Civic Intelligence

Carpe Diem Semper Incorporated

EIN 81-4260882 • 501(c)3 • Windsor Mill, MD

Pub. 78 Eligible

Profile

Carpe diem semper, incorporated provides services to individuals with disabilities and those needing support to live in and fully participate in the community.

7104 Ambassador Road Ste 200Windsor Mill, MD 21244-2700

carpediemsemper.com

Siviq Scores

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

Liabilities / Assets

71st percentile

0.34x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.13x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

34th percentile

-1.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

44th percentile

4.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$2,066,050

Down $1,997,650 (-49%) from 2023

Liabilities

Down

$705,086

Down $1,955,296 (-73%) from 2023

Net Assets

Down

$1,360,964

Down $42,354 (-3.0%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin34th percentile

Revenue

Up

$5,345,491

Up $475,292 (+9.8%) from 2023

Expenses

Up

$5,398,894

Up $625,906 (+13%) from 2023

Net Income

Down

-$53,403

Down $150,614 (-155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$6.0M$4.0M$2.0M$0Assets 2020: $1,952,548Liabilities 2020: $1,617,780Net Assets 2020: $334,7682020Assets 2021: $2,834,813Liabilities 2021: $2,231,489Net Assets 2021: $603,3242021Assets 2022: $4,541,885Liabilities 2022: $3,235,778Net Assets 2022: $1,306,1072022Assets 2023: $4,063,700Liabilities 2023: $2,660,382Net Assets 2023: $1,403,3182023Assets 2024: $2,066,050Liabilities 2024: $705,086Net Assets 2024: $1,360,9642024

Highlighted filing

2024

Assets$2,066,050
Liabilities$705,086
Net Assets$1,360,964
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $590,994Expenses 2020: $679,054Net Income 2020: -$88,0602020Revenue 2021: $4,087,881Expenses 2021: $3,819,325Net Income 2021: $268,5562021Revenue 2022: $4,904,113Expenses 2022: $4,201,330Net Income 2022: $702,7832022Revenue 2023: $4,870,199Expenses 2023: $4,772,988Net Income 2023: $97,2112023Revenue 2024: $5,345,491Expenses 2024: $5,398,894Net Income 2024: -$53,4032024

Highlighted filing

2024

Revenue$5,345,491
Expenses$5,398,894
Net Income-$53,403
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,066,050
Liabilities
$705,086
Net assets
$1,360,964
Revenue
$5,345,491
Expenses
$5,398,894
Net income
-$53,403
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.07$0.71$1.36$5.35$5.40$0.05
2023Detailed filing. Detailed filing data is available for this year.$4.06$2.66$1.40$4.87$4.77$0.10
2022Detailed filing. Detailed filing data is available for this year.$4.54$3.24$1.31$4.90$4.20$0.70
2021Detailed filing. Detailed filing data is available for this year.$2.83$2.23$0.60$4.09$3.82$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.95$1.62$0.33$0.59$0.68$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 11, 2025
Return Version
2024v5.2
Gross Receipts
$5,345,491
Mission and Program Overview

Mission

Carpe diem semper, incorporated provides services to individuals with disabilities and those needing support to live in and fully participate in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,949,140$1,473,784▼ $475,356
Accounts Receivable$903,984$285,180▼ $618,804
Land, Buildings, and Equipment, Net$227,828$267,698▲ $39,870
Total Assets$4,063,700$2,066,050▼ $1,997,650
Other Assets Total$982,748$39,388▼ $943,360
Liabilities
Deferred Revenue$2,074,810$440,140▼ $1,634,670
Other Liabilities$298,519--
Accounts Payable and Accrued Expenses$215,504$215,323▼ $181
Mortgage Notes Payable Secured by Investment Property$60,500$49,623▼ $10,877
Total Liabilities$2,649,333$705,086▼ $1,944,247
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,414,367$1,360,964▼ $53,403
Total Net Assets Fund Balance$1,414,367$1,360,964▼ $53,403
Total Liabilities and Net Assets / Fund Balance$4,063,700$2,066,050▼ $1,997,650

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$285,735$171,522$382,196
Leasehold Improvements$-18,037$28,376-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Vladimir NdebugreChief Executive OfficerFT$250,476$250,476
Michael PietersonFinance & Hr DirectorFT$200,377$200,377
Michael Pieterson--$200,377$200,377
Mamley DJanisonChairperson-$114,919$114,919
John SeshieMemberFT$60,833$60,833

Board Members and Trustees

NameTitle
Roland Tagoe-
Sean Thomas-
William LundyMembe
Daprena BoydMember
Nene BorteyMember
Heather LundyMember Nonvoting
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,299,347
Investment Income
$46,144
Other Revenue
$0
Change in Net Assets
$-53,403

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,345,491
Total Revenue per Audited Statements
$5,345,491
Total Revenue per Form 990
$5,345,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,810,979
Other Expenses$1,587,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,851,376$621,261-$3,472,637
Occupancy$355,673$70,118-$425,791
Payroll Taxes$214,149$46,659-$260,808
All Other Expenses$193,108$56,099-$249,207
Fees for Services Management-$198,815-$198,815
Other Employee Benefits$63,663$13,871-$77,534
Insurance$74,920--$74,920
Depreciation Depletion$65,740--$65,740
Information Technology-$10,561-$10,561
Interest$6,678$351-$7,029
Other Expenses$5,398--$5,398
Total Functional Expenses$4,381,159$1,017,735$0$5,398,894

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,398,894
Total Expenses per Audited Statements$5,398,894
Total Expenses per Form 990$5,398,894
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
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
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 governing body review Part VI line 11

“REVIEW OF FORM 990: The Executive Director of QLI shares form 990 with Board Members before it is filed with the IRS. A copy of the 990 is made available to all Board Members after completion as well.”

Conflict of interest policy compliance Part VI line 12C

“CONFLICTS MONITORING AND ENFORCEMENT: CDS maintains a conflict of interest policy. Officers are required to disclose annually information regarding all business relationships between and among officers and directors. Further, these same individuals have an ongoing obligation to disclose the existence of actual or potential conflicts to the board. The Board is responsible for deciding whether a conflict exists.”

CEO executive director top management comp Part VI line 15A

“COMPENSATION DETERMINATION: Officer pay will be reviewed and determined by the board of trustees. The Board will review data of compensation provided by similar organizations to ensure CDS is compensating its leadership within market parameter norms.”

Other officer or key employee compensation Part VI line 15B

“COMPENSATION DETERMINATION: Compensation of organization leadership is reviewed by the board.”

Governing documents etc available to public Part VI line 19

“DOCUMENT AVAILABILITY: CDS provides documentation upon request to any individual or organization requesting such information.”

Filing and Contact Details

Filer

Filer Name
Carpe Diem Semper Incorporated
EIN
81-4260882
In Care Of
% Vladimir Ndebugre
Phone
4439298073
Address
7104 AMBASSADOR ROAD STE 200, Windsor Mill, MD 21244-2700

Signing Officer

Name
Vladimir Ndebugre
Title
Chief Executive Officer
Phone
4437401344
Signed
2025-05-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Vladimir Ndebugre
Formed
2016
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
6
Employees
99

Preparer

Firm
Stephen K Stinnette CPA
Address
110 Five Brothers Drive, Westminster, MD 21157
Preparer
Stephen K Stinnette CPA
Phone
4434656466
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Carpe Diem Semper was formed in 2016 and began operations in 2019 as a taxable for profit entity. Tax-exempt status was granted with an effective date of November 2020.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW OF FORM 990: The Executive Director of QLI shares form 990 with Board Members before it is filed with the IRS. A copy of the 990 is made available to all Board Members after completion as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS MONITORING AND ENFORCEMENT: CDS maintains a conflict of interest policy. Officers are required to disclose annually information regarding all business relationships between and among officers and directors. Further, these same individuals have an ongoing obligation to disclose the existence of actual or potential conflicts to the board. The Board is responsible for deciding whether a conflict exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION DETERMINATION: Officer pay will be reviewed and determined by the board of trustees. The Board will review data of compensation provided by similar organizations to ensure CDS is compensating its leadership within market parameter norms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION DETERMINATION: Compensation of organization leadership is reviewed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENT AVAILABILITY: CDS provides documentation upon request to any individual or organization requesting such information.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Carpe Diem Semper was formed in 2016 and began operations in 2019 as a taxable for profit entity. Tax-exempt status was granted with an effective date of November 2020.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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