Civic Intelligence

James Developmental Center Inc.

990 • Fiscal year 2024 • EIN 62-0927773

Jul 01, 2023 to Jun 30, 2024 • Filed on May 14, 2025

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

(931) 296-7755

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$3,066,733

Up $217,409 (+7.6%) from 2023

Net Assets

Up

$2,962,479

Up $232,315 (+8.5%) from 2023

Liabilities

Down

$104,254

Down $14,906 (-13%) from 2023

Revenue And Expenses

Revenue

Up

$2,253,167

Up $168,424 (+8.1%) from 2023

Expenses

Up

$2,020,850

Up $94,519 (+4.9%) from 2023

Net Income

Up

$232,317

Up $73,905 (+47%) from 2023

Historical Trend

Balance Sheet Trend

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: $2,976,1132024Assets 2024: $3,066,733Liabilities 2024: $104,254Net Assets 2024: $2,962,4792024

Highlighted filing

2024

Assets$3,066,733
Liabilities$104,254
Net Assets$2,962,479
Open 2024 Filing

Operations Trend

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: $245,9482024Revenue 2024: $2,253,167Expenses 2024: $2,020,850Net Income 2024: $232,3172024

Highlighted filing

2024

Revenue$2,253,167
Expenses$2,020,850
Net Income$232,317
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$2,253,167
Mission and Program Overview

Mission

Programs for those with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,278,374$2,036,151▲ $757,777
Land, Buildings, and Equipment, Net$497,232$505,531▲ $8,299
Cash and Non-Interest-Bearing Accounts$857,933$308,545▼ $549,388
Accounts Receivable$183,034$172,098▼ $10,936
Prepaid Expenses and Deferred Charges$26,346$38,003▲ $11,657
Total Assets$2,849,324$3,066,733▲ $217,409
Other Assets Total$6,405$6,405→ $0
Liabilities
Accounts Payable and Accrued Expenses$111,728$99,980▼ $11,748
Mortgage Notes Payable Secured by Investment Property$7,432$4,274▼ $3,158
Total Liabilities$119,160$104,254▼ $14,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,730,164$2,962,479▲ $232,315
Total Net Assets Fund Balance$2,730,164$2,962,479▲ $232,315
Total Liabilities and Net Assets / Fund Balance$2,849,324$3,066,733▲ $217,409

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$360,327$438,349$798,676
Equipment$83,689$384,971$468,660
Land$61,515-$61,515
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda DycusExec DirectoFT$79,174$79,174

Board Members and Trustees

NameTitle
Robert I ThomasonPresident
Jenny StriblingDirector
Jim ShupeDirector
Kathy RiceSecretary
Terry SharpTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,983,356
Program Service Revenue
$191,149
Investment Income
$60,926
Other Revenue
$17,736
All Other Contributions
$32,405
Change in Net Assets
$232,317

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,253,167
Total Revenue per Audited Statements
$2,253,167
Total Revenue per Form 990
$2,253,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,634,201
Other Expenses$386,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,211,128$81,282-$1,292,410
Other Employee Benefits$112,219$48,042-$160,261
Occupancy$89,898$22,207-$112,105
Payroll Taxes$91,683$10,673-$102,356
Current Officers, Directors, Trustees, and Key Employees-$79,174-$79,174
Fees for Services Other$37,184$18,887-$56,071
Depreciation Depletion$39,442--$39,442
Fees for Services Accounting-$31,546-$31,546
Office Expenses$4,118$1,083-$5,201
Other Expenses$2,136$29-$2,136
All Other Expenses$850$119-$969
Total Functional Expenses$1,724,618$296,232$0$2,020,850

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,020,852
Expenses per Audited Statements$2,020,850
Total Expenses per Form 990$2,020,850
Expenses Not Reported on Form 990$2
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
Backup withholding compliance
No
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

“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
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Dycus
Formed
1974
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
57

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference -2”

Financial Statement Notes

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

“Book / tax depreciation difference 2”

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0857951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06977210
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0856189
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt078654
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt075431
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IRS990ScheduleA/PublicSupportPY170Pct00.93850
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IRS990ScheduleA/TotalSupportAmt07368741
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt061515
IRS990ScheduleD/OtherExpensesIncludedAmt02
IRS990ScheduleD/RevenueSubtotalAmt02253167
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY IS MONITORED WHEN EMPLOYEES ARE HIRED OR BOARD MEMBERS ARE APPOINTED. FOR EMPLOYEES THIS IS REVIEWED DURING EMPLOYEE EVALUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTOR APPROVES THE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS ENGAGED IN THE BUDGET PROCESS AND APPROVES OFFICER AND KEY EMPLOYEE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS 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/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalLiabilitiesGrp/EOYAmt0104254
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 605
IRS990/USAddress/AddressLine2Txt0200 MATTHEWS HOLLOW RD
IRS990/USAddress/CityNm0WAVERLY
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IRS990/USAddress/ZIPCd037185
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA DYCUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09312967755
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JAMES DEVELOPMENTAL CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0620927773
ReturnHeader/Filer/PhoneNum09312967755
ReturnHeader/Filer/USAddress/AddressLine1Txt0MATTHEWS HOLLOW ROAD PO BOX 605
ReturnHeader/Filer/USAddress/CityNm0WAVERLY
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NUNNERY POYNER & BOHANNON PC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 444
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAVERLY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037185
ReturnHeader/PreparerPersonGrp/PhoneNum09312963107
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER F NUNNERY CPA
ReturnHeader/ReturnTs02025-05-14T21:42:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,066,733
Liabilities
$104,254
Net assets
$2,962,479
Revenue
$2,253,167
Expenses
$2,020,850
Net income
$232,317
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
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.10$2.96$2.25$2.02$0.23
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