Civic Intelligence

James Developmental Center Inc.

990 • Fiscal year 2019 • EIN 62-0927773

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 19, 2019

Organization Profile
Matthews Hollow Road PO Box 605Waverly, TN 37185

(931) 296-7755

Siviq Scores

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

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

34th percentile

0.04x

Higher debt load relative to revenue than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

61st percentile

7.8%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$64,799

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

55th percentile

4.6%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,197,665

Up $97,134 (+4.6%) from 2018

Net Assets

Up

$2,148,398

Up $108,050 (+5.3%) from 2018

Liabilities

Down

$49,267

Down $10,916 (-18%) from 2018

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin61st percentile

Revenue

Up

$1,384,825

Up $15,502 (+1.1%) from 2018

Expenses

Up

$1,276,775

Up $30,413 (+2.4%) from 2018

Net Income

Down

$108,050

Down $14,911 (-12%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,180,600Liabilities 2010: $428,022Net Assets 2010: $1,752,5782010Assets 2011: $2,298,089Liabilities 2011: $424,576Net Assets 2011: $1,873,5132011Assets 2012: $2,319,674Liabilities 2012: $425,301Net Assets 2012: $1,894,3732012Assets 2013: $2,273,790Liabilities 2013: $415,987Net Assets 2013: $1,857,8032013Assets 2014: $2,222,489Liabilities 2014: $403,191Net Assets 2014: $1,819,2982014Assets 2015: $2,234,879Liabilities 2015: $397,251Net Assets 2015: $1,837,6282015Assets 2016: $2,264,525Liabilities 2016: $391,074Net Assets 2016: $1,873,4512016Assets 2017: $2,277,628Liabilities 2017: $360,241Net Assets 2017: $1,917,3872017Assets 2018: $2,100,531Liabilities 2018: $60,183Net Assets 2018: $2,040,3482018Assets 2019: $2,197,665Liabilities 2019: $49,267Net Assets 2019: $2,148,3982019Assets 2020: $2,272,635Liabilities 2020: $209,610Net Assets 2020: $2,063,0252020Assets 2021: $2,481,461Liabilities 2021: $228,719Net Assets 2021: $2,252,7422021Assets 2022: $2,645,315Liabilities 2022: $73,563Net Assets 2022: $2,571,7522022Assets 2023: $2,849,324Liabilities 2023: $119,160Net Assets 2023: $2,730,1642023Assets 2024: $3,080,367Liabilities 2024: $104,254Net Assets 2024: $2,976,1132024

Highlighted filing

2019

Assets$2,197,665
Liabilities$49,267
Net Assets$2,148,398
Open 2019 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,541,8332010Revenue 2011: $1,579,085Expenses 2011: $1,458,150Net Income 2011: $120,9352011Expenses 2012: $1,500,9632012Revenue 2013: $1,380,247Expenses 2013: $1,416,817Net Income 2013: -$36,5702013Revenue 2014: $1,354,606Expenses 2014: $1,393,111Net Income 2014: -$38,5052014Revenue 2015: $1,284,247Expenses 2015: $1,265,917Net Income 2015: $18,3302015Revenue 2016: $1,292,176Expenses 2016: $1,256,353Net Income 2016: $35,8232016Revenue 2017: $1,310,475Expenses 2017: $1,266,540Net Income 2017: $43,9352017Revenue 2018: $1,369,323Expenses 2018: $1,246,362Net Income 2018: $122,9612018Revenue 2019: $1,384,825Expenses 2019: $1,276,775Net Income 2019: $108,0502019Revenue 2020: $1,050,441Expenses 2020: $1,135,814Net Income 2020: -$85,3732020Revenue 2021: $1,267,770Expenses 2021: $1,078,053Net Income 2021: $189,7172021Revenue 2022: $1,751,903Expenses 2022: $1,432,893Net Income 2022: $319,0102022Revenue 2023: $2,084,743Expenses 2023: $1,926,331Net Income 2023: $158,4122023Revenue 2024: $2,266,800Expenses 2024: $2,020,852Net Income 2024: $245,9482024

Highlighted filing

2019

Revenue$1,384,825
Expenses$1,276,775
Net Income$108,050
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 19, 2019
Return Version
2018v3.2
Gross Receipts
$1,384,825
Mission and Program Overview

Mission

Programs for those with disabilities

Programs for the handicapped

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$892,916$896,126▲ $3,210
Land, Buildings, and Equipment, Net$646,196$624,174▼ $22,022
Cash and Non-Interest-Bearing Accounts$346,647$474,753▲ $128,106
Accounts Receivable$187,690$190,802▲ $3,112
Prepaid Expenses and Deferred Charges$20,777$5,505▼ $15,272
Total Assets$2,100,531$2,197,665▲ $97,134
Other Assets Total$6,305$6,305→ $0
Liabilities
Accounts Payable and Accrued Expenses$60,183$49,267▼ $10,916
Total Liabilities$60,183$49,267▼ $10,916
Net Assets / Fund Balance
Unrestricted Net Assets$2,040,348$2,148,398▲ $108,050
Total Net Assets Fund Balance$2,040,348$2,148,398▲ $108,050
Total Liabilities and Net Assets / Fund Balance$2,100,531$2,197,665▲ $97,134

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$509,429$628,359$1,137,788
Equipment$39,578$394,004$433,582
Land$75,167-$75,167
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
Linda DycusExec Directo$64,799$64,799

Board Members and Trustees

NameTitle
Robert I ThomasonPresident
Andy DodsonDirector
Bob BoneDirector
Jenny StriblingDirector
Jim ShupeDirector
Kathy RiceSecretary
Terry SharpTreasurer
Gretchen TurnerVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$1,164,804
Program Service Revenue
$140,593
Investment Income
$3,210
Other Revenue
$76,218
All Other Contributions
$34,496
Change in Net Assets
$108,050

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,384,825
Total Revenue per Audited Statements
$1,384,825
Total Revenue per Form 990
$1,384,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,005,479
Other Expenses$271,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$680,921$54,173-$735,094
Other Employee Benefits$108,640$37,977-$146,617
Occupancy$83,469$20,757-$104,226
Current Officers, Directors, Trustees, and Key Employees-$64,799-$64,799
Payroll Taxes$52,666$6,303-$58,969
Depreciation Depletion$43,608$803-$44,411
Fees for Services Other$9,833$21,616-$31,449
Fees for Services Accounting-$25,164-$25,164
Office Expenses$13,147$7,768-$20,915
Other Expenses$874$519-$519
Travel$29--$29
Total Functional Expenses$1,036,812$239,963$0$1,276,775

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,276,775
Total Expenses per Audited Statements$1,276,775
Total Expenses per Form 990$1,276,775
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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

“No review was or will be conducted.”

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

“Policy is monitored when employees are hired or board members are appointed. For employees this is reviewed during employee evaluations.”

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

“The board of director approves the executive director's salary.”

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

“The board of directors is engaged in the budget process and approves officer and key employee compensation.”

Form 990, Page 6, Part VI, Line 19

“Documents are available at the organization's office upon request. In addition the organization is required to file annually with the state of tennessee which makes the available to the public in various reports and their website.”

Filing and Contact Details

Filer

Filer Name
James Developmental Center Inc
EIN
62-0927773
Phone
9312967755
Address
MATTHEWS HOLLOW ROAD PO BOX 605, WAVERLY, TN 37185

Signing Officer

Name
Linda Dycus
Title
Exec Director
Phone
9312967755
Signed
2019-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Dycus
Formed
1974
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
46

Preparer

Firm
DURHAM NUNNERY POYNER & WALTERS CPA'S
Address
PO BOX 444, WAVERLY, TN 37185
Preparer
Christopher F Nunnery CPA
Phone
9312963107
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“At the time of the original filing the annual financial statement audit had not yet been completed, this amended return reflects the audited amounts.”

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IRS990/ProgSrvcAccomActy3Grp/Desc0DAYCARE SERVICES ARE PROVIDED FOR DEVELOPMENTALLY DISABLED AND NONDISABLED PRESCHOOL CHILDREN OFTEN IN AN INTEGRATED ENVIRONMENT. THE PRIMARY FUNDING SOURCE FOR NONDISABLED CHILDREN IS PRIVATE PAY FEES, WHILE THE PRIMARY FUNDING SOURCE FOR THE DISABLED CHILDREN IS THE TN DMHMR.
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IRS990/PYTotalRevenueAmt01369323
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0896126
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01090610
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0997346
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05323194
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02960
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01402
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02171
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02666
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02818
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012017
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0278845
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt081382
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0126918
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0214147
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0235723
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01005412
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05323194
IRS990ScheduleA/TotalSupportAmt06072430
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0628359
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01137788
IRS990ScheduleD/EquipmentGrp/BookValueAmt039578
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0394004
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0433582
IRS990ScheduleD/ExpensesSubtotalAmt01276775
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075167
IRS990ScheduleD/RevenueSubtotalAmt01384825
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0624174
IRS990ScheduleD/TotalExpensesPerForm990Amt01276775
IRS990ScheduleD/TotalRevenuePerForm990Amt01384825
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01384825
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01276775
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AT THE TIME OF THE ORIGINAL FILING THE ANNUAL FINANCIAL STATEMENT AUDIT HAD NOT YET BEEN COMPLETED, THIS AMENDED RETURN REFLECTS THE AUDITED AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICY IS MONITORED WHEN EMPLOYEES ARE HIRED OR BOARD MEMBERS ARE APPOINTED. FOR EMPLOYEES THIS IS REVIEWED DURING EMPLOYEE EVALUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTOR APPROVES THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS IS ENGAGED IN THE BUDGET PROCESS AND APPROVES OFFICER AND KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. IN ADDITION THE ORGANIZATION IS REQUIRED TO FILE ANNUALLY WITH THE STATE OF TENNESSEE WHICH MAKES THE AVAILABLE TO THE PUBLIC IN VARIOUS REPORTS AND THEIR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt01164804
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239963
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01036812
IRS990/TotalFunctionalExpensesGrp/TotalAmt01276775
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt049267
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IRS990/TotalLiabilitiesGrp/EOYAmt049267
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IRS990/TotalProgramServiceExpensesAmt01036812
IRS990/TotalProgramServiceRevenueAmt0140593
IRS990/TotalReportableCompFromOrgAmt064799
IRS990/TotalRevenueGrp/ExclusionAmt082009
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01384825
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02100531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02197665
IRS990/TravelGrp/ProgramServicesAmt029
IRS990/TravelGrp/TotalAmt029
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02040348
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02148398
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 605
IRS990/USAddress/AddressLine2Txt0200 MATTHEWS HOLLOW RD
IRS990/USAddress/CityNm0WAVERLY
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037185
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA DYCUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09312967755
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES DEVELOPMENTAL CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0JAME

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,197,665
Liabilities
$49,267
Net assets
$2,148,398
Revenue
$1,384,825
Expenses
$1,276,775
Net income
$108,050
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.08$0.10$2.98$2.27$2.02$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.85$0.12$2.73$2.08$1.93$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.65$0.07$2.57$1.75$1.43$0.32
2021Detailed filing. Detailed filing data is available for this year.$2.48$0.23$2.25$1.27$1.08$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.27$0.21$2.06$1.05$1.14$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.20$0.05$2.15$1.38$1.28$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.10$0.06$2.04$1.37$1.25$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.28$0.36$1.92$1.31$1.27$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.26$0.39$1.87$1.29$1.26$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.40$1.84$1.28$1.27$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.40$1.82$1.35$1.39$0.04
2013Summary only. Only limited summary data is available for this year.$2.27$0.42$1.86$1.38$1.42$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.43$1.89$1.50
2011Summary only. Only limited summary data is available for this year.$2.30$0.42$1.87$1.58$1.46$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.43$1.75$1.54