Smc Group Home II Inc

EIN 58-1571532 • 501(c)3 • Charlotte, NC

Profile

Providing residential facilities for mentally disabled adults

1511 Shopton Road Suite ACharlotte, NC 28217

www.lifespanservices.org

Siviq Scores

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

0.69x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

1.61x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

0.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

9.1%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

4.3%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets90th percentile

Assets

$125,351

Up $6,101 (+5.1%) from 2022

Liabilities

Down

$83,523

Down $13,732 (-14%) from 2022

Net Assets

No earlier filing loaded for comparison.

Operations

Liabilities / Revenue96th percentile Net Margin48th percentile

Revenue

$56,259

Up $1,302 (+2.4%) from 2022

Expenses

$36,426

Up $2,006 (+5.8%) from 2022

Net Income

Down

$19,833

Down $704 (-3.4%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

Highlighted filing

2023

Assets$125,351

Liabilities$83,523

Net Assets-

Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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

Highlighted filing

2023

Revenue$56,259

Expenses$36,426

Net Income$19,833

Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing

Assets: $125,351
Liabilities: $83,523
Net assets: -
Revenue: $56,259
Expenses: $36,426
Net income: $19,833

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$1.25	$0.84		$0.56	$0.36	$0.20
2022Detailed filing. Detailed filing data is available for this year.	$1.19	$0.97	$0.22	$0.55	$0.34	$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.10	$1.09	$0.01	$0.52	$0.38	$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.06	$1.19	$0.13	$0.56	$0.37	$0.19
2019Summary only. Only limited summary data is available for this year.	$1.03	$1.36		$0.54	$0.47	$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.99	$1.39	$0.40	$0.51	$0.45	$0.07
2017Summary only. Only limited summary data is available for this year.	$1.01	$1.48		$0.46	$0.46	$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.08	$1.55	$0.47	$0.53	$0.47	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$1.10	$1.63	$0.53	$0.52	$0.44	$0.08
2014Detailed filing. Detailed filing data is available for this year.	$1.09	$1.69	$0.60	$0.47	$0.42	$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.14	$1.80	$0.65	$0.48	$0.40	$0.08
2012Summary only. Only limited summary data is available for this year.	$1.06	$1.79		$0.41	$0.38	$0.03

Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To

Filing Snapshot

Filing Period: Jul 1, 2021 to Jun 30, 2022
Signed: Mar 7, 2023
Return Version: 2021v4.0
Gross Receipts: $54,957

Mission and Program Overview

Mission

Providing residential facilities for mentally disabled adults

Program Services

Description	Grants	Expenses
PROVIDING RESIDENTIAL FACILITIES FOR MENTALLY DISABLED ADULTS	-	$26,964

Compensation and Service Providers

Top Officer Pay81st percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
DONELLA BROWN	CFO	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Smc Group Home Ii Inc
EIN: 58-1571532
Phone: 7049445100
Address: 1511 SHOPTON ROAD SUITE A, CHARLOTTE, NC 28217

Signing Officer

Name: Donella Brown
Title: CFO
Phone: 7049445100
Signed: 2023-03-07
Discuss with paid preparer: Yes

Preparer

Firm: Langdon & Company Llp
Address: 223 US HIGHWAY 70 EAST SUITE 100, GARNER, NC 27529-4051
Preparer: Susan Dean
Phone: 9196621001

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses interest expense 6,412 insurance 1,123 miscellaneous 679 repairs & maintenance 3,582 non-investment depreciation 8,027 total 19,823”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 401 total 0 401”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 3,075 4,027 mortgage payable 75,716 63,728 notes payable 28,061 28,061 tenant security deposit 1,438 1,439 prepaid revenue 241 0”

Form 990-ez, Part IV

“Officer compensation disclosure the officers of the organization are not directly compensated by smc group home ii, inc. The officers listed on part iv are also officers of the organization's parent, lifespan, inc. (ein: 56-1142969).”

Form 990-ez, Part V

“Line 45b - reporting requirements re: transactions with controlled entity smc group home ii leases one residential group home to lifespan, inc. (ein: 56-1142969), which directly controls smc group home ii. Smc group home ii is not required to file a full form 990 nor schedule r disclosures as the intercompany transaction amount is below the 50,000 threshold although the intercompany transactions do appear appropriately on the current year form 990, schedule r for the controlling organization, lifespan inc. Ein: (56-1142969)”

Raw XML Appendix141 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	DONELLA BROWN
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7049445100
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1511 SHOPTON ROAD SUITE A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	CHARLOTTE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	28217
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	65514
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	82401
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	20537
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	4928
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	109989
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	119250
IRS990EZ/GrossReceiptsAmt	0	54957
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartIVInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	63
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	44475
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	36448
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	1458
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	21995
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	1458
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	21995
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	7820
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	DONELLA BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	CFO
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	401
IRS990EZ/OtherExpensesTotalAmt	0	19823
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDING RESIDENTIAL FACILITIES FOR MENTALLY DISABLED ADULTS
IRS990EZ/ProgramServiceRevenueAmt	0	54894
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	PROVIDING RESIDENTIAL FACILITIES FOR MENTALLY DISABLED ADULTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	26964
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	1849
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	108531
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	97255
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	34420
IRS990EZ/TotalProgramServiceExpensesAmt	0	26964
IRS990EZ/TotalRevenueAmt	0	54957
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.LIFESPANSERVICES.ORG
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd	0	true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd	0	false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd	0	false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd	0	false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd	0	true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt	0	SMC GROUP HOME II, INC. ("SMC") IS AN ORGANIZATION RELATED BY COMMON MANAGEMENT THAT LEASES ONE RESIDENTIAL GROUP HOME TO LIFESPAN, INC. THE "CONTROLLING AFFILIATE".
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc	0	SUPPLEMENTAL INFORMATION
IRS990ScheduleA/OtherSupportSumAmt	0	0
IRS990ScheduleA/SupportedOrganizationsCnt	0	1
IRS990ScheduleA/SupportedOrganizationsTotalCnt	0	1
IRS990ScheduleA/SupportedOrgInformationGrp/EIN	0	561142969
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd	0	true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd	0	7
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt	0	0
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt	0	50126
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt	0	LIFESPAN INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt	0	LIFESPAN INC
IRS990ScheduleA/SupportingOrganization509a3Ind	0	X
IRS990ScheduleA/SupportingOrgType1Ind	0	X
IRS990ScheduleA/SupportSumAmt	0	50126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES INTEREST EXPENSE 6,412 INSURANCE 1,123 MISCELLANEOUS 679 REPAIRS & MAINTENANCE 3,582 NON-INVESTMENT DEPRECIATION 8,027 TOTAL 19,823
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACCOUNTS RECEIVABLE 0 401 TOTAL 0 401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,075 4,027 MORTGAGE PAYABLE 75,716 63,728 NOTES PAYABLE 28,061 28,061 TENANT SECURITY DEPOSIT 1,438 1,439 PREPAID REVENUE 241 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	OFFICER COMPENSATION DISCLOSURE THE OFFICERS OF THE ORGANIZATION ARE NOT DIRECTLY COMPENSATED BY SMC GROUP HOME II, INC. THE OFFICERS LISTED ON PART IV ARE ALSO OFFICERS OF THE ORGANIZATION'S PARENT, LIFESPAN, INC. (EIN: 56-1142969).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	LINE 45B - REPORTING REQUIREMENTS RE: TRANSACTIONS WITH CONTROLLED ENTITY SMC GROUP HOME II LEASES ONE RESIDENTIAL GROUP HOME TO LIFESPAN, INC. (EIN: 56-1142969), WHICH DIRECTLY CONTROLS SMC GROUP HOME II. SMC GROUP HOME II IS NOT REQUIRED TO FILE A FULL FORM 990 NOR SCHEDULE R DISCLOSURES AS THE INTERCOMPANY TRANSACTION AMOUNT IS BELOW THE 50,000 THRESHOLD ALTHOUGH THE INTERCOMPANY TRANSACTIONS DO APPEAR APPROPRIATELY ON THE CURRENT YEAR FORM 990, SCHEDULE R FOR THE CONTROLLING ORGANIZATION, LIFESPAN INC. EIN: (56-1142969)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART V
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	DONELLA BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7049445100
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	SMC GROUP HOME II INC
ReturnHeader/Filer/BusinessNameControlTxt	0	SMCG
ReturnHeader/Filer/EIN	0	581571532
ReturnHeader/Filer/PhoneNum	0	7049445100
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1511 SHOPTON ROAD SUITE A
ReturnHeader/Filer/USAddress/CityNm	0	CHARLOTTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NC
ReturnHeader/Filer/USAddress/ZIPCd	0	28217
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	561743537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	LANGDON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	223 US HIGHWAY 70 EAST SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	GARNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	275294051
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9196621001
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2023-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SUSAN DEAN
ReturnHeader/ReturnTs	0	2023-03-13T11:26:08-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	DONELLA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	BROWN
ReturnHeader/TaxPeriodBeginDt	0	2021-07-01
ReturnHeader/TaxPeriodEndDt	0	2022-06-30
ReturnHeader/TaxYr	0	2021