Civic Intelligence

Kids Central Inc.

990 • Fiscal year 2023 • EIN 03-0423152

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

901 Industrial Drive Suite 200Wildwood, FL 34785

(352) 873-6332

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$14,960,581

Up $986,539 (+7.1%) from 2022

Net Assets

Up

$4,522,984

Up $361,675 (+8.7%) from 2022

Liabilities

Up

$10,437,597

Up $624,864 (+6.4%) from 2022

Revenue And Expenses

Revenue

Up

$81,969,430

Up $16,563,879 (+25%) from 2022

Expenses

Up

$81,607,755

Up $17,508,055 (+27%) from 2022

Net Income

Down

$361,675

Down $944,176 (-72%) from 2022

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

2023

Assets$14,960,581
Liabilities$10,437,597
Net Assets$4,522,984

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

2023

Revenue$81,969,430
Expenses$81,607,755
Net Income$361,675
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$82,024,054
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$10,044,705$8,449,101▼ $1,595,604
Land, Buildings, and Equipment, Net$1,020,794$1,174,115▲ $153,321
Accounts Receivable$727,753$837,467▲ $109,714
Pledges and Grants Receivable$173,387$243,084▲ $69,697
Investments Program Related$131,232$134,304▲ $3,072
Prepaid Expenses and Deferred Charges$190,847$131,842▼ $59,005
Cash and Non-Interest-Bearing Accounts$581,879$19,655▼ $562,224
Total Assets$13,974,042$14,960,581▲ $986,539
Other Assets Total$1,103,445$3,971,013▲ $2,867,568
Liabilities
Accounts Payable and Accrued Expenses$6,791,668$6,499,907▼ $291,761
Other Liabilities-$2,667,271-
Deferred Revenue$2,665,327$746,004▼ $1,919,323
Escrow Account Liability$355,738$524,415▲ $168,677
Total Liabilities$9,812,733$10,437,597▲ $624,864
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,161,309$4,522,984▲ $361,675
Total Net Assets Fund Balance$4,161,309$4,522,984▲ $361,675
Total Liabilities and Net Assets / Fund Balance$13,974,042$14,960,581▲ $986,539

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,174,115$2,187,174$3,361,289
Leasehold Improvements-$2,400$2,400
Other Assets Org$1,287,234--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John CooperCEOFT$197,467$31,352$228,819
John AitkenCFOFT$168,201$30,776$198,977
Shalonda Mchenry-simsCOOFT$150,030$29,160$179,190
Veraunda JacksonChief LegalFT$116,812$10,919$127,731
Sharon GibbsSr. Ooh DireFT$112,479$8,009$120,488
Steve LovelyCIOFT$110,994$7,202$118,196
Hannah RiosSr Healthy SFT$107,706$4,775$112,481

Board Members and Trustees

NameTitle
Mike JordanChair
Lance KinneyVice Chair
Anthony PiarulliDirector
Brad RogersDirector
Diana BrownDirector
Gordon JohnsonDirector
Kevin McdonaldDirector
Mark WickhamDirector
Matthew BartoliDirector
Rebecca SchattDirector
Stephen SpiveyDirector
Janice JohnsonDirector Thr
Mark ImesSecretary/tr

Highest Paid Contractors

ContractorServicesLocationCompensation
Youth & Family AlternativesCase Mgmt, Adop7524 PLATHE ROAD, New Port Richey, FL 34653$4,285,834
Lifestream Behavioral CenterCase Mgmt, Adop2020 TALLY ROAD, Leesburg, FL 34748$2,245,747
Ydep Press ForwardYouth Dev & Edu2973 ETOWAH PARK BLVD, Tavares, FL 32778$332,179
Wellflorida CouncilIn-home Nursing1785 NW 80 BLVD, Gainesville, FL 32606$320,851
Love Thy Neighbor CareSupervis/transp2106 BUTLER STREET, Leesburg, FL 34748$196,378
Revenue and Support

Revenue Composition

Contributions and Grants
$78,626,152
Program Service Revenue
$3,383,329
Investment Income
$7,743
Other Revenue
$-47,794
All Other Contributions
$1,022,525
Change in Net Assets
$361,675

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-$95,531Thrift Value
Other Non Cash Contri Table11$25,950Donated Prop. Sale Price
Other Non Cash Contri Table70$25,627Donated Prop. Sale Price
Other Non Cash Contri Table23$4,373Donated Prop. Sale Price
Other Non Cash Contri Table10$3,598Donated Prop. Sale Price
Total Noncash Contributions114$155,079-

Audited Revenue Reconciliation

Revenue per Audited Statements
$81,870,614
Revenue Not Reported on Financial Statements
$98,816
Revenue Not Reported on Form 990
$51,360
Other Revenue Adjustments
$98,816
Total Revenue per Audited Statements
$81,921,974
Total Revenue per Form 990
$81,969,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,557,122
Salaries, Compensation, and Employee Benefits$21,278,626
Grants and Similar Amounts Paid$15,772,007
Total Fundraising Expense$87,246
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$40,249,685$172,167$9,930$40,431,782
Other Salaries and Wages$15,529,095$1,550,754$39,621$17,119,470
Grants to Domestic Individuals$15,752,007--$15,752,007
Other Employee Benefits$1,880,747$183,587$4,610$2,068,944
Payroll Taxes$1,185,332$149,304$2,905$1,337,541
Occupancy$819,154$97,111$2,710$918,975
Office Expenses$704,122$174,242$24,045$902,409
Travel$494,727$14,895$28$509,650
Current Officers, Directors, Trustees, and Key Employees-$463,645-$463,645
Insurance$364,301$61,974$1,334$427,609
Depreciation Depletion$372,674$40,366$779$413,819
Pension Plan Contributions$270,166$18,198$662$289,026
Information Technology$160,139$72,071$447$232,657
Conferences and Meetings$191,120$6,991-$198,111
Advertising$99,679$75,318$162$175,159
Fees for Services Accounting-$56,750-$56,750
Fees for Services Lobbying-$51,059-$51,059
Grants to Domestic Orgs$20,000--$20,000
Fees for Services Legal$7,775$1,240$13$9,028
Other Expenses$3,128$407-$3,535
Total Functional Expenses$78,314,981$3,205,528$87,246$81,607,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$81,607,755
Total Expenses per Audited Statements$81,560,299
Expenses per Audited Statements$81,460,428
Expenses Not Reported on Financial Statements$147,327
Other Expense Adjustments$147,327
Expenses Not Reported on Form 990$99,871
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pace Center for GirlsJacksonville, FL501c3Recog./incentives$10,000
Sophisticated Gents of FloridaLady Lake, FL501c3Mentors/scholarships$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,624
Fundraising Gross Income$6,830
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Casino Royale$53,453$6,830$7,452$-622
Total Events$53,453$6,830$54,624$-47,794
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$8,386,988
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$2,667,271
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
Yes
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 its exempt function.

Form 990, Page 6, Part VI, Line 4

The organization's bylaws were amended and restated to change the maximum amount of additional terms a board of directors member may be reappointed from five (5) additional terms to six (6) additional terms.

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 at least 2 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
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cooper
Formed
2002
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
352
Volunteers
9

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 17,058,759 0 0 out of home care payments 21,889,094 0 0 other fees 1,301,832 172,167 9,930 total 40,249,685 172,167 9,930

Form 990, Part XI, Line 9

Non-cash contributions -147,327 gain on disposal of assets -6,113 special event expenses 54,624 gain/loss on disposal 6,113 special event expenses -54,624 non-cash contributions 147,327

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 147,327 gain on disposal of assets 6,113 special event expenses -54,624

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

Gain/loss on disposal -6,113 special event expenses 54,624

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

Non-cash contributions 147,327

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IRS990/Form990PartVIISectionAGrp/TitleTxt6SR HEALTHY S
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100

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