Civic Intelligence

Lower Shore Friends Inc.

990 • Fiscal year 2015 • EIN 52-1967333

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 29, 2016

207 Maryland Ave 5Salisbury, MD 21801

(410) 334-2173

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.49x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

32nd percentile

-3.6%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

88th percentile

$36,490

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 19.7% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

44th percentile

-0.5%

Faster asset growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

46th percentile

-1.2%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$23,983

Down $117 (-0.5%) from 2014

Net Assets

Down

$12,269

Down $6,644 (-35%) from 2014

Liabilities

Up

$11,714

Up $6,527 (+126%) from 2014

Revenue

Down

$185,643

Down $2,325 (-1.2%) from 2014

Expenses

Down

$192,287

Down $733 (-0.4%) from 2014

Net Income

Down

-$6,644

Down $1,592 (-32%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$23,983
Liabilities$11,714
Net Assets$12,269

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$185,643
Expenses$192,287
Net Income-$6,644
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 29, 2016
Return Version
2014v6.0
Gross Receipts
$185,643
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$19,202$14,129▼ $5,073
Cap Stk Tr Prin Current Funds$18,913$12,269▼ $6,644
Cash and Non-Interest-Bearing Accounts-$8,956-
Prepaid Expenses and Deferred Charges$750$750→ $0
Accounts Receivable$148--
Pledges and Grants Receivable$4,000$148▼ $3,852
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$24,100$23,983▼ $117
Liabilities
Unsecured Notes Loans Payable-$8,000-
Accounts Payable and Accrued Expenses$3,953$3,714▼ $239
Other Liabilities$1,234$0▼ $1,234
Total Liabilities$5,187$11,714▲ $6,527
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,913$12,269▼ $6,644
Total Liabilities and Net Assets / Fund Balance$24,100$23,983▼ $117

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,129$42,050$56,179
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wilmore SterlingExecutive DirectorFT$36,490$36,490

Board Members and Trustees

NameTitle
Lennell WheatfallPresident
Barbara AveryVice President
Betty Jo LewisDirector
Bruce BillingsDirector
Janine ShowellDirector
John WeberDirector
Kimberly ThomasDirector
Mary StimisDirector
Michele RobbinsDirector
Vicki StaplecampSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$184,522
Program Service Revenue
$1,105
Investment Income
$16
Other Revenue
$0
Change in Net Assets
$-6,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$185,643
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$185,643
Total Revenue per Form 990
$185,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,684
Other Expenses$77,603
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,194--$78,194
Current Officers, Directors, Trustees, and Key Employees$36,490--$36,490
Occupancy$36,444--$36,444
Fees for Services Accounting$15,865--$15,865
All Other Expenses$5,201--$5,201
Depreciation Depletion-$5,073-$5,073
Insurance$2,881--$2,881
Other Expenses$2,188--$2,188
Advertising$478--$478
Interest$294--$294
Total Functional Expenses$187,214$5,073$0$192,287

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$192,287
Total Expenses per Audited Statements$192,287
Total Expenses per Form 990$192,287
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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

A copy of the 990 is available to the executive director prior to filing the 990.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements, and the conflict of interest policy are available from the organization upon request.

Filing and Contact Details

Filer

Filer Name
Lower Shore Friends Inc
EIN
52-1967333
Phone
4103342173
Address
207 MARYLAND AVE 5, SALISBURY, MD 21801

Signing Officer

Name
Wilmore Sterling
Title
Executive Director
Phone
4103342173
Signed
2016-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wilmore Sterling
Formed
1995
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Firm
Tgm Group LLC
Address
955 MT HERMON RD, SALISBURY, MD 21804-5105
Preparer
Chris a Hall CPA
Phone
4107421328
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Process has not changed from teh prior year.

Financial Statement Notes

PART X, LINE 2:

As of june 30, 2015, lower shore friends, inc. Has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

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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/MissionDesc0LOWER SHORE FRIENDS, INC. IS A NON-PROFIT PEER SUPPORT AND ADVOCACY PROGRAM. IT IS OUR BELIEF THAT EVERYONE IS ENTITLED TO LIVE LIFE TO THE FULLEST. WE DO NOT DISCRIMINATE WITH REGARD TO DISABILITY, RACE, COLOR, SEX, AGE, NATIONAL ORIGIN, VETERAN'S STATUS, OR SEXUAL PREFERENCE. WITH THIS IN MIND, WE ARE DEDICATED TO PROVIDING PEER SUPPORT AND ADVOCACY FOR THE MENTAL HEALTH CONSUMERS OF THE LOWER EASTERN SHORE OF MARYLAND INCLUDING SOMERSET, WICOMICO, AND WORCESTER COUNTIES.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0186961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0187403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0177040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0160273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0896199
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0896199
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0184522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0186961
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0187403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0177040
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0160273
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0896199
IRS990ScheduleA/TotalSupportAmt0896199
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt014129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056179
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0192287
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0185643
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS OF JUNE 30, 2015, LOWER SHORE FRIENDS, INC. HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014129
IRS990ScheduleD/TotalExpensesPerForm990Amt0192287
IRS990ScheduleD/TotalRevenuePerForm990Amt0185643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0185643
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0192287
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS AVAILABLE TO THE EXECUTIVE DIRECTOR PRIOR TO FILING THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS HAS NOT CHANGED FROM TEH PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt024100
IRS990/TotalAssetsEOYAmt023983
IRS990/TotalAssetsGrp/BOYAmt024100
IRS990/TotalAssetsGrp/EOYAmt023983
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0184522
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05073
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187214
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192287
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05187
IRS990/TotalLiabilitiesEOYAmt011714
IRS990/TotalLiabilitiesGrp/BOYAmt05187
IRS990/TotalLiabilitiesGrp/EOYAmt011714
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018913
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012269
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01105
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01105
IRS990/TotalProgramServiceExpensesAmt0187214
IRS990/TotalProgramServiceRevenueAmt01105
IRS990/TotalReportableCompFromOrgAmt036490
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01121
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185643
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023983
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0207 MARYLAND AVE 5
IRS990/USAddress/CityNm0SALISBURY
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021801
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LOWERSHOREFRIENDS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILMORE STERLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04103342173
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER SHORE FRIENDS INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0521967333
ReturnHeader/Filer/PhoneNum04103342173
ReturnHeader/Filer/USAddress/AddressLine1Txt0207 MARYLAND AVE 5
ReturnHeader/Filer/USAddress/CityNm0SALISBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264777527
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TGM GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0955 MT HERMON RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALISBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0218045105
ReturnHeader/PreparerPersonGrp/PhoneNum04107421328
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS A HALL CPA
ReturnHeader/ReturnTs02016-03-09T14:31:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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