Apparo Solutions INC FY2024 filing

Tax-deductible

Charlotte, NC501(c)(3)Since 2002Community DevelopmentEIN 57-1140089

Provide technology guidance, advice, education and assistance through community connections and on-staff skills to nonprofit organizations.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$344K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $51K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$344K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $3K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$719K
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+13% vs prior year
Spent
$2.2M
To programs
71%
Net assets
$471K
By yearFY2020–FY2024
Revenue
$1.9M
FY2024▲ +13%
Revenue by fiscal year
FY2020$1.3M
FY2021$1.2M
FY2022$1.4M
FY2023$1.7M
FY2024$1.9M
FY2024$2.2M
Expenses
$2.2M
FY2024▲ +18%
Expenses by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.6M
FY2023$1.9M
FY2024$2.2M
FY2024$2.1M
Net assets
$471K
FY2024▼ -35%
Net assets by fiscal year
FY2020$921K
FY2021$1.0M
FY2022$872K
FY2023$725K
FY2024$471K
FY2024$555K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2003.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $1.6M Management & general 9% · $208K Fundraising 20% · $437K

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

Who runs it and what they're paid

23 people listed on the 990; $344K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$139,818Pt VII · Sec A
$102,360Pt VII · Sec A
Chief Technology
$101,615Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Kim Lanphear’s $169K as CEO is at the 55th percentile of top reported officer pay among 2832 $1–10M community development 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 · 6 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kim Lanphear$169,399—————
Kim Lanphear—$139,818$138,900$129,781$128,646$124,017
Lavonne McLean$116,583—————
Lavonne McLean—$102,360————
Kristen Reed$102,072—————
Stephanie McKee—$101,615————

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 15aYes

Programs and updates

Helps nonprofits with technology through advice, education, and community connections.

Provided by the organization

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3 program services account for $1.6M of program spending, described in the organization's own filed words · FY2023.
01

Education Programs

Apparo has many programs created around educating and providing knowledge in technology to the nonprofit community. Cohorts provide mentor one-on-one coaching aligned to key infrastructure topics ranging from Google and Microsoft Office suites, cyber security, Digital marketing curation to Data Management processes and analytics…

$577Kprogram expense
02

Community Impact Projects

Apparo facilitates Community Impact Projects (skilled-volunteers engagements) to provide technology solutions that enable area nonprofits to operate more efficiently, generate more revenue, reduce operating risk and/or reach more constituents.

$514Kprogram expense
03

Tech Therapy (technical Advice, Guidance, Resources)

Nonprofits want and need technology resources and stronger business processes, but do not have the skills, budget or resources to do so alone. Apparos team provides technical advice & guidance, resources, and education at no to very low cost to nearly 900 across the greater Charlotte area as well as the Triangle area of NC and the…

$468Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$3K
Grants paid · 7 grants · $70K · 2019–2024
NAMI Wake CountyNC · FY2024$10,000
The Lantern Project INCNC · FY2024$10,000
The Lantern Project INCNC · FY2023$10,000
National Alliance of MentalNC · FY2023$10,000
Present Age Ministries INCNC · FY2021$10,000
A Better World CharlotteNC · FY2019$10,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.6M
Other incomeLn 4–11$254K
Fees for servicesLn 2g$32K
Money outPt IX
$2.2M
Ln 25
Programscol B$1.6M
Managementcol C$208K
Fundraisingcol D$437K
Owns and owesPt X
$471K
net assets · Ln 32
Cash and savingsLn 1–2$547K
Total assetsLn 16$1.2M
LiabilitiesLn 26$719K
PeoplePt VI, VII
23
listed · VII A
PaidVII A3
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Noncash giftsLn 1g$15K
Fundraising eventsLn 1c$572K
Fees for servicesLn 2g$32K
Investment incomeLn 3$12K
Other incomeLn 4–11$254K
Gains on assetsLn 7$0
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$547K
SavingsLn 2$0
Cash and savings togetherLn 1–2$547K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$6K
Other assetsLn 15$406K
Total assetsLn 16$1.2M
LiabilitiesLn 26$719K
Net assetsLn 32$471K
OperationsPt I, VI
EmployeesI 522
VolunteersI 6473
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$623K$547K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$6K$6K
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$578K$719K
Net assetsLn 32$725K$471K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$20K$20K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$140K$42K$56K$42K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.3M$1.0M$48K$226K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$256K$189K$19K$48K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$50K$4K$46K
Advertising and promotionLn 12$57K$42K$4K$11K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$57K$42K$4K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$30K$22K$2K$6K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$9K$6K$628$2K
Other expenses (24a–d)Ln 24$295K$179K$24K$92K
All other expensesLn 24e$0
Total functional expensesLn 25$2.2M$1.6M$208K$437K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $1.9M$2.2M−$293K$471K 990 PDF
FY2023 $1.7M$1.9M−$174K$725K 990 PDF
FY2022 $1.4M$1.6M−$107K$872K 990 PDF
FY2021 $1.2M$1.1M$61K$1.0M 990 PDF
FY2020 $1.3M$1.1M$259K$921K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $1,909,539 across 12 lines filed
VIII-1c Fundraising events$572,052
VIII-1f All other contributions, gifts and grants$1,039,139
VIII-1g Noncash contributions (included above)$14,604
VIII-1h Total contributions, gifts and grants$1,611,191
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $32,383$32,383
VIII-3 Investment incomeExcluded from tax $12,333$12,333
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $258,692$248,896
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,736$4,736
VIII-12 Total revenueRelated to mission $37,119 · Excluded from tax $271,025$1,909,539
Part IX · Statement of functional expenses $2,202,868 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $20,000$20,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $41,945 · Management $55,927 · Fundraising $41,946$139,818
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,011,434 · Management $48,349 · Fundraising $226,336$1,286,119
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $189,164 · Management $18,726 · Fundraising $48,178$256,068
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $3,596 · Management $46,079$49,675
IX-12 Advertising and promotionPrograms $42,224 · Management $4,180 · Fundraising $10,754$57,158
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $42,456 · Management $4,203 · Fundraising $10,813$57,472
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $22,262 · Management $2,204 · Fundraising $5,670$30,136
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $2,942$2,942
IX-23 InsurancePrograms $6,343 · Management $628 · Fundraising $1,616$8,587
IX-24 Other expenses (24a–d)Programs $178,983 · Management $24,264 · Fundraising $91,646$294,893
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $1,558,407 · Management $207,502 · Fundraising $436,959$2,202,868
Part X · Balance sheet $1,190,701 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $423,219$546,722
X-2 Savings and temporary cash investmentsStart of year $200,008$0
X-3 Pledges and grants receivableStart of year $218,094$191,720
X-4 Accounts receivableStart of year $14,490$5,441
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $18,923$34,612
X-10c Land, buildings and equipment, netStart of year $6,263$5,771
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $422,292$406,435
X-16 Total assetsStart of year $1,303,289$1,190,701
X-17 Accounts payable and accrued expensesStart of year $27,018$5,663
X-19 Deferred revenueStart of year $368,385$578,500
X-25 Other liabilitiesStart of year $183,097$135,134
X-26 Total liabilitiesStart of year $578,500$719,297
X-27 Net assets without donor restrictionsStart of year $553,789$295,404
X-28 Net assets with donor restrictionsStart of year $171,000$176,000
X-32 Total net assets or fund balancesStart of year $724,789$471,404
X-33 Total liabilities and net assetsStart of year $1,303,289$1,190,701
Part XI · Reconciliation of net assets $471,404 net assets at year end
XI-1 Total revenue$1,909,539
XI-2 Total expenses$2,202,868
XI-3 Revenue less expenses−$293,329
XI-4 Net assets at start of year$724,789
XI-5 Net unrealized gains (losses) on investments$39,944
XI-10 Net assets at end of year$471,404

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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