Carpe Diem Semper Incorporated

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Carpe Diem Semper, Incorporated provides services to individuals with disabilities and those needing support to live in and fully participate in the community.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$827K 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

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
3 of 5
filings with a surplus
Average surplus $185K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$827K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$705K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.3M
+10% vs prior year
Spent
$5.4M
To programs
81%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$5.3M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$591K
FY2021$4.1M
FY2022$4.9M
FY2023$4.9M
FY2024$5.3M
Expenses
$5.4M
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$679K
FY2021$3.8M
FY2022$4.2M
FY2023$4.8M
FY2024$5.4M
Net assets
$1.4M
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$335K
FY2021$603K
FY2022$1.3M
FY2023$1.4M
FY2024$1.4M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2021.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $4.4M Management & general 19% · $1.0M

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

11 people listed on the 990; $827K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$250,476Pt VII · Sec A
$200,377Pt VII · Sec A
$200,377Pt VII · Sec A
$114,919Pt VII · Sec A
Finance & HR Director
$60,833Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Member Nonvoting
$0Pt VII · Sec A

Vladimir Ndebugre’s $250K as Chief Executive Officer is at the 96th percentile of top reported officer pay among 3869 $1–10M human services 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

NameFY2024FY2023FY2022FY2021FY2020
Vladimir Ndebugre$250,476$150,000$125,000$205,922—
John Seshie$60,833$60,194$170,195$207,200$18,954
Michael Pieterson$200,377————
Mamley Djanison$114,919$160,194———
Render Odoi—$160,194———
Ernestina Ofori-Yeboah—$106,549———

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.

See Carpe Diem Semper Incorporated executive salaries →

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

Supports individuals with disabilities to live and fully participate in their communities.

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1 program · $4.4M · in their own filed words · FY2024
01

Carpe diem provided residential services to 30 individuals. Carpe diem also provided community learning services to 5 individuals and supported employment services to 4 individuals.

$4.4Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.3M
Ln 12
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$46K
Money outPt IX
$5.4M
Ln 25
Programscol B$4.4M
Managementcol C$1.0M
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$2.1M
LiabilitiesLn 26$705K
PeoplePt VI, VII
11
listed · VII A
PaidVII A5
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.3M
Investment incomeLn 3$46K
Total revenueLn 12$5.3M
Assets in detailPt X, end of year
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$1.5M
Accounts receivableLn 4$285K
Land, buildings, equipmentLn 10c$268K
Other assetsLn 15$39K
Total assetsLn 16$2.1M
LiabilitiesLn 26$705K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 599
Fiscal year endsHeaderDecember
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$1.9M$1.5M
Land, buildings, equipmentLn 10c$228K$268K
Total assetsLn 16$4.1M$2.1M
LiabilitiesLn 26$2.6M$705K
Net assetsLn 32$1.4M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$3.5M$2.9M$621K
Other employee benefitsLn 9$78K$64K$14K
Payroll taxesLn 10$261K$214K$47K
Management feesLn 11a$199K$199K
Information technologyLn 14$11K$11K
OccupancyLn 16$426K$356K$70K
InterestLn 20$7K$7K$351
Depreciation, depletion and amortizationLn 22$66K$66K
InsuranceLn 23$75K$75K
Other expenses (24a–d)Ln 24$556K$556K
All other expensesLn 24e$249K$193K$56K
Total functional expensesLn 25$5.4M$4.4M$1.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $5.3M$5.4M−$53K$1.4M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $4.9M$4.8M$97K$1.4M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $4.9M$4.2M$703K$1.3M 990 PDF
FY2021Filed with the IRS May 15, 2022 $4.1M$3.8M$269K$603K 990 PDF
FY2020Filed with the IRS May 15, 2022 $591K$679K−$88K$335K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $5,345,491 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $4,824,628$5,299,347
I-10 Investment incomePrior year $40,471$46,144
I-11 Other revenuePrior year $5,090$0
I-12 Total revenuePrior year $4,870,189$5,345,491
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,161,432$3,810,979
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,611,556$1,587,915
I-18 Total expensesPrior year $4,772,988$5,398,894
I-19 Revenue less expensesPrior year $97,201−$53,403
Part VI · Governance 6 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,345,491 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,299,347$5,299,347
VIII-3 Investment incomeRelated to mission $46,144$46,144
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,345,491 · Unrelated business $0 · Excluded from tax $0$5,345,491
Part IX · Statement of functional expenses $5,398,894 across 11 lines filed
IX-7 Other salaries and wagesPrograms $2,851,376 · Management $621,261$3,472,637
IX-9 Other employee benefitsPrograms $63,663 · Management $13,871$77,534
IX-10 Payroll taxesPrograms $214,149 · Management $46,659$260,808
IX-11a Management feesManagement $198,815$198,815
IX-14 Information technologyManagement $10,561$10,561
IX-16 OccupancyPrograms $355,673 · Management $70,118$425,791
IX-20 InterestPrograms $6,678 · Management $351$7,029
IX-22 Depreciation, depletion and amortizationPrograms $65,740$65,740
IX-23 InsurancePrograms $74,920$74,920
IX-24 Other expenses (24a–d)Programs $555,852$555,852
IX-24e All other expensesPrograms $193,108 · Management $56,099$249,207
IX-25 Total functional expensesPrograms $4,381,159 · Management $1,017,735 · Fundraising $0$5,398,894
Part X · Balance sheet $2,066,050 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,949,140$1,473,784
X-4 Accounts receivableStart of year $903,984$285,180
X-10c Land, buildings and equipment, netStart of year $227,828$267,698
X-15 Other assetsStart of year $982,748$39,388
X-16 Total assetsStart of year $4,063,700$2,066,050
X-17 Accounts payable and accrued expensesStart of year $215,504$215,323
X-19 Deferred revenueStart of year $2,074,810$440,140
X-23 Secured mortgages and notes payableStart of year $60,500$49,623
X-26 Total liabilitiesStart of year $2,649,333$705,086
X-27 Net assets without donor restrictionsStart of year $1,414,367$1,360,964
X-32 Total net assets or fund balancesStart of year $1,414,367$1,360,964
X-33 Total liabilities and net assetsStart of year $4,063,700$2,066,050
Part XI · Reconciliation of net assets $1,360,964 net assets at year end
XI-1 Total revenue$5,345,491
XI-2 Total expenses$5,398,894
XI-3 Revenue less expenses−$53,403
XI-4 Net assets at start of year$1,414,367
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,360,964

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

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