Civic Intelligence

Marion-Dillon County Board of Disabilities and Special Needs

990 • Fiscal year 2021 • EIN 57-0855319

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 28, 2021

Organization ProfileN/A
PO Box 2072Dillon, SC 29536

(843) 774-6775

Siviq Scores

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

Liabilities / Assets

99th percentile

2.46x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

1.65x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

11th percentile

-13%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

40th percentile

$98,009

Higher top officer pay than 40% of similar nonprofits.

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

65th percentile

17%

Faster asset growth than 65% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

27th percentile

-2.3%

Faster revenue growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$4,954,899

Up $719,372 (+17%) from 2020

Net Assets

Up

-$7,209,536

Up $468,422 (+6.1%) from 2020

Liabilities

Up

$12,164,435

Up $250,950 (+2.1%) from 2020

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin11th percentile

Revenue

Down

$7,367,947

Down $169,938 (-2.3%) from 2020

Expenses

Down

$8,344,148

Down $87,401 (-1.0%) from 2020

Net Income

Down

-$976,201

Down $82,537 (-9.2%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

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

$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

2021

Assets$4,954,899
Liabilities$12,164,435
Net Assets-$7,209,536
Open 2021 Filing

Operations Trend

Revenue Growth27th percentile

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

2021

Revenue$7,367,947
Expenses$8,344,148
Net Income-$976,201
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 28, 2021
Return Version
2020v4.0
Gross Receipts
$7,367,947
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$1,457,392$1,349,289▼ $108,103
Land, Buildings, and Equipment, Net$984,888$1,149,940▲ $165,052
Accounts Receivable$22,342$123,570▲ $101,228
Prepaid Expenses and Deferred Charges$64,094$84,137▲ $20,043
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$4,235,527$4,954,899▲ $719,372
Other Assets Total$1,706,811$2,247,963▲ $541,152
Liabilities
Other Liabilities$11,102,154$11,348,913▲ $246,759
Accounts Payable and Accrued Expenses$811,331$815,522▲ $4,191
Total Liabilities$11,913,485$12,164,435▲ $250,950
Net Assets / Fund Balance
Net Assets With Donor Restrictions$952,840$856,549▼ $96,291
Net Assets Without Donor Restrictions$-8,630,798$-8,066,085▲ $564,713
Total Net Assets Fund Balance$-7,677,958$-7,209,536▲ $468,422
Total Liabilities and Net Assets / Fund Balance$4,235,527$4,954,899▲ $719,372

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$625,437$2,399,585$3,025,022
Equipment$336,904$305,289$642,193
Land$187,599-$187,599
Other Assets Org$3--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
G Michael KeithFormer Executive DirectorFT$98,009$98,009
Elaine WestonExecutive DirectorFT$60,641$60,641

Board Members and Trustees

NameTitle
Dr James SuggsChairman
Cindy McDuffieVice Chair
Angel Bethea-ClarkeDirector
Betty BarclayDirector
Fran BrownDirector
Maggie BeckDirector
Jean BrunsonSecretary
Nancy HargroveTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,694,239
Program Service Revenue
$631,835
Investment Income
$582
Other Revenue
$41,291
All Other Contributions
$4,150
Change in Net Assets
$-976,201

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,367,947
Revenue Not Reported on Form 990
$1,478,837
Total Revenue per Audited Statements
$8,846,784
Total Revenue per Form 990
$7,367,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,330,664
Other Expenses$2,013,484
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,001,937$378,376-$4,380,313
Other Employee Benefits$703,635$105,287-$808,922
Pension Plan Contributions$599,383$78,650-$678,033
All Other Expenses$307,785$85,165-$392,950
Payroll Taxes$310,547$36,313-$346,860
Other Expenses$69,263$92,006-$161,269
Depreciation Depletion$96,296$40,232-$136,528
Current Officers, Directors, Trustees, and Key Employees-$116,536-$116,536
Insurance$35,747$10,373-$46,120
Fees for Services Management-$26,000-$26,000
Travel$9,743$3,614-$13,357
Interest$6,239--$6,239
Total Functional Expenses$7,246,905$1,097,243$0$8,344,148

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,378,362
Expenses per Audited Statements$8,344,148
Total Expenses per Form 990$8,344,148
Expenses Not Reported on Form 990$34,214
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
Nert pension liability$9,918,646
Net OPEB obligations$997,756
Capital lease - non current$223,093
Deferred OPEB credits$171,390
Deferred infow of resources$38,028
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, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

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

Signing Officer

Name
Elaine Weston
Title
Executive Director
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine Weston
Formed
1974
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
291

Preparer

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

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“PPP Forgiveness = $1444623”

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, 2021, 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

“PPP Forgiveness Revenues $1444623 Work Activities - Revenues $34214”

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

“Work Activities - Expenses $34214”

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IRS990/InsuranceGrp/TotalAmt046120
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt06239
IRS990/InterestGrp/TotalAmt06239
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0582
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0582
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02704874
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0984888
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01149940
IRS990/LandBldgEquipCostOrOtherBssAmt03854814
IRS990/LegalDomicileStateCd0SC
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/NetAssetsOrFundBalancesBOYAmt0-7677958
IRS990/NetAssetsOrFundBalancesEOYAmt0-7209536
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-8630798
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-8066085
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01706811
IRS990/OtherAssetsTotalGrp/EOYAmt02247963
IRS990/OtherChangesInNetAssetsAmt01444623
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0105287
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0703635
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0808922
IRS990/OtherExpensesGrp/Desc0GASB 68 adjustments
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Equipment rental/leases
IRS990/OtherExpensesGrp/Desc3Telecommunications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt048765
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt148288
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227638
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt392006
IRS990/OtherExpensesGrp/ProgramServicesAmt0697943
IRS990/OtherExpensesGrp/ProgramServicesAmt1264611
IRS990/OtherExpensesGrp/ProgramServicesAmt2143776
IRS990/OtherExpensesGrp/ProgramServicesAmt369263
IRS990/OtherExpensesGrp/TotalAmt0746708
IRS990/OtherExpensesGrp/TotalAmt1312899
IRS990/OtherExpensesGrp/TotalAmt2171414
IRS990/OtherExpensesGrp/TotalAmt3161269
IRS990/OtherLiabilitiesGrp/BOYAmt011102154
IRS990/OtherLiabilitiesGrp/EOYAmt011348913
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt041291
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt041291
IRS990/OtherRevenueTotalAmt041291
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0378376
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04001937
IRS990/OtherSalariesAndWagesGrp/TotalAmt04380313
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036313
IRS990/PayrollTaxesGrp/ProgramServicesAmt0310547
IRS990/PayrollTaxesGrp/TotalAmt0346860
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt078650
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0599383
IRS990/PensionPlanContributionsGrp/TotalAmt0678033
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt064094
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt084137
IRS990/PrincipalOfficerNm0Elaine Weston
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Client fees
IRS990/ProgramServiceRevenueGrp/Desc1Work actvities - net
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0519517
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1112318
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0519517
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1112318
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06910519
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01768361
IRS990/PYOtherRevenueAmt017038
IRS990/PYProgramServiceRevenueAmt0610328
IRS990/PYRevenuesLessExpensesAmt0-893664
IRS990/PYSalariesCompEmpBnftPaidAmt06663188
IRS990/PYTotalExpensesAmt08431549
IRS990/PYTotalRevenueAmt07537885
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-976201
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07367947
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06694239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06910519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06839111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06775968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06506461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt033726298
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0582
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0582
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02644854
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt041291
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt017038
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0165181
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt087993
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt050420
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0361923
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98940
IRS990ScheduleA/PublicSupportPY170Pct00.91980
IRS990ScheduleA/PublicSupportTotal170Amt033726298
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06694239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06910519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06839111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06775968
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06506461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt033726298
IRS990ScheduleA/TotalSupportAmt034088803
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0625437
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02399585
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03025022
IRS990ScheduleD/EquipmentGrp/BookValueAmt0336904
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0305289
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0642193
IRS990ScheduleD/ExpensesNotReportedAmt034214
IRS990ScheduleD/ExpensesSubtotalAmt08344148
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0187599
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0187599
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0214102
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12033858
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt23
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred OPEB charges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred outflow of resources
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Rounding
IRS990ScheduleD/OtherExpensesIncludedAmt034214
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0223093
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt138028
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2171390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39918646
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4997756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital lease - non current
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred infow of resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred OPEB credits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Nert pension liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Net OPEB obligations
IRS990ScheduleD/OtherRevenueAmt01478837
IRS990ScheduleD/RevenueNotReportedAmt01478837
IRS990ScheduleD/RevenueSubtotalAmt07367947
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, 2021, 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/ExplanationTxt1PPP Forgiveness Revenues $1444623 Work Activities - Revenues $34214
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Work Activities - Expenses $34214
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,954,899
Liabilities
$12,164,435
Net assets
-$7,209,536
Revenue
$7,367,947
Expenses
$8,344,148
Net income
-$976,201
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