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Nonprofiteer
← ACTION FOR A BETTER COMMUNITY INC

Form 990 for tax year 2023

Filed by ACTION FOR A BETTER COMMUNITY INC.

Totals

Total revenue
$22,572,566
Total expenses
$22,800,498
Contributions and grants received
$21,334,705
Grants paid
$971,508
Program service revenue
$1,036,681
Investment income
-$8,190
Other revenue
$209,370
Total assets, end of year
$9,977,293
Total liabilities, end of year
$10,658,291
Net assets or fund balances, end of year
-$680,998
Program services expenses (Part IX)
$21,281,266
Management and general expenses
$1,519,232
Fundraising expenses
$0
Program service expenses (Part III)
$21,281,266

Program services were 93.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $100,000

  • 1e · Government grants (contributions)

    $20,470,801

  • 1f · All other contributions, gifts and grants

    $763,904

  • 1g · Noncash contributions included above

    $143,738

  • 2a · Program service revenue: SERVICE FEES

    total $1,036,681 · related or exempt $1,036,681

  • 7b · Less cost or other basis and sales expenses

    other assets $8,190

  • 7c · Gain or loss

    other assets -$8,190

  • 7d · Net gain or loss

    total -$8,190 · excluded -$8,190

  • 11a · Other revenue: OWNER INVESTMENT

    total $105,062 · excluded $105,062

  • 11b · Other revenue: OTHER REVENUE

    total $104,308 · excluded $104,308

  • 11e · Other revenue, total

    $209,370

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $971,508 · program services $971,508

  • 5 · Compensation of officers, directors and key employees

    total $399,836 · program services $367,283 · management and general $32,553

  • 7 · Other salaries and wages

    total $10,740,122 · program services $9,865,709 · management and general $874,413

  • 8 · Pension plan contributions

    total $416,015 · program services $382,909 · management and general $33,106

  • 9 · Other employee benefits

    total $1,985,855 · program services $1,827,823 · management and general $158,032

  • 10 · Payroll taxes

    total $857,207 · program services $788,992 · management and general $68,215

  • 11b · Fees: legal

    total $13,805 · program services $13,172 · management and general $633

  • 11c · Fees: accounting

    total $41,527 · program services $39,623 · management and general $1,904

  • 11g · Fees: other

    total $717,374 · program services $686,174 · management and general $31,200

  • 12 · Advertising and promotion

    total $66,367 · program services $48,234 · management and general $18,133

  • 14 · Information technology

    total $199,025 · program services $181,814 · management and general $17,211

  • 16 · Occupancy

    total $2,256,875 · program services $2,112,459 · management and general $144,416

  • 17 · Travel

    total $40,863 · program services $38,754 · management and general $2,109

  • 19 · Conferences, conventions and meetings

    total $197,952 · program services $197,578 · management and general $374

  • 20 · Interest

    total $33,026 · program services $1,387 · management and general $31,639

  • 22 · Depreciation, depletion and amortization

    total $178,669 · program services $162,471 · management and general $16,198

  • 23 · Insurance

    total $275,569 · program services $251,011 · management and general $24,558

  • 24a · Other expenses: SUPPLIES

    total $1,150,519 · program services $1,134,823 · management and general $15,696

  • 24b · Other expenses: TRANSPORTATION

    total $830,631 · program services $830,373 · management and general $258

  • 24c · Other expenses: EQUIPMENT

    total $592,552 · program services $550,216 · management and general $42,336

  • 24d · Other expenses: FOOD

    total $425,493 · program services $422,009 · management and general $3,484

  • 24e · All other expenses

    total $409,708 · program services $406,944 · management and general $2,764

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,526,108 · end of year $153,218

  • 3 · Pledges and grants receivable

    beginning of year $1,285,069 · end of year $1,540,753

  • 4 · Accounts receivable

    beginning of year $110,294 · end of year $169,086

  • 8 · Inventories for sale or use

    beginning of year $53,715 · end of year $71,730

  • 9 · Prepaid expenses and deferred charges

    beginning of year $40,364 · end of year $68,249

  • 10a · Land, buildings and equipment: cost or other basis

    $2,996,349

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,331,511

  • 10c · Land, buildings and equipment, net

    beginning of year $799,446 · end of year $664,838

  • 15 · Other assets

    beginning of year $8,765,961 · end of year $7,309,419

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,632,375 · end of year $1,736,753

  • 19 · Deferred revenue

    beginning of year $2,039,566 · end of year $958,706

  • 23 · Secured mortgages and notes payable

    beginning of year $150,760 · end of year $86,885

  • 24 · Unsecured notes and loans payable

    beginning of year $420,999 · end of year $364,929

  • 25 · Other liabilities

    beginning of year $8,817,782 · end of year $7,511,018

  • 27 · Net assets without donor restrictions

    beginning of year -$581,525 · end of year -$781,998

  • 28 · Net assets with donor restrictions

    beginning of year $101,000 · end of year $101,000

Mission and programs · 2023

Mission

ACTION FOR A BETTER COMMUNITY IS A COMMUNITY ACTION AGENCY THAT PROMOTES AND PROVIDES OPPORTUNITIES FOR LOW-INCOME INDIVIDUALS AND FAMILIES TO BECOME SELF-SUFFICIENT.

  • EARLY CHILDHOOD SERVICES: A FEDERALLY FUNDED PROGRAM THAT PROVIDES EARLY CHILDHOOD DEVELOPMENT SERVICES TO LOW-INCOME CHILDREN AND THEIR FAMILIES. THE PROGRAM SERVICES OVER 1,400 CHILDREN PER DAY. THE PROGRAM ENCOURAGES HEALTHY CHILD DEVELOPMENT, SUPPORTS PARENTAL ROLES, AND PROMOTES SELF-SUFFICIENCY. ADDITIONAL FUNDING IS RECEIVED FROM THE NY UNIVERSAL PRE-K PROGRAM.

    Expenses $13,489,390 · Grants $799,533

  • COMMUNITY BASED SERVICES: THESE PROGRAMS ARE DESIGNED TO WORK WITH THEIR CUSTOMERS AND WITH OTHER AGENCIES TO SERVE THE COMMUNITY'S HEALTH AND ECONOMIC SELF-SUFFICIENCY NEEDS. WITH THE GOAL OF SELF-SUFFICIENCY IN MIND, THE PROGRAM STRENGTHENS THE CLIENT'S NETWORKS AND SUPPORT SERVICES SO THAT ALL NECESSARY STEPS ARE TAKEN TOWARDS SELF-SUFFICIENCY.

    Expenses $4,940,472 · Grants $171,975 · Revenue $1,036,681

  • WEATHERIZATION AND ENERGY CONSERVATION SERVICES: THE GOAL OF THIS PROGRAM IS TO SERVICE LOW-INCOME HOUSEHOLDS TO REDUCE THE AMOUNT OF HOUSEHOLD ENERGY CONSUMPTION AND COSTS ASSOCIATED WITH IT. THIS PROGRAM INCLUDES BASIC AND ENHANCED WEATHERIZATION SERVICES AND EMERGENCY HEATING OR REPLACEMENT.

    Expenses $1,435,115

  • ALLOCATED DIRECT COSTS

    Expenses $1,416,289

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • VALERIE DOUGLAS ANDERSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • BRAD RYE

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • DELORIES GRIFFIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • LEVERETT COPELAND

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • KELSEA KAGARISE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • FREDDIE HINES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • ISAAC ELLIOTT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • ARTHUR B GLASER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • LEE ALICE LIGGINS

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • MICHAEL J JOHNSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • MITCH GRUBER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • PATRICIA LLOYD

    CHIEF OPERATION OFFICER

    Total calculated
    $150,798
    From this org
    $121,068
    From related orgs
    $0
    Other
    $29,730
    Hours/week
    37.5 + 1 related

    Schedule J breakdown matched by us

    Base
    $121,068
    Bonus
    $0
    Other
    $0
    Deferred
    $6,157
    Nontaxable benefits
    $23,573
    Filer's total
    $150,798

  • PATRICIA STEVENS

    1ST VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • DR KEITH B JENKINS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • CORINDA REAVES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • RHONDA MORIEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • TIMOTHY FLAHERTY

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • CHARLES REAVES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • VIRGINIA MCLNTYRE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • DAVID C SCOTT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • ROSE BONNICK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • ERIC BINAZESKI

    DIRECTOR OF FINANCE

    Total calculated
    $115,958
    From this org
    $110,575
    From related orgs
    $0
    Other
    $5,383
    Hours/week
    37.5 + 1 related

  • JEROME UNDERWOOD

    PRESIDENT & CEO

    Total calculated
    $200,109
    From this org
    $168,193
    From related orgs
    $0
    Other
    $31,916
    Hours/week
    37.5 + 1 related

    Schedule J breakdown matched by us

    Base
    $168,193
    Bonus
    $0
    Other
    $0
    Deferred
    $6,707
    Nontaxable benefits
    $25,209
    Filer's total
    $200,109

  • WILLIAM PORTER

    DIRECTOR OF BUSINESS SERVICES

    Total calculated
    $106,293
    From this org
    $101,331
    From related orgs
    $0
    Other
    $4,962
    Hours/week
    37.5 + 1 related

  • SHARON MINIGAN

    V.P. OF EARLY CHILDHOOD SERVICES

    Total calculated
    $122,866
    From this org
    $106,340
    From related orgs
    $0
    Other
    $16,526
    Hours/week
    37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE COMPENSATION OF THE CEO USING COMPARABILITY DATA. THE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE CEO AND SALARY INCREASES OF STAFF AS A GROUP INCLUDING SENIOR MANAGEMENT STAFF AS PART OF ANNUAL BUDGET APPROVAL. CEO AND SENIOR MANAGEMENT SALARIES ARE BASED ON REVIEW OF ROCHESTER BUSINESS ALLIANCE SALARY SURVEY AND OTHER THIRD PARTY COMPARABLE DATA.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
17 July 2025
IRS schema version
2023v6.0
Source object
202532109349300413

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