2013-12-17T08:47:14-06:00 2013-06-30 LANGDON & COMPANY LLP 223 US HIGHWAY 70 EAST SUITE 100 GARNER NC 275294051 990 2012-07-01 560999619 TAMMY LYNN MEMORIAL FOUNDATION INC TAMM 9198323909 739 CHAPPELL DRIVE RALEIGH NC 27606 HOLLY RICHARD 9198323909 2013-12-13 true ANTHONY T PANDISCIA 9196621001 2013-12-13 2012 2016-02-25 16:41:14Z HOLLY RICHARD 739 CHAPPELL DRIVE RALEIGH NC 27606 1313842 false X WWW.TAMMYLYNNCENTER.ORG X 1969 NC THE TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES OFFERS EDUCATION, RESIDENTIAL AND FAMILY SUPPORT SERVICES TO CHILDREN AND ADULTS WITH SPECIAL NEEDS. THE CENTER'S GOAL IS TO PROVIDE THE INDIVIDUALS IT SERVES THE OPPORTUNITY TO MAXIMIZE THEIR ABILITIES IN A LOVING, NURTURING ENVIRONMENT. SEE SCHEDULE R FOR A DESCRIPTION OF THE ORGANIZATION'S CONTROL GROUP INCLUDING TAMMY LYNN MEMORIAL FOUNDATION, INC., TLC OPERATIONS, INC., TAMMY LYNN ENDOWMENT, INC. AND TAMMY LYNN CENTER, INC. 20 20 0 0 469116 1003440 0 250 397 454639 293821 924005 1297658 0 0 0 0 346 269053 306749 269053 306749 654952 990909 2067162 2087670 240964 235379 1826198 1852291 X THE TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES OFFERS EDUCATION, RESIDENTIAL AND FAMILY SUPPORT SERVICES TO CHILDREN AND ADULTS WITH SPECIAL NEEDS. THE CENTER'S GOAL IS TO PROVIDE THE INDIVIDUALS IT SERVES THE OPPORTUNITY TO MAXIMIZE THEIR ABILITIES IN A LOVING, NURTURING ENVIRONMENT. SEE SCHEDULE R FOR A DESCRIPTION OF THE ORGANIZATION'S CONTROL GROUP INCLUDING TAMMY LYNN MEMORIAL FOUNDATION, INC., TLC OPERATIONS, INC., TAMMY LYNN ENDOWMENT, INC. AND TAMMY LYNN CENTER, INC. false false 164988 ICF/MR RESIDENTIAL - THE CENTER PROVIDES TWENTY-FOUR HOUR CARE, INCLUDING NURSING SERVICES, TO CHILDREN AND ADULTS FROM BIRTH THROUGHOUT THE LIFESPAN WHO HAVE SEVERE AND PROFOUND DEVELOPMENTAL DISABILITIES. 31481 DAY SERVICES - THE CENTER PROVIDES SPECIAL EDUCATION AND RELATED SERVICES, INCLUDING NURSING SERVICES, BEFORE AND AFTER SCHOOL CARE FOR CHILDREN WITH SEVERE AND PROFOUND DEVELOPMENTAL DISABILITIES AND MEDICALLY COMPLEX ISSUES, AS WELL AS A SUMMER PROGRAM FOR SCHOOL AGED CHILDREN AND SUMMER CAMP FOR YOUNG CHILDREN WITH AUTISM AND SIMILAR CONDITIONS. 7548 COMMUNITY INCLUSION - SUPERVISED LIVING RESIDENTIAL SERVICES IN THREE COMMUNITY GROUP HOMES 43926 RESPITE CARE - THE CENTER TRAINS CARE PROVIDERS TO PROVIDE CARE IN THE HOMES OF PARENTS OF CHILDREN AND ADULTS WHO HAVE DEVELOPMENTAL DISABILIES. EARLY INTERVENTION - THE CENTER PROVIDES COMPREHENSIVE INDIVIDUALIZED IN-HOME THERAPIES, HOME TRAINING PROGRAMS AND FAMILY SUPPORT SERVICES TO CHILDREN BIRTH TO THREE YEARS OLD WHO HAVE DEVELOPMENTAL DISABILITIES. 43926 247943 true true false false false false false false false false true false false true false true false true false false false false false false true false false false false false false false false false false true false false true false false false false true true true false false true 0 0 0 false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false X X HOLLY RICHARD 9198323909 739 CHAPPELL DRIVE RALEIGH NC 27606 X DAN DANIEL 1.00 1.00 X 0 0 0 MURALI BASHYAM 1.00 1.00 X 0 0 0 ROB BURLINGTON 1.00 1.00 X 0 0 0 ZEKE CREECH 1.00 1.00 X 0 0 0 DARREN DASBURG 1.00 1.00 X 0 0 0 DEBBIE BROWN 1.00 1.00 X 0 0 0 JEFFREY LINK 1.00 1.00 X 0 0 0 ROULA QUBAIN 1.00 1.00 X 0 0 0 PETER DEVISSER 1.00 1.00 X 0 0 0 EDWARD GRAY 1.00 1.00 X 0 0 0 DAVID WHITE 1.00 1.00 X 0 0 0 JAMES ROBERTS 1.00 1.00 X 0 0 0 DEWEY YOUNG 1.00 1.00 X 0 0 0 MARK EZZELL 1.00 1.00 X 0 0 0 JOHN STEWART 1.00 1.00 X 0 0 0 CHANDRA STORRUSTEN 1.00 1.00 X 0 0 0 DONOVAN EVERETT 1.00 1.00 X 0 0 0 SCOTT MARTINEZ 1.00 1.00 X 0 0 0 LEE MCINNIS 1.00 1.00 X 0 0 0 TOM MORRISON 1.00 1.00 X 0 0 0 false false false 378339 625101 36028 1003440 397 397 274534 274534 274534 274534 35468 378339 16184 19284 19284 OTHER REVENUE 3 3 3 1297658 274537 19681 18212 18212 256322 198676 57646 PROGRAM EXPENSES 30622 30622 MISCELLANEOUS EXPENSES 1393 238 810 345 VEHICLE EXPENSE 200 195 4 1 306749 247943 58460 346 254336 325507 47763 47994 156530 173749 3557 8157 5585231 4168187 1496424 1417044 1395 1380 107157 113839 2067162 2087670 39641 42365 201323 193014 240964 235379 X 1525124 1505695 301074 346596 1826198 1852291 2067162 2087670 X 990909 -964816 X false true X true false X 436949 479924 541189 469116 1003440 2930618 436949 479924 541189 469116 1003440 2930618 152376 2778242 3148 453 747 250 397 4995 10 125 35468 35603 2971216 1356176 0.93510 0.91200 X SECTION B, LINE 12 INCLUDES INTERCOMPANY RENTS REPORTED WITHIN THE FINANCIAL STATEMENTS BETWEEN THE CONTROLLED GROUP MEMBERS, HOWEVER THESE AMOUNTS ARE ELIMINATED AT CONSOLIDATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 240680 240680 4288143 3503000 785143 653015 387477 265538 403393 277710 125683 1417044 FUNDS HELD IN ESCROW 113839 113839 1358360 44518 44518 1313842 -16184 -16184 1297658 351267 44518 44518 306749 306749 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS USING PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25, RECOGNITION OF A TAX POSITION. ACCORDINGLY, THE CENTER'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE CENTER, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2013 OR 2012. TAX YEARS SUBSEQUENT TO 2008 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EXPENSES REPORTED ON RELATED ENTITY -16,184 BAND TOGETHER 354729 354729 GOLF TOURNAMENT 38309 23610 14699 14699 2 20769 20769 1485 413807 378339 35468 16184 16184 19284 FOR PURPOSES OF TRANSPARENCY AND DISCLOSURE THE ORGANIZATION AFFILIATED WITH ANOTHER RECOGNIZED IRC 501C3 ORGANIZATION BAND TOGETHER FOR THE LIMITED PURPOSE OF CONDUCTING A SPECIAL PURPOSE FUNDRAISING EVENT THE EVENT INVOLVED A MUSICAL PERFORMANCE WITH THE OBJECTIVE OF GENERATING REVENUE THROUGH ADMISSION FEES SPONSORSHIPS AND PUBLIC CONTRIBUTIONS BOTH ORGANIZATIONS COLLABORATED ON THE VARIOUS PROMOTION AND ADMINISTRATION RESPONSIBILITIES FOR THE EVENT AND THE PROCEEDS NET OF EXPENSES WERE THEN ALLOCATED BETWEEN THE TWO TAXEXEMPT ORGANIZATIONS THE REVENUES RECOGNIZED IN THE CURRENT FISCAL YEAR BY THE ORGANIZATION HAVE BEEN DULY REPORTED ON THIS FORM 990 PART VIII AND SCHEDULE G PART II AS CHARITABLE CONTRIBUTION REVENUES GENERATED DURING A FUNDRAISING EVENT TOM MORRISON BOARD MEMBER 23500 FOUNDATION REPAIRS false ADDITIONAL INFORMATION SCHEDULE L PART V TOM MORRISON A CURRENT BOARD MEMBER OF THE ORGANIZATION RECEIVED COMPENSATION FOR PROVIDING FOUNDATION REPAIR WORK ON A BUILDING THAT THE TAMMY LYNN CENTER INC GROUP OWNS AND OPERATES IN CARRYING OUT THEIR MISSION THIS TRANSACTION WAS AN ARMSLENGTH TRANSACTION DISCUSSED AND NOTED IN THE BOARD MINUTES X 5855 FAIR MARKET VALUE X 6 16088 FAIR MARKET VALUE X GOLF PRIZES 11605 FAIR MARKET VALUE X MEDICAL EQUIP. 1925 FAIR MARKET VALUE X GIFT CARDS 555 FAIR MARKET VALUE false false false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE TAMMY LYNN CENTER FOR DEVELOPMENTAL DISABILITIES OFFERS EDUCATION, RESIDENTIAL AND FAMILY SUPPORT SERVICES TO CHILDREN AND ADULTS WITH SPECIAL NEEDS. THE CENTER'S GOAL IS TO PROVIDE THE INDIVIDUALS IT SERVES THE OPPORTUNITY TO MAXIMIZE THEIR ABILITIES IN A LOVING, NURTURING ENVIRONMENT. SEE SCHEDULE R FOR A DESCRIPTION OF THE ORGANIZATION'S CONTROL GROUP INCLUDING TAMMY LYNN MEMORIAL FOUNDATION, INC., TLC OPERATIONS, INC., TAMMY LYNN ENDOWMENT, INC. AND TAMMY LYNN CENTER, INC. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D RESPITE CARE - THE CENTER TRAINS CARE PROVIDERS TO PROVIDE CARE IN THE HOMES OF PARENTS OF CHILDREN AND ADULTS WHO HAVE DEVELOPMENTAL DISABILIES. EARLY INTERVENTION - THE CENTER PROVIDES COMPREHENSIVE INDIVIDUALIZED IN-HOME THERAPIES, HOME TRAINING PROGRAMS AND FAMILY SUPPORT SERVICES TO CHILDREN BIRTH TO THREE YEARS OLD WHO HAVE DEVELOPMENTAL DISABILITIES. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE FOR QUESTION AND COMMENT. ANY MATTERS RAISED DURING THIS REVIEW THAT ARE NOT RESOLVED INTERNALLY ARE REFERRED TO THE OUTSIDE ACCOUNTANTS FOR FURTHER COLLABORATION AND ULTIMATE RESOLUTION. COPIES OF THE RETURN ARE THEN DISTRIBUTED TO THE MEMBERS OF THE BOARD OF DIRECTORS TO PROVIDE OPPORTUNITY FOR BOARD MEMBER REVIEW AND COMMENT. BY CONSENT, AND DOCUMENTED IN THE ORGANIZATION'S RECORDS, THE BOARD HAS NAMED HOLLY RICHARD AS THE AUTHORIZED SIGNATOR FOR THE FORM 990. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C IT IS EXPECTED THAT DIRECTORS, TRUSTEES, OR KEY EMPLOYEES WILL DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS AT ANY TIME THAT A REAL OR PERCEIVED CONFLICT IS RECOGNIZED. EACH INDIVIDUAL IS MANDATED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT HAVE ARISEN DURING THE PERIODIC BOARD MEETINGS THAT ARE HELD AT LEAST FIVE TIMES A YEAR. IF ANY POTENTIAL CONFLICT ANYWHERE IN THE CORPORATE STRUCTURE WOULD BE KNOWN TO THE COLLECTIVE OFFICERS AND DIRECTORS OF THE ENTIRE CONSOLIDATED TAMMY LYNN CENTER GROUP OF ENTITIES, SPECIFIC INQUIRY, ACTION, AND DOCUMENTATION WOULD OCCUR. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A NO OFFICERS ARE ACTIVELY INVOLVED WITH THE ORGANIZATION. ALL DECISION- MAKING IS CONTROLLED BY THE BOARD OF DIRECTORS, WHO ARE UNCOMPENSATED. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B NO OFFICERS ARE ACTIVELY INVOLVED WITH THE ORGANIZATION. ALL DECISION- MAKING IS CONTROLLED BY THE BOARD OF DIRECTORS, WHO ARE UNCOMPENSATED. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 INTERESTED PERSONS MAY VISIT THE ORGANIZATION WEBSITE OR CONTACT THE OFFICE TO REQUEST PUBLIC DISCLOSURE DOCUMENTS. ADDITIONAL INFORMATION FORM 990, PART XI LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION THE CHANGE IN NET ASSETS RELATE TO INTERCOMPANY ACTIVITIES SUBJECT TO RECONCILIATION AND ELIMINATION WITHIN THE CONSOLIDATED FINANCIAL STATEMENTS (SEE SCHEDULE R), AS WELL AS SEPERATELY STATED ITEMS REPORTED ON SCHEDULE D, PARTS XI AND XII. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES REPORTED ON RELATED ENTITY 16,184 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 CHANGE IN INTERCOMPANY RECEIVABLE 981,000 TLC OPERATIONS INC 739 CHAPPELL DRIVE RALEIGH NC 27606 561949972 CHARITY NC 501 9 TLMF INC TLMF INC true TAMMY LYNN ENDOWMENT INC 739 CHAPPELL DRIVE RALEIGH NC 27606 561949971 ENDOWMENT NC 501 11D TLMF INC TLMF INC true TAMMY LYNN CENTER INC 739 CHAPPELL DRIVE RALEIGH NC 27606 561949970 CHARITY NC 501 11C NA N/A false false false false true false false false false false true false false false false false false false false false TLC OPERATIONS INC D SEE SCHEDULE R PART VII TLC OPERATIONS INC J 274534 SEE SCHEDULE R PART VII ADDITIONAL INFORMATION SCHEDULE R THE ORGANIZATION IS PART OF A CONTROL GROUP INCLUDING TAMMY LYNN CENTER INC EIN XXX-XX-XXXX TAMMY LYNN MEMORIAL FOUNDATION INC EIN XXX-XX-XXXX TLC OPERATIONS INC EIN XXX-XX-XXXX AND TAMMY LYNN ENDOWMENT INC EIN 561949971AS INDICATED ON SCH R PART II THE AMOUNTS REPORTED ON PART VIII PART IX AND PART X OF THE ORGANIZATIONS FORM 990 ARE COMPONENTS OF THE AGGREGATE AMOUNTS REPORTED PER THE CURRENT CONSOLIDATED AUDITED FINANCIAL STATEMENTS THE FINANCIAL STATEMENTS PREPARED ON A CONSOLIDATED BASIS REFLECT STANDARD ELIMINATION ENTRIES FOR INTERCOMPANY ACTIVITIES INCLUDING A CUMULATIVE INTERCOMPANY RECEIVABLE FOR AMOUNTS TRANSFERRED OVER TIME FROM TAMMY LYNN MEMORIAL FOUNDATION INC TO TLC OPERATIONS INC TO FUND ITS EXEMPT PROGRAM SERVICE OPERATIONS FOR PURPOSES OF TRANSPARENCY IN REPORTING OF THE INTERCOMPANY ACTIVITIES THE SPECIFIC CURRENT YEAR INTERCOMPANY AMOUNTS ARE REFLECTED ON SCH R PART V AND INCLUDE INTERCOMPANY LEASE CHARGES AND AN APPROPRIATE ALLOCATION OF COSTS FOR SHARED FACILITIES AND OTHER RESOURCES