Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $119,085

• 2a · Program service revenue: FEES FOR SERVICES

  total $922,688 · related or exempt $922,688

• 11a · Other revenue: OTHER

  total $57,923 · related or exempt $57,923

• 11b · Other revenue: GAIN ON LEASE TERMINAT

  total $33,608 · related or exempt $33,608

• 11e · Other revenue, total

  $91,531

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $113 · program services $113

• 5 · Compensation of officers, directors and key employees

  total $57,503 · program services $7,469 · management and general $42,565 · fundraising $7,469

• 7 · Other salaries and wages

  total $758,524 · program services $650,321 · management and general $92,427 · fundraising $15,776

• 9 · Other employee benefits

  total $41,360 · program services $33,391 · management and general $6,803 · fundraising $1,166

• 10 · Payroll taxes

  total $63,690 · program services $51,420 · management and general $10,475 · fundraising $1,795

• 11a · Fees: management

  total $4,982 · program services $270 · management and general $4,712

• 12 · Advertising and promotion

  total $7,309 · program services $7,309

• 13 · Office expenses

  total $10,949 · program services $5,183 · management and general $5,766

• 16 · Occupancy

  total $236,104 · program services $176,798 · management and general $59,306

• 19 · Conferences, conventions and meetings

  total $4,827 · program services $4,827

• 20 · Interest

  total $1,881 · program services $1,881

• 22 · Depreciation, depletion and amortization

  total $7,906 · program services $7,906

• 23 · Insurance

  total $3,905 · program services $3,905

• 24a · Other expenses: DUES, LICENSES, AND FEE

  total $128,303 · program services $127,665 · management and general $638

• 24b · Other expenses: CAFE OPERATIONS

  total $30,084 · program services $30,084

• 24c · Other expenses: EQUIPMENT REPAIRS AND M

  total $27,775 · program services $23,483 · management and general $4,292

• 24d · Other expenses: TRANSPORTATION

  total $10,765 · program services $10,765

• 24e · All other expenses

  total $4,893 · program services $4,031 · management and general $862

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $254,009 · end of year $232,993

• 4 · Accounts receivable

  beginning of year $86,722 · end of year $54,876

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,966 · end of year $69

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

  $55,344

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

  $20,770

• 10c · Land, buildings and equipment, net

  beginning of year $42,480 · end of year $34,574

• 15 · Other assets

  beginning of year $1,530,816 · end of year $38,824

• 17 · Accounts payable and accrued expenses

  beginning of year -$17,665 · end of year -$8,780

• 19 · Deferred revenue

  beginning of year $35,661 · end of year $0

• 25 · Other liabilities

  beginning of year $3,526,862 · end of year $2,266,550

• 27 · Net assets without donor restrictions

  beginning of year -$1,628,865 · end of year -$1,896,534

• 28 · Net assets with donor restrictions

  end of year $100

The filer's explanations (Part III)

PART I, LINE 3

THE BOARD REVIEWS SALARIES OF TOP OFFICIALS FROM OTHER COMPARABLE NON-PROFIT ORGANIZATIONS. THEY THEN DISCUSS COMPENSATION PACKAGES AND VOTE ON WHETHER OR NOT TO APPROVE.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CUP CAFE LLC

  HELP TEACH YOUNG ADULTS WITH AUTISM TO LEARN CUSTOMER SERVICE SKILLS · NY

  Directly controlled by ELIJA TRANSITIONAL PROGRAMS & SERVICES