Civic Intelligence

Disability Rights South Carolina Inc.

990 • Fiscal year 2024 • EIN 58-1355302

Oct 01, 2023 to Sep 30, 2024 • Filed on Dec 08, 2024

3710 Landmark Drive Suite 208Columbia, SC 29204

(803) 782-0639

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.18x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

7.5%

Higher net margin than 56% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$109,687

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

14%

Faster revenue growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$1,447,033

Flat from 2024

Net Assets

Flat

$901,436

Flat from 2024

Liabilities

Flat

$545,597

Flat from 2024

Revenue

Flat

$2,979,107

Flat from 2024

Expenses

Flat

$2,755,151

Flat from 2024

Net Income

Flat

$223,956

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $323,426Liabilities 2011: $74,986Net Assets 2011: $248,4402011Assets 2012: $367,599Liabilities 2012: $79,001Net Assets 2012: $288,5982012Assets 2013: $410,591Liabilities 2013: $60,337Net Assets 2013: $350,2542013Assets 2014: $468,017Liabilities 2014: $83,164Net Assets 2014: $384,8532014Assets 2015: $572,171Liabilities 2015: $89,897Net Assets 2015: $482,2742015Assets 2016: $616,051Liabilities 2016: $90,784Net Assets 2016: $525,2672016Assets 2017: $600,029Liabilities 2017: $91,358Net Assets 2017: $508,6712017Assets 2018: $617,204Liabilities 2018: $107,696Net Assets 2018: $509,5082018Assets 2019: $629,892Liabilities 2019: $105,164Net Assets 2019: $524,7282019Assets 2020: $664,131Liabilities 2020: $149,140Net Assets 2020: $514,9912020Assets 2021: $688,050Liabilities 2021: $139,946Net Assets 2021: $548,1042021Assets 2022: $671,973Liabilities 2022: $166,376Net Assets 2022: $505,5972022Assets 2023: $1,263,997Liabilities 2023: $586,517Net Assets 2023: $677,4802023Assets 2024: $1,447,033Liabilities 2024: $545,597Net Assets 2024: $901,4362024Assets 2024: $1,447,033Liabilities 2024: $545,597Net Assets 2024: $901,4362024Assets 2025: $1,278,444Liabilities 2025: $408,625Net Assets 2025: $869,8192025

Highlighted filing

2024

Assets$1,447,033
Liabilities$545,597
Net Assets$901,436

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,602,4772011Expenses 2012: $1,581,9662012Expenses 2013: $1,498,3752013Revenue 2014: $1,586,263Expenses 2014: $1,551,664Net Income 2014: $34,5992014Revenue 2015: $1,722,257Expenses 2015: $1,624,836Net Income 2015: $97,4212015Revenue 2016: $1,845,052Expenses 2016: $1,802,059Net Income 2016: $42,9932016Revenue 2017: $1,799,899Expenses 2017: $1,816,495Net Income 2017: -$16,5962017Revenue 2018: $1,949,777Expenses 2018: $1,948,940Net Income 2018: $8372018Revenue 2019: $2,122,092Expenses 2019: $2,106,872Net Income 2019: $15,2202019Revenue 2020: $2,067,363Expenses 2020: $2,077,100Net Income 2020: -$9,7372020Revenue 2021: $2,182,178Expenses 2021: $2,149,065Net Income 2021: $33,1132021Revenue 2022: $2,473,587Expenses 2022: $2,516,094Net Income 2022: -$42,5072022Revenue 2023: $2,617,006Expenses 2023: $2,431,290Net Income 2023: $185,7162023Revenue 2024: $2,979,107Expenses 2024: $2,755,151Net Income 2024: $223,9562024Revenue 2024: $2,979,107Expenses 2024: $2,755,151Net Income 2024: $223,9562024Revenue 2025: $2,495,253Expenses 2025: $2,526,870Net Income 2025: -$31,6172025

Highlighted filing

2024

Revenue$2,979,107
Expenses$2,755,151
Net Income$223,956
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 8, 2024
Return Version
2023v5.0
Gross Receipts
$2,979,107
Mission and Program Overview

Mission

To furnish protection and advocacy services to south carolinians with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$168,763$539,027▲ $370,264
Accounts Receivable$316,265$379,566▲ $63,301
Cash and Non-Interest-Bearing Accounts$178,299--
Investments Other Securities$169,229$174,136▲ $4,907
Prepaid Expenses and Deferred Charges$33,182$34,544▲ $1,362
Total Assets$1,263,997$1,447,033▲ $183,036
Other Assets Total$398,259$319,760▼ $78,499
Liabilities
Other Liabilities$409,203$333,395▼ $75,808
Accounts Payable and Accrued Expenses$177,314$212,202▲ $34,888
Total Liabilities$586,517$545,597▼ $40,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$501,295$901,436▲ $400,141
Net Assets With Donor Restrictions$176,185--
Total Net Assets Fund Balance$677,480$901,436▲ $223,956
Total Liabilities and Net Assets / Fund Balance$1,263,997$1,447,033▲ $183,036

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$28,809$28,809
Leasehold Improvements-$8,500$8,500
Other Assets Org$7,384--
Other Securities$174,136--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randall DongLegal DirectFT$104,328$5,359$109,687
Mary Beth FrancoExecutive DiFT$99,638$5,078$104,716
Lorie BoddieAdmin DirectFT$73,832$3,739$77,571

Board Members and Trustees

NameTitle
Erik NortonChair
Cindi MayVice Chair
Aaron BrownDirector
Anastasia FordDirector
Bonnie LynchDirector
Erika ChapmanDirector
Janie SimpsonDirector
Kelly TroyerDirector
Natasha ChisolmDirector
Rebecca ThompsonDirector
Robin BlackwoodDirector
Rodney CullumDirector
Janie NeeleySecretary
Rich AlexanderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,831,960
Program Service Revenue
$100,000
Investment Income
$12,147
Other Revenue
$35,000
All Other Contributions
$465,119
Change in Net Assets
$223,956

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,979,107
Total Revenue per Audited Statements
$2,979,107
Total Revenue per Form 990
$2,979,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,862,409
Other Expenses$892,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,080,593$101,621-$1,182,214
Current Officers, Directors, Trustees, and Key Employees$266,554$23,178-$289,732
Fees for Services Legal$254,533--$254,533
Other Employee Benefits$197,406$18,309-$215,715
Fees for Services Other$109,244$33,948-$143,192
Payroll Taxes$100,609$9,331-$109,940
Information Technology$91,474$17,286-$108,760
Occupancy$60,859$40,008-$100,867
Office Expenses$45,000$44,394-$89,394
Pension Plan Contributions$59,308$5,500-$64,808
Travel$50,558$2,684-$53,242
Fees for Services Accounting$1,501$30,510-$32,011
Insurance-$22,491-$22,491
Advertising$11,853$4,403-$16,256
Other Expenses$1,773$2,387-$4,160
Total Functional Expenses$2,377,871$377,280$0$2,755,151

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,755,151
Total Expenses per Audited Statements$2,755,151
Total Expenses per Form 990$2,755,151
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$333,395
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

Each member of the board of directors is provided a copy of irs form 990, completed for the previous year, approximately one week prior to the finance committee meeting which is held before the regular board meeting in december of each year. Members of the board may submit their comments to the committee. The committee will review the form and accompanying schedules and report its recommendations to the full board at the regularly scheduled december meeting. Once approved by the board, the form will be submitted to the irs.

Form 990, Page 6, Part VI, Line 12C

A copy of the conflict of interest policy shall be given to all board members, advisory council members, other volunteers, and staff members upon commencement of such person's relationship with the organization, upon the official adoption of this policy and each year thereafter. Each board member, advisory council member, other volunteer, or staff member shall sign and date an acknowledgment of the policy when received. Failure to sign does not nullify the policy, but may be the basis for removal of the person from his or her position.

Form 990, Page 6, Part VI, Line 15A

Compensation ranges are set by the board of directors after comparison with ranges obtained from other non-profit legal organizations and salary/benefit surveys from the south carolina association of non-profit organizations. Ranges are reviewed and adjusted from time to time.

Form 990, Page 6, Part VI, Line 15B

Compensation ranges are set by the board of directors after comparison with ranges obtained from other non-profit legal organizations and salary/benefit surveys from the south carolina association of non-profit organizations. Ranges are reviewed and adjusted from time to time.

Form 990, Page 6, Part VI, Line 19

Copies of the organization's bylaws, the irs form 990, and the annual audit are maintained in hard copy as well as electronic formats, and copies will be made available to the public on request as required by the internal revenue service code and regulation, currently a period of three years from time of filing.

Filing and Contact Details

Filer

Filer Name
Disability Rights South
EIN
58-1355302
Phone
8037820639
Address
3710 LANDMARK DRIVE SUITE 208, COLUMBIA, SC 29204

Signing Officer

Name
Mary Beth Franco
Title
Executive Director
Phone
8037820639
Signed
2024-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Beth Franco
Formed
1979
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
31

Preparer

Firm
Scott and Company LLC
Address
PO BOX 8388, COLUMBIA, SC 29202
Preparer
William T Pouncey
Phone
8032566021
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has determined that there are no significant uncertain tax positions taken or expected to be taken requiring recognition as liabilities or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Generally, the organization's tax returns remain open for three years for federal and state income tax examinations.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.41$0.87$2.50$2.53$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.55$0.90$2.98$2.76$0.22
2024Summary only. Only limited summary data is available for this year.$1.45$0.55$0.90$2.98$2.76$0.22
2023Summary only. Only limited summary data is available for this year.$1.26$0.59$0.68$2.62$2.43$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.17$0.51$2.47$2.52$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.14$0.55$2.18$2.15$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.15$0.51$2.07$2.08$0.01
2019Summary only. Only limited summary data is available for this year.$0.63$0.11$0.52$2.12$2.11$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.11$0.51$1.95$1.95$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.09$0.51$1.80$1.82$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.09$0.53$1.85$1.80$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.09$0.48$1.72$1.62$0.10
2014Summary only. Only limited summary data is available for this year.$0.47$0.08$0.38$1.59$1.55$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.06$0.35$1.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.08$0.29$1.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.07$0.25$1.60
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $1M-$5M nonprofits