Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $35,593 | $70,762 | $106,355 |
| Equipment | $10,227 | $67,646 | $77,873 |
| Other Land Buildings | - | $15,325 | $15,325 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Vicki Cuscino | Executive Director | FT | $100,363 | $6,739 | $107,102 |
| Name | Title |
|---|---|
| Scott Hurlburt | President |
| Sue Kroeger | Vice President |
| Joey Ingegneri | Member |
| Justin Frago | Member |
| Kathy Zwald | Member |
| Phil Johnson | Member |
| Tom Olin | Member |
| Merrill Eisenberg | SecretaryTreasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Ability 360 | Phoenix, AZ | 501c3 | - | $12,563 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Refundable advances | $20,000 |
“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.”
“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.”
“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.”
“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 are available to the public upon request.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8126 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25634 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 20055 |
| IRS990/PrincipalOfficerNm | 0 | Scott Hurlburt |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1027103 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1027103 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 34409 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 438229 |
| IRS990/PYOtherExpensesAmt | 0 | 226979 |
| IRS990/PYOtherRevenueAmt | 0 | 41121 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1301906 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4562 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 707666 |
| IRS990/PYTotalExpensesAmt | 0 | 1372874 |
| IRS990/PYTotalRevenueAmt | 0 | 1377436 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -331 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 42412 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1027103 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 608040 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 824981 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 5000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 5408 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1225 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 11633 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 16670 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 34409 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 73139 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24430 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 100121 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 248769 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 43927 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 40812 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 40894 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 40933 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40812 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 207378 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1027103 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1301906 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1205728 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1267285 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 990555 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 5792577 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 43927 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 40812 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 40894 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 40933 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 40812 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 207378 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 309 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11810 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 333 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11427 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 23879 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.94170 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.94250 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5906717 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 5000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 5408 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46684 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6670 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 70867 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 134629 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46684 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6670 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 69642 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 122996 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1043773 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1336315 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1278867 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1291715 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1090676 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 6041346 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1087700 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1377436 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1331571 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1332981 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1142915 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 6272603 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 88500 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 88500 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10227 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 67646 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 77873 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 88500 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1088031 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 35593 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 70762 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 106355 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1001 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 15325 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 15325 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 20000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Refundable advances |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 89501 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1087700 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 45820 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1088031 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1087700 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1177201 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1176531 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 202155 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Home Adaptations |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 28 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 12563 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501c3 |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Ability 360 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 860486447 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 5025 E Washington St Ste 200 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Phoenix |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 85034 |
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