Simple Living INC FY2021 filing

Tax-deductible

Amesbury, MA501(c)(3)Mental HealthEIN 14-1900290Revenue $223K in FY2021

On file with the IRSsimpleliving.org56 Sparhawk St, 01913-3320 · Amesbury, MATax-exempt since Jun 2004Publicly supported — 509(a)(2)

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To provide housing for addiction recovery

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $54K a year · 16% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$794K
128% of total assets
Concern: liabilities are 128% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$223K
Spent
$263K
To programs
94%
Net assets
−$172K
By yearFY2021–FY2025
Revenue
$223K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$223K
FY2022$619K
FY2023$280K
FY2024$273K
FY2025$266K
Expenses
$263K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$263K
FY2022$270K
FY2023$300K
FY2024$277K
FY2025$283K
Net assets
−$172K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021−$172K
FY2022$194K
FY2023$168K
FY2024$165K
FY2025$148K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $245K Management & general 6% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$63,600Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Marilyn Diorio’s $66K as Executive Di is at the 53rd percentile of top reported officer pay among 2094 $100K–1M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Marilyn Diorio$65,705$62,400$88,920$62,400$63,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers housing support for individuals recovering from addiction.

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Provided by the organization

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1 program · $245K · in their own filed words · FY2020
01

To provide housing for addiction recovery

$245Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$223K
Ln 12
Fees for servicesLn 2g$196K
Gifts and grantsLn 1h$28K
Money outPt IX
$263K
Ln 25
Programscol B$245K
Managementcol C$17K
Owns and owesPt X
−$172K
net assets · Ln 32
Cash and savingsLn 1–2$92K
Total assetsLn 16$621K
LiabilitiesLn 26$794K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Fees for servicesLn 2g$196K
Total revenueLn 12$223K
Assets in detailPt X, end of year
CashLn 1$92K
Cash and savings togetherLn 1–2$92K
Land, buildings, equipmentLn 10c$523K
Total assetsLn 16$621K
LiabilitiesLn 26$794K
Net assetsLn 32−$172K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$97K$92K
Land, buildings, equipmentLn 10c$562K$523K
Total assetsLn 16$662K$621K
LiabilitiesLn 26$811K$794K
Net assetsLn 32−$149K−$172K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$83K$83K
Payroll taxesLn 10$6K$6K
Accounting feesLn 11c$11K$11K
OccupancyLn 16$27K$27K
InterestLn 20$25K$25K
Depreciation, depletion and amortizationLn 22$39K$39K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$56K$50K$6K
Total functional expensesLn 25$263K$245K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $266K$283K−$17K$148K 990 PDF
FY2024 $273K$277K−$3K$165K 990 PDF
FY2023 $280K$300K−$20K$168K 990 PDF
FY2022 $619K$270K$349K$194K 990 PDF
FY2021 Viewing $223K$263K−$39K−$172K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $223,395 revenue, 12 lines filed
I-8 Contributions and grants$27,850
I-9 Program service revenuePrior year $243,870$195,545
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $243,870$223,395
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $83,593$88,940
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $193,948$173,597
I-18 Total expensesPrior year $277,541$262,537
I-19 Revenue less expensesPrior year −$33,671−$39,142
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $223,395 across 4 lines filed
VIII-1f All other contributions, gifts and grants$27,850
VIII-1h Total contributions, gifts and grants$27,850
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $195,545$195,545
VIII-12 Total revenueRelated to mission $195,545$223,395
Part IX · Statement of functional expenses $262,537 across 8 lines filed
IX-7 Other salaries and wagesPrograms $82,620$82,620
IX-10 Payroll taxesPrograms $6,320$6,320
IX-11c Accounting feesManagement $10,686$10,686
IX-16 OccupancyPrograms $27,373$27,373
IX-20 InterestPrograms $25,137$25,137
IX-22 Depreciation, depletion and amortizationPrograms $39,160$39,160
IX-23 InsurancePrograms $15,146$15,146
IX-24 Other expenses (24a–d)Programs $49,725 · Management $6,370$56,095
IX-25 Total functional expensesPrograms $245,481 · Management $17,056 · Fundraising $0$262,537
Part X · Balance sheet $621,371 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $97,352$92,114
X-4 Accounts receivableStart of year $2,766$6,366
X-10c Land, buildings and equipment, netStart of year $562,051$522,891
X-16 Total assetsStart of year $662,169$621,371
X-17 Accounts payable and accrued expensesStart of year $3,776$2,212
X-24 Unsecured notes and loans payableStart of year $77,014$77,014
X-25 Other liabilitiesStart of year $316,181$316,856
X-26 Total liabilitiesStart of year $811,453$793,764
X-27 Net assets without donor restrictionsStart of year −$149,284−$172,393
X-32 Total net assets or fund balancesStart of year −$149,284−$172,393
X-33 Total liabilities and net assetsStart of year $662,169$621,371
Part XI · Reconciliation of net assets −$172,393 net assets at year end
XI-1 Total revenue$223,395
XI-2 Total expenses$262,537
XI-3 Revenue less expenses−$39,142
XI-4 Net assets at start of year−$149,284
XI-9 Other changes in net assets$16,033
XI-10 Net assets at end of year−$172,393

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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