Civic Intelligence

Marion-Dillon County Board of Disabilities and Special Needs

990 • Fiscal year 2023 • EIN 57-0855319

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 29, 2023

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

2.19x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

1.39x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

56th percentile

6.4%

Higher net margin than 56% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

35th percentile

$92,105

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

39th percentile

1.9%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

3.5%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$5,285,107

Up $100,263 (+1.9%) from 2022

Net Assets

Up

-$6,264,022

Up $555,853 (+8.2%) from 2022

Liabilities

Down

$11,549,129

Down $455,590 (-3.8%) from 2022

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin56th percentile

Revenue

Up

$8,295,458

Up $278,793 (+3.5%) from 2022

Expenses

Up

$7,760,605

Up $133,601 (+1.8%) from 2022

Net Income

Up

$534,853

Up $145,192 (+37%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth39th 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

2023

Assets$5,285,107
Liabilities$11,549,129
Net Assets-$6,264,022
Open 2023 Filing

Operations Trend

Revenue Growth45th 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

2023

Revenue$8,295,458
Expenses$7,760,605
Net Income$534,853
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 29, 2023
Return Version
2022v5.0
Gross Receipts
$8,464,811
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$1,814,082$2,228,015▲ $413,933
Land, Buildings, and Equipment, Net$1,306,075$1,280,808▼ $25,267
Accounts Receivable$293,505$181,887▼ $111,618
Prepaid Expenses and Deferred Charges$127,165$121,789▼ $5,376
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$5,184,844$5,285,107▲ $100,263
Other Assets Total$1,644,017$1,472,608▼ $171,409
Liabilities
Other Liabilities$11,060,860$10,550,928▼ $509,932
Accounts Payable and Accrued Expenses$943,859$998,201▲ $54,342
Total Liabilities$12,004,719$11,549,129▼ $455,590
Net Assets / Fund Balance
Net Assets With Donor Restrictions$259,670$650,613▲ $390,943
Net Assets Without Donor Restrictions$-7,079,545$-6,914,635▲ $164,910
Total Net Assets Fund Balance$-6,819,875$-6,264,022▲ $555,853
Total Liabilities and Net Assets / Fund Balance$5,184,844$5,285,107▲ $100,263

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$505,374$2,527,842$3,033,216
Other Land Buildings$571,576$340,949$912,525
Equipment$17,259$233,258$250,517
Land$186,599-$186,599
Other Assets Org$1,091,720--
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine WestonExecutive DirectorFT$92,105$92,105

Board Members and Trustees

NameTitle
Maggie BeckChairman
Cindy McDuffieVice Chair
Dr James SuggsDirector
Fran BrownDirector
Jean BrunsonSecretary
Angel Bethea-ClarkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,681,044
Program Service Revenue
$589,324
Investment Income
$12,010
Other Revenue
$13,080
All Other Contributions
$6,950
Change in Net Assets
$534,853

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,295,458
Revenue Not Reported on Form 990
$50,207
Total Revenue per Audited Statements
$8,345,665
Total Revenue per Form 990
$8,295,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,375,759
Other Expenses$1,384,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,975,563$436,237-$4,411,800
Other Employee Benefits$657,858$152,707-$810,565
Pension Plan Contributions$615,474$52,396-$667,870
Payroll Taxes$328,390$38,273-$366,663
Depreciation Depletion$204,029$42,471-$246,500
Other Expenses$109,125$26,305-$135,430
Current Officers, Directors, Trustees, and Key Employees-$118,861-$118,861
All Other Expenses$-326$107,519-$107,193
Insurance$41,251$20,758-$62,009
Interest$41,310$1,227-$42,537
Fees for Services Accounting-$26,000-$26,000
Occupancy$21,000--$21,000
Travel$9,904$9,253-$19,157
Total Functional Expenses$6,565,075$1,195,530$0$7,760,605

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,789,812
Expenses per Audited Statements$7,760,605
Total Expenses per Form 990$7,760,605
Expenses Not Reported on Form 990$29,207
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$8,075,952
Net OPEB obligations$936,817
Deferred infow of resources$848,927
Capital lease - non current$459,141
Deferred OPEB credits$230,091
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

“No review was or will be conducted.”

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
2023-09-29
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
250

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, 2023, 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 $29207”

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

“Work Activities - Expenses $29207”

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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0943859
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0998201
IRS990/AccountsReceivableGrp/BOYAmt0293505
IRS990/AccountsReceivableGrp/EOYAmt0181887
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide services to the emotionally and physically challenged individuals in Marion and Dillon County.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt06950
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0107519
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0-326
IRS990/AllOtherExpensesGrp/TotalAmt0107193
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Elaine Weston
IRS990/BooksInCareOfDetail/PhoneNum08437746775
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 2072
IRS990/BooksInCareOfDetail/USAddress/CityNm0Dillon
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029536
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01814082
IRS990/CashNonInterestBearingGrp/EOYAmt02228015
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0118861
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0118861
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0436237
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt03975563
IRS990/CompDisqualPersonsGrp/TotalAmt04411800
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07681044
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012010
IRS990/CYOtherExpensesAmt01384846
IRS990/CYOtherRevenueAmt013080
IRS990/CYProgramServiceRevenueAmt0589324
IRS990/CYRevenuesLessExpensesAmt0534853
IRS990/CYSalariesCompEmpBnftPaidAmt06375759
IRS990/CYTotalExpensesAmt07760605
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08295458
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt042471
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0204029
IRS990/DepreciationDepletionGrp/TotalAmt0246500
IRS990/Desc0To provide facilities, supervised care and treatment for individuals in Marion and Dillon counties with disabilities and special needs.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonatedServicesAndUseFcltsAmt021000
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0259670
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0650613
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0250
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt06565075
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt0131386
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026000
IRS990/FeesForServicesAccountingGrp/TotalAmt026000
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Elaine Weston
IRS990/Form990PartVIISectionAGrp/PersonNm1Cindy McDuffie
IRS990/Form990PartVIISectionAGrp/PersonNm2Jean Brunson
IRS990/Form990PartVIISectionAGrp/PersonNm3Angel Bethea-Clarke
IRS990/Form990PartVIISectionAGrp/PersonNm4Dr James Suggs
IRS990/Form990PartVIISectionAGrp/PersonNm5Maggie Beck
IRS990/Form990PartVIISectionAGrp/PersonNm6Fran Brown
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt092105
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt011787
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt07542708
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0181140
IRS990/GrossReceiptsAmt08464811
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt020758
IRS990/InsuranceGrp/ProgramServicesAmt041251
IRS990/InsuranceGrp/TotalAmt062009
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01227
IRS990/InterestGrp/ProgramServicesAmt041310
IRS990/InterestGrp/TotalAmt042537
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0223
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0223
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt038
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03102049
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01306075
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01280808
IRS990/LandBldgEquipCostOrOtherBssAmt04382857
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0169353
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/NetAssetsOrFundBalancesBOYAmt0-6819875
IRS990/NetAssetsOrFundBalancesEOYAmt0-6264022
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt011787
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt011787
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-7079545
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-6914635
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021000
IRS990/OccupancyGrp/TotalAmt021000
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01644017
IRS990/OtherAssetsTotalGrp/EOYAmt01472608
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0152707
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0657858
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0810565
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Telecommunications
IRS990/OtherExpensesGrp/Desc2Third Pary Services
IRS990/OtherExpensesGrp/Desc3Repairs & maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt053602
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1100561
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29360
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt326305
IRS990/OtherExpensesGrp/ProgramServicesAmt0363451
IRS990/OtherExpensesGrp/ProgramServicesAmt167948
IRS990/OtherExpensesGrp/ProgramServicesAmt2130098
IRS990/OtherExpensesGrp/ProgramServicesAmt3109125
IRS990/OtherExpensesGrp/TotalAmt0417053
IRS990/OtherExpensesGrp/TotalAmt1168509
IRS990/OtherExpensesGrp/TotalAmt2139458
IRS990/OtherExpensesGrp/TotalAmt3135430
IRS990/OtherLiabilitiesGrp/BOYAmt011060860
IRS990/OtherLiabilitiesGrp/EOYAmt010550928
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013080
IRS990/OtherRevenueTotalAmt013080
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038273
IRS990/PayrollTaxesGrp/ProgramServicesAmt0328390
IRS990/PayrollTaxesGrp/TotalAmt0366663
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt052396
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0615474
IRS990/PensionPlanContributionsGrp/TotalAmt0667870
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0127165
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0121789
IRS990/PrincipalOfficerNm0Elaine Weston
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Client fees
IRS990/ProgramServiceRevenueGrp/Desc1Work actvities - net
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0443122
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1146202
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0443122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1146202
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07400407
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt059035
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01563845
IRS990/PYOtherRevenueAmt04176
IRS990/PYProgramServiceRevenueAmt0553047
IRS990/PYRevenuesLessExpensesAmt0389661
IRS990/PYSalariesCompEmpBnftPaidAmt06063159
IRS990/PYTotalExpensesAmt07627004
IRS990/PYTotalRevenueAmt08016665
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0534853
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08295458
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07681044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07400407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06694239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06910519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06839111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt035525320
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt059035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0582
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt071627
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02815708
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04176
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt041291
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt017038
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0165181
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0240766
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99130
IRS990ScheduleA/PublicSupportPY170Pct00.98930
IRS990ScheduleA/PublicSupportTotal170Amt035525320
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07681044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07400407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06694239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06910519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06839111
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt035525320
IRS990ScheduleA/TotalSupportAmt035837713
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0505374
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02527842
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03033216
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt021000
IRS990ScheduleD/EquipmentGrp/BookValueAmt017259
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0233258
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0250517
IRS990ScheduleD/ExpensesNotReportedAmt029207
IRS990ScheduleD/ExpensesSubtotalAmt07760605
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0186599
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0186599
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0180888
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11091720
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred OPEB charges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred outflow of resources
IRS990ScheduleD/OtherExpensesIncludedAmt029207
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0571576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0340949
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0912525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0459141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1848927
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2230091
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3936817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt48075952
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/OtherRevenueAmt029207
IRS990ScheduleD/RevenueNotReportedAmt050207
IRS990ScheduleD/RevenueSubtotalAmt08295458
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, 2023, 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 $29207
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Work Activities - Expenses $29207
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/TotalBookValueLandBuildingsAmt01280808
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01472608
IRS990ScheduleD/TotalExpensesPerForm990Amt07760605
IRS990ScheduleD/TotalLiabilityAmt010550928
IRS990ScheduleD/TotalRevenuePerForm990Amt08295458
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08345665
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07789812
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing documents, policies, and financial statements are made available upon request.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,285,107
Liabilities
$11,549,129
Net assets
-$6,264,022
Revenue
$8,295,458
Expenses
$7,760,605
Net income
$534,853
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