Civic Intelligence

Kids Central Inc.

990 • Fiscal year 2020 • EIN 03-0423152

Jul 01, 2019 to Jun 30, 2020 • Filed on May 14, 2021

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

82nd percentile

0.71x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

19th percentile

0.12x

Higher debt load relative to revenue than 19% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

36th percentile

0.5%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

23rd percentile

$206,806

Higher top officer pay than 23% of similar nonprofits.

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

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

89th percentile

38%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

2.0%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,190,914

Up $2,531,422 (+38%) from 2019

Net Assets

Up

$2,621,576

Up $275,736 (+12%) from 2019

Liabilities

Up

$6,569,338

Up $2,255,686 (+52%) from 2019

Revenue

Up

$56,358,970

Up $1,120,279 (+2.0%) from 2019

Expenses

Up

$56,083,234

Up $1,121,052 (+2.0%) from 2019

Net Income

Down

$275,736

Down $773 (-0.3%) from 2019

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

2020

Assets$9,190,914
Liabilities$6,569,338
Net Assets$2,621,576

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

2020

Revenue$56,358,970
Expenses$56,083,234
Net Income$275,736
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 14, 2021
Return Version
2019v5.0
Gross Receipts
$56,358,970
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$4,182,211$6,617,507▲ $2,435,296
Pledges and Grants Receivable$944,874$749,917▼ $194,957
Land, Buildings, and Equipment, Net$420,930$373,407▼ $47,523
Cash and Non-Interest-Bearing Accounts$9,554$346,586▲ $337,032
Accounts Receivable$225,800$190,996▼ $34,804
Investments Program Related$137,448$137,448→ $0
Prepaid Expenses and Deferred Charges$87,875$121,824▲ $33,949
Total Assets$6,659,492$9,190,914▲ $2,531,422
Other Assets Total$650,800$653,229▲ $2,429
Liabilities
Accounts Payable and Accrued Expenses$3,909,476$4,288,439▲ $378,963
Unsecured Notes Loans Payable-$1,732,700-
Escrow Account Liability$325,165$278,990▼ $46,175
Deferred Revenue$79,011$269,209▲ $190,198
Total Liabilities$4,313,652$6,569,338▲ $2,255,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,345,840$2,621,576▲ $275,736
Total Net Assets Fund Balance$2,345,840$2,621,576▲ $275,736
Total Liabilities and Net Assets / Fund Balance$6,659,492$9,190,914▲ $2,531,422

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$373,407$2,805,402$3,178,809
Leasehold Improvements-$2,400$2,400
Other Assets Org$653,229--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John CooperCEOFT$153,442$53,364$206,806
John AitkenCFOFT$120,801$27,825$148,626
Shalonda Mchenry-simsChief of OpeFT$116,189$30,105$146,294
Thomas C RanewIn-house COUFT$102,993$23,667$126,660

Board Members and Trustees

NameTitle
Mike JordanChair
Chris LangleyVice Chair
Bobby JamesDirector
Brad RogersDirector
Cyrus RobinsonDirector
Gordon JohnsonDirector
Janice JohnsonDirector
Kelly KingDirector
Lisa AlexanderDirector
Mark WickhamDirector
Matthew BartoliDirector
Rebecca SchattDirector
Rodney RockerDirector
Sandi MooreDirector
Lance KinneySecretary
Kevin SheilleyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Youth & Family AlternativesCase Mgmt, Adop7524 PLATHE ROAD, New Port Richey, FL 34653$6,885,868
The Centers INCCase Mgmt, Adop5664 SW 60TH AVE, Ocala, FL 34474$5,856,531
Lifestream Behavioral CenterCase Mgmt, Adop2020 TALLY ROAD, Leesburg, FL 34748$4,784,055
Verteks ConsultingVoice & Network2100 SW 22ND PL, Ocala, FL 34471$170,433
Camelot Community CareIn-home Svcs1601 NE 25TH AVE SUITE 306, Ocala, FL 34470$156,696
Revenue and Support

Revenue Composition

Contributions and Grants
$54,085,810
Program Service Revenue
$2,238,441
Investment Income
$34,719
Other Revenue
$0
All Other Contributions
$646,763
Change in Net Assets
$275,736

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-$136,397Thrift Value
Other Non Cash Contri Table35$23,175Donated Prop. Sale Price
Other Non Cash Contri Table85$11,732Sale of Comparable Items
Other Non Cash Contri Table29$6,083Donated Prop. Sale Price
Other Non Cash Contri Table8$2,921Sale of Comparable Items
Total Noncash Contributions157$180,308-

Audited Revenue Reconciliation

Revenue per Audited Statements
$56,165,331
Revenue Not Reported on Financial Statements
$193,639
Revenue Not Reported on Form 990
$113,660
Other Revenue Adjustments
$193,639
Total Revenue per Audited Statements
$56,278,991
Total Revenue per Form 990
$56,358,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,390,799
Grants and Similar Amounts Paid$11,582,768
Salaries, Compensation, and Employee Benefits$11,109,667
Total Fundraising Expense$65,259
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$30,629,420$160,543$384$30,790,347
Grants to Domestic Individuals$11,487,768--$11,487,768
Other Salaries and Wages$7,576,673$1,029,836$43,438$8,649,947
Other Employee Benefits$1,066,942$100,835$7,288$1,175,065
Payroll Taxes$593,995$82,757$4,058$680,810
Occupancy$439,862$88,232$2,344$530,438
Office Expenses$399,046$127,486$3,443$529,975
Current Officers, Directors, Trustees, and Key Employees-$418,592-$418,592
Travel$340,805$17,610$517$358,932
Insurance$261,570$46,549$1,373$309,492
Depreciation Depletion$223,284$16,662$232$240,178
Pension Plan Contributions$174,073$9,991$1,189$185,253
Information Technology$113,394$47,048$377$160,819
Grants to Domestic Orgs$95,000--$95,000
Conferences and Meetings$57,367$12,561$475$70,403
Advertising$45,769$12,232$62$58,063
Fees for Services Accounting$38,318$10,240$52$48,610
Fees for Services Legal$8,975$2,399$12$11,386
Other Expenses$3,273$420$15$3,693
Fees for Services Lobbying-$1,534-$1,534
Total Functional Expenses$53,817,539$2,200,436$65,259$56,083,234

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$56,083,234
Total Expenses per Audited Statements$56,003,255
Expenses per Audited Statements$55,902,926
Expenses Not Reported on Financial Statements$180,308
Other Expense Adjustments$180,308
Expenses Not Reported on Form 990$100,329
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pace Center for GirlsJacksonville, FL501c3Operating$20,000
Boys and Girls Club of Marion CountOcala, FL501c3After School Program$15,000
KIMBERLY'S CTR FOR CHILD PROTECTIONOcala, FL501c3Prevention$10,000
Sophisticated Gents of FloridaLady Lake, FL501c3Mentors/scholarships$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Mark WickhamSee Part VSee Part VNo$6,959,911
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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 6 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

All board members will be required to complete the "conflict of interests" statement. This policy will be reviewed by the board annually and given to each new board member for signature during orientation. A board member that fails to disclose a known conflict of interest will be considered to have acted in a manner detrimental to kids central and may be removed from the board.

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
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cooper
Formed
2002
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
15
Employees
212
Volunteers
56

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 residential group care and emergency shelter, recruitment and licensing, and independent living.

Form 990, Part IX, Line 11G

Contracted services 18,389,169 3,444 0 out of home care payments 11,828,991 0 0 other fees 411,260 157,099 384 total 30,629,420 160,543 384

Form 990, Part XI, Line 9

Non-cash contributions -180,308 gain on disposal of assets -13,331 gain/loss on disposal 13,331 non-cash contributions 180,308

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 180,308 gain on disposal of assets 13,331

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

Gain/loss on disposal -13,331

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

Non-cash contributions 180,308

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/InsuranceGrp/ProgramServicesAmt0261570
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IRS990/OtherExpensesGrp/Desc0FOSTER PARENT EXPENSE
IRS990/OtherExpensesGrp/Desc1LIFE SCAN
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1420
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IRS990/OtherExpensesGrp/TotalAmt23693
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07576673
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541610
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100

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