Civic Intelligence

Community Assisted and Supported

EIN 65-0869993 • 501(c)3 • Sarasota, FL

Profile

Assistance in local communities by providing and operating assisted living facilities for mentally impaired persons in southwest Florida.

PO Box 3679Sarasota, FL 34236

caslinc.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.50x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

1.31x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

63rd percentile

10%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$239,836

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

93rd percentile

39%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$33,042,850

Up $10,465,937 (+46%) from 2022

Liabilities

Up

$16,563,370

Up $1,810,812 (+12%) from 2022

Net Assets

Up

$16,479,480

Up $8,655,125 (+111%) from 2022

Revenue

Up

$12,625,935

Up $3,342,474 (+36%) from 2022

Expenses

Up

$11,337,938

Up $2,847,697 (+34%) from 2022

Net Income

Up

$1,287,997

Up $494,777 (+62%) from 2022

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $6,622,538Liabilities 2010: $4,407,084Net Assets 2010: $2,215,4542010Assets 2011: $6,619,658Liabilities 2011: $4,944,393Net Assets 2011: $1,675,2652011Assets 2012: $6,990,230Liabilities 2012: $4,928,804Net Assets 2012: $2,061,4262012Assets 2013: $7,022,370Liabilities 2013: $4,805,516Net Assets 2013: $2,216,8542013Assets 2014: $7,296,579Liabilities 2014: $5,078,712Net Assets 2014: $2,217,8672014Assets 2015: $8,080,843Liabilities 2015: $6,014,893Net Assets 2015: $2,065,9502015Assets 2016: $10,609,922Liabilities 2016: $7,545,763Net Assets 2016: $3,064,1592016Assets 2017: $10,810,626Liabilities 2017: $7,915,005Net Assets 2017: $2,895,6212017Assets 2018: $11,457,950Liabilities 2018: $7,885,207Net Assets 2018: $3,572,7432018Assets 2019: $14,100,447Liabilities 2019: $10,201,041Net Assets 2019: $3,899,4062019Assets 2020: $15,473,572Liabilities 2020: $10,135,726Net Assets 2020: $5,337,8462020Assets 2021: $17,586,841Liabilities 2021: $10,305,552Net Assets 2021: $7,281,2892021Assets 2022: $22,576,913Liabilities 2022: $14,752,558Net Assets 2022: $7,824,3552022Assets 2024: $33,042,850Liabilities 2024: $16,563,370Net Assets 2024: $16,479,4802024

Highlighted filing

2024

Assets$33,042,850
Liabilities$16,563,370
Net Assets$16,479,480

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $2,949,364Expenses 2010: $2,372,146Net Income 2010: $577,2182010Expenses 2011: $2,079,5972011Expenses 2012: $2,243,0502012Revenue 2013: $2,530,396Expenses 2013: $2,374,968Net Income 2013: $155,4282013Revenue 2014: $2,637,046Expenses 2014: $2,636,033Net Income 2014: $1,0132014Revenue 2015: $3,178,992Expenses 2015: $3,330,909Net Income 2015: -$151,9172015Revenue 2016: $5,062,642Expenses 2016: $4,064,433Net Income 2016: $998,2092016Revenue 2017: $4,531,202Expenses 2017: $4,619,540Net Income 2017: -$88,3382017Revenue 2018: $5,344,902Expenses 2018: $4,773,944Net Income 2018: $570,9582018Revenue 2019: $5,223,082Expenses 2019: $5,043,495Net Income 2019: $179,5872019Revenue 2020: $6,613,742Expenses 2020: $5,723,173Net Income 2020: $890,5692020Revenue 2021: $8,676,363Expenses 2021: $6,788,863Net Income 2021: $1,887,5002021Revenue 2022: $9,283,461Expenses 2022: $8,490,241Net Income 2022: $793,2202022Revenue 2024: $12,625,935Expenses 2024: $11,337,938Net Income 2024: $1,287,9972024

Highlighted filing

2024

Revenue$12,625,935
Expenses$11,337,938
Net Income$1,287,997

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.0$16.6$16.5$12.6$11.3$1.29
2022Summary only. Only limited summary data is available for this year.$22.6$14.8$7.82$9.28$8.49$0.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$10.3$7.28$8.68$6.79$1.89
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.5$10.1$5.34$6.61$5.72$0.89
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$10.2$3.90$5.22$5.04$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$7.89$3.57$5.34$4.77$0.57
2017Summary only. Only limited summary data is available for this year.$10.8$7.92$2.90$4.53$4.62$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$7.55$3.06$5.06$4.06$1.00
2015Detailed filing. Detailed filing data is available for this year.$8.08$6.01$2.07$3.18$3.33$0.15
2014Detailed filing. Detailed filing data is available for this year.$7.30$5.08$2.22$2.64$2.64$0.00
2013Summary only. Only limited summary data is available for this year.$7.02$4.81$2.22$2.53$2.37$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$4.93$2.06$2.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$4.94$1.68$2.08
2010Summary only. Only limited summary data is available for this year.$6.62$4.41$2.22$2.95$2.37$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$12,625,935
Mission and Program Overview

Mission

Providing and operating independent, assisted living facilities, and permanent supportive housing for individuals with a disability including homeless and special needs on a daily basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,772,252$17,133,304▲ $361,052
Investments Other Securities$1,624,704$8,706,847▲ $7,082,143
Accounts Receivable$1,557,216$2,329,532▲ $772,316
Other Notes and Loans Receivable, Net$40,014$1,130,088▲ $1,090,074
Cash and Non-Interest-Bearing Accounts$644,399$540,858▼ $103,541
Prepaid Expenses and Deferred Charges$334,206$308,474▼ $25,732
Receivables From Officers Etc$296,946$122,767▼ $174,179
Total Assets$23,710,453$33,042,850▲ $9,332,397
Other Assets Total$2,440,716$2,770,980▲ $330,264
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,938,745$10,172,124▲ $1,233,379
Other Liabilities$4,426,388$4,503,755▲ $77,367
Accounts Payable and Accrued Expenses$923,919$1,425,010▲ $501,091
Deferred Revenue$474,981$462,481▼ $12,500
Total Liabilities$14,764,033$16,563,370▲ $1,799,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,946,420$15,979,365▲ $7,032,945
Net Assets With Donor Restrictions-$500,115-
Total Net Assets Fund Balance$8,946,420$16,479,480▲ $7,533,060
Total Liabilities and Net Assets / Fund Balance$23,710,453$33,042,850▲ $9,332,397

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$12,286,881$5,947,757$18,234,638
Land$3,441,384-$3,441,384
Equipment$685,743$1,440,111$2,125,854
Leasehold Improvements$461,097$569,892$1,030,989
Other Land Buildings$258,199$107,625$365,824
Other Assets Org$2,583,650--
Other Securities$676,951--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,111-▲ $368-$3,479
2023$2,687-▲ $424-$3,111
2022$3,167-▼ $480-$2,687
2021$5,655-▲ $730$3,218$3,167
2020$5,053-▲ $618-$5,655
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria TiutyamaCFOFT$183,084$56,752$239,836
Julian Scott EllerCEOFT$164,257$44,876$209,133
Phillip J BrooksCOOFT$130,514$55,567$186,081
Melissa Larking SkinnerPresidentFT$115,798$11,988$127,786

Board Members and Trustees

NameTitle
Rebecca StonerPresident
Harold HedlyVice President
DALEEN O'DELLDirector
Diane KreismanDirector
Richard UlrichDirector
Danny BilyeuSecretary
Steve ArmstrongTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nami Sarasota And Manatee Counties INCHealth Services2911 FRUITVILLE RD, Sarasota, FL 34237$419,738
Property Mgmt Co Of Sw Fl INCManagement Svcs4118 PINAR DR, Bradenton, FL 34210$214,607
Thrive Operations LLCIt Services204 EAST ORANGE ST STE 301, Lakeland, FL 33801$209,396
Gordon Food Service INCFood Services6307 S TAMIAM TRAIL, Sarasota, FL 34231$118,666
Neighborhood Lending Partners Of FloridaAffordable Housing Financing3615 W SPRUCE STREET, Tampa, FL 33607$117,328
Revenue and Support

Revenue Composition

Contributions and Grants
$4,385,707
Program Service Revenue
$8,087,176
Investment Income
$51,306
Other Revenue
$101,746
All Other Contributions
$680,712
Change in Net Assets
$1,287,997

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Clothing and Household Goods$75,145
Total Noncash Contributions$75,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,203,170
Salaries, Compensation, and Employee Benefits$5,134,268
Total Fundraising Expense$239,953
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,295,550$304,100$95,720$3,695,370
Occupancy$1,602,970$129,338$29,916$1,762,224
Depreciation Depletion$974,340$73,337-$1,047,677
Current Officers, Directors, Trustees, and Key Employees$664,148$75,471$15,095$754,714
Fees for Services Other$445,312$251,386$21,547$718,245
Insurance$579,241$30,810$6,163$616,214
Payroll Taxes$318,817$30,448$8,955$358,220
Interest$281,032$49,594-$330,626
Information Technology$172,822$97,561$8,362$278,745
Other Employee Benefits$224,462$20,375$6,619$251,456
Travel$144,653$25,636$12,818$183,107
Fees for Services Accounting$70,539$39,820$3,413$113,772
Fees for Services Management$60,454$34,127$2,925$97,506
Office Expenses$75,283$7,614$1,691$84,588
Pension Plan Contributions$66,523$6,018$1,967$74,508
Fees for Services Lobbying$44,752$25,263$2,165$72,180
Other Expenses$49,857$10,985$10,807$71,649
Advertising$32,173$1,693$8,466$42,332
Fees for Services Legal$20,363$5,091-$25,454
Conferences and Meetings$12,464$831$3,324$16,619
All Other Expenses$14,538$242-$14,780
Grants to Domestic Orgs$500--$500
Total Functional Expenses$9,849,754$1,248,231$239,953$11,337,938
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Heather EllerHeather Eller Is the Wife of Scott Eller and Holds the Necessary LicensesCompensationNo$37,996

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$296,946$122,767▼ $174,179
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$2,586,317
Due to Casl$1,814,848
Deposits Held$29,500
Due to R.o.o.f.$28,856
Resident Funds$28,621
Due to Other Providers and Payers$12,248
Due to Independence House$3,365
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the board chair, who is a cpa, and the organizations ceo and cfo. A copy of the 990 is circulated to each board member prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization has a conflict-of-interest policy in accordance with the requirements for renewing the charitable solicitations registration with florida's department of agriculture & consumer services. The organization checks for conflicts, and otherwise regularly & consistently monitors and enforces compliance with the policy.

Form 990, Part VI, Section B, Line 15A

Due to the small size of the board of directors, the review process of the executive director's salary is done at a regularly scheduled board meeting. The executive director is not party to the discussion or the deliberation or the final decision. Comparability data is taken into consideration, but the organization can only afford to pay a budgeted amount, which is predominantly lesser than the comparable amount that would be afforded to an executive director maintaining the skill levels to manage an organization of this complexity and size.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Assisted and Supported
EIN
65-0869993
Phone
9413658645
Address
PO BOX 3679, SARASOTA, FL 34236

Signing Officer

Name
J Scott Eller
Title
Executive Director
Phone
9412252373
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Scott Eller
Formed
1998
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
115
Volunteers
7

Preparer

Firm
Kerkering Barberio & Co
Address
PO BOX 49348, SARASOTA, FL 34230-6348
Preparer
Rebecca U Stoner
Phone
9413654617
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6 Volunteers

Volunteers take residents to appointments, social events, and support groups as part of life enrichment. Additionally, all board members are volunteers.

FORM 990, PART XI, LINE 9:

Income from casl 88,943. Book-tax adjustment for partnership income -73,123. Adjustment to recognize invesement in related entities 4,357,998. Income from braden square -86,900. Income from roof 1,957,883.

Form 990, Part XII, Line 2C Audit Review Process

The audit supervision process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

Income from the endowment is used to support the operations and program of the organization at the discretion of the board of directors.

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under section 509(a)(2).

Raw XML AppendixShowing 400 of 955 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt02329532
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDING AND OPERATING INDEPENDENT, ASSISTED LIVING FACILITIES, AND PERMANENT SUPPORTIVE HOUSING FOR INDIVIDUALS WITH A DISABILITY INCLUDING HOMELESS AND SPECIAL NEEDS ON A DAILY BASIS.
IRS990/AdvertisingGrp/FundraisingAmt08466
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IRS990/BooksInCareOfDetail/PhoneNum09412252373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 3679
IRS990/BooksInCareOfDetail/USAddress/CityNm0SARASOTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
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IRS990/CompensationProcessOtherInd00
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2THRIVE OPERATIONS LLC
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Desc0THE ORGANIZATION PROVIDES A STABLE, SUPPORTIVE AND SAFE LIVING ENVIRONMENT IN ORDER TO ENCOURAGE EACH INDIVIDUAL TO GAIN AS MUCH INDEPENDENCE AS POSSIBLE, WHILE ALSO MEETING THEIR SOCIAL AND EDUCATIONAL NEEDS.THE ORGANIZATION HOUSED OVER 1000 PEOPLE.
IRS990/DescribedInSection501c3Ind01
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