Civic Intelligence

Kids Central Inc.

990 • Fiscal year 2016 • EIN 03-0423152

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 2017

901 Industrial Drive Suite 200Wildwood, FL 34785

(352) 873-6332

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.80x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.15x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

32nd percentile

-0.9%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

18th percentile

$185,864

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

26th percentile

-2.4%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

50th percentile

2.6%

Faster revenue growth than 50% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Down

$9,368,712

Down $231,687 (-2.4%) from 2015

Net Assets

Down

$1,916,962

Down $447,863 (-19%) from 2015

Liabilities

Up

$7,451,750

Up $216,176 (+3.0%) from 2015

Revenue

Up

$49,983,045

Up $1,254,057 (+2.6%) from 2015

Expenses

Up

$50,430,908

Up $2,377,388 (+4.9%) from 2015

Net Income

Down

-$447,863

Down $1,123,331 (-166%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $10,487,606Liabilities 2010: $8,126,360Net Assets 2010: $2,361,2462010Assets 2011: $10,916,757Liabilities 2011: $9,038,765Net Assets 2011: $1,877,9922011Assets 2012: $10,927,931Liabilities 2012: $9,438,001Net Assets 2012: $1,489,9302012Assets 2013: $10,181,570Liabilities 2013: $8,261,492Net Assets 2013: $1,920,0782013Assets 2014: $9,402,840Liabilities 2014: $7,713,483Net Assets 2014: $1,689,3572014Assets 2015: $9,600,399Liabilities 2015: $7,235,574Net Assets 2015: $2,364,8252015Assets 2016: $9,368,712Liabilities 2016: $7,451,750Net Assets 2016: $1,916,9622016Assets 2017: $7,120,035Liabilities 2017: $5,445,735Net Assets 2017: $1,674,3002017Assets 2018: $7,033,435Liabilities 2018: $4,964,104Net Assets 2018: $2,069,3312018Assets 2019: $6,659,492Liabilities 2019: $4,313,652Net Assets 2019: $2,345,8402019Assets 2020: $9,190,914Liabilities 2020: $6,569,338Net Assets 2020: $2,621,5762020Assets 2021: $12,554,700Liabilities 2021: $9,680,686Net Assets 2021: $2,874,0142021Assets 2022: $13,974,042Liabilities 2022: $9,812,733Net Assets 2022: $4,161,3092022Assets 2023: $14,960,581Liabilities 2023: $10,437,597Net Assets 2023: $4,522,9842023Assets 2024: $16,853,102Liabilities 2024: $12,217,604Net Assets 2024: $4,635,4982024

Highlighted filing

2016

Assets$9,368,712
Liabilities$7,451,750
Net Assets$1,916,962

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100M$50M$0-$50MExpenses 2010: $49,109,1592010Expenses 2011: $49,339,8972011Revenue 2012: $46,803,569Expenses 2012: $47,191,631Net Income 2012: -$388,0622012Revenue 2013: $47,881,757Expenses 2013: $47,451,609Net Income 2013: $430,1482013Revenue 2014: $47,908,335Expenses 2014: $48,139,056Net Income 2014: -$230,7212014Revenue 2015: $48,728,988Expenses 2015: $48,053,520Net Income 2015: $675,4682015Revenue 2016: $49,983,045Expenses 2016: $50,430,908Net Income 2016: -$447,8632016Revenue 2017: $53,694,617Expenses 2017: $53,930,816Net Income 2017: -$236,1992017Revenue 2018: $54,557,078Expenses 2018: $54,162,047Net Income 2018: $395,0312018Revenue 2019: $55,238,691Expenses 2019: $54,962,182Net Income 2019: $276,5092019Revenue 2020: $56,358,970Expenses 2020: $56,083,234Net Income 2020: $275,7362020Revenue 2021: $58,090,506Expenses 2021: $57,856,624Net Income 2021: $233,8822021Revenue 2022: $65,405,551Expenses 2022: $64,099,700Net Income 2022: $1,305,8512022Revenue 2023: $81,969,430Expenses 2023: $81,607,755Net Income 2023: $361,6752023Revenue 2024: $81,206,507Expenses 2024: $81,093,993Net Income 2024: $112,5142024

Highlighted filing

2016

Revenue$49,983,045
Expenses$50,430,908
Net Income-$447,863
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$50,049,226
Mission and Program Overview

Mission

To develop and manage a child-centered community-based system of care for abused, neglected and abandoned children and their families, in order to strengthen families and prevent them from entering the child welfare system.

Protecting children. Supporting families. Engaging communities. To develop and manage a child-centered community-based system of care for abused, neglected and abandoned children and their families, in order to strengthen families and prevent them from entering the child welfare system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,776,122$7,076,749▲ $300,627
Land, Buildings, and Equipment, Net$1,682,113$1,198,743▼ $483,370
Investments Program Related$40,174$232,678▲ $192,504
Pledges and Grants Receivable$25,236$137,800▲ $112,564
Prepaid Expenses and Deferred Charges$354,156$124,358▼ $229,798
Accounts Receivable$260,452$75,474▼ $184,978
Total Assets$9,600,399$9,368,712▼ $231,687
Other Assets Total$462,146$522,910▲ $60,764
Liabilities
Accounts Payable and Accrued Expenses$4,066,209$5,266,345▲ $1,200,136
Deferred Revenue$2,998,166$2,002,070▼ $996,096
Escrow Account Liability$171,199$183,335▲ $12,136
Total Liabilities$7,235,574$7,451,750▲ $216,176
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,682,113$1,198,743▼ $483,370
Unrestricted Net Assets$682,712$718,219▲ $35,507
Total Net Assets Fund Balance$2,364,825$1,916,962▼ $447,863
Total Liabilities and Net Assets / Fund Balance$9,600,399$9,368,712▼ $231,687

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,174,154$2,538,647$3,712,801
Leasehold Improvements$24,589$73,783$98,372
Other Assets Org$522,910--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John CooperCEOFT$140,342$45,522$185,864
John AitkenCFOFT$112,323$41,235$153,558
Shalonda Mchenry-simsChief of OpeFT$114,668$25,194$139,862
Thomas C RanewIn-house COUFT$104,272$24,519$128,791

Board Members and Trustees

NameTitle
Jeffrey DawsyChair
Gail BurryPast Chair
Stephen SpiveyVice Chairma
Cyrus RobinsonDirector
Kevin SheilleyDirector
Marisa ThamesDirector
Marshall SchaapDirector
Mathew OstranderDirector
Mike JordanDirector
Rebecca SchattDirector
Richard HancockDirector
Steven YatesDirector
Rodney RockerSecretary
Bobby JamesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Centers INCCase Mgmt5664 SW 60TH AVE, SUITE A-2, Ocala, FL 34474$8,046,599
Children's Home Society Of FloridaCase Mgmt, Adop605 NE 1ST STREET, Gainesville, FL 32601$7,136,323
Youth & Family AlternativesCase Mgmt, Adop7524 PLATHE ROAD, New Port Richey, FL 34653$1,927,218
Devereux KidsCase Mgmt10069 NORTH FLORIDA BLVD, Tampa, FL 33612$1,904,185
PaetecItPO BOX 9001013, Louisville, KY 40290-1013$386,792
Revenue and Support

Revenue Composition

Contributions and Grants
$48,350,272
Program Service Revenue
$1,664,673
Investment Income
$-13,701
Other Revenue
$-18,199
All Other Contributions
$494,322
Change in Net Assets
$-447,863

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$121,812Thrift Value
Other Non Cash Contri Table95$35,364Donated Prop. Sale Price
Other Non Cash Contri Table69$5,596Donated Prop. Sale Price
Cars and Other Vehicles1$2,591Used Car Guide
Other Non Cash Contri Table5$1,250Donated Prop. Sale Price
Other Non Cash Contri Table5$1,047Sale of Comparable Items
Total Noncash Contributions175$167,660-

Audited Revenue Reconciliation

Revenue per Audited Statements
$49,841,574
Revenue Not Reported on Financial Statements
$141,471
Revenue Not Reported on Form 990
$16,800
Other Revenue Adjustments
$141,471
Total Revenue per Audited Statements
$49,858,374
Total Revenue per Form 990
$49,983,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,524,851
Grants and Similar Amounts Paid$9,309,848
Salaries, Compensation, and Employee Benefits$8,596,209
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$29,148,897$222,969-$29,371,866
Grants to Domestic Individuals$9,025,552--$9,025,552
Other Salaries and Wages$5,262,645$1,259,945-$6,522,590
Other Employee Benefits$764,726$209,963-$974,689
Office Expenses$676,008$84,847-$760,855
Depreciation Depletion$560,285$51,679-$611,964
Payroll Taxes$432,215$118,669-$550,884
Occupancy$404,405$97,864-$502,269
Current Officers, Directors, Trustees, and Key Employees$311,031$76,013-$387,044
Travel$349,034$28,334-$377,368
Grants to Domestic Orgs$284,296--$284,296
Insurance$211,342$47,961-$259,303
Pension Plan Contributions$126,320$34,682-$161,002
Conferences and Meetings$136,753$20,717-$157,470
Information Technology$105,179$33,849-$139,028
Fees for Services Accounting$44,633$15,217-$59,850
Advertising$32,068$11,178-$43,246
Fees for Services Lobbying$20,135$6,865-$27,000
Other Expenses$15,972$817-$16,789
All Other Expenses$6,017$308-$6,325
Fees for Services Legal$4,624$1,576-$6,200
Total Functional Expenses$48,098,180$2,332,728$0$50,430,908

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$50,430,908
Total Expenses per Audited Statements$50,306,237
Expenses per Audited Statements$50,265,839
Expenses Not Reported on Financial Statements$165,069
Other Expense Adjustments$165,069
Expenses Not Reported on Form 990$40,398
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Boys & Girls Club of Hernando CountSpring Hill, FL501c3After School Program$45,000
Boys and Girls Club of Lake and SumLeesburg, FL501c3After School Program$34,615
Boys and Girls Club of Citrus CountLecanto, FL501c3After School Program$28,800
Boys and Girls Club of Citrus CountLecanto, FL501c3Summer Program$25,000
Boys and Girls Club of Lake and SumLeesburg, FL501c3Summer Program$25,000
Community Housing PartnersOcala, FL501c3After School Program$23,832
Boys and Girls Club of Marion CountOcala, FL501c3Summer Program$22,590
Howard AcademyOcala, FL501c3After School Program$21,383
Boys & Girls Club of Hernando CountSpringhill, FL501c3Summer Program$18,939
Ymca of Suncoast - CitrusBeverly Hills, FL501c3After School Program$15,000
Horizon AcademyOcala, FL501c3After School Program$14,715
21st Clcc LwmOcala, FL501c3After School Program$9,422
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,185
Fundraising Gross Income$27,986
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Royale$36,150$8,144$3,858$4,286
Golf Tournament$34,803$7,207$4,438$2,769
Total Events$85,015$24,332$45,106$-20,774
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mike JordanSee Part VSee Part VNo$85,727
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

16b - the organization participates in a partnership of other community based care organizations. The purpose of the partnership is to jointly propose on prepaid child welfare and mental health programs. The organization has determined that no amount was unrelated to the it's exempt function.

Form 990, Page 6, Part VI, Line 11B

The form 990 preparer provides a general review of the form 990 for kids central's finance committee which consists of 4 members from the board of directors, the chief executive officer, and the chief financial officer. The chief financial officer performs a detailed review of the form 990. A copy of form 990 is sent to each member of the board of directors. A motion of approval from the board of directors is required before the form 990 can be accepted as complete and ready for submission.

Form 990, Page 6, Part VI, Line 12C

Directors, officers, volunteers and employees are covered by the conflict of interest policy. Conflicts shall be reported to the board of directors or executive committee. Any board member having a conflict of interest or possible conflict of interest should not vote or use his/her influence on the matter. The minutes of the meeting should reflect that a disclosure was made. Annually, all board members are required to sign a statement acknowledging the conflict of interest policy and their requirements to disclose conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The process for determining the compensation for the chief financial officer includes a three year human resources comprehensive salary survey of cbc's in florida. Survey participation has been close to 100%. The hr department utilizes the results, as well as other national and state surveys to determine the salary ranges for all employees. The board's finance committee approves the ranges. After approval the board's executive committee performs an annual performance evaluation of the ceo and determines if the ceo is placed correctly within the salary range and approves any changes.

Form 990, Page 6, Part VI, Line 15B

The process for determining the compensation for the officers and key employees includes a three year human resources comprehensive salary survey of cbc's in florida. Survey participation has been close to 100%. The hr department utilizes the results, as well as other national and state surveys to determine the salary ranges for all employees. The board's finance committee approves the ranges. This information is then utilized to determine the compensation for officers and key employees and this information is approved by the board's executive committee.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII

Section a - officers are elected in june of each year. The officer designations in part vii section a are reflective of the desgination at june 30th.

Filing and Contact Details

Filer

Filer Name
Kids Central Inc
EIN
03-0423152
Phone
3528736332
Address
901 INDUSTRIAL DRIVE SUITE 200, WILDWOOD, FL 34785

Signing Officer

Name
John Aitken
Title
CFO
Phone
3528736332
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cooper
Formed
2002
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
14
Employees
157
Volunteers
50

Preparer

Firm
Purvis Gray & Company Llp
Address
2347 SE 17TH STREET, OCALA, FL 34471
Preparer
Timothy M Westgate CPA
Phone
3527323872
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Protecting children. Supporting families. Engaging communities. To develop and manage a child-centered community-based system of care for abused, neglected and abandoned children and their families, in order to strengthen families and prevent them from entering the child welfare system.

Form 990, Page 2, Part III, Line 4D

Other out of home care - provide the basic necessities, such as shelter, food, and supervision, as well as other services in a group setting to children in the child welfare system that have been removed from their homes. The caregivers in this program operate facilities that are licensed to provide care to a larger number of children than traditional foster homes. Other programs include foster care, recruitment and licensing and independent living.

Form 990, Part IX, Line 11G

Other fees 659,343 218,519 0 contracted services 20,133,093 4,450 0 out of home care payments 8,356,461 0 0

Form 990, Part XI, Line 9

Non-cash contributions -165,069 special event expenses 46,185 loss on disposal of assets 14,032 adjt to inv in cbc p'ship -36,619 special event expenses -46,185 gain/loss on disposal -14,032 adjt to inv in cbc p'ship 36,619 non-cash contributions 165,069

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Kids central inc., as representative payee, will have access to revocable subaccounts that are created for the benefit of clients who receive supplemental security income benefits or social security act title ii benefits. Funds for the client's current needs will be disbursed by the department, as trustee, within the context of sections 402.17 and 402.33, florida statutes. As to a particular client's account or subaccount(s), the master trust terminates when the client is no longer in the care and custody of the department.

Schedule D, Page 4, Part XI, Line 4B

Non-cash contributions 165,069 special event expenses -46,185 loss on disposal of assets -14,032 adjt to inv in cbc p'ship 36,619

Schedule D, Page 4, Part XII, Line 2D

Special event expenses 46,185 gain/loss on disposal 14,032 adjt to inv in cbc p'ship -36,619

Schedule D, Page 4, Part XII, Line 4B

Non-cash contributions 165,069

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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
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IRS990/ProgramServiceRevenueGrp/Desc0HEALTHY START
IRS990/ProgramServiceRevenueGrp/Desc1CBC INTEGRATED HEALTH
IRS990/ProgramServiceRevenueGrp/Desc2INCOME/LOSS FROM CBC P'SHIP
IRS990/ProgramServiceRevenueGrp/Desc3ADJ TO INV IN CBC P'SHIP
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IRS990/ProgSrvcAccomActy2Grp/Desc0DIVERSION & PREVENTION - PROVIDE SUPPORT TO "AT-RISK" CHILDREN AND FAMILIES WITH THE GOAL OF PREVENTING THESE CHILDREN FROM ENTERING THE CHILD WELFARE SYSTEM, AS WELL AS PROVIDE SUPPORT TO THE GENERAL PUBLIC WITH THE GOAL OF REDUCING INCIDENCES OF CHILD ABUSE OR CHILD NEGLECT.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.9$12.2$4.64$81.2$81.1$0.11
2023Detailed filing. Detailed filing data is available for this year.$15.0$10.4$4.52$82.0$81.6$0.36
2022Detailed filing. Detailed filing data is available for this year.$14.0$9.81$4.16$65.4$64.1$1.31
2021Detailed filing. Detailed filing data is available for this year.$12.6$9.68$2.87$58.1$57.9$0.23
2020Detailed filing. Detailed filing data is available for this year.$9.19$6.57$2.62$56.4$56.1$0.28
2019Detailed filing. Detailed filing data is available for this year.$6.66$4.31$2.35$55.2$55.0$0.28
2018Detailed filing. Detailed filing data is available for this year.$7.03$4.96$2.07$54.6$54.2$0.40
2017Detailed filing. Detailed filing data is available for this year.$7.12$5.45$1.67$53.7$53.9$0.24
2016Detailed filing. Detailed filing data is available for this year.$9.37$7.45$1.92$50.0$50.4$0.45
2015Detailed filing. Detailed filing data is available for this year.$9.60$7.24$2.36$48.7$48.1$0.68
2014Detailed filing. Detailed filing data is available for this year.$9.40$7.71$1.69$47.9$48.1$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$8.26$1.92$47.9$47.5$0.43
2012Summary only. Only limited summary data is available for this year.$10.9$9.44$1.49$46.8$47.2$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$9.04$1.88$49.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$8.13$2.36$49.1