Civic Intelligence

Tlc Operations Inc.

990 • Fiscal year 2020 • EIN 56-1949972

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 23, 2021

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

97th percentile

1.23x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • NTEE P • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

21st percentile

0.10x

Higher debt load relative to revenue than 21% of similar nonprofits.

2020 filings • NTEE P • $10M-$25M nonprofits • Source year 2020

Net Margin

61st percentile

6.4%

Higher net margin than 61% of similar nonprofits.

2020 filings • NTEE P • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

31st percentile

$140,346

Higher top officer pay than 31% of similar nonprofits.

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

2020 filings • NTEE P • $10M-$25M nonprofits • Source year 2020

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2020 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

2020 filings • NTEE P • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$910,721

Up $294,726 (+48%) from 2019

Net Assets

Up

-$205,541

Up $735,884 (+78%) from 2019

Liabilities

Down

$1,116,262

Down $441,158 (-28%) from 2019

Revenue

Up

$11,554,221

Up $2,079,195 (+22%) from 2019

Expenses

Up

$10,818,337

Up $561,512 (+5.5%) from 2019

Net Income

Up

$735,884

Up $1,517,683 (+194%) from 2019

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

2020

Assets$910,721
Liabilities$1,116,262
Net Assets-$205,541

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

2020

Revenue$11,554,221
Expenses$10,818,337
Net Income$735,884
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 23, 2021
Return Version
2019v5.0
Gross Receipts
$11,554,221
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$79,105$490,295▲ $411,190
Accounts Receivable$433,559$267,001▼ $166,558
Prepaid Expenses and Deferred Charges$94,355$151,531▲ $57,176
Land, Buildings, and Equipment, Net$7,593--
Total Assets$615,995$910,721▲ $294,726
Other Assets Total$1,383$1,894▲ $511
Liabilities
Accounts Payable and Accrued Expenses$996,547$795,569▼ $200,978
Other Liabilities$560,798--
Mortgage Notes Payable Secured by Investment Property$75$320,693▲ $320,618
Total Liabilities$1,557,420$1,116,262▼ $441,158
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-941,425$-205,541▲ $735,884
Total Net Assets Fund Balance$-941,425$-205,541▲ $735,884
Total Liabilities and Net Assets / Fund Balance$615,995$910,721▲ $294,726
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Holly RichardPres. & CEOFT$128,788$11,558$140,346
Wallace G Daniel JrInterim PresFT$96,120$5,194$101,314
Heather BrewerCPOFT$93,513$6,799$100,312
Kimberly WilliamsPres. & COOFT$83,471$6,379$89,850
Revenue and Support

Revenue Composition

Contributions and Grants
$1,936,603
Program Service Revenue
$8,298,980
Investment Income
$649
Other Revenue
$1,317,989
All Other Contributions
$597
Change in Net Assets
$735,884

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,554,221
Total Revenue per Audited Statements
$11,554,221
Total Revenue per Form 990
$11,554,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,061,102
Other Expenses$2,757,235
Total Fundraising Expense$578,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,185,563$682,533$262,291$6,130,387
Other Employee Benefits$825,646$86,750$34,770$947,166
Fees for Services Other$464,383$46,556$111,379$622,318
Payroll Taxes$410,351$55,371$21,568$487,290
All Other Expenses$399,513$34,751$13,203$447,467
Occupancy$382,380$30,151-$412,531
Current Officers, Directors, Trustees, and Key Employees$326,584$42,232$16,278$385,094
Fees for Services Accounting$206,189$20,671$49,453$276,313
Other Expenses$139,406$12,190$15,048$166,644
Pension Plan Contributions$96,903$10,181$4,081$111,165
Insurance$74,366$9,140$2,017$85,523
Office Expenses$31,041$13,580$10,293$54,914
Fees for Services Lobbying$34,702$3,479$8,323$46,504
Travel$42,025$1,835$2,189$46,049
Interest-$13,361-$13,361
Fees for Services Legal$7,191$721$1,725$9,637
Total Functional Expenses$9,124,307$1,115,655$578,375$10,818,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,818,337
Total Expenses per Audited Statements$10,818,337
Total Expenses per Form 990$10,818,337
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-
Tina KrebsOwnerBusinessNo-
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 35% controlled entity
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 memorial foundation, inc., reviews the performance of the ceo and determines the ceo's compensation. The chairman of tammy lynn memorial foundation, 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. The interim president & chief executive officer (ceo), wallace g. Daniel, jr., left the organization after the fiscal year ended. Sarah crawford became the organization's ceo after 6/30/20 and therefore, is not reported on part vii. Sarah is reported as the principal officer and signer on the tax return.

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
Sarah Crawford
Title
CEO
Phone
9198323909
Signed
2021-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Crawford
Formed
1995
Legal Domicile
Nc
Voting Board Members
1
Independent Board Members
0
Employees
298
Volunteers
364

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

Tlc evaluates any uncertain tax positions. Accordingly, tlc's policy is to record a liability for any tax position taken that is beneficial to tlc, 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, 2020 or 2019.

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IRS990/ProgramServiceRevenueGrp/Desc1COMMUNITY RESIDENTIAL
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01251208
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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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IRS990/PYTotalRevenueAmt09475026
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IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05926370
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TAMMY LYNN MEMORIAL FOUNDATION INC
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IRS990ScheduleC/MediaAdvertisementsInd0false
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IRS990ScheduleC/OtherActivitiesAmt046504
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/TotalLobbyingExpendituresAmt046504
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/ExpensesSubtotalAmt010818337
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt011554221
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TLC EVALUATES ANY UNCERTAIN TAX POSITIONS. ACCORDINGLY, TLC'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO TLC, 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, 2020 OR 2019.

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