LINWOOD CENTER INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LINWOOD CENTER INC (EIN 52-0659515)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-02-10
- IRS object ID
- 202340419349301464
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule J
- Schedule K
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-10T14:12:45-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521903650 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDSEY ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 WEST ROAD SUITE 220 | AddressLine1Txt |
| City | TOWSON | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520659515 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINWOOD CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LINW | BusinessNameControlTxt |
| Phone | 4104651352 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3421 MARTHA BUSH DRIVE | AddressLine1Txt |
| City | ELLICOTT CITY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21043 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE KILKENNY | PersonNm |
| Person Title | EX.DIR- APR 22-CRNT | PersonTitleTxt |
| Phone | 4104651352 | PhoneNum |
| Signature | 2023-02-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLIAM | PersonFirstNm |
| Person Last | MOSS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JESSICA CARRICK | PreparerPersonNm |
| PTIN | P01672561 | PTIN |
| Phone | 4108251994 | PhoneNum |
| Preparation | 2023-02-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHELLE KILKENNY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3421 MARTH BUSH DRIVE | AddressLine1Txt |
| City | ELLICOTT CITY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,458,933 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LINWOODCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL AND EMPLOYMENT OPPORTUNITIES FOR CHILDREN AND ADULTS WITH AUTISM. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 368 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $37,652 | PYContributionsGrantsAmt |
| CY Contributions Grants | $34,350 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,448,556 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,761,786 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27,234 | PYInvestmentIncomeAmt |
| CY Investment Income | $397,228 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $15,513,442 | PYTotalRevenueAmt |
| CY Total Revenue | $14,193,364 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,483,037 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,469,330 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $21,442 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,504,785 | PYOtherExpensesAmt |
| CY Other Expenses | $2,673,949 | CYOtherExpensesAmt |
| PY Total Expenses | $12,987,822 | PYTotalExpensesAmt |
| CY Total Expenses | $13,143,279 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,525,620 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,050,085 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,319,618 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,528,411 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,080,756 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,689,382 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,238,862 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,839,029 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LINWOOD CREATES THE POSSIBILITY OF EXTRAORDINARY LIVES FOR CHILDREN AND ADULTS LIVING WITH AUTISM AND RELATED DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL SUPPORT, AND EMPLOYMENT OPPORTUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,533,360 | ExpenseAmt |
| Desc | SCHOOL EDUCATION-LINWOOD SCHOOL IS APPROVED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION (MSDE) TO PROVIDE A SPECIAL EDUCATION AND RELATED SERVICES PROGRAM FOR STUDENTS WITH AUTISM AND OTHER RELATED DISABILITIES IN AN EDUCATION PROGRAM (AGES 5 THROUGH 21) WITH ADDITIONAL RESIDENTIAL COMPONENTS. PROGRAMS ARE ALIGNED WITH THE BEST PRACTICES MODELS IDENTIFIED BY THE NATIONAL PROFESSIONAL DEVELOPMENT CENTER FOR AUTISM SPECTRUM DISORDERS, INCLUDING (A) THE MARYLAND COLLEGE AND CAREER READINESS STANDARDS IN OUR CLASSROOMS, (B) VERBAL BEHAVIOR MILESTONES ASSESSMENT AND PLACEMENT PROGRAM (VB-MAPP) TO HELP WITH COMMUNICATION SKILLS AND PREREQUISITE LEARNING, (C) THE USE OF TEACCH PROGRAM METHODOLOGY, PROMPT, AND AUGMENTATIVE AND ALTERNATIVE COMMUNICATION SYSTEMS (AAC), AND (D) THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS TO DECREASE MALADAPTIVE BEHAVIORS AND INCREASE APPROPRIATE REPLACEMENT BEHAVIORS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,618,680 | ExpenseAmt |
| Desc | ADULT COMMUNITY-BASED RESIDENTIAL-OUR COMMUNITY-BASED RESIDENTIAL SERVICES PROGRAM OPERATES HOMES THROUGHOUT HOWARD AND BALTIMORE COUNTIES. MOST SUPPORT THREE INDIVIDUALS AND ALL HAVE STAFF ONSITE AT ALL TIMES, INCLUDING OVERNIGHT. STAFF MEMBERS ASSIST RESIDENTS AS THEY DEVELOP THE DAILY ROUTINES NECESSARY FOR THEM TO WORK, USE COMMUNITY RESOURCES AND MAKE CONNECTIONS OUTSIDE THEIR HOMES. EACH HOME HAS A VAN TO TAKE RESIDENTS TO THEIR DAY PROGRAM SITES AND TO COMMUNITY ACTIVITIES AND APPOINTMENTS. FAMILIES ARE ENCOURAGED TO REMAIN A PART OF THE RESIDENTS' LIVES; THEY VISIT THE HOMES AND BECOME PART OF THE TEAM THAT DEVELOPS AND REVIEWS THE INDIVIDUALS' TREATMENT PLANS. LINWOOD'S ADULT RESIDENTIAL SERVICES ARE LICENSED BY THE MARYLAND DEVELOPMENTAL DISABILITIES ADMINISTRATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,410,414 | ExpenseAmt |
| Desc | CHILDREN'S RESIDENTIAL-AS A COMPONENT OF LINWOOD'S COMPREHENSIVE PROGRAMS AND SERVICES FOR CHILDREN AND ADULTS LIVING WITH AUTISM, LINWOOD PROVIDES RESIDENTIAL SERVICES FOR THOSE WHO NEED IT. STUDENTS ARE REFERRED TO THESE SERVICES BASED ON NEED THROUGH LOCAL SCHOOL SYSTEMS, THE MARYLAND MEDICAID AUTISM WAIVER, THE LOCAL DEPARTMENTS OF SOCIAL SERVICES, AND THE DEVELOPMENTAL DISABILITIES ADMINISTRATION. STUDENTS IN LINWOOD'S RESIDENTIAL PROGRAMS RESIDE IN NEARBY GROUP HOMES WITH AN AVERAGE OF FOUR CHILDREN IN EACH HOME. ALL RESIDENCES HAVE ROUND-THE-CLOCK STAFFING INCLUDING AWAKE-OVERNIGHT SUPERVISION. UNDER THE DIRECTION OF LINWOOD'S STATE CERTIFIED RESIDENTIAL CHILD CARE PROGRAM ADMINISTRATORS, A FULL COMPLEMENT OF STAFF PROVIDE SUPERVISION AND ENGAGE THE RESIDENTS IN A WIDE ARRAY OF HOME LIVING AND RECREATIONAL ACTIVITIES AFTER SCHOOL AND ON WEEKENDS. THE MARYLAND DEPARTMENT OF HUMAN SERVICES LICENSES AND MONITORS LINWOOD'S RESIDENTIAL SERVICES. LINWOOD IS ALSO AN APPROVED PROVIDER FOR RESIDENTIAL HABILITATION UNDER THE MARYLAND MEDICAID AUTISM WAIVER. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,393,807 | ExpenseAmt |
| Desc | SUPPORTED EMPLOYMENT DAY HABILITATION PROVIDES VOCATIONAL TRAINING, AND EMPLOYMENT FOR OUR PROGRAM PARTICIPANTS. THESE SERVICES ARE PROVIDED THROUGHOUT THEIR LIFESPAN WITH THE SUPPORT OF STAFF. THE ADULTS IN OUR PROGRAMS WORK AT VARIOUS ESTABLISHMENTS IN THE COMMUNITY, INCLUDING OUR SCHOOL AND OUR RED BRANCH LOCATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,393,807 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $11,956,261 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 368 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHELLE KILKENNY | PersonNm |
| Phone | 4104651352 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3421 MARTH BUSH DRIVE | AddressLine1Txt |
| City | ELLICOTT CITY | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21143 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| FRANK KIRKLAND | ||||||
| EXEC DIR- NO | 40.00 | Yes (X) | $157,368 | $0 | $12,327 | |
| THUAN TO | ||||||
| CFO | 40.00 | Yes (X) | $102,485 | $0 | $0 | |
| MICHELLE KILKENNY | ||||||
| EX.DIR- APR | 40.00 | Yes (X) | $82,453 | $0 | $0 | |
| WILLIAM MOSS | ||||||
| EXDIR 11/21- | 40.00 | Yes (X) | $13,415 | $0 | $0 | |
| OSCAR ARTOLA | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SHARON BENUS | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LINDA BLUTH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN A BOENDER | ||||||
| PRESIDENT | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WENDY CROWLEY | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DANIEL FLANNERY | ||||||
| VICE PRESIDE | 4.00 | $0 | $0 | $0 | Yes (X) | |
| MARY GUNTHER | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GREG LEFTWICH | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RICHARD POWELL | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JONATHAN RABBEN | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| GINO ZAZZETTA | ||||||
| BOARD MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $355,721 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $12,327 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CUMBERLAND THERAPY SERVICES | |||||
| 2586 TRAILRIDGE DR E 100 | LAFAYETTE | CO | 80026 | TEMP AGENCY LBR | $157,637 |
| ENTERPRISE FM TRUST | |||||
| PO BOX 800089 | KANSAS CITY | MO | 64180 | VHCL MAINT/LEAS | $145,306 |
| UKG | |||||
| PO BOX 930953 | ATLANTA | GA | 31193 | SOFTWARE | $127,602 |
| US MEDICAL STAFFING INC | |||||
| PO BOX 3383 | OMAHA | NE | 68103 | TEMP STAFFING | $126,164 |
| FINMARC RED BRANCH LLC | |||||
| 7200 WISCONSIN AVE SUITE 1100 | BETHESDA | MD | 20814 | LEASING | $121,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $34,350 | AllOtherContributionsAmt |
| Total Contributions | $34,350 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $6,235,757 | $6,235,757 |
| ADULT RESIDENTIAL | 611600 | $4,897,057 | $4,897,057 |
| ADULT DAY HAB | 611600 | $1,183,264 | $1,183,264 |
| ADULT SUPPORTED EMPLOYMENT | 611600 | $820,149 | $820,149 |
| ADULT RESIDENTIAL NON DDA | 611600 | $181,587 | $181,587 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $443,972 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $443,972 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,761,786 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,797 | TotalRevenueColumnAmt |
| Exclusion | $42,797 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $620,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $265,569 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $354,431 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $354,431 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $354,431 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,193,364 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,116,217 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $42,797 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,658 | TotalAmt |
| Program Services | $269,692 | ProgramServicesAmt |
| Management And General | $26,969 | ManagementAndGeneralAmt |
| Fundraising | $2,997 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,817,227 | TotalAmt |
| Program Services | $7,988,502 | ProgramServicesAmt |
| Management And General | $830,480 | ManagementAndGeneralAmt |
| Fundraising | -$1,755 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,626 | TotalAmt |
| Program Services | $130,023 | ProgramServicesAmt |
| Management And General | $24,689 | ManagementAndGeneralAmt |
| Fundraising | -$1,086 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,109 | TotalAmt |
| Program Services | $443,773 | ProgramServicesAmt |
| Management And General | $105,485 | ManagementAndGeneralAmt |
| Fundraising | -$149 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $649,710 | TotalAmt |
| Program Services | $589,928 | ProgramServicesAmt |
| Management And General | $59,782 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,251 | TotalAmt |
| Program Services | $3,234 | ProgramServicesAmt |
| Management And General | $2,017 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,300 | TotalAmt |
| Program Services | $56,300 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,728 | TotalAmt |
| Management And General | $18,128 | ManagementAndGeneralAmt |
| Fundraising | $11,600 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,132 | TotalAmt |
| Program Services | $282,062 | ProgramServicesAmt |
| Management And General | $4,070 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,466 | TotalAmt |
| Program Services | $137,354 | ProgramServicesAmt |
| Management And General | $21,828 | ManagementAndGeneralAmt |
| Fundraising | $284 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,799 | TotalAmt |
| Program Services | $97,799 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,443 | TotalAmt |
| Program Services | $291,510 | ProgramServicesAmt |
| Management And General | $26,933 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,881 | TotalAmt |
| Program Services | $183,881 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,589 | TotalAmt |
| Program Services | $320,672 | ProgramServicesAmt |
| Management And General | $17,917 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,037 | TotalAmt |
| Program Services | $359,513 | ProgramServicesAmt |
| Management And General | $6,524 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MAINTENANCE | $262,479 | $256,463 | $5,552 | $464 |
| TRANSPORTATION | $217,081 | $214,656 | $2,425 | |
| FOOD | $179,716 | $175,924 | $3,792 | |
| STAFF DEVELOPMENT | $42,237 | $42,237 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,810 | TotalAmt |
| Program Services | $112,738 | ProgramServicesAmt |
| Management And General | $8,985 | ManagementAndGeneralAmt |
| Fundraising | $9,087 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,143,279 | TotalAmt |
| Program Services | $11,956,261 | ProgramServicesAmt |
| Management And General | $1,165,576 | ManagementAndGeneralAmt |
| Fundraising | $21,442 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,650 | BOYAmt |
| EOY | $2,635,450 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,449,490 | BOYAmt |
| EOY | $1,351,030 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $563,959 | BOYAmt |
| EOY | $673,040 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,762 | BOYAmt |
| EOY | -$15,187 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,820,215 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,106,104 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,143,675 | BOYAmt |
| EOY | $9,714,111 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $852,144 | BOYAmt |
| EOY | $3,022,251 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,938 | BOYAmt |
| EOY | $147,716 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,319,618 | BOYAmt |
| EOY | $17,528,411 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,372,561 | BOYAmt |
| EOY | $1,743,119 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,630 | BOYAmt |
| EOY | $650,696 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,475,056 | BOYAmt |
| EOY | $2,377,991 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,037,868 | BOYAmt |
| EOY | $1,902,784 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,641 | BOYAmt |
| EOY | $14,792 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,080,756 | BOYAmt |
| EOY | $6,689,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,238,862 | BOYAmt |
| EOY | $10,839,029 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,238,862 | BOYAmt |
| EOY | $10,839,029 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,319,618 | BOYAmt |
| EOY | $17,528,411 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,050,085 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$449,918 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE C, PART II-B, LINE 1 | REVIEW AND ADVISE ON PENDING LEGISLATION AND WORK ON LINWOOD'S BEHALF WITH OUR MEMBERSHIP ORGANIZATIONS THAT ADVOCATE TO THE GENERAL ASSEMBLY FOR OUR COMMON INTERESTS. |
| SCHEDULE C, PART IV | SCWARTZ, METZ, & WISE, P. A SERVES AS THE ORGANIZATIONS LOBBYIST IN ANNAPOLIS. DURING THE GENERAL ASSEMBLY SESSION, THE FIRM MONITORS ALL OF THE BILLS GOING BEFORE THE HOUSE OF DELEGATES AND THE STATE SENATE. THEY CONFER WITH LINWOOD'S EXECUTIVE DIRECTOR ON ANY BILLS THAT HAVE A POTENTIAL IMPACT,EITHER POSITIVE OR NEGATIVE, ON LINWOOD'S OPERATIONS. THEY LOBBY ON LINWOOD'S BEHALF, IF THE ORGANIZATION DETERMINES THAT THE PASSAGE OR REJECTION OF A PARTICULAR PIECE OF LEGISLATION IS IN LINWOOD'S BEST INTEREST. |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,728,488 | OtherCostOrOtherBasisAmt |
| Book Value | $1,728,488 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,424,118 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,556,319 | DepreciationAmt |
| Book Value | $7,867,799 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $667,609 | OtherCostOrOtherBasisAmt |
| Depreciation | $549,785 | DepreciationAmt |
| Book Value | $117,824 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,714,111 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AUTISM WAIVER LIABILITY | Desc |
| Amt | $14,792 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,792 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,743,446 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$449,918 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$449,918 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,193,364 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $14,193,364 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,143,279 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $13,143,279 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $13,143,279 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CENTER IS REQUIRED TO REPORT UNRELATED BUSINESS INCOME TO THE INTERNAL REVENUE SERVICE AND THE STATE OF MARYLAND, AS WELL AS PAY CERTAIN OTHER TAXES TO LOCAL JURISDICTIONS. THE CENTER HAD NO RELATED BUSINESS INCOME TAX LIABILITY FOR THE YEAR ENDED JUNE 30, 2022. THE INCOME TAX POSITIONS TAKEN BY THE CENTER FOR ANY YEARS UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE THAT THE CENTER CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THE CENTER HAS PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE CENTER BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. NONE OF THE CENTER'S FEDERAL OR STATE INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. FISCAL YEARS 2019 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE AUTHORITIES. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | THE NONDISCRIMINATORY POLICY IS MADE PUBLIC THROUGH LITERATURE ABOUT THE PROGRAM. |
| SCHEDULE E, LINE 6 | LINWOOD CENTER, INC RECEIVES FUNDING FROM THE MARYLAND DEPARTMENT OF HEALTH, THE MARYLAND DEPARTMENT OF HUMAN SERVICES AND AUTISM WAIVER AS WELL AS THE STATE DEPARTMENT OF EDUCATION (MSD). |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANK KIRKLAND | PersonNm |
| Title | EXEC DIR- NOV 2021 | TitleTxt |
| Base Compensation Filing Org | $157,368 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $12,327 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $169,695 | TotalCompensationFilingOrgAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MD HEALTH& HIGHER ED FACILITIES AUT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 520936091 | BondIssuerEIN |
| Bond Issued | 2012-09-18 | BondIssuedDt |
| Issue Price | $4,500,000 | IssuePriceAmt |
| Purpose | CONSTRUCT SCHOOL BUILDING | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,922,409 | RetiredAmt |
| Total Proceeds | $4,300,399 | TotalProceedsAmt |
| Capitalized Interest | $55,669 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $50,000 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,194,730 | CapitalExpendituresAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | false | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | false | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | false | RebateNotDueYetInd |
| Exception To Rebate | false | ExceptionToRebateInd |
| No Rebate Due | false | NoRebateDueInd |
| Variable Rate Issue | Yes (true) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PURPOSE OF ISSUE DESCRIPTION | FormAndLineReferenceDesc |
| Explanation | MD HEALTH& HIGHER ED FACILITIES AUTH CONSTRUCT SCHOOL BUILDING | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GINO ZAZZETTA | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | THE CENTER PAID BROKERAGE FEES OF 24,928 AND 6,364 FOR THE YEARS ENDED JUNE 30, 2022 AND 2021,RESPECTIVELY. GINO ZAZZETTA WORKS WITH THE INVESTMENT COMPANY THAT MANAGES THE ORGANIZATION'S INVESTMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LINWOOD CREATES THE POSSIBILITY OF EXTRAORDINARY LIVES FOR CHILDREN AND ADULTS LIVING WITH AUTISM AND RELATED DEVELOPMENTAL DISABILITIES BY PROVIDING EDUCATION, VOCATIONAL TRAINING, RESIDENTIAL SUPPORT, AND EMPLOYMENT OPPORTUNITIES. |
| FORM 990, PAGE 2, PART III, LINE 4A | SCHOOL EDUCATION-LINWOOD SCHOOL IS APPROVED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION (MSDE) TO PROVIDE A SPECIAL EDUCATION AND RELATED SERVICES PROGRAM FOR STUDENTS WITH AUTISM AND OTHER RELATED DISABILITIES IN AN EDUCATION PROGRAM (AGES 5 THROUGH 21) WITH ADDITIONAL RESIDENTIAL COMPONENTS. PROGRAMS ARE ALIGNED WITH THE BEST PRACTICES MODELS IDENTIFIED BY THE NATIONAL PROFESSIONAL DEVELOPMENT CENTER FOR AUTISM SPECTRUM DISORDERS, INCLUDING (A) THE MARYLAND COLLEGE AND CAREER READINESS STANDARDS IN OUR CLASSROOMS, (B) VERBAL BEHAVIOR MILESTONES ASSESSMENT AND PLACEMENT PROGRAM (VB-MAPP) TO HELP WITH COMMUNICATION SKILLS AND PREREQUISITE LEARNING, (C) THE USE OF TEACCH PROGRAM METHODOLOGY, PROMPT, AND AUGMENTATIVE AND ALTERNATIVE COMMUNICATION SYSTEMS (AAC), AND (D) THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS TO DECREASE MALADAPTIVE BEHAVIORS AND INCREASE APPROPRIATE REPLACEMENT BEHAVIORS. |
| FORM 990, PAGE 2, PART III, LINE 4C | CHILDREN'S RESIDENTIAL-AS A COMPONENT OF LINWOOD'S COMPREHENSIVE PROGRAMS AND SERVICES FOR CHILDREN AND ADULTS LIVING WITH AUTISM, LINWOOD PROVIDES RESIDENTIAL SERVICES FOR THOSE WHO NEED IT. STUDENTS ARE REFERRED TO THESE SERVICES BASED ON NEED THROUGH LOCAL SCHOOL SYSTEMS, THE MARYLAND MEDICAID AUTISM WAIVER, THE LOCAL DEPARTMENTS OF SOCIAL SERVICES, AND THE DEVELOPMENTAL DISABILITIES ADMINISTRATION. STUDENTS IN LINWOOD'S RESIDENTIAL PROGRAMS RESIDE IN NEARBY GROUP HOMES WITH AN AVERAGE OF FOUR CHILDREN IN EACH HOME. ALL RESIDENCES HAVE ROUND-THE-CLOCK STAFFING INCLUDING AWAKE-OVERNIGHT SUPERVISION. UNDER THE DIRECTION OF LINWOOD'S STATE CERTIFIED RESIDENTIAL CHILD CARE PROGRAM ADMINISTRATORS, A FULL COMPLEMENT OF STAFF PROVIDE SUPERVISION AND ENGAGE THE RESIDENTS IN A WIDE ARRAY OF HOME LIVING AND RECREATIONAL ACTIVITIES AFTER SCHOOL AND ON WEEKENDS. THE MARYLAND DEPARTMENT OF HUMAN SERVICES LICENSES AND MONITORS LINWOOD'S RESIDENTIAL SERVICES. LINWOOD IS ALSO AN APPROVED PROVIDER FOR RESIDENTIAL HABILITATION UNDER THE MARYLAND MEDICAID AUTISM WAIVER. |
| FORM 990, PAGE 2, PART III, LINE 4D | SUPPORTED EMPLOYMENT DAY HABILITATION PROVIDES VOCATIONAL TRAINING, AND EMPLOYMENT FOR OUR PROGRAM PARTICIPANTS. THESE SERVICES ARE PROVIDED THROUGHOUT THEIR LIFESPAN WITH THE SUPPORT OF STAFF. THE ADULTS IN OUR PROGRAMS WORK AT VARIOUS ESTABLISHMENTS IN THE COMMUNITY, INCLUDING OUR SCHOOL AND OUR RED BRANCH LOCATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | MANAGEMENT REVIEWS THE DRAFT RECEIVED FROM AN INDEPENDENT ACCOUNTING FIRM AND MAKES ANY CHANGES NECESSARY. THE INDEPENDENT ACCOUNTING FIRM PREPARES A REVISED DRAFT WHICH IS THEN SENT BACK TO MANAGEMENT. MANAGEMENT THEN FORWARDS THE 990 TO THE EXECUTIVE BOARD FOR REVIEW AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | A CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS TO REVIEW AND SIGN OFF. IT IS MONITORED WITH ANY ACTION ITEMS. THE FULL BOARD THEN REVIEWS AND APPROVES ANY ACTION ITEMS STEMMING FROM THIS PROCESS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS AS FOLLOWS: LINWOOD'S HR DEPARTMENT ACQUIRES SALARY SURVEYS FROM STATE NONPROFIT ORGANIZATIONS WITH SIMILAR ORGANIZATIONAL STRUCTURES AND MISSIONS. HIGH, MEDIUM AND LOW AVERAGE SALARIES ARE TRANSLATED INTO A SALARY RANGE FOR EACH POSITION. THE SALARY RANGES ARE REVIEWED AND APPROVED BY LINWOOD'S BOARD OF DIRECTORS. THE EMPLOYEE IS THEN GIVEN A SALARY WITHIN THE RANGE FOR HIS/HER POSITION THAT IS COMMENSURATE WITH THE EMPLOYEE'S EDUCATION AND EXPERIENCE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS AS FOLLOWS: LINWOOD'S HR DEPARTMENT ACQUIRES SALARY SURVEYS FROM STATE NONPROFIT ORGANIZATIONS WITH SIMILAR ORGANIZATIONAL STRUCTURES AND MISSIONS. HIGH, MEDIUM AND LOW AVERAGE SALARIES ARE TRANSLATED INTO A SALARY RANGE FOR EACH POSITION. THE SALARY RANGES ARE REVIEWED AND APPROVED BY LINWOOD'S BOARD OF DIRECTORS. THE EMPLOYEE IS THEN GIVEN A SALARY WITHIN THE RANGE FOR HIS/HER POSITION THAT IS COMMENSURATE WITH THE EMPLOYEE'S EDUCATION AND EXPERIENCE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | FORM 990 IS AVAILABLE ON GUIDESTAR.COM. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |