0 X 2657476 1044659 541227 383154 324951 4951467 13608412 14659977 16727181 20847076 24686605 90529251 16265888 15704636 17268408 21230230 25011556 95480718 70435 32381 84947 51325 205187 444275 1186387 1186387 70435 32381 84947 51325 1391574 1630662 93850056 59624 75915 96583 132305 167367 531794 59624 75915 96583 132305 167367 531794 52863 34816 583068 337809 35334 1043890 16378375 15815367 17948059 21700344 25214257 97056402 0.96700 0.97590 0.00550 0.00480 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 22,030. 2021 AMOUNT: $ 3,288. FORGIVENESS OF ADVANCED FUNDING STATE OF RI - 2022 AMOUNT: $ 536,777. 2023 AMOUNT: $ 300,262. GROSS FUNDRAISING INCOME - 2020 AMOUNT: $ 30,833. 2021 AMOUNT: $ 31,528. 2022 AMOUNT: $ 46,291. 2023 AMOUNT: $ 37,547. 2024 AMOUNT: $ 35,334. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 179888 709318 752837 136369 0 219131 219131 7015382 3926989 3088393 2790916 1529901 1261015 27550 27550 4596089 FINANCING LEASE LIABILITY 76845 76845 X 25430938 240562 240562 25190376 24555 -60627 -36072 25154304 25073674 60627 60627 25013047 24555 24555 25037602 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 TWO ADDITIONAL SIGNATORY SPECIAL NEEDS TRUSTS AND THOSE BALANCES ARE INCLUDED. ONE OF THE ACCOUNTS IS A COMBINATION OF BROKERAGE FIRM INVESTMENTS AND A CD AND THE OTHER IS A CHECKING ACCOUNT. NONE OF THESE ACCOUNTS ARE PART OF THE ORGANIZATION'S OPERATING INCOME OR EXPENSE. PART X, LINE 2: NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS SINCE THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION AS PROVIDED UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(3). THE INTERNAL REVENUE SERVICE (IRS) HAS CLASSIFIED THE AGENCY AS AN ORGANIZATION WHICH IS A PUBLIC CHARITY. 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 BELIEVES IT HAS TAKEN NO UNCERTAIN TAX POSITIONS. 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 -60,627. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, NETTED WITH REVENUE ON PAGE 1 60,627. VIRTUAL AUCTION 110784 78294 32490 735 1676 29776 JULIE DEROSIER 45TH ANNIVERSARY 19316 19316 4380 10685 4261 1 8877 6033 2844 2206 5148 400 1360 138977 103643 35334 735 1676 6586 15833 400 35397 60627 -25293 X X X 0 0 0 0 0 0 0 1 0 JULIANNE DEROSIER EXECUTIVE DIRECTOR 158894 0 38202 0 0 0 20202 0 23195 0 240493 0 0 0 CHRISTINE M KAVANAGH PRESIDENT/CEO 117123 0 39844 0 0 0 15908 0 9467 0 182342 0 0 0 LAURA DOSTER DIRECTOR OF FINANCE 110649 0 18216 0 0 0 13279 0 22213 0 164357 0 0 0 KERRI MARTIN NURSE 104080 0 11950 0 0 0 12154 0 24936 0 153120 0 0 0 PART I, LINE 7 BONUSES ARE AWARDED TO EMPLOYEES ACCORDING TO EMPLOYER DISCRETION. X GIFT CARDS 123 14748 FMV X DONATED AUCTION ITEMS 64 10618 FMV 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN (B) REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. 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 MADE TO THE ORGANIZATION'S FINANCE DIRECTOR. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL AUDIT.