Civic Intelligence

Marion-Dillon County Board of Disabilities and Special Needs

EIN 57-0855319 • 501(c)3 • Dillon, SC

Pub. 78 Eligible

Profile

To provide services for persons with special needs

PO Box 2072Dillon, SC 29536

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

1.58x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

1.19x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$112,331

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

4.1%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$6,780,838

Up $884,975 (+15%) from 2024

Liabilities

Down

$10,698,978

Down $224,651 (-2.1%) from 2024

Net Assets

Up

-$3,918,140

Up $1,109,626 (+22%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin68th percentile

Revenue

Up

$8,958,582

Up $356,075 (+4.1%) from 2024

Expenses

Up

$7,647,695

Up $260,444 (+3.5%) from 2024

Net Income

Up

$1,310,887

Up $95,631 (+7.9%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$15M$10M$5.0M$0-$5.0M-$10MAssets 2011: $1,748,513Liabilities 2011: $900,915Net Assets 2011: $847,5982011Assets 2012: $1,637,283Liabilities 2012: $854,236Net Assets 2012: $783,0472012Assets 2013: $1,623,591Liabilities 2013: $877,139Net Assets 2013: $746,4522013Assets 2014: $1,438,915Liabilities 2014: $944,859Net Assets 2014: $494,0562014Assets 2015: $1,703,305Liabilities 2015: $5,103,175Net Assets 2015: -$3,399,8702015Assets 2016: $2,753,808Liabilities 2016: $7,512,766Net Assets 2016: -$4,758,9582016Assets 2017: $3,039,091Liabilities 2017: $7,893,746Net Assets 2017: -$4,854,6552017Assets 2018: $4,086,446Liabilities 2018: $9,990,168Net Assets 2018: -$5,903,7222018Assets 2019: $3,758,415Liabilities 2019: $10,542,709Net Assets 2019: -$6,784,2942019Assets 2020: $4,235,527Liabilities 2020: $11,913,485Net Assets 2020: -$7,677,9582020Assets 2021: $4,954,899Liabilities 2021: $12,164,435Net Assets 2021: -$7,209,5362021Assets 2022: $5,184,844Liabilities 2022: $12,004,719Net Assets 2022: -$6,819,8752022Assets 2023: $5,285,107Liabilities 2023: $11,549,129Net Assets 2023: -$6,264,0222023Assets 2024: $5,895,863Liabilities 2024: $10,923,629Net Assets 2024: -$5,027,7662024Assets 2025: $6,780,838Liabilities 2025: $10,698,978Net Assets 2025: -$3,918,1402025

Highlighted filing

2025

Assets$6,780,838
Liabilities$10,698,978
Net Assets-$3,918,140
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $5,526,7372011Revenue 2012: $5,613,406Expenses 2012: $5,677,957Net Income 2012: -$64,5512012Expenses 2013: $6,097,2302013Revenue 2014: $6,049,156Expenses 2014: $6,301,552Net Income 2014: -$252,3962014Revenue 2015: $7,015,226Expenses 2015: $6,287,651Net Income 2015: $727,5752015Revenue 2016: $6,930,284Expenses 2016: $6,781,974Net Income 2016: $148,3102016Revenue 2017: $7,062,755Expenses 2017: $7,068,463Net Income 2017: -$5,7082017Revenue 2018: $7,329,604Expenses 2018: $7,952,736Net Income 2018: -$623,1322018Revenue 2019: $7,435,466Expenses 2019: $8,316,038Net Income 2019: -$880,5722019Revenue 2020: $7,537,885Expenses 2020: $8,431,549Net Income 2020: -$893,6642020Revenue 2021: $7,367,947Expenses 2021: $8,344,148Net Income 2021: -$976,2012021Revenue 2022: $8,016,665Expenses 2022: $7,627,004Net Income 2022: $389,6612022Revenue 2023: $8,295,458Expenses 2023: $7,760,605Net Income 2023: $534,8532023Revenue 2024: $8,602,507Expenses 2024: $7,387,251Net Income 2024: $1,215,2562024Revenue 2025: $8,958,582Expenses 2025: $7,647,695Net Income 2025: $1,310,8872025

Highlighted filing

2025

Revenue$8,958,582
Expenses$7,647,695
Net Income$1,310,887
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,780,838
Liabilities
$10,698,978
Net assets
-$3,918,140
Revenue
$8,958,582
Expenses
$7,647,695
Net income
$1,310,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$10.7$3.92$8.96$7.65$1.31
2024Detailed filing. Detailed filing data is available for this year.$5.90$10.9$5.03$8.60$7.39$1.22
2023Detailed filing. Detailed filing data is available for this year.$5.29$11.5$6.26$8.30$7.76$0.53
2022Detailed filing. Detailed filing data is available for this year.$5.18$12.0$6.82$8.02$7.63$0.39
2021Detailed filing. Detailed filing data is available for this year.$4.95$12.2$7.21$7.37$8.34$0.98
2020Detailed filing. Detailed filing data is available for this year.$4.24$11.9$7.68$7.54$8.43$0.89
2019Detailed filing. Detailed filing data is available for this year.$3.76$10.5$6.78$7.44$8.32$0.88
2018Detailed filing. Detailed filing data is available for this year.$4.09$9.99$5.90$7.33$7.95$0.62
2017Detailed filing. Detailed filing data is available for this year.$3.04$7.89$4.85$7.06$7.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.75$7.51$4.76$6.93$6.78$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.70$5.10$3.40$7.02$6.29$0.73
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.94$0.49$6.05$6.30$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.88$0.75$6.10
2012Summary only. Only limited summary data is available for this year.$1.64$0.85$0.78$5.61$5.68$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.90$0.85$5.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$9,069,017
Mission and Program Overview

Mission

To provide services for persons with special needs

To provide services to the emotionally and physically challenged individuals in Marion and Dillon County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,124,400$2,252,030▼ $872,370
Land, Buildings, and Equipment, Net$1,087,783$1,018,459▼ $69,324
Accounts Receivable$224,862$291,474▲ $66,612
Prepaid Expenses and Deferred Charges$81,406$253,093▲ $171,687
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,895,863$6,780,838▲ $884,975
Other Assets Total$1,377,412$2,965,782▲ $1,588,370
Liabilities
Other Liabilities$9,882,862$9,288,065▼ $594,797
Accounts Payable and Accrued Expenses$1,040,767$1,410,913▲ $370,146
Total Liabilities$10,923,629$10,698,978▼ $224,651
Net Assets / Fund Balance
Net Assets With Donor Restrictions$593,364$564,099▼ $29,265
Net Assets Without Donor Restrictions$-5,621,130$-4,482,239▲ $1,138,891
Total Net Assets Fund Balance$-5,027,766$-3,918,140▲ $1,109,626
Total Liabilities and Net Assets / Fund Balance$5,895,863$6,780,838▲ $884,975

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$368,791$2,702,106$3,070,897
Other Land Buildings$398,644$570,829$969,473
Equipment$64,425$217,958$282,383
Land$186,599-$186,599
Other Assets Org$1,211,235--
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine WestonExecutive DirectorFT$112,331$112,331

Board Members and Trustees

NameTitle
Cindy McDuffieChair
Jean BrunsonVice Chair
Derek HarrisDirector
Maggie BeckDirector
Angel Bethea-ClarkeSecretary
Dr James SuggsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,257,289
Program Service Revenue
$610,109
Investment Income
$75,559
Other Revenue
$15,625
All Other Contributions
$9,580
Change in Net Assets
$1,310,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,958,582
Revenue Not Reported on Form 990
$56,563
Total Revenue per Audited Statements
$9,015,145
Total Revenue per Form 990
$8,958,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,845,885
Other Expenses$801,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$4,140,783$525,610-$4,666,393
Other Employee Benefits$723,701$180,615-$904,316
Pension Plan Contributions$719,617$110,330-$829,947
Payroll Taxes$301,925$44,996-$346,921
Depreciation Depletion$215,453$54,121-$269,574
Other Expenses$96,777$28,230-$125,007
Current Officers, Directors, Trustees, and Key Employees-$98,308-$98,308
Insurance$31,452$8,092-$39,544
Fees for Services Accounting-$26,000-$26,000
Interest$21,512$2,927-$24,439
Occupancy$21,000--$21,000
Travel$8,996$9,494-$18,490
All Other Expenses$-415,854$-3,758-$-419,612
Total Functional Expenses$6,390,804$1,256,891$0$7,647,695

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,683,258
Expenses per Audited Statements$7,647,695
Total Expenses per Form 990$7,647,695
Expenses Not Reported on Form 990$35,563
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net pension liability$7,053,386
Deferred infow of resources$913,173
Net OPEB obligations$754,303
Deferred OPEB credits$287,123
Capital lease - non current$280,080
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 11B

“The Form 990 is reviewed prior to filing.”

Form 990, Part VI, Section C, Line 19

“The governing documents, policies, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Marion-Dillon Disabilities and
EIN
57-0855319
Phone
8437746775
Address
PO Box 2072, Dillon, SC 29536

Signing Officer

Name
Elaine Weston
Title
Executive Director
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Weston
Formed
1974
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
218

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Restatement = -$222261”

Form 990, Part V, Line 1C - Reportable Payments

“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”

Financial Statement Notes

Part X : FIN48 Footnote

“Marion-Dillon County Board of Disabilities and Special Needs is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Management is not aware of any transactions that would jeopardize their tax-exempt status.The Board has adopted the provisions of the Income Taxes topic of the FASB Accounting Standards Codification. This topic clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements and prescribes recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. The Board has reviewed the tax positions taken and has concluded that as of June 30, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Board is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Work Activities - Revenues $35563”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Work Activities - Expenses $35563”

Raw XML AppendixShowing 400 of 487 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/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0120516
IRS990/GrossReceiptsAmt09069017
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt08092
IRS990/InsuranceGrp/ProgramServicesAmt031452
IRS990/InsuranceGrp/TotalAmt039544
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02927
IRS990/InterestGrp/ProgramServicesAmt021512
IRS990/InterestGrp/TotalAmt024439
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt065478
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt065478
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt040
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03490893
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01087783
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01018459
IRS990/LandBldgEquipCostOrOtherBssAmt04509352
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0110435
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide facilities, supervised care and treatment for individuals in Marion and Dillon County with disabilities and special needs.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-5027766
IRS990/NetAssetsOrFundBalancesEOYAmt0-3918140
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010081
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010081
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-5621130
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-4482239
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021000
IRS990/OccupancyGrp/TotalAmt021000
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01377412
IRS990/OtherAssetsTotalGrp/EOYAmt02965782
IRS990/OtherChangesInNetAssetsAmt0-222261
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0180615
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0723701
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0904316
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Third Party Services
IRS990/OtherExpensesGrp/Desc2Telecommunications
IRS990/OtherExpensesGrp/Desc3Repairs & maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt059194
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt112705
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2100027
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt328230
IRS990/OtherExpensesGrp/ProgramServicesAmt0350592
IRS990/OtherExpensesGrp/ProgramServicesAmt1135910
IRS990/OtherExpensesGrp/ProgramServicesAmt238940
IRS990/OtherExpensesGrp/ProgramServicesAmt396777
IRS990/OtherExpensesGrp/TotalAmt0409786
IRS990/OtherExpensesGrp/TotalAmt1148615
IRS990/OtherExpensesGrp/TotalAmt2138967
IRS990/OtherExpensesGrp/TotalAmt3125007
IRS990/OtherLiabilitiesGrp/BOYAmt09882862
IRS990/OtherLiabilitiesGrp/EOYAmt09288065
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015625
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015625
IRS990/OtherRevenueTotalAmt015625
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt044996
IRS990/PayrollTaxesGrp/ProgramServicesAmt0301925
IRS990/PayrollTaxesGrp/TotalAmt0346921
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0110330
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0719617
IRS990/PensionPlanContributionsGrp/TotalAmt0829947
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt081406
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0253093
IRS990/PrincipalOfficerNm0Elaine Weston
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Client fees
IRS990/ProgramServiceRevenueGrp/Desc1Work actvities - net
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0482507
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1127602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0482507
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1127602
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07945044
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022718
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01118264
IRS990/PYOtherRevenueAmt09695
IRS990/PYProgramServiceRevenueAmt0625050
IRS990/PYRevenuesLessExpensesAmt01215256
IRS990/PYSalariesCompEmpBnftPaidAmt06268987
IRS990/PYTotalExpensesAmt07387251
IRS990/PYTotalRevenueAmt08602507
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01310887
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08958582
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08257289
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07945044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07681044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt07400407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06694239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt037978023
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt075559
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt059035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0582
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0169904
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03009365
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt015625
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09695
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04176
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt041291
IRS990ScheduleA/OtherIncome170Grp/TotalAmt083867
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99340
IRS990ScheduleA/PublicSupportPY170Pct00.99510
IRS990ScheduleA/PublicSupportTotal170Amt037978023
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08257289
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07945044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07681044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07400407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06694239
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt037978023
IRS990ScheduleA/TotalSupportAmt038231794
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0368791
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02702106
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03070897
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt021000
IRS990ScheduleD/EquipmentGrp/BookValueAmt064425
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217958
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0282383
IRS990ScheduleD/ExpensesNotReportedAmt035563
IRS990ScheduleD/ExpensesSubtotalAmt07647695
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0186599
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0186599
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0137342
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11211235
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred OPEB charges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred outflow of resources
IRS990ScheduleD/OtherExpensesIncludedAmt035563
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0398644
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0570829
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0969473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0280080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1913173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2287123
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3754303
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt47053386
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital lease - non current
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred infow of resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred OPEB credits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Net OPEB obligations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Net pension liability
IRS990ScheduleD/OtherRevenueAmt035563
IRS990ScheduleD/RevenueNotReportedAmt056563
IRS990ScheduleD/RevenueSubtotalAmt08958582
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Marion-Dillon County Board of Disabilities and Special Needs is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Management is not aware of any transactions that would jeopardize their tax-exempt status.The Board has adopted the provisions of the Income Taxes topic of the FASB Accounting Standards Codification. This topic clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements and prescribes recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. The Board has reviewed the tax positions taken and has concluded that as of June 30, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Board is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Work Activities - Revenues $35563
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Work Activities - Expenses $35563
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01018459
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02965782
IRS990ScheduleD/TotalExpensesPerForm990Amt07647695
IRS990ScheduleD/TotalLiabilityAmt09288065
IRS990ScheduleD/TotalRevenuePerForm990Amt08958582
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09015145
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07683258

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