Civic Intelligence

Disability Solutions for Independent Living Inc.

990 • Fiscal year 2023 • EIN 20-1755435

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 27, 2024

119 South Palmetto Ave 180Daytona Beach, FL 32114

(386) 255-1812

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$238,403

Up $31,645 (+15%) from 2022

Net Assets

Down

$154,501

Down $3,530 (-2.2%) from 2022

Liabilities

Up

$83,902

Up $35,175 (+72%) from 2022

Revenue And Expenses

Revenue

Up

$872,094

Up $220,959 (+34%) from 2022

Expenses

Up

$875,624

Up $225,039 (+35%) from 2022

Net Income

Down

-$3,530

Down $4,080 (-742%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $177,756Liabilities 2011: $31,826Net Assets 2011: $145,9302011Assets 2012: $202,893Liabilities 2012: $24,529Net Assets 2012: $178,3642012Assets 2013: $186,908Liabilities 2013: $28,633Net Assets 2013: $158,2752013Assets 2014: $186,763Liabilities 2014: $33,459Net Assets 2014: $153,3042014Assets 2015: $193,724Liabilities 2015: $35,983Net Assets 2015: $157,7412015Assets 2016: $177,578Liabilities 2016: $40,282Net Assets 2016: $137,2962016Assets 2017: $184,662Liabilities 2017: $25,925Net Assets 2017: $158,7372017Assets 2018: $196,541Liabilities 2018: $32,694Net Assets 2018: $163,8472018Assets 2019: $215,269Liabilities 2019: $43,269Net Assets 2019: $172,0002019Assets 2020: $198,545Liabilities 2020: $37,804Net Assets 2020: $160,7412020Assets 2021: $195,143Liabilities 2021: $37,662Net Assets 2021: $157,4812021Assets 2022: $206,758Liabilities 2022: $48,727Net Assets 2022: $158,0312022Assets 2023: $238,403Liabilities 2023: $83,902Net Assets 2023: $154,5012023Assets 2024: $182,802Liabilities 2024: $54,007Net Assets 2024: $128,7952024

Highlighted filing

2023

Assets$238,403
Liabilities$83,902
Net Assets$154,501

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $465,9402011Expenses 2012: $367,1952012Revenue 2013: $380,836Expenses 2013: $400,925Net Income 2013: -$20,0892013Revenue 2014: $383,188Expenses 2014: $388,159Net Income 2014: -$4,9712014Revenue 2015: $417,644Expenses 2015: $413,207Net Income 2015: $4,4372015Revenue 2016: $380,661Expenses 2016: $401,106Net Income 2016: -$20,4452016Revenue 2017: $451,566Expenses 2017: $430,125Net Income 2017: $21,4412017Revenue 2018: $491,026Expenses 2018: $485,916Net Income 2018: $5,1102018Revenue 2019: $518,319Expenses 2019: $510,166Net Income 2019: $8,1532019Revenue 2020: $590,727Expenses 2020: $601,986Net Income 2020: -$11,2592020Revenue 2021: $677,801Expenses 2021: $681,061Net Income 2021: -$3,2602021Revenue 2022: $651,135Expenses 2022: $650,585Net Income 2022: $5502022Revenue 2023: $872,094Expenses 2023: $875,624Net Income 2023: -$3,5302023Revenue 2024: $1,139,399Expenses 2024: $1,165,105Net Income 2024: -$25,7062024

Highlighted filing

2023

Revenue$872,094
Expenses$875,624
Net Income-$3,530
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 27, 2024
Return Version
2023v5.0
Gross Receipts
$872,094
Mission and Program Overview

Mission

Part iii, line 1 to maximize the leadership, empowerment, independence and productivity of individuals with disabilities to promote and attain intergration and inclusion in all aspects of our society through community education, information and referral, independent living skills training, and individual and system advocacy for people with disabilities of all ages.

Part i, line 1 to empower people with disabilities to attain equal opportunities in society by providing training, education, advocacy, and resources needed to live independently.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$132,703$192,360▲ $59,657
Cash and Non-Interest-Bearing Accounts$35,766$28,565▼ $7,201
Land, Buildings, and Equipment, Net$25,390$16,242▼ $9,148
Savings and Temporary Cash Investments$7,635$635▼ $7,000
Prepaid Expenses and Deferred Charges$5,264$601▼ $4,663
Total Assets$206,758$238,403▲ $31,645
Liabilities
Accounts Payable and Accrued Expenses$48,727$83,902▲ $35,175
Total Liabilities$48,727$83,902▲ $35,175
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$124,793$154,501▲ $29,708
Net Assets With Donor Restrictions$33,238--
Total Net Assets Fund Balance$158,031$154,501▼ $3,530
Total Liabilities and Net Assets / Fund Balance$206,758$238,403▲ $31,645

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$9,987$61,217$71,204
Equipment$6,255$22,481$28,736

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$7,636-▲ $1-$7,637
2022$7,635-▲ $1-$7,636
2021$7,634-▲ $1-$7,635
2020$7,633-▲ $1-$7,634
2019$7,632-▲ $1-$7,633
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ciawanda McdonaldCEOFT$89,140$17,285$106,425
Diane SiebertCFOFT$56,982$18,267$75,249

Board Members and Trustees

NameTitle
Cassandra JessieChairperson
Brian SeeberPast Chairma
Katie KellyVice Chair
Mary TysonHr Liason
Haywood Charles MerrittTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$857,891
Program Service Revenue
$0
Investment Income
$4
Other Revenue
$14,199
All Other Contributions
$127,676
Change in Net Assets
$-3,530

Audited Revenue Reconciliation

Revenue per Audited Statements
$872,094
Revenue Not Reported on Form 990
$5,425
Total Revenue per Audited Statements
$877,519
Total Revenue per Form 990
$872,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$522,493
Other Expenses$353,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,523$45,812-$265,335
Current Officers, Directors, Trustees, and Key Employees$116,501$29,621-$146,122
Office Expenses$86,778$7,985-$94,763
Other Employee Benefits$51,987$29,643-$81,630
Occupancy$33,744$2,079-$35,823
Payroll Taxes$24,055$5,351-$29,406
All Other Expenses$12,726$3,999-$16,725
Insurance$9,744$3,329-$13,073
Conferences and Meetings$10,969--$10,969
Other Expenses$5,995$4,066-$10,061
Depreciation Depletion$8,756--$8,756
Fees for Services Accounting$7,500$1,100-$8,600
Travel$7,280--$7,280
Advertising$50--$50
Total Functional Expenses$728,799$146,825$0$875,624

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$881,049
Expenses per Audited Statements$875,624
Total Expenses per Form 990$875,624
Expenses Not Reported on Form 990$5,425
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A draft copy is provided to the board of directors for review and discussion before the filing of the 990 tax return.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is routinely reviewed and enforced at time of hire or appointment and updated annually.

Form 990, Page 6, Part VI, Line 15A

A committee of the board of directors reviews, evaluates, and makes recommendations to the entire board, which votes on the executive director's salary.

Form 990, Page 6, Part VI, Line 15B

Executive director submits salary recommendations to the board of directors for approval or amendment.

Form 990, Page 6, Part VI, Line 19

Disability solutions for independent living complies fully with florida's public records law and the "sunshine law". Any documents are available to the public for review and request to have print outs are at the requestor's expense. Any identifying information related to a consumer that receives services from the agency will be blacked out of the requested documents in order to comply with confidentiality.

Filing and Contact Details

Filer

Filer Name
Disability Solutions for
EIN
20-1755435
Phone
3862551812
Address
119 SOUTH PALMETTO AVE 180, DAYTONA BEACH, FL 32114

Signing Officer

Name
Ciawanda Mcdonald
Title
CEO
Phone
3862551812
Signed
2024-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ciawanda Mcdonald
Formed
2005
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
15
Volunteers
5

Preparer

Firm
Moss Krusick & Associates LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Part iii, line 1 to empower people with disabilities to attain equal opportunities in society by providing training, education, advocacy, and resources needed to live independently.

Form 990, Page 1, Part I, Line 6

Volunteers are used in a variety of ways to facilitate programs and to assist in the office environment.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intent of the endowment is to further the mission of the agency.

Schedule D, Page 3, Part X

Disability solutions for independent living is exempt from income tax under section 501(c)(3) of the internal revenue code; therefore no income tax provision is required in the accompanying financial statements. Management has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported, and that no accruals for tax liabilities are necessary. Therefore, no reserves for uncertain income tax positions have been recorded.

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IRS990ScheduleA/PublicSupportPY170Pct00.99990
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0590650
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt07636
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt07634
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt022481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028736
IRS990ScheduleD/ExpensesNotReportedAmt05425
IRS990ScheduleD/ExpensesSubtotalAmt0875624
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09987
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt061217
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071204
IRS990ScheduleD/RevenueNotReportedAmt05425
IRS990ScheduleD/RevenueSubtotalAmt0872094
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENT OF THE ENDOWMENT IS TO FURTHER THE MISSION OF THE AGENCY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DISABILITY SOLUTIONS FOR INDEPENDENT LIVING IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE NO INCOME TAX PROVISION IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED ITS VARIOUS FEDERAL AND STATE FILING POSITIONS AND BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS ARE WELL DOCUMENTED AND SUPPORTED, AND THAT NO ACCRUALS FOR TAX LIABILITIES ARE NECESSARY. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016242
IRS990ScheduleD/TotalExpensesPerForm990Amt0875624
IRS990ScheduleD/TotalRevenuePerForm990Amt0872094
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART III, LINE 1 TO EMPOWER PEOPLE WITH DISABILITIES TO ATTAIN EQUAL OPPORTUNITIES IN SOCIETY BY PROVIDING TRAINING, EDUCATION, ADVOCACY, AND RESOURCES NEEDED TO LIVE INDEPENDENTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ARE USED IN A VARIETY OF WAYS TO FACILITATE PROGRAMS AND TO ASSIST IN THE OFFICE ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION BEFORE THE FILING OF THE 990 TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY IS ROUTINELY REVIEWED AND ENFORCED AT TIME OF HIRE OR APPOINTMENT AND UPDATED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS, EVALUATES, AND MAKES RECOMMENDATIONS TO THE ENTIRE BOARD, WHICH VOTES ON THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE DIRECTOR SUBMITS SALARY RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL OR AMENDMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DISABILITY SOLUTIONS FOR INDEPENDENT LIVING COMPLIES FULLY WITH FLORIDA'S PUBLIC RECORDS LAW AND THE "SUNSHINE LAW". ANY DOCUMENTS ARE AVAILABLE TO THE PUBLIC FOR REVIEW AND REQUEST TO HAVE PRINT OUTS ARE AT THE REQUESTOR'S EXPENSE. ANY IDENTIFYING INFORMATION RELATED TO A CONSUMER THAT RECEIVES SERVICES FROM THE AGENCY WILL BE BLACKED OUT OF THE REQUESTED DOCUMENTS IN ORDER TO COMPLY WITH CONFIDENTIALITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalContributionsAmt0857891
IRS990/TotalEmployeeCnt015
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146825
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0728799
IRS990/TotalFunctionalExpensesGrp/TotalAmt0875624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048727
IRS990/TotalLiabilitiesEOYAmt083902
IRS990/TotalLiabilitiesGrp/BOYAmt048727
IRS990/TotalLiabilitiesGrp/EOYAmt083902
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158031
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238403
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IRS990/TravelGrp/TotalAmt07280
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0119 SOUTH PALMETTO AVE 180
IRS990/USAddress/CityNm0DAYTONA BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032114
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DSIL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CIAWANDA MCDONALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03862551812
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DISABILITY SOLUTIONS FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDEPENDENT LIVING INC
ReturnHeader/Filer/BusinessNameControlTxt0DISA
ReturnHeader/Filer/EIN0201755435
ReturnHeader/Filer/PhoneNum03862551812
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 SOUTH PALMETTO AVE 180
ReturnHeader/Filer/USAddress/CityNm0DAYTONA BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032114
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593017072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS KRUSICK & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 S NEW YORK AVE STE 100

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.05$0.13$1.14$1.17$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.08$0.15$0.87$0.88$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.05$0.16$0.65$0.65$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.04$0.16$0.68$0.68$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.20$0.04$0.16$0.59$0.60$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.17$0.52$0.51$0.01
2018Summary only. Only limited summary data is available for this year.$0.20$0.03$0.16$0.49$0.49$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.03$0.16$0.45$0.43$0.02
2016Summary only. Only limited summary data is available for this year.$0.18$0.04$0.14$0.38$0.40$0.02
2015Summary only. Only limited summary data is available for this year.$0.19$0.04$0.16$0.42$0.41$0.00
2014Summary only. Only limited summary data is available for this year.$0.19$0.03$0.15$0.38$0.39$0.00
2013Summary only. Only limited summary data is available for this year.$0.19$0.03$0.16$0.38$0.40$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.02$0.18$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.03$0.15$0.47