Advanced Institute for Development and Learning FY2020 filing

Tax-deductible

Greenville, SC501(c)(3)Diseases & DisordersEIN 47-2134788Revenue $644K in FY2020

On file with the IRSaid-l.org48 Brookfield Oaks Dr, 29607-6555 · Greenville, SCTax-exempt since Aug 2015Publicly supported — 509(a)(2)

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We provide speech and feeding therapy to children with special needs education and support programs for families

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $13K a year · 2% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $202
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$180K
121% of total assets
Concern: liabilities are 121% of assets; over 80%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$644K
Spent
$638K
To programs
85%
Net assets
−$32K
By yearFY2020–FY2023
Revenue
$644K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$644K
FY2021$964K
FY2022$618K
FY2023$858K
Expenses
$638K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$638K
FY2021$764K
FY2022$772K
FY2023$858K
Net assets
−$32K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$32K
FY2021$167K
FY2022$13K
FY2023$35K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Aug 2015.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $542K Management & general 15% · $96K

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.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Officer
$0Pt VII · Sec A

Samantha Zimmerschied’s $60K as Executive Director is at the 44th percentile of top reported officer pay among 902 $100K–1M diseases & disorders 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.

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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 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers speech and feeding therapy, plus support for families of children with special needs.

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Provided by the organization

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1 program · $521K · in their own filed words · FY2020
01

Provide speech & feeding therapy to children with special needs as well as educate and support family programs

$521Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$202

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$644K
Ln 12
Fees for servicesLn 2g$624K
Gifts and grantsLn 1h$20K
Investment incomeLn 3$42
Money outPt IX
$638K
Ln 25
Programscol B$542K
Managementcol C$96K
Owns and owesPt X
−$32K
net assets · Ln 32
Cash and savingsLn 1–2$108K
Total assetsLn 16$148K
LiabilitiesLn 26$180K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$20K
Government grantsLn 1e$16K
Fees for servicesLn 2g$624K
Investment incomeLn 3$42
Total revenueLn 12$644K
Assets in detailPt X, end of year
CashLn 1$108K
Cash and savings togetherLn 1–2$108K
Land, buildings, equipmentLn 10c$40K
Total assetsLn 16$148K
LiabilitiesLn 26$180K
Net assetsLn 32−$32K
OperationsPt I, VI
EmployeesI 515
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$36K$108K
Land, buildings, equipmentLn 10c$29K$40K
Total assetsLn 16$66K$148K
LiabilitiesLn 26$103K$180K
Net assetsLn 32−$37K−$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$477K$417K$60K
Other employee benefitsLn 9$23K$20K$3K
Payroll taxesLn 10$29K$24K$5K
Advertising and promotionLn 12$3K$471$3K
Office expensesLn 13$38K$27K$11K
OccupancyLn 16$26K$26K
TravelLn 17$73$73
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$3K$3K
InsuranceLn 23$7K$6K$715
Other expenses (24a–d)Ln 24$20K$12K$8K
All other expensesLn 24e$8K$4K$4K
Total functional expensesLn 25$638K$542K$96K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $858K$858K$105$35K 990 PDF
FY2022 $618K$772K−$154K$13K 990 PDF
FY2021 $964K$764K$201K$167K 990 PDF
FY2020 Viewing $644K$638K$6K−$32K 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 FY2020 990 (6 parts)
Part I · Summary $643,772 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,970$20,170
I-9 Program service revenuePrior year $730,512$623,560
I-10 Investment incomePrior year $117$42
I-11 Other revenuePrior year $4,857$0
I-12 Total revenuePrior year $747,456$643,772
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $598,864$529,212
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $139,666$108,645
I-18 Total expensesPrior year $738,530$637,857
I-19 Revenue less expensesPrior year $8,926$5,915
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $643,772 across 7 lines filed
VIII-1e Government grants$15,745
VIII-1f All other contributions, gifts and grants$4,425
VIII-1h Total contributions, gifts and grants$20,170
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $623,478 · Unrelated business $82$623,560
VIII-3 Investment incomeRelated to mission $42$42
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $623,520 · Unrelated business $82$643,772
Part IX · Statement of functional expenses $637,857 across 12 lines filed
IX-7 Other salaries and wagesPrograms $416,940 · Management $60,176$477,116
IX-9 Other employee benefitsPrograms $19,594 · Management $3,414$23,008
IX-10 Payroll taxesPrograms $24,485 · Management $4,603$29,088
IX-12 Advertising and promotionPrograms $471 · Management $2,690$3,161
IX-13 Office expensesPrograms $26,886 · Management $11,324$38,210
IX-16 OccupancyPrograms $26,233$26,233
IX-17 TravelManagement $73$73
IX-19 Conferences, conventions and meetingsPrograms $3,527$3,527
IX-20 InterestPrograms $2,638$2,638
IX-23 InsurancePrograms $5,829 · Management $715$6,544
IX-24 Other expenses (24a–d)Programs $11,995 · Management $8,458$20,453
IX-24e All other expensesPrograms $3,749 · Management $4,057$7,806
IX-25 Total functional expensesPrograms $542,347 · Management $95,510 · Fundraising $0$637,857
Part X · Balance sheet $147,999 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $36,481$107,967
X-10c Land, buildings and equipment, netStart of year $29,082$40,032
X-16 Total assetsStart of year $65,563$147,999
X-17 Accounts payable and accrued expensesStart of year $1,451$9,171
X-24 Unsecured notes and loans payableStart of year $85,353$160,153
X-26 Total liabilitiesStart of year $103,037$179,558
X-27 Net assets without donor restrictionsStart of year −$37,474−$31,559
X-32 Total net assets or fund balancesStart of year −$37,474−$31,559
X-33 Total liabilities and net assetsStart of year $65,563$147,999
Part XI · Reconciliation of net assets −$31,559 net assets at year end
XI-1 Total revenue$643,772
XI-2 Total expenses$637,857
XI-3 Revenue less expenses$5,915
XI-4 Net assets at start of year−$37,474
XI-10 Net assets at end of year−$31,559

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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