2025-10-28T08:48:34-05:00 2025-06-30 561706742 DAVIDSON HOLLAND WHITESELL & CO PLLC 209 13TH AVE PLACE NW SUITE 200 HICKORY NC 28601 990 2024-07-01 561717932 COMSERV INC COMS 8287570209 PO BOX 1080 LENOIR NC 28645 DAWN KELLEY CEO 8287570209 2025-10-27 1 1 MATTHEW MCKINNEY P01707028 8283222070 2025-10-23 2024 2025-03-06 01:10:19Z DAWN KELLEY PO BOX 1080 LENOIR NC 28645 11979266 0 X WWW.COMSERV.ORG X 1990 NC TO OPERATE AND MANAGE PROGRAMS FOR DEVELOPMENTALLY DISABLED AND OTHER HANDICAPPED PERSONS 5 5 281 0 0 0 236684 84942 11156685 11623768 290025 251459 19138 17302 11702532 11977471 0 0 0 0 8353857 8384379 0 0 0 3304255 3458126 11658112 11842505 44420 134966 10790613 10200845 3557514 2792946 7233099 7407899 TO OPERATE AND MANAGE PROGRAMS FOR DEVELOPMENTALLY DISABLED AND OTHER HANDICAPPED PERSONS. 0 0 10332398 11641070 OPERATED HOMES AND PROVIDED SERVICES FOR THE BENEFIT OF INDIVIDUALS WHO ARE DEVELOPMENTALLY AND PHYSICALLY HANDICAPPED. THE ORGANIZATION OPERATES EIGHT 6-BED ICF-MR HOMES, TWO 6-BED DDA HOMES AND PROVIDES OTHER RESIDENTIAL, DAY ACTIVITY AND OTHER COMMUNITY-BASED SERVICES FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. 10332398 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 55 0 1 281 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NC X X MARLENE OWENSBY 8287570209 PO BOX 1080 LENOIR NC 28645 DAVID MARTIN MEMBER 1.00 X 0 0 0 OLGA C PROPST MEMBER 1.00 X 2100 0 0 WANDA BEATRICE TULLIS SECRETARY 1.00 X X 2100 0 0 AMPARO ALFARO VICE PRESIDENT 1.00 X X 2100 0 0 PATRICIA WARD PRESIDENT 1.00 X X 2100 0 0 MELISSA DAWN KELLEY EX-OFFICIO 40.00 X 145779 0 23553 154179 0 23553 1 0 1 0 0 84942 84942 MEDICAID REVENUE 623990 10535576 10535576 RESIDENT LIABILITY 623990 366366 366366 OTHER AREA PROGRAM REVENUE 623990 335168 335168 RESIDENT ROOM & BOARD 623990 193913 193913 PRIVATE PAY 623990 192745 192745 11623768 230036 230036 23218 1795 21423 21423 21423 MISCELLANOUS REVENUE 900099 17302 17302 17302 11977471 11641070 0 251459 X 154179 154179 6760326 5865649 894677 949682 805625 144057 520192 441284 78908 28108 28108 6098 6098 9849 9849 170129 170129 431213 431213 88056 88056 5758 5758 170559 170559 220535 220535 CONTRACTED SERVICES 966260 966260 MEDICAID ASSESSMENT 459584 459584 FOOD AND HOUSE SUPPLIES 229717 229717 VEHICLE EXPENSE 170113 170113 502147 483803 18344 11842505 10332398 1510107 0 459005 582914 2885810 1562184 844143 961604 133923 125951 3455053 1810849 1658271 1644204 2875703 3673291 1933758 1650697 10790613 10200845 1017725 779933 515788 388712 2024001 1624301 3557514 2792946 X 7226067 7399774 7032 8125 7233099 7407899 10790613 10200845 134966 39834 0 X X 0 1 X 1 0 X 1153150 2990142 599961 236684 84942 5064879 1153150 2990142 599961 236684 84942 5064879 5064879 19997 24589 272504 268664 230036 815790 5880669 54551767 0.86130 0.89180 X 2009518 672339 1337179 307186 278137 29049 248382 187282 61100 889967 673091 216876 1644204 RESIDENTS' CASH 85313 DUE FROM RELATED PARTY 22620 CHETOLA TIME SHARE 2500 RIGHT OF USE ASSET 1540264 1650697 RESIDENTS CASH 85313 ST LEASE LIABILITY 284896 LT LEASE LIABILITY 1254092 1624301 X 12017305 39834 39834 11977471 0 11977471 11842505 0 11842505 0 11842505 PART X, LINE 2: THE ORGANIZATION HAS IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF THE END OF THE CURRENT AND PRIOR YEARS, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AND RECOGNIZED NO SUCH INTEREST OR PENALTIES DURING THE CURRENT AND PRIOR YEARS. X 0 0 0 0 0 0 0 0 0 MELISSA DAWN KELLEY EX-OFFICIO 127213 0 18566 0 0 0 0 0 23553 0 169332 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS INFORMED ITS GOVERNING BODY THAT A COPY OF THE 990 IS AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY OFFERING TRAINING AND HAVING A CONFLICT OF INTEREST STATEMENT REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT IS DETERMINED BY THE BOARD OF DIRECTORS. THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY PERFORMANCE REVIEWS BY SUPERVISORS AND A RECOMMENDATION MADE FOR COMPENSATION. APPROVAL OF THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, THROUGH STATE AGENCIES AND GUIDESTAR. FORM 990, PART IX, LINE 24E UTILITIES : PROGRAM SERVICE EXPENSES 138,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,110. REPAIRS AND MAINTENANCE : PROGRAM SERVICE EXPENSES 106,303. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,303. MISCELLANEOUS EXPENSES : PROGRAM SERVICE EXPENSES 64,416. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,416. TELEPHONE : PROGRAM SERVICE EXPENSES 44,086. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,086. MEDICAL SUPPLIES AND DRUGS : PROGRAM SERVICE EXPENSES 39,080. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,080. OTHER MEDICAL : PROGRAM SERVICE EXPENSES 28,835. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,835. NONCAPITALIZED EQUIPMENT : PROGRAM SERVICE EXPENSES 26,706. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,706. CLIENT SERVICES : PROGRAM SERVICE EXPENSES 21,853. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,853. PROGRAM SUPPLIES : PROGRAM SERVICE EXPENSES 14,414. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,414. DUES AND SUBSCRIPTIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,901. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,901. POSTAGE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,134. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,134. BAD DEBTS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,309. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,309. FORM 990, PART XII, LINE 2C,AUDIT OVERSIGHT/SELECTION OF INDEPENDENT ACCT THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOME LIVING OPPORTUNITIES INC PO BOX 8250 MORGANTON NC 28680 582153991 LEASING ACTIVITIES NC 501(C)(3) LINE 7 0 COMSERV FOUNDATION FOUNDED BY WAYNE WILLIAMS PO BOX 8250 MORGANTON NC 28680 561717930 LEASING ACTIVITIES NC 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 HOME LIVING OPPORTUNITIES INC K 48338 HOME LIVING OPPORTUNITIES INC P 29967 HOME LIVING OPPORTUNITIES INC Q 24948 COMSERV FOUNDATION FOUNDED BY WAYNE WILLIAMS K 139200 COMSERV FOUNDATION FOUNDED BY WAYNE WILLIAMS P 45783 COMSERV FOUNDATION FOUNDED BY WAYNE WILLIAMS Q 42524