Civic Intelligence

Durham County Community Living

EIN 58-1458624 • 501(c)3 • Durham, NC

Profile

Provide normal living to mentally retarded

P O Box 51159Durham, NC 27717

dcclp.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

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

Net Margin

60th percentile

9.6%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

78th percentile

33%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Up

$2,392,396

Up $439,186 (+22%) from 2023

Liabilities

Up

$534,819

Up $130,231 (+32%) from 2023

Net Assets

Up

$1,857,577

Up $308,955 (+20%) from 2023

Revenue

Up

$3,232,261

Up $808,070 (+33%) from 2023

Expenses

Up

$2,923,306

Up $773,016 (+36%) from 2023

Net Income

Up

$308,955

Up $35,054 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,199,763Liabilities 2011: $13,485Net Assets 2011: $1,186,2782011Assets 2012: $1,018,143Liabilities 2012: $169,845Net Assets 2012: $848,2982012Assets 2013: $1,667,913Liabilities 2013: $579,724Net Assets 2013: $1,088,1892013Assets 2014: $1,512,191Liabilities 2014: $497,623Net Assets 2014: $1,014,5682014Assets 2015: $1,505,100Liabilities 2015: $488,863Net Assets 2015: $1,016,2372015Assets 2016: $1,540,277Liabilities 2016: $481,352Net Assets 2016: $1,058,9252016Assets 2017: $1,456,890Liabilities 2017: $482,451Net Assets 2017: $974,4392017Assets 2018: $1,497,789Liabilities 2018: $445,633Net Assets 2018: $1,052,1562018Assets 2019: $1,474,565Liabilities 2019: $446,557Net Assets 2019: $1,028,0082019Assets 2020: $1,662,545Liabilities 2020: $767,137Net Assets 2020: $895,4082020Assets 2021: $1,749,039Liabilities 2021: $788,681Net Assets 2021: $960,3582021Assets 2022: $1,836,580Liabilities 2022: $561,859Net Assets 2022: $1,274,7212022Assets 2023: $1,953,210Liabilities 2023: $404,588Net Assets 2023: $1,548,6222023Assets 2024: $2,392,396Liabilities 2024: $534,819Net Assets 2024: $1,857,5772024

Highlighted filing

2024

Assets$2,392,396
Liabilities$534,819
Net Assets$1,857,577

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,142,2322011Expenses 2012: $2,102,3132012Expenses 2013: $1,987,0942013Revenue 2014: $1,983,842Expenses 2014: $2,030,900Net Income 2014: -$47,0582014Revenue 2015: $1,995,668Expenses 2015: $1,993,999Net Income 2015: $1,6692015Revenue 2016: $1,985,506Expenses 2016: $1,942,818Net Income 2016: $42,6882016Revenue 2017: $1,926,022Expenses 2017: $2,010,508Net Income 2017: -$84,4862017Revenue 2018: $1,974,203Expenses 2018: $1,896,713Net Income 2018: $77,4902018Revenue 2019: $1,932,968Expenses 2019: $1,957,118Net Income 2019: -$24,1502019Revenue 2020: $1,888,600Expenses 2020: $2,021,200Net Income 2020: -$132,6002020Revenue 2021: $2,150,821Expenses 2021: $2,085,871Net Income 2021: $64,9502021Revenue 2022: $2,349,160Expenses 2022: $2,034,797Net Income 2022: $314,3632022Revenue 2023: $2,424,191Expenses 2023: $2,150,290Net Income 2023: $273,9012023Revenue 2024: $3,232,261Expenses 2024: $2,923,306Net Income 2024: $308,9552024

Highlighted filing

2024

Revenue$3,232,261
Expenses$2,923,306
Net Income$308,955

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$2.39$0.53$1.86$3.23$2.92$0.31
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.40$1.55$2.42$2.15$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.56$1.27$2.35$2.03$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.79$0.96$2.15$2.09$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.77$0.90$1.89$2.02$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.45$1.03$1.93$1.96$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.45$1.05$1.97$1.90$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.48$0.97$1.93$2.01$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.48$1.06$1.99$1.94$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.49$1.02$2.00$1.99$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.50$1.01$1.98$2.03$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.58$1.09$1.99
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.17$0.85$2.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.01$1.19$2.14
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$2,424,191
Mission and Program Overview

Mission

Provide normal living to the mentally challenged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$929,364$963,227▲ $33,863
Land, Buildings, and Equipment, Net$736,182$719,079▼ $17,103
Accounts Receivable$168,326$257,118▲ $88,792
Prepaid Expenses and Deferred Charges$2,708$1,547▼ $1,161
Total Assets$1,836,580$1,953,210▲ $116,630
Other Assets Total-$12,239-
Liabilities
Other Liabilities$419,916$244,669▼ $175,247
Accounts Payable and Accrued Expenses$141,943$159,919▲ $17,976
Total Liabilities$561,859$404,588▼ $157,271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,274,721$1,548,622▲ $273,901
Total Net Assets Fund Balance$1,274,721$1,548,622▲ $273,901
Total Liabilities and Net Assets / Fund Balance$1,836,580$1,953,210▲ $116,630

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$83,684$524,706$608,390
Buildings$237,461$262,602$500,063
Leasehold Improvements$221,043$195,175$416,218
Land$167,913-$167,913
Equipment$8,978$145,350$154,328
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth ScottExec DirectoFT$74,160$74,160

Board Members and Trustees

NameTitle
Thomas ColleyPresident
Brenda LaperreDirector
Cory DraughonDirector
Glenda PoindexterDirector
James HentryTrusetee/Director
Becky ClaytonTrustee/dire
Linda EatmonTrustee/dire
John FrederickSectretary
Eddie BlountTreasurer
Signe OffenbergVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$11,713
Program Service Revenue
$2,343,009
Investment Income
$3,908
Other Revenue
$65,561
All Other Contributions
$11,713
Change in Net Assets
$273,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,424,191
Total Revenue per Audited Statements
$2,424,191
Total Revenue per Form 990
$2,424,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,486,557
Other Expenses$663,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,141,389$86,519-$1,227,908
Occupancy$136,701$8,616-$145,317
All Other Expenses$85,132$36,266-$121,398
Payroll Taxes$83,425$13,581-$97,006
Insurance$96,531--$96,531
Other Employee Benefits$87,483--$87,483
Current Officers, Directors, Trustees, and Key Employees$74,160--$74,160
Other Expenses$13,322$31,850-$45,172
Depreciation Depletion-$33,154-$33,154
Travel$2,179$1,349-$3,528
Interest-$2,708-$2,708
Total Functional Expenses$1,903,985$246,305$0$2,150,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,150,290
Total Expenses per Audited Statements$2,150,290
Total Expenses per Form 990$2,150,290
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Accrued Liabilities$235,473
Notes Payable$9,196
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

Copy sent to board members via e-mail

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

Executive director salary set by board of directors

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

Executive director negotiates employee salaries and wages. Board approves budget which includes salaries.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Durham County Community Living
EIN
58-1458624
Phone
9194890682
Address
P O BOX 51159, DURHAM, NC 27717

Signing Officer

Name
Elizabeth Scott
Title
Exec Director
Phone
9194890682
Signed
2023-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Scott
Formed
1980
Voting Board Members
10
Independent Board Members
10
Employees
59

Preparer

Firm
Sherri Rose CPA Pllc
Address
88 VILCOM CENTER DRIVE, CHAPEL HILL, NC 27514
Preparer
Sherri Rose
Phone
9199138081
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalLiabilityAmt0244669
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY SENT TO BOARD MEMBERS VIA E-MAIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR SALARY SET BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR NEGOTIATES EMPLOYEE SALARIES AND WAGES. BOARD APPROVES BUDGET WHICH INCLUDES SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TravelGrp/TotalAmt03528
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 51159
IRS990/USAddress/CityNm0DURHAM
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd0277171159
IRS990/VotingMembersGoverningBodyCnt010
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH SCOTT

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