Civic Intelligence

Discovery Living Inc

EIN 42-1082773 • 501(c)3 • Cedar Rapids, IA

Profile

Helping adults with intellectual disabilities live successful, satisying lives in the mainstream of the community.

Refreshing map…

1015 Old Marion Rd NECedar Rapids, IA 52402-5765

www.discoveryliving.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.33x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.25x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

39th percentile

0.8%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$195,113

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

38th percentile

1.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

5.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$12,502,367

Up $793,069 (+6.8%) from 2022

Liabilities

Up

$4,370,035

Up $326,138 (+8.1%) from 2022

Net Assets

Up

$8,132,332

Up $466,931 (+6.1%) from 2022

Revenue

Up

$15,793,621

Up $628,505 (+4.1%) from 2022

Expenses

Up

$15,362,213

Up $910,547 (+6.3%) from 2022

Net Income

Down

$431,408

Down $282,042 (-40%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $6,379,172Liabilities 2011: $2,654,623Net Assets 2011: $3,724,5492011Assets 2012: $6,120,760Liabilities 2012: $2,351,547Net Assets 2012: $3,769,2132012Assets 2013: $6,281,342Liabilities 2013: $2,536,590Net Assets 2013: $3,744,7522013Assets 2014: $6,407,908Liabilities 2014: $2,659,728Net Assets 2014: $3,748,1802014Assets 2015: $6,816,005Liabilities 2015: $3,028,685Net Assets 2015: $3,787,3202015Assets 2016: $6,883,005Liabilities 2016: $2,828,149Net Assets 2016: $4,054,8562016Assets 2017: $7,313,612Liabilities 2017: $3,357,100Net Assets 2017: $3,956,5122017Assets 2018: $8,199,018Liabilities 2018: $3,492,574Net Assets 2018: $4,706,4442018Assets 2019: $9,076,751Liabilities 2019: $3,405,208Net Assets 2019: $5,671,5432019Assets 2020: $10,181,498Liabilities 2020: $3,799,955Net Assets 2020: $6,381,5432020Assets 2021: $11,574,233Liabilities 2021: $4,578,312Net Assets 2021: $6,995,9212021Assets 2022: $11,709,298Liabilities 2022: $4,043,897Net Assets 2022: $7,665,4012022Assets 2023: $12,502,367Liabilities 2023: $4,370,035Net Assets 2023: $8,132,3322023

Highlighted filing

2023

Assets$12,502,367
Liabilities$4,370,035
Net Assets$8,132,332

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,030,0102011Revenue 2012: $6,567,567Expenses 2012: $6,511,125Net Income 2012: $56,4422012Expenses 2013: $6,952,8692013Revenue 2014: $7,795,383Expenses 2014: $7,819,544Net Income 2014: -$24,1612014Revenue 2015: $8,065,479Expenses 2015: $8,018,116Net Income 2015: $47,3632015Revenue 2016: $8,416,310Expenses 2016: $8,143,177Net Income 2016: $273,1332016Revenue 2017: $8,596,120Expenses 2017: $8,729,685Net Income 2017: -$133,5652017Revenue 2018: $9,963,790Expenses 2018: $9,240,287Net Income 2018: $723,5032018Revenue 2019: $11,296,626Expenses 2019: $10,348,442Net Income 2019: $948,1842019Revenue 2020: $12,046,946Expenses 2020: $11,336,946Net Income 2020: $710,0002020Revenue 2021: $13,220,185Expenses 2021: $12,728,178Net Income 2021: $492,0072021Revenue 2022: $15,165,116Expenses 2022: $14,451,666Net Income 2022: $713,4502022Revenue 2023: $15,793,621Expenses 2023: $15,362,213Net Income 2023: $431,4082023

Highlighted filing

2023

Revenue$15,793,621
Expenses$15,362,213
Net Income$431,408

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$12.5$4.37$8.13$15.8$15.4$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$4.04$7.67$15.2$14.5$0.71
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$4.58$7.00$13.2$12.7$0.49
2020Summary only. Only limited summary data is available for this year.$10.2$3.80$6.38$12.0$11.3$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.08$3.41$5.67$11.3$10.3$0.95
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$3.49$4.71$9.96$9.24$0.72
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$3.36$3.96$8.60$8.73$0.13
2016Detailed filing. Detailed filing data is available for this year.$6.88$2.83$4.05$8.42$8.14$0.27
2015Detailed filing. Detailed filing data is available for this year.$6.82$3.03$3.79$8.07$8.02$0.05
2014Detailed filing. Detailed filing data is available for this year.$6.41$2.66$3.75$7.80$7.82$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$2.54$3.74$6.95
2012Summary only. Only limited summary data is available for this year.$6.12$2.35$3.77$6.57$6.51$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$2.65$3.72$6.03
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 4, 2023
Return Version
2021v4.2
Gross Receipts
$15,169,111
Mission and Program Overview

Mission

Provide individualized, life-long support to adults with developmental disabilities in the setting of their choice by promoting growth, success, and satisfaction through life experiences.

Support adults w/ intellectual disabilities in living successful,satisfying lives in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,785,803$6,706,655▼ $79,148
Savings and Temporary Cash Investments$2,522,765$3,038,595▲ $515,830
Accounts Receivable$1,519,196$1,144,104▼ $375,092
Prepaid Expenses and Deferred Charges$162,987$216,800▲ $53,813
Cash and Non-Interest-Bearing Accounts$5,642$5,600▼ $42
Total Assets$11,574,233$11,709,298▲ $135,065
Other Assets Total$577,840$597,544▲ $19,704
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,037,871$2,910,353▼ $127,518
Accounts Payable and Accrued Expenses$954,371$683,485▼ $270,886
Tax Exempt Bond Liabilities$563,394$450,059▼ $113,335
Deferred Revenue$22,676$0▼ $22,676
Total Liabilities$4,578,312$4,043,897▼ $534,415
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,995,921$7,665,401▲ $669,480
Total Net Assets Fund Balance$6,995,921$7,665,401▲ $669,480
Total Liabilities and Net Assets / Fund Balance$11,574,233$11,709,298▲ $135,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,969,882$2,601,635$7,571,517
Equipment$656,996$1,186,243$1,843,239
Land$1,079,777-$1,079,777
Other Assets Org$597,544--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hebl RobertExecutive DirectorFT$158,046$13,486$171,532
Carpenter GeorgeDirector of FinanceFT$119,386$10,763$130,149
Saddoris CarolEmployeeFT$106,513$10,074$116,587
Roseberry MissyDirector of FinanceFT$26,978-$26,978

Board Members and Trustees

NameTitle
Clark CraigPresident
Schmitt PatVice President
Cunningham AnneDirector
Duppong DenisDirector
Gibney JeffDirector
Knapp WilliamDirector
Lewis JimDirector
Murdoch-poe LeighDirector
Nelson JamesDirector
Olson ScottDirector
Savoy RalphDirector
Stallman MikeDirector
Varvaris FrankDirector
Volz KarenSecretary
Banyas DanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,668,647
Program Service Revenue
$13,465,540
Investment Income
$-3,796
Other Revenue
$34,725
All Other Contributions
$505,273
Change in Net Assets
$713,450

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$25,000
Other Non Cash Contri Table180$2,340
Other Non Cash Contri Table14$2,100
Other Non Cash Contri Table1$1,000
Other Non Cash Contri Table18$648
Other Non Cash Contri Table1$644
Other Non Cash Contri Table10$480
Other Non Cash Contri Table34$360
Other Non Cash Contri Table10$330
Other Non Cash Contri Table1$200
Other Non Cash Contri Table15$175
Other Non Cash Contri Table1$50
Total Noncash Contributions286$33,327

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,165,115
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-43,971
Total Revenue per Audited Statements
$15,121,144
Total Revenue per Form 990
$15,165,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,488,006
Other Expenses$1,963,660
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,044,785$377,816-$9,422,601
Other Employee Benefits$1,655,441$131,409-$1,786,850
Payroll Taxes$668,991$49,468-$718,459
Occupancy$502,449$6,025-$508,474
Depreciation Depletion$412,781$24,517-$437,298
Current Officers, Directors, Trustees, and Key Employees$114,919$317,157-$432,076
Travel$234,766$30,798-$265,564
Interest$141,111$7,068-$148,179
Office Expenses$115,131$28,783-$143,914
Pension Plan Contributions$117,898$10,122-$128,020
Insurance$81,927$7,572-$89,499
Fees for Services Accounting-$70,482-$70,482
All Other Expenses$42,836$9,696-$52,532
Other Expenses$40,369$30,008-$40,369
Conferences and Meetings$20,570$16,920-$37,490
Fees for Services Other-$20,264-$20,264
Advertising-$8,754-$8,754
Total Functional Expenses$13,304,807$1,146,859$0$14,451,666

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,451,666
Total Expenses per Audited Statements$14,451,666
Total Expenses per Form 990$14,451,666
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
BLinn County Ia2009-12-01$2,000,000LOAN CONSOLIDATION
ALinn County Ia2012-05-24$432,000LOAN CONSOLIDATION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
B$2,000,000-$1,769,578$10,806
A$432,000-$175,901$12,500

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
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, Part VI, Section A, Line 8B

The committees are not policy making committees. The committees meet, gather information, and report back to the board on their findings. The full board will vote, if necessary, on any actions that the committees bring to the board. Minutes are taken at the monthly board meetings.

Form 990, Part VI, Section B, Line 11B

The 990 is prepared by an independent accounting firm. Once prepared the form 990 will be provided to the finance committee for their review prior to being distributed to the full board for review and discussion at a regularly scheduled board meeting.

Form 990, Part VI, Section B, Line 12C

All board members and employees are covered by the conflict of interest policy. All contracts and requests for payments are reviewed for potential conflicts of interest. The executive director, along with the director of finance, review transactions to see if there is a potential for a conflict of interest. Actions are guided by our corporate compliance plan and conflict of interest - board of directors policy. If a conflict were deemed to have arisen, any member in conflict would abstain from any discussion or vote related to the matter in conflict. Board members are required to review office of inspector general corporate compliance videos, with the most recent review occurring in december 2021.

Form 990, Part VI, Section B, Line 15

The executive director makes annual benefit and compensation recommendations that are reviewed by the board of directors finance and insurance committees. Once the review is complete and benefits and compensation specifics are agreed upon, this information goes to the full board of directors for their review, input, and approval.this process was last completed in 2022. Form 990, part vi, section b, line 15b: the board of directors executive committee is provided an annual wage and compensation survey conducted by the iowa association of community providers (iacp). This data is utilized to help make salary and compensation determinations that are consistent with market dynamics. This process was last completed in 2022.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Discovery Living Inc
EIN
42-1082773
Phone
3193787470
Address
1015 OLD MARION RD NE, CEDAR RAPIDS, IA 52402-5765

Signing Officer

Name
Robert Hebl
Title
Executive Director
Phone
3193787470
Signed
2023-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Hebl
Formed
1981
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
265
Volunteers
25

Preparer

Firm
Cliftonlarsonallen Llp
Address
600 3RD AVE SE STE 300, CEDAR RAPIDS, IA 52401
Preparer
David Little
Phone
3193632697
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in beneficial interest in assets held by a community foundation -43,971.

FORM 990, PART XII, LINE 2C:

No change from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar section of the iowa income tax law, which provides income tax exemption for corporations organized and operated exclusively for religious, charitable, or educational purposes. The internal revenue service has not classified the organization as a private foundation. The organization files information returns in the u.s. Federal jurisdiction. The organization follows the accounting standard for evaluating uncertain tax positions and has determined that it is not required to record a liability related to uncertain tax positions at june 30, 2022 and 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in beneficial interest in assets held by a community foundation -43,971.

Raw XML AppendixShowing 400 of 744 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE ORGANIZATION PROVIDES SUPPORTED COMMUNITY LIVING SERVICES TO ADULTS WHO HAVE AN INTELLECTUAL DISABILITY. INDIVIDUALS SERVED ARE FREQUENTLY CHALLENGED BY MULTIPLE DISABILITIES, WHICH MAY INCLUDE VISUAL, HEARING AND/OR AMBULATORY LIMITATIONS. SUPPORT SERVICES ARE BUILT AROUND THE INDIVIDUAL'S WANTS AND NEEDS. THIS YEAR THE ORGANIZATION PROVIDED SERVICES TO 150 INDIVIDUALS. INDIVIDUALS SERVED WERE PRIMARILY FROM LINN COUNTY, IOWA. THE AGE RANGE OF THE PEOPLE SERVED IS FROM 20 TO 80 AND THE PRIMARY SOURCE OF SERVICE FUNDING IS VIA THE MEDICAID HOME AND COMMUNITY BASED SERVICES PROGRAM. SERVICES INCLUDE ASSISTANCE AND TRAINING WITH COMMUNITY INTEGRATION, HYGIENE, MONEY MANAGEMENT, SOCIAL INTERACTIONS, DOMESTIC DUTIES, HEALTH AND SAFETY, AND VOCATIONAL SKILL ACQUISITION. SERVICE SUPPORTS ARE INDIVIDUALIZED AND INTENDED TO ALLOW THE INDIVIDUAL SERVED TO BE AN ACTIVE MEMBER OF THEIR COMMUNITY.
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