Civic Intelligence

Direct Center for Independence Inc

EIN 86-0780046 • 501(c)3 • Tucson, AZ

Profile

DIRECT Center for Independence, Inc. advocates voice, choice and independence for people with disabilities. Directs vision is universal access and opportunity for all people with disabilities.

1001 N Alvernon WayTucson, AZ 85711

www.directilc.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

39th percentile

-0.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

31st percentile

-1.9%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

22nd percentile

-9.6%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$1,065,899

Down $14,905 (-1.4%) from 2024

Liabilities

Down

$105,174

Down $15,575 (-13%) from 2024

Net Assets

Up

$960,725

Up $670 (+0.1%) from 2024

Revenue

Down

$1,087,700

Down $289,736 (-21%) from 2024

Expenses

Down

$1,088,031

Down $284,843 (-21%) from 2024

Net Income

Down

-$331

Down $4,893 (-107%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $435,231Liabilities 2010: $101,788Net Assets 2010: $333,4432010Assets 2011: $404,775Liabilities 2011: $51,298Net Assets 2011: $353,4772011Assets 2012: $408,714Liabilities 2012: $64,544Net Assets 2012: $344,1702012Assets 2013: $401,869Liabilities 2013: $35,710Net Assets 2013: $366,1592013Assets 2014: $412,678Liabilities 2014: $53,518Net Assets 2014: $359,1602014Assets 2015: $396,770Liabilities 2015: $64,666Net Assets 2015: $332,1042015Assets 2016: $395,122Liabilities 2016: $55,670Net Assets 2016: $339,4522016Assets 2017: $405,048Liabilities 2017: $63,706Net Assets 2017: $341,3422017Assets 2018: $494,048Liabilities 2018: $98,760Net Assets 2018: $395,2882018Assets 2019: $739,849Liabilities 2019: $124,041Net Assets 2019: $615,8082019Assets 2020: $704,565Liabilities 2020: $88,028Net Assets 2020: $616,5372020Assets 2021: $867,767Liabilities 2021: $97,258Net Assets 2021: $770,5092021Assets 2022: $1,116,401Liabilities 2022: $165,938Net Assets 2022: $950,4632022Assets 2023: $1,107,809Liabilities 2023: $154,742Net Assets 2023: $953,0672023Assets 2024: $1,080,804Liabilities 2024: $120,749Net Assets 2024: $960,0552024Assets 2025: $1,065,899Liabilities 2025: $105,174Net Assets 2025: $960,7252025

Highlighted filing

2025

Assets$1,065,899
Liabilities$105,174
Net Assets$960,725

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $921,3512010Expenses 2011: $752,2002011Expenses 2012: $804,7902012Revenue 2013: $944,503Expenses 2013: $923,651Net Income 2013: $20,8522013Revenue 2014: $981,410Expenses 2014: $990,106Net Income 2014: -$8,6962014Revenue 2015: $955,118Expenses 2015: $982,174Net Income 2015: -$27,0562015Revenue 2016: $857,523Expenses 2016: $850,175Net Income 2016: $7,3482016Revenue 2017: $687,298Expenses 2017: $687,016Net Income 2017: $2822017Revenue 2018: $788,542Expenses 2018: $734,502Net Income 2018: $54,0402018Revenue 2019: $1,269,109Expenses 2019: $1,053,129Net Income 2019: $215,9802019Revenue 2020: $1,069,524Expenses 2020: $1,068,795Net Income 2020: $7292020Revenue 2021: $1,142,915Expenses 2021: $988,943Net Income 2021: $153,9722021Revenue 2022: $1,332,981Expenses 2022: $1,150,243Net Income 2022: $182,7382022Revenue 2023: $1,331,571Expenses 2023: $1,330,558Net Income 2023: $1,0132023Revenue 2024: $1,377,436Expenses 2024: $1,372,874Net Income 2024: $4,5622024Revenue 2025: $1,087,700Expenses 2025: $1,088,031Net Income 2025: -$3312025

Highlighted filing

2025

Revenue$1,087,700
Expenses$1,088,031
Net Income-$331

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.07$0.11$0.96$1.09$1.09$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.12$0.96$1.38$1.37$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.15$0.95$1.33$1.33$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.17$0.95$1.33$1.15$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.10$0.77$1.14$0.99$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.09$0.62$1.07$1.07$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.12$0.62$1.27$1.05$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.10$0.40$0.79$0.73$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.34$0.69$0.69$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.34$0.86$0.85$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.33$0.96$0.98$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.98$0.99$0.01
2013Summary only. Only limited summary data is available for this year.$0.40$0.04$0.37$0.94$0.92$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.06$0.34$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.05$0.35$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.10$0.33$0.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 9, 2026
Return Version
2024v5.2
Gross Receipts
$1,087,700
Mission and Program Overview

Mission

Direct center for independence, inc. Advocates voice, choice and independence for people with disabilities.

Mission Advocated disability voice, choice, and independenceVision Universal access and justice

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$608,040$824,981▲ $216,941
Accounts Receivable$360,227$147,103▼ $213,124
Land, Buildings, and Equipment, Net$61,342$45,820▼ $15,522
Investments in Publicly Traded Securities$24,137$26,516▲ $2,379
Prepaid Expenses and Deferred Charges$25,634$20,055▼ $5,579
Cash and Non-Interest-Bearing Accounts$1,424$1,424→ $0
Total Assets$1,080,804$1,065,899▼ $14,905
Liabilities
Accounts Payable and Accrued Expenses$100,749$85,174▼ $15,575
Other Liabilities$20,000$20,000→ $0
Total Liabilities$120,749$105,174▼ $15,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$960,055$960,725▲ $670
Total Net Assets Fund Balance$960,055$960,725▲ $670
Total Liabilities and Net Assets / Fund Balance$1,080,804$1,065,899▼ $14,905

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$35,593$70,762$106,355
Equipment$10,227$67,646$77,873
Other Land Buildings-$15,325$15,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vicki CuscinoExecutive DirectorFT$100,363$6,739$107,102

Board Members and Trustees

NameTitle
Scott HurlburtPresident
Sue KroegerVice President
Joey IngegneriMember
Justin FragoMember
Kathy ZwaldMember
Phil JohnsonMember
Tom OlinMember
Merrill EisenbergSecretaryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,670
Program Service Revenue
$1,027,103
Investment Income
$1,515
Other Revenue
$42,412
All Other Contributions
$16,670
Change in Net Assets
$-331

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,087,700
Revenue Not Reported on Form 990
$89,501
Total Revenue per Audited Statements
$1,177,201
Total Revenue per Form 990
$1,087,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$614,495
Other Expenses$258,818
Grants and Similar Amounts Paid$214,718
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$374,671$20,347-$395,018
Grants to Domestic Individuals$202,155--$202,155
Current Officers, Directors, Trustees, and Key Employees$95,889$10,654-$106,543
Office Expenses$65,520$7,427-$72,947
Occupancy$60,086$6,676-$66,762
Other Employee Benefits$58,486$8,049-$66,535
Fees for Services Accounting$26,629$15,742-$42,371
Payroll Taxes$35,882$2,391-$38,273
Other Expenses$19,469$14-$19,469
Depreciation Depletion$16,896$1,877-$18,773
Conferences and Meetings$13,007$710-$13,717
Grants to Domestic Orgs$12,563--$12,563
Insurance$5,866$2,504-$8,370
Pension Plan Contributions-$8,126-$8,126
Fees for Services Other-$1,349-$1,349
Fees for Services Legal-$1,105-$1,105
Total Functional Expenses$1,001,060$86,971$0$1,088,031

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,176,531
Expenses per Audited Statements$1,088,031
Total Expenses per Form 990$1,088,031
Expenses Not Reported on Form 990$88,500
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ability 360Phoenix, AZ501c3-$12,563
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable advances$20,000
Governance and Compliance

Governance Checklist

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

The Form 990 is reviewed first by the outside accounting consultants and the Executive Director, and next by the Board of Directors, which gives their approval prior to filing.

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy covers members of the Board of Directors. Conflicts of interest include board members or their relatives or partners having investments in companies dealing with DIRECT, being employed by companies with which DIRECT does business, or having relatives, family members or partners employed by DIRECT. DIRECT shall not enter into any transaction which the Board of Directors is aware that any director has a material interest by virtue of his other association with the other party to the transaction unless the Board of Directors has determined in good faith that the following tests have been met:1> DIRECT is entering into the transaction for its own benefit;2> The transaction is fair and reasonable;3> The transaction has received the approval of the Board of Directors, acting in good faith, by a vote of a majority of the directors then in office without counting the vote of interested directors;4> Such vote has taken place with knowledge of all of the material facts concerning the transaction and of the interest of the directors possessing a material financial interest; and5> Prior to the vote, the Board of Directors has determined in good faith and after reasonable investigation that DIRECT could not have obtained a more advantageous agreement with reasonable effort.

CEO executive director top management comp Part VI line 15A

The Board of Directors sets the Executive Directors salary and approves any increases and/or bonuses. Cost of living increases are approved by the Board of Directors as part of the budget approval process.

Other officer or key employee compensation Part VI line 15B

Increases and/or bonuses for staff may be made by the Executive Director, in accordance with budget and policies and procedures. DIRECT maintains a salary schedule for all positions.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Direct Center for Independence Inc
EIN
86-0780046
In Care Of
% Vicki Cuscino
Phone
5206246452
Address
1001 N Alvernon Way, Tucson, AZ 85711

Signing Officer

Name
Vicki Cuscino
Title
Executive Director
Phone
5206246452
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hurlburt
Formed
1994
Legal Domicile
Az
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
8

Preparer

Firm
Jennifer J Phillips CPA PLLC
Address
4911 N Camino Luz, Tucson, AZ 85718
Preparer
Jennifer J Phillips
Phone
5202477087
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

Management of the Organization considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated businessincome tax, therefore, no provision for income taxes has been provided in these consolidated financial statements.

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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Mission Advocated disability voice, choice, and independenceVision Universal access and justice
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OtherExpensesGrp/Desc1Advocacyoutreach
IRS990/OtherExpensesGrp/Desc2Bad debt
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt01001
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable advances
IRS990ScheduleD/RevenueNotReportedAmt089501
IRS990ScheduleD/RevenueSubtotalAmt01087700
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management of the Organization considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that the Organization met the requirements to maintain its tax-exempt status and has no income subject to unrelated businessincome tax, therefore, no provision for income taxes has been provided in these consolidated financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0Phoenix
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AZ
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