Civic Intelligence

DLC Nurse and Learn Inc

990 • Fiscal year 2018 • EIN 59-3618761

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 03, 2018

4101-1 College StreetJacksonville, FL 32205

(904) 387-0370

Siviq Scores

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

Liabilities / Assets

64th percentile

0.11x

Higher debt load relative to assets than 64% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$63,165

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

92nd percentile

71%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

8.3%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$274,921

Up $114,196 (+71%) from 2017

Net Assets

Up

$245,797

Up $114,573 (+87%) from 2017

Liabilities

Down

$29,124

Down $377 (-1.3%) from 2017

Revenue

Up

$911,209

Up $70,118 (+8.3%) from 2017

Expenses

Down

$796,636

Down $21,053 (-2.6%) from 2017

Net Income

Up

$114,573

Up $91,171 (+390%) from 2017

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 2015: $85,862Liabilities 2015: $30,817Net Assets 2015: $55,0452015Assets 2016: $134,972Liabilities 2016: $27,150Net Assets 2016: $107,8222016Assets 2017: $160,725Liabilities 2017: $29,501Net Assets 2017: $131,2242017Assets 2018: $274,921Liabilities 2018: $29,124Net Assets 2018: $245,7972018Assets 2019: $315,150Liabilities 2019: $33,601Net Assets 2019: $281,5492019Assets 2020: $703,735Liabilities 2020: $314,796Net Assets 2020: $388,9392020Assets 2021: $1,021,058Liabilities 2021: $473,785Net Assets 2021: $547,2732021Assets 2022: $1,082,772Liabilities 2022: $195,913Net Assets 2022: $886,8592022

Highlighted filing

2018

Assets$274,921
Liabilities$29,124
Net Assets$245,797

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $804,613Expenses 2015: $840,047Net Income 2015: -$35,4342015Revenue 2016: $856,189Expenses 2016: $803,412Net Income 2016: $52,7772016Revenue 2017: $841,091Expenses 2017: $817,689Net Income 2017: $23,4022017Revenue 2018: $911,209Expenses 2018: $796,636Net Income 2018: $114,5732018Revenue 2019: $886,186Expenses 2019: $850,434Net Income 2019: $35,7522019Revenue 2020: $1,028,671Expenses 2020: $921,280Net Income 2020: $107,3912020Revenue 2021: $1,115,385Expenses 2021: $957,051Net Income 2021: $158,3342021Revenue 2022: $1,494,504Expenses 2022: $1,154,918Net Income 2022: $339,5862022

Highlighted filing

2018

Revenue$911,209
Expenses$796,636
Net Income$114,573
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 3, 2018
Return Version
2017v2.3
Gross Receipts
$916,285
Mission and Program Overview

Mission

To provide year round, high-quality education, nursing care and therapies in an environment for children of all abilities, with dignity, while giving families the ability to become financially independent and children the opportunity to reach their maximum potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$96,637$198,674▲ $102,037
Land, Buildings, and Equipment, Net$28,701$27,644▼ $1,057
Pledges and Grants Receivable$20,367$27,379▲ $7,012
Cash and Non-Interest-Bearing Accounts$5,080$10,753▲ $5,673
Accounts Receivable$5,889$6,594▲ $705
Prepaid Expenses and Deferred Charges$4,051$3,877▼ $174
Total Assets$160,725$274,921▲ $114,196
Liabilities
Accounts Payable and Accrued Expenses$29,501$29,124▼ $377
Total Liabilities$29,501$29,124▼ $377
Net Assets / Fund Balance
Unrestricted Net Assets$131,224$245,797▲ $114,573
Total Net Assets Fund Balance$131,224$245,797▲ $114,573
Total Liabilities and Net Assets / Fund Balance$160,725$274,921▲ $114,196

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,942$146,765$173,707
Leasehold Improvements$702$13,839$14,541
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy BuggleExecutive DiFT$61,507$1,658$63,165

Board Members and Trustees

NameTitle
Heidi CookePresident
Aaron LogueDirector
Christela AmonkouDirector
Eileen PhelpsDirector
Haley EcclesDirector
Marsha MoorDirector
Thomas WoodardDirector
Tracy CrissmanDirector
Debbie OcanaPublic Relat
Randi HamnerSecretary
Kevin KuzelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$641,563
Program Service Revenue
$252,566
Investment Income
$761
Other Revenue
$16,319
All Other Contributions
$334,914
Change in Net Assets
$114,573

Audited Revenue Reconciliation

Revenue per Audited Statements
$911,209
Revenue Not Reported on Form 990
$5,076
Total Revenue per Audited Statements
$916,285
Total Revenue per Form 990
$911,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$684,089
Other Expenses$112,547
Total Fundraising Expense$1,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$565,043$46,200-$611,243
Payroll Taxes$40,670$3,325-$43,995
Occupancy$21,492-$1,142$22,634
Other Employee Benefits$14,842$1,213-$16,055
Fees for Services Other$13,935--$13,935
Pension Plan Contributions$11,829$967-$12,796
Depreciation Depletion-$11,271-$11,271
All Other Expenses$9,025$101-$9,126
Insurance$7,928--$7,928
Office Expenses$4,455$349$152$4,956
Other Expenses$4,928$385$153$4,928
Advertising$3,007-$353$3,360
Travel$1,810--$1,810
Total Functional Expenses$730,829$63,811$1,996$796,636

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$801,712
Expenses per Audited Statements$796,636
Total Expenses per Form 990$796,636
Expenses Not Reported on Form 990$5,076
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,395
Fundraising Direct Expenses$5,076
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$11,890$11,890$165$11,725
Passport to Riv$9,505$9,505$1,123$8,382
Total Events$21,395$21,395$5,076$16,319
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

A copy of the form 990 was provided to the board of directors.

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

The organization has policies and procedures in place to identify and manage conflicts of interest. The organization monitors compliance with the conflict of interest policy on a regular basis.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are kept on the premises and are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Dlc Nurse and Learn Inc
EIN
59-3618761
Phone
9043870370
Address
4101-1 COLLEGE STREET, JACKSONVILLE, FL 32205

Signing Officer

Name
Amy Buggle
Title
Executive Director
Phone
9043870370
Signed
2018-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Buggle
Formed
1974
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
40

Preparer

Firm
Ralston & Company Pa CPA
Address
8777 SAN JOSE BLVD BLDG E, JACKSONVILLE, FL 32217-4213
Preparer
R Bruce Shealy
Phone
9047300440
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide year round, high-quality education, nursing care and therapies in an environment for children of all abilities, with dignity, while giving families the ability to become financially independent and children the opportunity to reach their maximum potential.

Form 990, Part XI, Line 9

Direct revenue for special events 5,076 direct expenses for special events -5,076

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct revenue for special events 5,076

Schedule D, Page 4, Part XII, Line 2D

Direct expenses for special events 5,076

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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEDICARE/MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc2THERAPY SERVICES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122046
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28327
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0222193
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28327
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IRS990/PYContributionsGrantsAmt0593953
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0308
IRS990/PYOtherExpensesAmt0104400
IRS990/PYOtherRevenueAmt013834
IRS990/PYProgramServiceRevenueAmt0232996
IRS990/PYRevenuesLessExpensesAmt023402
IRS990/PYSalariesCompEmpBnftPaidAmt0713289
IRS990/PYTotalExpensesAmt0817689
IRS990/PYTotalRevenueAmt0841091
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0114573
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt096637
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0198674
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt026942
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146765
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0173707
IRS990ScheduleD/ExpensesNotReportedAmt05076
IRS990ScheduleD/ExpensesSubtotalAmt0796636
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0702
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013839
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014541
IRS990ScheduleD/OtherExpensesIncludedAmt05076
IRS990ScheduleD/OtherRevenueAmt05076
IRS990ScheduleD/RevenueNotReportedAmt05076
IRS990ScheduleD/RevenueSubtotalAmt0911209
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT REVENUE FOR SPECIAL EVENTS 5,076
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES FOR SPECIAL EVENTS 5,076
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027644
IRS990ScheduleD/TotalExpensesPerForm990Amt0796636
IRS990ScheduleD/TotalRevenuePerForm990Amt0911209
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0916285
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0801712
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05076
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PASSPORT TO RIV
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09505
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021395
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09505
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021395
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016319
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01288
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0165
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01123
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03788
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03788
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE YEAR ROUND, HIGH-QUALITY EDUCATION, NURSING CARE AND THERAPIES IN AN ENVIRONMENT FOR CHILDREN OF ALL ABILITIES, WITH DIGNITY, WHILE GIVING FAMILIES THE ABILITY TO BECOME FINANCIALLY INDEPENDENT AND CHILDREN THE OPPORTUNITY TO REACH THEIR MAXIMUM POTENTIAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS POLICIES AND PROCEDURES IN PLACE TO IDENTIFY AND MANAGE CONFLICTS OF INTEREST. THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE KEPT ON THE PREMISES AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT REVENUE FOR SPECIAL EVENTS 5,076 DIRECT EXPENSES FOR SPECIAL EVENTS -5,076
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0160725
IRS990/TotalAssetsEOYAmt0274921
IRS990/TotalAssetsGrp/BOYAmt0160725
IRS990/TotalAssetsGrp/EOYAmt0274921
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0641563
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01996
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063811
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0730829
IRS990/TotalFunctionalExpensesGrp/TotalAmt0796636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029501
IRS990/TotalLiabilitiesEOYAmt029124
IRS990/TotalLiabilitiesGrp/BOYAmt029501
IRS990/TotalLiabilitiesGrp/EOYAmt029124
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0131224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0245797
IRS990/TotalOtherCompensationAmt01658
IRS990/TotalProgramServiceExpensesAmt0730829
IRS990/TotalProgramServiceRevenueAmt0252566
IRS990/TotalReportableCompFromOrgAmt061507
IRS990/TotalRevenueGrp/ExclusionAmt0761
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252566
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0911209
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0160725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274921
IRS990/TravelGrp/ProgramServicesAmt01810
IRS990/TravelGrp/TotalAmt01810
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0131224
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0245797
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04101-1 COLLEGE STREET
IRS990/USAddress/CityNm0JACKSONVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032205
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.DLCNL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY BUGGLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09043870370
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DLC NURSE AND LEARN INC
ReturnHeader/Filer/BusinessNameControlTxt0DLCN
ReturnHeader/Filer/EIN0593618761
ReturnHeader/Filer/PhoneNum09043870370

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