Civic Intelligence

North Carolina Lions Incorporated

990 • Fiscal year 2014 • EIN 56-0890554

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 30, 2014

P O Box 3928673

(800) 662-7401

Siviq Scores

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

Liabilities / Assets

8th percentile

0.01x

Higher debt load relative to assets than 8% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

8th percentile

0.02x

Higher debt load relative to revenue than 8% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Net Margin

46th percentile

0.6%

Higher net margin than 46% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

28th percentile

$92,800

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2014 filings • NTEE P • $5M-$10M nonprofits • Source year 2014

Asset Growth

43rd percentile

-0.1%

Faster asset growth than 43% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

2.7%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2011 to 2014

Assets

Down

$6,288,939

Down $5,838 (-0.1%) from 2013

Net Assets

Up

$6,246,871

Up $27,998 (+0.5%) from 2013

Liabilities

Down

$42,068

Down $33,836 (-45%) from 2013

Revenue

$1,818,147

No earlier filing loaded for comparison.

Expenses

Up

$1,807,007

Up $174,456 (+11%) from 2013

Net Income

$11,140

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,784,003Liabilities 2011: $62,337Net Assets 2011: $5,721,6662011Assets 2012: $5,625,976Liabilities 2012: $47,156Net Assets 2012: $5,578,8202012Assets 2013: $6,294,777Liabilities 2013: $75,904Net Assets 2013: $6,218,8732013Assets 2014: $6,288,939Liabilities 2014: $42,068Net Assets 2014: $6,246,8712014Assets 2015: $6,266,332Liabilities 2015: $58,374Net Assets 2015: $6,207,9582015Assets 2016: $6,042,692Liabilities 2016: $73,746Net Assets 2016: $5,968,9462016Assets 2017: $5,757,000Liabilities 2017: $58,187Net Assets 2017: $5,698,8132017Assets 2018: $5,990,119Liabilities 2018: $92,039Net Assets 2018: $5,898,0802018Assets 2019: $5,851,859Liabilities 2019: $113,712Net Assets 2019: $5,738,1472019Assets 2020: $5,553,155Liabilities 2020: $47,899Net Assets 2020: $5,505,2562020Assets 2021: $6,052,278Liabilities 2021: $60,794Net Assets 2021: $5,991,4842021Assets 2022: $6,692,938Liabilities 2022: $110,062Net Assets 2022: $6,582,8762022Assets 2023: $6,928,184Liabilities 2023: $80,830Net Assets 2023: $6,847,3542023Assets 2024: $6,876,012Liabilities 2024: $81,166Net Assets 2024: $6,794,8462024Assets 2025: $6,741,889Liabilities 2025: $132,192Net Assets 2025: $6,609,6972025

Highlighted filing

2014

Assets$6,288,939
Liabilities$42,068
Net Assets$6,246,871

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,678,356Expenses 2011: $1,650,413Net Income 2011: $27,9432011Expenses 2012: $1,772,2572012Expenses 2013: $1,632,5512013Revenue 2014: $1,818,147Expenses 2014: $1,807,007Net Income 2014: $11,1402014Revenue 2015: $1,748,727Expenses 2015: $1,721,373Net Income 2015: $27,3542015Revenue 2016: $1,281,886Expenses 2016: $1,698,190Net Income 2016: -$416,3042016Revenue 2017: $1,462,580Expenses 2017: $1,815,496Net Income 2017: -$352,9162017Revenue 2018: $1,726,417Expenses 2018: $1,416,832Net Income 2018: $309,5852018Revenue 2019: $1,371,235Expenses 2019: $1,461,193Net Income 2019: -$89,9582019Revenue 2020: $1,138,398Expenses 2020: $1,278,531Net Income 2020: -$140,1332020Revenue 2021: $1,064,072Expenses 2021: $1,031,876Net Income 2021: $32,1962021Revenue 2022: $2,448,979Expenses 2022: $1,346,209Net Income 2022: $1,102,7702022Revenue 2023: $1,564,222Expenses 2023: $1,470,238Net Income 2023: $93,9842023Revenue 2024: $1,266,351Expenses 2024: $1,518,321Net Income 2024: -$251,9702024Revenue 2025: $1,709,376Expenses 2025: $1,811,433Net Income 2025: -$102,0572025

Highlighted filing

2014

Revenue$1,818,147
Expenses$1,807,007
Net Income$11,140
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 30, 2014
Return Version
2013v3.1
Gross Receipts
$2,908,149
Mission and Program Overview

Mission

Charitable activities and services for visually impaired families in north carolina.

Charitable activities and services for visually impaired families in north carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,758,792$3,019,784▲ $260,992
Investments in Publicly Traded Securities$1,364,790$1,487,554▲ $122,764
Cash and Non-Interest-Bearing Accounts$1,738,519$1,223,893▼ $514,626
Savings and Temporary Cash Investments$322,846--
Inventories for Sale or Use$62,405$61,564▼ $841
Accounts Receivable$25,060$32,403▲ $7,343
Prepaid Expenses and Deferred Charges$11,565$9,239▼ $2,326
Total Assets$6,294,777$6,288,939▼ $5,838
Other Assets Total$10,800$454,502▲ $443,702
Liabilities
Deferred Revenue$21,912$21,750▼ $162
Accounts Payable and Accrued Expenses$53,992$20,318▼ $33,674
Total Liabilities$75,904$42,068▼ $33,836
Net Assets / Fund Balance
Unrestricted Net Assets$3,146,387$3,563,924▲ $417,537
Permanently Rstr Net Assets$1,687,637$1,756,925▲ $69,288
Temporarily Rstr Net Assets$1,384,849$926,022▼ $458,827
Total Net Assets Fund Balance$6,218,873$6,246,871▲ $27,998
Total Liabilities and Net Assets / Fund Balance$6,294,777$6,288,939▼ $5,838

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,709,237$1,703,477$4,412,714
Equipment$176,656$1,117,949$1,294,605
Land$122,761-$122,761
Other Land Buildings$11,130$106,037$117,167
Other Assets Org$185,131--
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$1,254,806
Program Service Revenue
$263,751
Investment Income
$155,909
Other Revenue
$143,681
All Other Contributions
$1,254,806
Change in Net Assets
$11,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,818,147
Revenue Not Reported on Form 990
$52,107
Total Revenue per Audited Statements
$1,870,254
Total Revenue per Form 990
$1,818,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,039
Salaries, Compensation, and Employee Benefits$607,998
Grants and Similar Amounts Paid$425,970
Total Fundraising Expense$67,040
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$425,970--$425,970
Other Salaries and Wages$336,412$20,396$10,669$367,477
Depreciation Depletion$120,371$26,444$13,832$160,647
Other Employee Benefits$85,207$5,706$2,984$93,897
Current Officers, Directors, Trustees, and Key Employees$84,955$5,151$2,694$92,800
All Other Expenses$58,310$5,298$25,776$89,384
Occupancy$72,052--$72,052
Travel$54,731$5,805$3,037$63,573
Payroll Taxes$50,871$1,939$1,014$53,824
Office Expenses$29,665$5,059$2,647$37,371
Insurance$32,796$264$138$33,198
Other Expenses$28,901$2,138$1,118$32,157
Fees for Service Investment Mgmnt Fees$13,302$1,457$762$15,521
Fees for Services Accounting$12,245$1,152$603$14,000
Fees for Services Other$10,028$1,098$574$11,700
Information Technology$5,957$867$454$7,278
Conferences and Meetings$580$84$44$708
Total Functional Expenses$1,655,782$84,185$67,040$1,807,007

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,842,256
Expenses per Audited Statements$1,807,007
Total Expenses per Form 990$1,807,007
Expenses Not Reported on Form 990$35,249
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$142,023
Gaming Direct Expenses$35,249
Fundraising Gross Income$11,173
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
Backup withholding compliance
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
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, Page 6, Part VI, Line 6

STOCKHOLDERS

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

Copies of the form 990 are available to all of the governing body to review and ask questions concerning the form 990 before it is filed. The return is typically available at the time the audited financial statements are presented to the board for their review.

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

Formal procedures for the review of executive directors compensation are in place.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the general public upon request

Filing and Contact Details

Filer

EIN
56-0890554
Phone
8006627401

Signing Officer

Name
Steve Walker
Title
Executive Director
Phone
8006627401
Signed
2014-09-30

Organization Details

Formed
1947
Legal Domicile
Nc
Voting Board Members
31
Independent Board Members
31
Employees
55
Volunteers
500

Preparer

Preparer
Leon L Rives Ii
Phone
3362488281
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Public information program provides info to the public regarding needs of the visually handicapped & impaired with information about services available to them. Hearing aid bank provides hearing aids for the needy by repairing donated used hearing aids expenses 31,707 nc eye and human tissue bank is a clearinghouse for eye wills, eyes and other human organs expenses 13,809 educational grants provide college scholarships to sighted children of blind parents grants and allocations 13,500 expenses 21,379 canes and radios provide white cane walking sticks and radios to blind individuals grants and allocations 24,445 expenses 31,963 direct services provides support through grants to governor morehead school, division of services to the blind, radio reading services and other services to the blind and others grants and allocations 15,000 expenses 16,775 matching funds allocated to all services grants and allocations 247,122 expenses 80,547

Form 990, Part XI, Line 9

Expenses netted against revenue, part viii, line 9b 35,249 expenses netted against revenue, part viii, line 9b -35,249

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Expenses netted against revenue, part viii, line 9b 35,249

Schedule D, Page 4, Part XII, Line 2D

Expenses netted against revenue, part viii, line 9b 35,249

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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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt310
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2FIRST VICE P
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECOND VICE-
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt7COUNCIL CHAI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01947
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt011173
IRS990/GainOrLossGrp/OtherAmt0-10090
IRS990/GainOrLossGrp/SecuritiesAmt0105545
IRS990/GamingActivitiesInd0true
IRS990/GamingDirectExpensesAmt035249
IRS990/GamingGrossIncomeAmt0142023
IRS990/GoverningBodyVotingMembersCnt031
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0425970
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0425970
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0500
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01149708
IRS990/GrossReceiptsAmt02908149
IRS990/GrossRentsGrp/PersonalAmt01200
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt031
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0454
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0867
IRS990/InformationTechnologyGrp/ProgramServicesAmt05957
IRS990/InformationTechnologyGrp/TotalAmt07278
IRS990/InsuranceGrp/FundraisingAmt0138
IRS990/InsuranceGrp/ManagementAndGeneralAmt0264
IRS990/InsuranceGrp/ProgramServicesAmt032796
IRS990/InsuranceGrp/TotalAmt033198
IRS990/InventoriesForSaleOrUseGrp/BOYAmt062405
IRS990/InventoriesForSaleOrUseGrp/EOYAmt061564
IRS990/InvestmentIncomeGrp/ExclusionAmt060454
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt060454
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01364790
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01487554
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02927463
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02758792
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03019784
IRS990/LandBldgEquipCostOrOtherBssAmt05947247
IRS990/LegalDomicileStateCd0NC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt010590
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01044163
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CHARITABLE ACTIVITIES AND SERVICES FOR VISUALLY IMPAIRED FAMILIES IN NORTH CAROLINA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt06218873
IRS990/NetAssetsOrFundBalancesEOYAmt06246871
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt095455
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt095455
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt011173
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt011173
IRS990/NetIncomeFromGamingGrp/ExclusionAmt0106774
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt0106774
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt01200
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01200
IRS990/NetUnrlzdGainsLossesInvstAmt016858
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt072052
IRS990/OccupancyGrp/TotalAmt072052
IRS990/OfficeExpensesGrp/FundraisingAmt02647
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05059
IRS990/OfficeExpensesGrp/ProgramServicesAmt029665
IRS990/OfficeExpensesGrp/TotalAmt037371
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010800
IRS990/OtherAssetsTotalGrp/EOYAmt0454502
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02984
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05706
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt085207
IRS990/OtherEmployeeBenefitsGrp/TotalAmt093897
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc1FOOD PROVISIONS
IRS990/OtherExpensesGrp/Desc2OTHER CAMP DOGWOOD EXP
IRS990/OtherExpensesGrp/Desc3SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/FundraisingAmt0694
IRS990/OtherExpensesGrp/FundraisingAmt11118
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01327
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12138
IRS990/OtherExpensesGrp/ProgramServicesAmt099158
IRS990/OtherExpensesGrp/ProgramServicesAmt185478
IRS990/OtherExpensesGrp/ProgramServicesAmt248793
IRS990/OtherExpensesGrp/ProgramServicesAmt328901
IRS990/OtherExpensesGrp/TotalAmt0101179
IRS990/OtherExpensesGrp/TotalAmt185478
IRS990/OtherExpensesGrp/TotalAmt248793
IRS990/OtherExpensesGrp/TotalAmt332157
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/ExclusionAmt024534
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024534
IRS990/OtherRevenueTotalAmt024534
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010669
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0336412
IRS990/OtherSalariesAndWagesGrp/TotalAmt0367477
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01014
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01939
IRS990/PayrollTaxesGrp/ProgramServicesAmt050871
IRS990/PayrollTaxesGrp/TotalAmt053824
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01687637
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01756925
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011565
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09239
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEALS/USE OF CAMP
IRS990/ProgramServiceRevenueGrp/Desc1CAMPER FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONCESSION SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt09284
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0179387

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.74$0.13$6.61$1.71$1.81$0.10
2024Detailed filing. Detailed filing data is available for this year.$6.88$0.08$6.79$1.27$1.52$0.25
2023Detailed filing. Detailed filing data is available for this year.$6.93$0.08$6.85$1.56$1.47$0.09
2022Detailed filing. Detailed filing data is available for this year.$6.69$0.11$6.58$2.45$1.35$1.10
2021Detailed filing. Detailed filing data is available for this year.$6.05$0.06$5.99$1.06$1.03$0.03
2020Detailed filing. Detailed filing data is available for this year.$5.55$0.05$5.51$1.14$1.28$0.14
2019Detailed filing. Detailed filing data is available for this year.$5.85$0.11$5.74$1.37$1.46$0.09
2018Detailed filing. Detailed filing data is available for this year.$5.99$0.09$5.90$1.73$1.42$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.76$0.06$5.70$1.46$1.82$0.35
2016Summary only. Only limited summary data is available for this year.$6.04$0.07$5.97$1.28$1.70$0.42
2015Detailed filing. Detailed filing data is available for this year.$6.27$0.06$6.21$1.75$1.72$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.29$0.04$6.25$1.82$1.81$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.29$0.08$6.22$1.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.05$5.58$1.77
2011Summary only. Only limited summary data is available for this year.$5.78$0.06$5.72$1.68$1.65$0.03