Civic Intelligence

Direct Center for Independence Inc.

990 • Fiscal year 2020 • EIN 86-0780046

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 12, 2021

1001 N Alvernon WayTucson, AZ 85711

(520) 624-6452

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.12x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

40th percentile

0.08x

Higher debt load relative to revenue than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

37th percentile

0.1%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$89,274

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

15th percentile

-4.8%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-16%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$704,565

Down $35,284 (-4.8%) from 2019

Net Assets

Up

$616,537

Up $729 (+0.1%) from 2019

Liabilities

Down

$88,028

Down $36,013 (-29%) from 2019

Revenue

Down

$1,069,524

Down $199,585 (-16%) from 2019

Expenses

Up

$1,068,795

Up $15,666 (+1.5%) from 2019

Net Income

Down

$729

Down $215,251 (-100%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$704,565
Liabilities$88,028
Net Assets$616,537

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$1,069,524
Expenses$1,068,795
Net Income$729
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 12, 2021
Return Version
2019v5.1
Gross Receipts
$1,069,524
Mission and Program Overview

Mission

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

DIRECT Center for Independence, Incs mission is advocating voice, choice and independence for people with disabilities, and our vision is universal access and opportunity for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$419,997$376,453▼ $43,544
Accounts Receivable$214,819$170,775▼ $44,044
Land, Buildings, and Equipment, Net$84,915$128,292▲ $43,377
Investments in Publicly Traded Securities$17,866$18,717▲ $851
Prepaid Expenses and Deferred Charges$751$7,548▲ $6,797
Cash and Non-Interest-Bearing Accounts$1,501$1,888▲ $387
Total Assets$739,849$704,565▼ $35,284
Other Assets Total-$892-
Liabilities
Accounts Payable and Accrued Expenses$78,562$46,675▼ $31,887
Deferred Revenue$41,843$37,717▼ $4,126
Escrow Account Liability$3,636$3,636→ $0
Total Liabilities$124,041$88,028▼ $36,013
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$552,569$613,744▲ $61,175
Net Assets With Donor Restrictions$63,239$2,793▼ $60,446
Total Net Assets Fund Balance$615,808$616,537▲ $729
Total Liabilities and Net Assets / Fund Balance$739,849$704,565▼ $35,284

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$88,169$18,363$106,532
Equipment$20,460$34,158$54,618
Other Land Buildings$19,663$10,662$30,325
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vicki CuscinoExecutive DirectorFT$81,680$7,594$89,274

Board Members and Trustees

NameTitle
Scott HurlbutPresident
Sue KroegerVice President
Carla BoydMember
Phil JohnsonMember
Zach CobleMember
Joey IngegneriSecretary
Joan HubeleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,515
Program Service Revenue
$997,443
Investment Income
$0
Other Revenue
$41,566
All Other Contributions
$30,515
Change in Net Assets
$729

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,069,524
Revenue Not Reported on Form 990
$88,500
Total Revenue per Audited Statements
$1,158,024
Total Revenue per Form 990
$1,069,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$616,249
Grants and Similar Amounts Paid$234,513
Other Expenses$218,033
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,066$47,536-$418,602
Grants to Domestic Individuals$234,513--$234,513
Current Officers, Directors, Trustees, and Key Employees$72,075$12,732-$84,807
Office Expenses$60,098$11,290-$71,388
Other Employee Benefits$56,550$11,750-$68,300
Payroll Taxes$36,095$4,353-$40,448
Fees for Services Accounting$26,313$4,876-$31,189
Occupancy$24,152$4,406-$28,558
Depreciation Depletion$22,719$4,001-$26,720
Conferences and Meetings$23,583$2,083-$25,666
Insurance$7,754$1,424-$9,178
Pension Plan Contributions-$4,092-$4,092
Fees for Services Legal-$3,353-$3,353
Other Expenses$3,256--$3,256
Fees for Services Other-$3,166-$3,166
Total Functional Expenses$953,733$115,062$0$1,068,795

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,157,295
Expenses per Audited Statements$1,068,795
Total Expenses per Form 990$1,068,795
Expenses Not Reported on Form 990$88,500
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
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
Yes
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 an outside accounting consultant, Operations Administrator and the Executive Director, and next by the Board of Directors Finance Committee, 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
Address
1001 N Alvernon Way, Tucson, AZ 85711

Signing Officer

Name
Vicki Cuscino
Title
Executive Direc
Phone
5206246452
Signed
2021-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hurlbut
Formed
1994
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
15

Preparer

Firm
Jennifer J Phillips CPA PLLC
Address
PO Box 17257, Tucson, AZ 85731
Preparer
Jennifer J Phillips
Phone
5202477087
Supplemental Narrative

Additional Explanations

General explanation attachment

Part III Line 4a, Statement of Program Accomplishments:DIRECT Center for Independence, now doing business as Direct Advocacy & Resource Center (Direct), dedicates its efforts to advocating for the equality, empowerment, and emancipation of people with disabilities. Serving Southern Arizona (Cochise, Graham, Greenlee, Pima, Santa Cruz counties) for over 40 years, our team connected with nearly 2,400 individuals this reporting year a 26% increase over last year. Services include advocacy, independent living skills training (e.g., Cooking, Orientation and Mobility, Money Management, Braille), peer mentoring and support, transitioning, Linkages (linking employers to qualified disabled candidates), home accessibility modifications, information and referral, and and Counseling DIRECTions (affiliated behavioral health counseling entity). Within these services:> 2,092 connected with essential community resources (physical/mental health, housing, transportation)> 377 gained employment > 72 learned skills to live in their own home (cooking, money management, self-advocacy, Braille, Orientation & Mobility)> 69 continued to live in their own homes with accessibility modifications (wheelchair ramps, converting bathtubs into walk-in/roll-in showers, widening doorways)> 49 participated in counseling services, with goals such as reducing anxiety, preventing/reducing isolation, increasing self-sufficiency, and increasing assertiveness to make healthy and independent choicesIn response to the COVID-19 pandemic, Direct offered virtual trainings and tele-health counseling services, as well as expanded its community support through:> securing nearly $20,000 in emergency assistance funds supporting 23 individuals by purchasing essential items (groceries, cleaning supplies, PPE) and paying for rent/mortgage and utilities> launching a weekly virtual social connections group reaching 19 individuals who experienced increased social isolation and depression> calling participants for wellness checks and following up as requested with additional community resources, emergency assistance funds, advocacy, or further services through DirectAll programs and services are free and confidential, and prioritize informed choice, consumer control/self-determination, dignity of risk, and community integration.

Financial Statement Notes

Escrow account liability (Part IV, line 2B)

Custodial funds held for others represent amounts held by the organization that are segregated and earmarked to be distributed to affiliates and consist only of FDIC depository accounts.

Footnote for uncertain tax position under FIN 48 (Part X)

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 business income tax, therefore, no provision for income taxes has been provided in these consolidated financial statements.

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IRS990/MissionDesc0DIRECT Center for Independence, Incs mission is advocating voice, choice and independence for people with disabilities, and our vision is universal access and opportunity for all.
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IRS990/OtherExpensesGrp/Desc1Advocacyoutreach
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt036035
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IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.04000
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04474303
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/DonatedServicesUseFcltsAmt088500
IRS990ScheduleD/EquipmentGrp/BookValueAmt020460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034158
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054618
IRS990ScheduleD/ExpensesNotReportedAmt088500
IRS990ScheduleD/ExpensesSubtotalAmt01068795
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018363
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019663
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Custodial funds held for others represent amounts held by the organization that are segregated and earmarked to be distributed to affiliates and consist only of FDIC depository accounts.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Management 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 business income tax, therefore, no provision for income taxes has been provided in these consolidated financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Escrow account liability (Part IV, line 2b)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleD/TotalExpensesPerForm990Amt01068795
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt213656
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Gas groceries vocationeducation goals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Home Adaptations
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2COVID-related
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt169
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt223
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Funds are awarded to DIRECT by United Way and are specifically allocated for financial assistance for individuals in need. Individuals complete an application for emergency assistance in order to determine need if other sources of financial assistance are available. If applicant is not already a DIRECT participant, the applicant is required to participate in an income intake and personal finance review assessment with staff prior to receiving assistance. Applicants are also provided information on available classes and other resources.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Monitoring procedures (Part I, line 2)
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IRS990/ScheduleORequiredInd0true

Document Assets

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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