Civic Intelligence

Tlc Operations Inc.

990 • Fiscal year 2019 • EIN 56-1949972

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 29, 2020

739 Chappell DriveRaleigh, NC 27606

(919) 832-3909

Siviq Scores

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

Liabilities / Assets

100th percentile

2.53x

Higher debt load relative to assets than 100% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.16x

Higher debt load relative to revenue than 55% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Net Margin

13th percentile

-8.3%

Higher net margin than 13% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$132,495

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Asset Growth

13th percentile

-6.9%

Faster asset growth than 13% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

16%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$615,995

Down $45,985 (-6.9%) from 2018

Net Assets

Down

-$941,425

Down $781,799 (-490%) from 2018

Liabilities

Up

$1,557,420

Up $735,814 (+90%) from 2018

Revenue

Up

$9,475,026

Up $1,338,621 (+16%) from 2018

Expenses

Up

$10,256,825

Up $1,262,819 (+14%) from 2018

Net Income

Up

-$781,799

Up $75,802 (+8.8%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $739,216Liabilities 2011: $629,129Net Assets 2011: $110,0872011Assets 2012: $733,910Liabilities 2012: $460,459Net Assets 2012: $273,4512012Assets 2013: $848,265Liabilities 2013: $694,679Net Assets 2013: $153,5862013Assets 2014: $753,394Liabilities 2014: $760,785Net Assets 2014: -$7,3912014Assets 2015: $781,793Liabilities 2015: $849,564Net Assets 2015: -$67,7712015Assets 2016: $986,340Liabilities 2016: $815,077Net Assets 2016: $171,2632016Assets 2017: $778,884Liabilities 2017: $645,371Net Assets 2017: $133,5132017Assets 2018: $661,980Liabilities 2018: $821,606Net Assets 2018: -$159,6262018Assets 2019: $615,995Liabilities 2019: $1,557,420Net Assets 2019: -$941,4252019Assets 2020: $910,721Liabilities 2020: $1,116,262Net Assets 2020: -$205,5412020Assets 2021: $1,673,295Liabilities 2021: $2,520,022Net Assets 2021: -$846,7272021Assets 2022: $2,558,381Liabilities 2022: $1,961,865Net Assets 2022: $596,5162022Assets 2023: $593,499Liabilities 2023: $1,022,639Net Assets 2023: -$429,1402023Assets 2024: $1,050,016Liabilities 2024: $1,762,050Net Assets 2024: -$712,0342024

Highlighted filing

2019

Assets$615,995
Liabilities$1,557,420
Net Assets-$941,425

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,474,0192011Expenses 2012: $8,661,5062012Revenue 2013: $7,555,567Expenses 2013: $8,640,248Net Income 2013: -$1,084,6812013Revenue 2014: $7,634,212Expenses 2014: $8,773,106Net Income 2014: -$1,138,8942014Revenue 2015: $7,471,757Expenses 2015: $8,182,321Net Income 2015: -$710,5642015Revenue 2016: $8,017,016Expenses 2016: $8,609,353Net Income 2016: -$592,3372016Revenue 2017: $8,249,103Expenses 2017: $8,973,212Net Income 2017: -$724,1092017Revenue 2018: $8,136,405Expenses 2018: $8,994,006Net Income 2018: -$857,6012018Revenue 2019: $9,475,026Expenses 2019: $10,256,825Net Income 2019: -$781,7992019Revenue 2020: $11,554,221Expenses 2020: $10,818,337Net Income 2020: $735,8842020Revenue 2021: $10,446,064Expenses 2021: $9,962,774Net Income 2021: $483,2902021Revenue 2022: $9,225,006Expenses 2022: $10,030,992Net Income 2022: -$805,9862022Revenue 2023: $9,360,286Expenses 2023: $10,282,665Net Income 2023: -$922,3792023Revenue 2024: $10,113,413Expenses 2024: $11,231,010Net Income 2024: -$1,117,5972024

Highlighted filing

2019

Revenue$9,475,026
Expenses$10,256,825
Net Income-$781,799
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 29, 2020
Return Version
2018v3.2
Gross Receipts
$9,475,026
Mission and Program Overview

Mission

To empower individuals of all abilities to live their fullest life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$349,878$433,559▲ $83,681
Prepaid Expenses and Deferred Charges$175,622$94,355▼ $81,267
Cash and Non-Interest-Bearing Accounts$136,430$79,105▼ $57,325
Land, Buildings, and Equipment, Net-$7,593-
Total Assets$661,980$615,995▼ $45,985
Other Assets Total$50$1,383▲ $1,333
Liabilities
Accounts Payable and Accrued Expenses$816,284$996,547▲ $180,263
Other Liabilities-$560,798-
Mortgage Notes Payable Secured by Investment Property$5,322$75▼ $5,247
Total Liabilities$821,606$1,557,420▲ $735,814
Net Assets / Fund Balance
Unrestricted Net Assets$-159,626$-941,425▼ $781,799
Total Net Assets Fund Balance$-159,626$-941,425▼ $781,799
Total Liabilities and Net Assets / Fund Balance$661,980$615,995▼ $45,985
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Holly RichardPres. & CEOFT$120,884$11,611$132,495
Heather BrewerCPOFT$87,487-$87,487
Kimberly WilliamsCOOFT$56,986$6,134$63,120
Revenue and Support

Revenue Composition

Contributions and Grants
$1,415,652
Program Service Revenue
$8,048,410
Investment Income
$819
Other Revenue
$10,145
Change in Net Assets
$-781,799

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,475,026
Total Revenue per Audited Statements
$9,475,026
Total Revenue per Form 990
$9,475,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,373,452
Other Expenses$2,883,373
Total Fundraising Expense$525,152
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,902,710$587,809$277,218$5,767,737
Other Employee Benefits$683,333$65,703$24,554$773,590
Fees for Services Other$270,488$203,077$69,803$543,368
Occupancy$520,308$17,552$224$538,084
All Other Expenses$435,373$72,154$8,337$515,864
Payroll Taxes$359,357$47,264$22,083$428,704
Current Officers, Directors, Trustees, and Key Employees$267,769$31,590$14,695$314,054
Fees for Services Accounting$137,886$103,522$35,583$276,991
Other Expenses$151,136$10,491$1,900$163,527
Pension Plan Contributions$78,911$7,596$2,860$89,367
Insurance$74,665$9,621$2,316$86,602
Travel$44,259$6,572$7,719$58,550
Office Expenses$21,492$14,410$12,975$48,877
Fees for Services Lobbying$23,647$17,754$6,103$47,504
Fees for Services Legal$5,438$4,083$1,403$10,924
Interest$7,723$223-$7,946
Total Functional Expenses$8,491,100$1,240,573$525,152$10,256,825

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,256,825
Total Expenses per Audited Statements$10,256,825
Total Expenses per Form 990$10,256,825
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dana DorrohOwner/familyBusinessNo-
Jonathan AndersonOwnerBusinessNo-
Michael KrannitzOwnerBusinessNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Loan$560,798
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the form 990 is provided to the organization's board of directors for review and approval prior to filing the return.

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

It is expected that directors, trustees, or key employees will disclose any interests that could give rise to conflicts at any time that a real or perceived conflict is recognized. Each individual is mandated to disclose any conflicts of interest that have arisen during the periodic board meetings that are held at least five times a year. If any potential conflict anywhere in the corporate structure would be known to the collective officers and directors of the entire consolidated tammy lynn center group of entities, specific inquiry, action, and documentation would occur.

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

The executive committee of tammy lynn center, inc., reviews the performance of the ceo and determines the ceo's compensation. The chairman of tammy lynn center, inc., makes inquiries into compensation packages of other ceo's in comparable organizations and shared that information with executive committee members in the process of determining annual performance wage adjustment for the ceo. Additionally, review of comparable ceo compensation is available through 990s posted to guidestar.org.

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

The president/ceo reviews the performance of the officers and other employees of the organization for purposes of determining appropriate compensation levels for tlc operations, inc. Employees. Inquiry is made into compensation packages of other comparable organizations through trade resources. The president/ceo also relies upon a salary matrix pre-approved by the organization as well as her considerable expertise and trade experience in determining reasonableness of merit or other increases for employees.

Form 990, Page 6, Part VI, Line 19

Interested persons may visit the organization website or contact the office to request public disclosure documents.

Form 990, Part VII

According to the bylaws, tlc operations, inc. Has one director on its board. As disclosed on sch. R, the organization, while an independent legal entity with its own tax exempt standing under i.r.c. 501(c)(3), is a member of a controlled group of organizations under a parent organization, tammy lynn center, inc. (ein: 56-1949970). The president & chief executive officer (ceo), holly richard, left the organization after the fiscal year ended. Wallace g. Daniel, jr. Became the organization's interim president & ceo after 6/30/19 and therefore, is not reported on part vii.

Filing and Contact Details

Filer

Filer Name
Tlc Operations Inc
EIN
56-1949972
Phone
9198323909
Address
739 CHAPPELL DRIVE, RALEIGH, NC 27606

Signing Officer

Name
Wallace G Daniel Jr
Title
Interim Pres. & CEO
Phone
9198323909
Signed
2020-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wallace G Daniel Jr
Formed
1995
Legal Domicile
Nc
Voting Board Members
1
Independent Board Members
0
Employees
269
Volunteers
432

Preparer

Firm
Langdon & Company Llp
Address
223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer
Susan Dean
Phone
9196621001
Supplemental Narrative

Additional Explanations

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

Home & community based services - the center trains care providers to provide care in the homes of parents of children and adults who have developmental disabilies. Early intervention - the center provides comprehensive individualized in-home pediatric therapies, home training programs and family support services to children birth to three years old and are at risk or who have developmental disabilities. Therapy services - the center utilizes an interdisciplinary approach, involving team members from different disciplines working collaboratively to perform assessments, diagnose and develop intervention plans.

Financial Statement Notes

Schedule D, Page 3, Part X

The center evaluates any uncertain tax positions. Accordingly, the center's policy is to record a liability for any tax position taken that is beneficial to the center, including any related interest and penalties, when it is more likely than not the position of management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2019.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt094355
IRS990/PrincipalOfficerNm0WALLACE G DANIEL JR
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IRS990/ProgramServiceRevenueGrp/Desc0ICF/IID RESIDENTIAL
IRS990/ProgramServiceRevenueGrp/Desc1COMMUNITY RESIDENTIAL
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IRS990/ProgramServiceRevenueGrp/Desc3THERAPY SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4EARLY INTERVENTION
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2727232
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY RESIDENTIAL - SUPERVISED LIVING RESIDENTIAL SERVICES IN FOUR COMMUNITY GROUP HOMES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01117224
IRS990/ProgSrvcAccomActy3Grp/Desc0DAY SERVICES - THE CENTER PROVIDES SPECIAL EDUCATION AND RELATED SERVICES, INCLUDING NURSING SERVICES, BEFORE AND AFTER SCHOOL CARE FOR CHILDREN WITH SEVERE AND PROFOUND DEVELOPMENTAL DISABILITIES AND MEDICALLY COMPLEX ISSUES, AS WELL AS A SUMMER PROGRAM FOR SCHOOL AGED CHILDREN AND SUMMER CAMP FOR YOUNG CHILDREN WITH AUTISM AND SIMILAR CONDITIONS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOME & COMMUNITY BASED SERVICES - THE CENTER TRAINS CARE PROVIDERS TO PROVIDE CARE IN THE HOMES OF PARENTS OF CHILDREN AND ADULTS WHO HAVE DEVELOPMENTAL DISABILIES. EARLY INTERVENTION - THE CENTER PROVIDES COMPREHENSIVE INDIVIDUALIZED IN-HOME PEDIATRIC THERAPIES, HOME TRAINING PROGRAMS AND FAMILY SUPPORT SERVICES TO CHILDREN BIRTH TO THREE YEARS OLD AND ARE AT RISK OR WHO HAVE DEVELOPMENTAL DISABILITIES. THERAPY SERVICES - THE CENTER UTILIZES AN INTERDISCIPLINARY APPROACH, INVOLVING TEAM MEMBERS FROM DIFFERENT DISCIPLINES WORKING COLLABORATIVELY TO PERFORM ASSESSMENTS, DIAGNOSE AND DEVELOP INTERVENTION PLANS.
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TAMMY LYNN MEMORIAL FOUNDATION INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesAmt047504
IRS990ScheduleC/OtherActivitiesInd0true
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ENGAGED CONSULTANTS TO ATTEND VARIOUS LOBBYING ACTIVITIES THROUGHOUT THE YEAR.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleC/TotalLobbyingExpendituresAmt047504
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesSubtotalAmt010256825
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0560798
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY LOAN
IRS990ScheduleD/RevenueSubtotalAmt09475026
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER EVALUATES ANY UNCERTAIN TAX POSITIONS. ACCORDINGLY, THE CENTER'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE CENTER, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt010256825
IRS990ScheduleD/TotalLiabilityAmt0560798
IRS990ScheduleD/TotalRevenuePerForm990Amt09475026
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09475026
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010256825
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DANA DORROH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MICHAEL KRANNITZ

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.05$1.76$0.71$10.1$11.2$1.12
2023Detailed filing. Detailed filing data is available for this year.$0.59$1.02$0.43$9.36$10.3$0.92
2022Detailed filing. Detailed filing data is available for this year.$2.56$1.96$0.60$9.23$10.0$0.81
2021Detailed filing. Detailed filing data is available for this year.$1.67$2.52$0.85$10.4$9.96$0.48
2020Detailed filing. Detailed filing data is available for this year.$0.91$1.12$0.21$11.6$10.8$0.74
2019Detailed filing. Detailed filing data is available for this year.$0.62$1.56$0.94$9.48$10.3$0.78
2018Detailed filing. Detailed filing data is available for this year.$0.66$0.82$0.16$8.14$8.99$0.86
2017Detailed filing. Detailed filing data is available for this year.$0.78$0.65$0.13$8.25$8.97$0.72
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.82$0.17$8.02$8.61$0.59
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.85$0.07$7.47$8.18$0.71
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.76$0.01$7.63$8.77$1.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.69$0.15$7.56$8.64$1.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.46$0.27$8.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.63$0.11$8.47