Living Independence Network Coporation

Tax-deductible

Boise, ID501(c)(3)Since 1988Human ServicesEIN 82-0426465

Living independence network corporation (linc), a non-profit organization, empowers people with disabilities to achieve their desired level of independence. Linc promotes personal growth and freedom of choice through advocacy, networking, public awareness, and modification of environments.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 8 volunteers and 395 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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 deficit $17K a year · under 1% 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$96K
to officers and key staff · 1% of spending
Top officer’s pay lower than 69% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $23K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$575K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 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
$7.8M
+41% vs prior year
Spent
$6.6M
To programs
88%
Net assets
$4.3M
By yearFY2020–FY2024
Revenue
$7.8M
FY2024▲ +41%
Revenue by fiscal year
FY2020$5.3M
FY2021$5.1M
FY2022$4.3M
FY2023$5.6M
FY2024$5.6M
FY2024$7.8M
Expenses
$6.6M
FY2024▲ +6%
Expenses by fiscal year
FY2020$4.7M
FY2021$5.1M
FY2022$4.2M
FY2023$5.6M
FY2024$6.2M
FY2024$6.6M
Net assets
$4.3M
FY2024▲ +20%
Net assets by fiscal year
FY2020$4.9M
FY2021$5.4M
FY2022$4.7M
FY2023$4.2M
FY2024$3.6M
FY2024$4.3M

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 Jan 1994.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $5.8M Management & general 12% · $807K

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

Who runs it and what they're paid

9 people listed on the 990; $96K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$95,698Pt VII · Sec A
Treasurer/Secretary
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jeremy Maxand’s $96K as Executive Director is at the 31st 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 · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jeremy Maxand$95,698$91,088$93,364$86,291$47,317—
Leann Naillon———$84,340$80,469$72,393
Roger Howard—————$81,553

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

Empowers disabled citizens with independent living, counseling, and personal assistance services.

Provided by the organization

This section is blank until Living Independence Network Coporation claims this page.

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1 program service account for $5.8M of program spending, described in the organization's own filed words · FY2024.
01

Living independence network corporation (linc) provided consumer-directed independent living services that empowered people with disabilities to live independently, exercise informed choice, and fully participate in their communities.

$5.8Mprogram 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 · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$23K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.8M
Ln 12
Fees for servicesLn 2g$7.2M
Gifts and grantsLn 1h$518K
Investment incomeLn 3$115K
Money outPt IX
$6.6M
Ln 25
Programscol B$5.8M
Managementcol C$807K
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$525K
Total assetsLn 16$4.9M
LiabilitiesLn 26$575K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$518K
Government grantsLn 1e$440K
Fees for servicesLn 2g$7.2M
Investment incomeLn 3$115K
Gains on assetsLn 7$75K
Total revenueLn 12$7.8M
Assets in detailPt X, end of year
CashLn 1$463K
SavingsLn 2$62K
Cash and savings togetherLn 1–2$525K
InvestmentsLn 11–13$2.3M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$1K
Total assetsLn 16$4.9M
LiabilitiesLn 26$575K
Net assetsLn 32$4.3M
OperationsPt I, VI
EmployeesI 5395
VolunteersI 68
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$97K$525K
InvestmentsLn 11–13$2.2M$2.3M
Land, buildings, equipmentLn 10c$1.5M$1.1M
Total assetsLn 16$4.0M$4.9M
LiabilitiesLn 26$345K$575K
Net assetsLn 32$3.6M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$111K$102K$9K
Other salaries and wagesLn 7$5.0M$4.8M$216K
Pension plan contributionsLn 8$55K$33K$22K
Other employee benefitsLn 9$242K$147K$96K
Payroll taxesLn 10$380K$350K$30K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$61K$61K
Investment management feesLn 11f$20K$20K
Other fees for servicesLn 11g$297K$220K$77K
OccupancyLn 16$37K$2K$35K
TravelLn 17$30K$26K$4K
InsuranceLn 23$104K$35K$69K
Other expenses (24a–d)Ln 24$253K$85K$168K
Total functional expensesLn 25$6.6M$5.8M$807K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $5.6M$6.2M−$625K$3.6M 990 PDF
FY2023 $5.6M$5.6M−$76K$4.2M 990 PDF
FY2022 $4.3M$4.2M$13K$4.7M 990 PDF
FY2021 $5.1M$5.1M$26K$5.4M 990 PDF
FY2020 $5.3M$4.7M$580K$4.9M 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 $7,824,079 across 7 lines filed
Lines not itemized here account for $36,637 of total revenue; see the IRS return.
VIII-1e Government grants$440,487
VIII-1f All other contributions, gifts and grants$77,527
VIII-1h Total contributions, gifts and grants$518,014
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,154,894$7,154,894
VIII-3 Investment incomeExcluded from tax $39,625$39,625
VIII-7 Net gain or loss on sales of assetsExcluded from tax $74,909$74,909
VIII-12 Total revenueRelated to mission $7,191,531 · Unrelated business $0 · Excluded from tax $114,534$7,824,079
Part IX · Statement of functional expenses $6,577,091 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $101,790 · Management $9,053$110,843
IX-7 Other salaries and wagesPrograms $4,770,459 · Management $216,008$4,986,467
IX-8 Pension plan contributionsPrograms $33,040 · Management $21,574$54,614
IX-9 Other employee benefitsPrograms $146,654 · Management $95,765$242,419
IX-10 Payroll taxesPrograms $349,670 · Management $29,897$379,567
IX-11b Legal feesManagement $2,040$2,040
IX-11c Accounting feesManagement $60,745$60,745
IX-11f Investment management feesManagement $19,537$19,537
IX-11g Other fees for servicesPrograms $220,078 · Management $77,080$297,158
IX-16 OccupancyPrograms $2,148 · Management $34,980$37,128
IX-17 TravelPrograms $26,261 · Management $4,046$30,307
IX-23 InsurancePrograms $34,968 · Management $68,559$103,527
IX-24 Other expenses (24a–d)Programs $84,722 · Management $168,017$252,739
IX-25 Total functional expensesPrograms $5,769,790 · Management $807,301 · Fundraising $0$6,577,091
Part X · Balance sheet $4,918,023 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $96,871$463,496
X-2 Savings and temporary cash investments$61,683
X-4 Accounts receivableStart of year $172,366$1,032,184
X-9 Prepaid expenses and deferred charges$3,334
X-10c Land, buildings and equipment, netStart of year $1,491,489$1,069,823
X-11 Publicly traded securitiesStart of year $2,190,856$2,286,503
X-15 Other assetsStart of year $0$1,000
X-16 Total assetsStart of year $3,951,582$4,918,023
X-17 Accounts payable and accrued expensesStart of year $344,836$574,889
X-26 Total liabilitiesStart of year $344,836$574,889
X-27 Net assets without donor restrictionsStart of year $3,606,746$4,318,832
X-28 Net assets with donor restrictions$24,302
X-32 Total net assets or fund balancesStart of year $3,606,746$4,343,134
X-33 Total liabilities and net assetsStart of year $3,951,582$4,918,023
Part XI · Reconciliation of net assets $4,343,134 net assets at year end
XI-1 Total revenue$7,824,079
XI-2 Total expenses$6,577,091
XI-3 Revenue less expenses$1,246,988
XI-4 Net assets at start of year$3,606,746
XI-9 Other changes in net assets−$510,600
XI-10 Net assets at end of year$4,343,134

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

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