Civic Intelligence

Marion-Dillon County Board of Disabilities and Special Needs

990 • Fiscal year 2022 • EIN 57-0855319

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 15, 2022

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

2.32x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

1.50x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

46th percentile

4.9%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

30th percentile

$72,819

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

60th percentile

4.6%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

8.8%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$5,184,844

Up $229,945 (+4.6%) from 2021

Net Assets

Up

-$6,819,875

Up $389,661 (+5.4%) from 2021

Liabilities

Down

$12,004,719

Down $159,716 (-1.3%) from 2021

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Up

$8,016,665

Up $648,718 (+8.8%) from 2021

Expenses

Down

$7,627,004

Down $717,144 (-8.6%) from 2021

Net Income

Up

$389,661

Up $1,365,862 (+140%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth60th 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

2022

Assets$5,184,844
Liabilities$12,004,719
Net Assets-$6,819,875
Open 2022 Filing

Operations Trend

Revenue Growth57th 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

2022

Revenue$8,016,665
Expenses$7,627,004
Net Income$389,661
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$8,387,675
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$1,349,289$1,814,082▲ $464,793
Land, Buildings, and Equipment, Net$1,149,940$1,306,075▲ $156,135
Accounts Receivable$123,570$293,505▲ $169,935
Prepaid Expenses and Deferred Charges$84,137$127,165▲ $43,028
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$4,954,899$5,184,844▲ $229,945
Other Assets Total$2,247,963$1,644,017▼ $603,946
Liabilities
Other Liabilities$11,348,913$11,060,860▼ $288,053
Accounts Payable and Accrued Expenses$815,522$943,859▲ $128,337
Total Liabilities$12,164,435$12,004,719▼ $159,716
Net Assets / Fund Balance
Net Assets With Donor Restrictions$856,549$259,670▼ $596,879
Net Assets Without Donor Restrictions$-8,066,085$-7,079,545▲ $986,540
Total Net Assets Fund Balance$-7,209,536$-6,819,875▲ $389,661
Total Liabilities and Net Assets / Fund Balance$4,954,899$5,184,844▲ $229,945

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$563,103$2,470,113$3,033,216
Other Land Buildings$505,565$221,477$727,042
Equipment$50,808$212,183$262,991
Land$186,599-$186,599
Other Assets Org$1,420,817--
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine WestonExecutive DirectorFT$72,819$72,819

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$7,400,407
Program Service Revenue
$553,047
Investment Income
$59,035
Other Revenue
$4,176
All Other Contributions
$1,573
Change in Net Assets
$389,661

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,016,665
Revenue Not Reported on Form 990
$54,007
Total Revenue per Audited Statements
$8,070,672
Total Revenue per Form 990
$8,016,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,063,159
Other Expenses$1,563,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,793,511$383,136-$4,176,647
Other Employee Benefits$704,634$116,066-$820,700
Pension Plan Contributions$563,815$63,832-$627,647
All Other Expenses$241,541$126,878-$368,419
Payroll Taxes$297,461$32,908-$330,369
Depreciation Depletion$216,903$47,052-$263,955
Other Expenses$108,487$14,323-$122,810
Insurance$58,661$57,995-$116,656
Current Officers, Directors, Trustees, and Key Employees-$107,796-$107,796
Travel$11,261$10,659-$21,920
Interest$19,449$1,969-$21,418
Total Functional Expenses$6,531,413$1,095,591$0$7,627,004

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,681,011
Expenses per Audited Statements$7,627,004
Total Expenses per Form 990$7,627,004
Expenses Not Reported on Form 990$54,007
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$7,910,913
Deferred infow of resources$1,555,533
Net OPEB obligations$1,062,620
Capital lease - non current$393,191
Deferred OPEB credits$138,603
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
2022-11-15
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
278

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 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, 2022, 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 $0 Work Activities - Revenues $54007”

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

“Work Activities - Expenses $54007”

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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02903773
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01149940
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01306075
IRS990/LandBldgEquipCostOrOtherBssAmt04209848
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0371010
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/NetAssetsOrFundBalancesBOYAmt0-7209536
IRS990/NetAssetsOrFundBalancesEOYAmt0-6819875
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt059000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt059000
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-8066085
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-7079545
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02247963
IRS990/OtherAssetsTotalGrp/EOYAmt01644017
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0116066
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0704634
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0820700
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Third Pary Services
IRS990/OtherExpensesGrp/Desc2Telecommunications
IRS990/OtherExpensesGrp/Desc3GASB 68 adjustments
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt049063
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt273068
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt314323
IRS990/OtherExpensesGrp/ProgramServicesAmt0332569
IRS990/OtherExpensesGrp/ProgramServicesAmt1125063
IRS990/OtherExpensesGrp/ProgramServicesAmt258058
IRS990/OtherExpensesGrp/ProgramServicesAmt3108487
IRS990/OtherExpensesGrp/TotalAmt0381632
IRS990/OtherExpensesGrp/TotalAmt1135909
IRS990/OtherExpensesGrp/TotalAmt2131126
IRS990/OtherExpensesGrp/TotalAmt3122810
IRS990/OtherLiabilitiesGrp/BOYAmt011348913
IRS990/OtherLiabilitiesGrp/EOYAmt011060860
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04176
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04176
IRS990/OtherRevenueTotalAmt04176
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032908
IRS990/PayrollTaxesGrp/ProgramServicesAmt0297461
IRS990/PayrollTaxesGrp/TotalAmt0330369
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt063832
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0563815
IRS990/PensionPlanContributionsGrp/TotalAmt0627647
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt084137
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0127165
IRS990/PrincipalOfficerNm0Elaine Weston
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Client fees
IRS990/ProgramServiceRevenueGrp/Desc1Work actvities - net
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0437489
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1115558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0437489
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1115558
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06694239
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0582
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02013484
IRS990/PYOtherRevenueAmt041291
IRS990/PYProgramServiceRevenueAmt0631835
IRS990/PYRevenuesLessExpensesAmt0-976201
IRS990/PYSalariesCompEmpBnftPaidAmt06330664
IRS990/PYTotalExpensesAmt08344148
IRS990/PYTotalRevenueAmt07367947
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0389661
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08016665
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07400407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06694239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06910519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06839111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06775968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt034620244
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt059035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0582
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt059617
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02692027
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04176
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt041291
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt017038
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0165181
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt087993
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0315679
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98930
IRS990ScheduleA/PublicSupportPY170Pct00.98940
IRS990ScheduleA/PublicSupportTotal170Amt034620244
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07400407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06694239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06910519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06839111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06775968
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt034620244
IRS990ScheduleA/TotalSupportAmt034995540
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0563103
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02470113
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03033216
IRS990ScheduleD/EquipmentGrp/BookValueAmt050808
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0212183
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0262991
IRS990ScheduleD/ExpensesNotReportedAmt054007
IRS990ScheduleD/ExpensesSubtotalAmt07627004
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0186599
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0186599
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0223200
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11420817
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred OPEB charges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred outflow of resources
IRS990ScheduleD/OtherExpensesIncludedAmt054007
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0505565
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0221477
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0727042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0393191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11555533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2138603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt37910913
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41062620
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/OtherRevenueAmt054007
IRS990ScheduleD/RevenueNotReportedAmt054007
IRS990ScheduleD/RevenueSubtotalAmt08016665
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, 2022, 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 $0 Work Activities - Revenues $54007
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Work Activities - Expenses $54007
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

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,184,844
Liabilities
$12,004,719
Net assets
-$6,819,875
Revenue
$8,016,665
Expenses
$7,627,004
Net income
$389,661
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