Civic Intelligence

Lower Shore Friends Inc

EIN 52-1967333 • 501(c)3 • Salisbury, MD

Profile

To develop individuals with psychiatric disabilities in a self-support and advocacy network and to provide rights and empowerment to consumers.

207 Maryland Avenue Ste 5Salisbury, MD 21801
Siviq Scores

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

Liabilities / Assets

92nd percentile

0.91x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

38th percentile

-3.9%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

-8.5%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

6.4%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$125,495

Up $19,156 (+18%) from 2023

Liabilities

Up

$123,575

Up $27,195 (+28%) from 2023

Net Assets

Down

$1,920

Down $8,039 (-81%) from 2023

Revenue

Up

$293,969

Up $16,392 (+5.9%) from 2023

Expenses

Up

$302,008

Up $13,556 (+4.7%) from 2023

Net Income

Up

-$8,039

Up $2,836 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $3,895Liabilities 2010: $1,212Net Assets 2010: $2,6832010Assets 2011: $7,142Liabilities 2011: $2,801Net Assets 2011: $4,3412011Assets 2012: $4,510Liabilities 2012: $3,582Net Assets 2012: $9282012Assets 2013: $25,818Liabilities 2013: $1,853Net Assets 2013: $23,9652013Assets 2014: $24,100Liabilities 2014: $5,187Net Assets 2014: $18,9132014Assets 2015: $23,983Liabilities 2015: $11,714Net Assets 2015: $12,2692015Assets 2016: $18,440Liabilities 2016: $8,783Net Assets 2016: $9,6572016Assets 2017: $19,335Liabilities 2017: $14,233Net Assets 2017: $5,1022017Assets 2018: $14,048Liabilities 2018: $14,566Net Assets 2018: -$5182018Assets 2019: $76,499Liabilities 2019: $81,048Net Assets 2019: -$4,5492019Assets 2020: $19,358Liabilities 2020: $25,637Net Assets 2020: -$6,2792020Assets 2021: $55,790Liabilities 2021: $27,538Net Assets 2021: $28,2522021Assets 2022: $116,211Liabilities 2022: $95,377Net Assets 2022: $20,8342022Assets 2023: $106,339Liabilities 2023: $96,380Net Assets 2023: $9,9592023Assets 2024: $125,495Liabilities 2024: $123,575Net Assets 2024: $1,9202024

Highlighted filing

2024

Assets$125,495
Liabilities$123,575
Net Assets$1,920

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $163,8572010Revenue 2011: $161,050Expenses 2011: $159,392Net Income 2011: $1,6582011Expenses 2012: $180,7192012Expenses 2013: $185,5582013Revenue 2014: $187,968Expenses 2014: $193,020Net Income 2014: -$5,0522014Revenue 2015: $185,643Expenses 2015: $192,287Net Income 2015: -$6,6442015Revenue 2016: $195,116Expenses 2016: $197,728Net Income 2016: -$2,6122016Revenue 2017: $192,178Expenses 2017: $196,733Net Income 2017: -$4,5552017Revenue 2018: $200,212Expenses 2018: $205,832Net Income 2018: -$5,6202018Revenue 2019: $203,898Expenses 2019: $207,929Net Income 2019: -$4,0312019Revenue 2020: $210,641Expenses 2020: $212,371Net Income 2020: -$1,7302020Revenue 2021: $257,110Expenses 2021: $222,579Net Income 2021: $34,5312021Revenue 2022: $260,937Expenses 2022: $268,355Net Income 2022: -$7,4182022Revenue 2023: $277,577Expenses 2023: $288,452Net Income 2023: -$10,8752023Revenue 2024: $293,969Expenses 2024: $302,008Net Income 2024: -$8,0392024

Highlighted filing

2024

Revenue$293,969
Expenses$302,008
Net Income-$8,039

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$1.24$0.02$2.94$3.02$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.96$0.10$2.78$2.88$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.95$0.21$2.61$2.68$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.28$0.28$2.57$2.23$0.35
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.26$0.06$2.11$2.12$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.81$0.05$2.04$2.08$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.15$0.01$2.00$2.06$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.14$0.05$1.92$1.97$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.09$0.10$1.95$1.98$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.12$0.12$1.86$1.92$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.05$0.19$1.88$1.93$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.02$0.24$1.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$1.81
2011Summary only. Only limited summary data is available for this year.$0.07$0.03$0.04$1.61$1.59$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$1.64
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.2
Gross Receipts
$277,364
Mission and Program Overview

Mission

To develop individuals with psychiatric disabilities in a self-support and advocacy network and to provide rights and empowerment to consumers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$585$35,143▲ $34,558
Cash and Non-Interest-Bearing Accounts$18,023$19,897▲ $1,874
Total Assets$19,358$55,790▲ $36,432
Other Assets Total$750$750→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,000--
Deferred Revenue-$19,939-
Accounts Payable and Accrued Expenses$5,637$7,599▲ $1,962
Total Liabilities$25,637$27,538▲ $1,901
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-6,279$28,252▲ $34,531
Total Net Assets Fund Balance$-6,279$28,252▲ $34,531
Total Liabilities and Net Assets / Fund Balance$19,358$55,790▲ $36,432

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,469$858$34,327
Other Land Buildings$1,674$7,352$9,026
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wilmore SterlingExecutive DirectorFT$53,344$3,388$56,732

Board Members and Trustees

NameTitle
Lennell WheatfallPresident
Barbara AveryVice President
Betty Jo LewisDirector
Jackie NelsonDirector
Janine ShowellDirector
John WeberDirector
Michele RobbinsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$250,656
Program Service Revenue
$0
Investment Income
$6,004
Other Revenue
$450
Change in Net Assets
$34,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$257,110
Total Revenue per Audited Statements
$257,110
Total Revenue per Form 990
$257,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$140,201
Other Expenses$82,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,680$6,520-$65,200
Current Officers, Directors, Trustees, and Key Employees$50,863$5,652-$56,515
Occupancy$34,084$3,786-$37,870
Fees for Services Accounting$12,525$1,392-$13,917
Payroll Taxes$8,834$982-$9,816
Other Employee Benefits$7,803$867-$8,670
Other Expenses$4,343$96-$4,439
Insurance$2,716$302-$3,018
Travel$1,342--$1,342
Conferences and Meetings$1,270--$1,270
Depreciation Depletion$1,000$111-$1,111
Office Expenses$889$99-$988
Advertising$446--$446
Total Functional Expenses$202,772$19,807$0$222,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$222,579
Total Expenses per Audited Statements$222,579
Total Expenses per Form 990$222,579
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

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the executive director and the board of directors before filing with the irs.

Form 990, Part VI, Section C, Line 19

The governing documents, financial statements and form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lower Shore Friends Inc
EIN
52-1967333
Phone
4103342173
Address
207 MARYLAND AVENUE STE 5, Salisbury, MD 21801

Signing Officer

Name
Wilmore Sterling
Title
Executive Director
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lennell Wheatfall
Formed
1995
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
6

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Financial Statement Notes

X 2

Footnote for uncertain tax position under fin 48 lower shore friends, inc. Is exempt from federal income tax under section 501 c 3 of the internal revenue code. As of june 30, 2021, and 2020, lower shore friends, inc. Had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements under asc 740. Further, no interest or penalties have been accrued or charged to expense. The organizations informational return filings are subject to audit by internal revenue service, generally for three years after filing.

Raw XML AppendixShowing 400 of 404 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/OtherSalariesAndWagesGrp/ProgramServicesAmt058680
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0982
IRS990/PayrollTaxesGrp/ProgramServicesAmt08834
IRS990/PayrollTaxesGrp/TotalAmt09816
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LENNELL WHEATFALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0210567
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010
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IRS990/PYTotalRevenueAmt0210641
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IRS990/ReconcilationRevenueExpnssAmt034531
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0189717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01054365
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IRS990ScheduleA/PublicSupportTotal170Amt01054365
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0858
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IRS990ScheduleD/ExpensesSubtotalAmt0222579
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01674
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07352
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09026
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleD/RevenueSubtotalAmt0257110
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOOTNOTE FOR UNCERTAIN TAX POSITION UNDER FIN 48 LOWER SHORE FRIENDS, INC. IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 C 3 OF THE INTERNAL REVENUE CODE. AS OF JUNE 30, 2021, AND 2020, LOWER SHORE FRIENDS, INC. HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS UNDER ASC 740. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE. THE ORGANIZATIONS INFORMATIONAL RETURN FILINGS ARE SUBJECT TO AUDIT BY INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER FILING.
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IRS990ScheduleD/TotalRevenuePerForm990Amt0257110
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-6279
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028252
IRS990/TotalOtherCompensationAmt03388
IRS990/TotalProgramServiceExpensesAmt0202772
IRS990/TotalReportableCompFromOrgAmt053344
IRS990/TotalRevenueGrp/ExclusionAmt04
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257110
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055790
IRS990/TravelGrp/ProgramServicesAmt01342
IRS990/TravelGrp/TotalAmt01342
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0207 MARYLAND AVE STE 5
IRS990/USAddress/CityNm0SALISBURY
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILMORE STERLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER SHORE FRIENDS INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0521967333
ReturnHeader/Filer/PhoneNum04103342173
ReturnHeader/Filer/USAddress/AddressLine1Txt0207 MARYLAND AVENUE STE 5
ReturnHeader/Filer/USAddress/CityNm0Salisbury
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021801
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alta CPA Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt059 Franklin St 2nd Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Annapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021401
ReturnHeader/PreparerPersonGrp/PhoneNum04103495101
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Griffith
ReturnHeader/ReturnTs02022-05-13T12:13:32-00:00

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