Civic Intelligence

Kennedy Child Study Center

990 • Fiscal year 2021 • EIN 13-5671639

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 15, 2022

Organization ProfileWWW.KENCHILD.ORG

View Organization Page

2212 Third AvenueNew York, NY 10035

(212) 988-9500

Siviq Scores

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

Liabilities / Assets

86th percentile

0.92x

Higher debt load relative to assets than 86% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.86x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Net Margin

14th percentile

-7.6%

Higher net margin than 14% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$277,314

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2021 filings • NTEE B • $10M-$25M nonprofits • Source year 2021

Asset Growth

12th percentile

-3.0%

Faster asset growth than 12% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-9.9%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$16,208,391

Down $500,086 (-3.0%) from 2020

Net Assets

Down

$1,306,758

Down $832,404 (-39%) from 2020

Liabilities

Up

$14,901,633

Up $332,318 (+2.3%) from 2020

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin14th percentile

Revenue

Down

$17,351,422

Down $1,905,832 (-9.9%) from 2020

Expenses

Down

$18,661,912

Down $214,731 (-1.1%) from 2020

Net Income

Down

-$1,310,490

Down $1,691,101 (-444%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$30M$20M$10M$0-$10MAssets 2011: $6,360,568Liabilities 2011: $3,954,116Net Assets 2011: $2,406,4522011Assets 2012: $4,690,984Liabilities 2012: $5,508,230Net Assets 2012: -$817,2462012Assets 2013: $3,768,332Liabilities 2013: $5,803,561Net Assets 2013: -$2,035,2292013Assets 2014: $7,609,693Liabilities 2014: $10,337,995Net Assets 2014: -$2,728,3022014Assets 2015: $11,075,485Liabilities 2015: $14,320,169Net Assets 2015: -$3,244,6842015Assets 2016: $13,982,235Liabilities 2016: $14,887,205Net Assets 2016: -$904,9702016Assets 2017: $14,664,258Liabilities 2017: $14,626,808Net Assets 2017: $37,4502017Assets 2019: $17,915,652Liabilities 2019: $15,973,232Net Assets 2019: $1,942,4202019Assets 2020: $16,708,477Liabilities 2020: $14,569,315Net Assets 2020: $2,139,1622020Assets 2021: $16,208,391Liabilities 2021: $14,901,633Net Assets 2021: $1,306,7582021Assets 2022: $16,400,886Liabilities 2022: $12,160,653Net Assets 2022: $4,240,2332022Assets 2023: $20,481,660Liabilities 2023: $16,159,772Net Assets 2023: $4,321,8882023Assets 2024: $20,479,649Liabilities 2024: $14,864,233Net Assets 2024: $5,615,4162024

Highlighted filing

2021

Assets$16,208,391
Liabilities$14,901,633
Net Assets$1,306,758
Open 2021 Filing

Operations Trend

Revenue Growth14th percentile

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

$30M$20M$10M$0-$10MRevenue 2011: $17,040,648Expenses 2011: $17,146,401Net Income 2011: -$105,7532011Expenses 2012: $16,779,5732012Expenses 2013: $17,063,4302013Revenue 2014: $15,009,006Expenses 2014: $15,643,509Net Income 2014: -$634,5032014Revenue 2015: $15,354,639Expenses 2015: $15,791,154Net Income 2015: -$436,5152015Revenue 2016: $15,821,838Expenses 2016: $16,034,480Net Income 2016: -$212,6422016Revenue 2017: $17,768,859Expenses 2017: $17,069,789Net Income 2017: $699,0702017Revenue 2019: $17,970,028Expenses 2019: $18,265,833Net Income 2019: -$295,8052019Revenue 2020: $19,257,254Expenses 2020: $18,876,643Net Income 2020: $380,6112020Revenue 2021: $17,351,422Expenses 2021: $18,661,912Net Income 2021: -$1,310,4902021Revenue 2022: $21,347,864Expenses 2022: $18,296,263Net Income 2022: $3,051,6012022Revenue 2023: $20,915,184Expenses 2023: $21,021,877Net Income 2023: -$106,6932023Revenue 2024: $23,874,353Expenses 2024: $22,944,637Net Income 2024: $929,7162024

Highlighted filing

2021

Revenue$17,351,422
Expenses$18,661,912
Net Income-$1,310,490
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 15, 2022
Return Version
2020v4.1
Gross Receipts
$17,364,778
Mission and Program Overview

Mission

To provide educational and therapeutic services to children with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,347,289$7,788,790▼ $558,499
Savings and Temporary Cash Investments$3,112,935$3,068,924▼ $44,011
Cash and Non-Interest-Bearing Accounts$3,343,357$2,882,403▼ $460,954
Accounts Receivable$1,515,001$1,301,051▼ $213,950
Prepaid Expenses and Deferred Charges$298,529$399,015▲ $100,486
Investments in Publicly Traded Securities$17,500$39,000▲ $21,500
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$16,708,477$16,208,391▼ $500,086
Other Assets Total$73,866$729,208▲ $655,342
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,784,756$7,584,488▼ $200,268
Unsecured Notes Loans Payable$4,317,763$4,283,058▼ $34,705
Accounts Payable and Accrued Expenses$1,758,646$2,319,487▲ $560,841
Other Liabilities$708,150$714,600▲ $6,450
Grants Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$14,569,315$14,901,633▲ $332,318
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,935,899$808,380▼ $1,127,519
Net Assets With Donor Restrictions$203,263$498,378▲ $295,115
Total Net Assets Fund Balance$2,139,162$1,306,758▼ $832,404
Total Liabilities and Net Assets / Fund Balance$16,708,477$16,208,391▼ $500,086

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,084,703$3,232,310$10,317,013
Leasehold Improvements$109,226$4,404,774$4,514,000
Equipment$132,711$986,117$1,118,828
Land$462,150-$462,150
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeanne AlterExecutive DirectorFT$245,056$32,258$277,314
Bhupendra ShahFinance DirectorFT$160,668$26,934$187,602
Mary MckillopCurriculum DirectorFT$158,151$17,311$175,462
Tristan DulangonDirector of OT/PT ServicesFT$106,324$37,871$144,195
Carolyn ClevelandDirector of OperationsFT$107,407$24,220$131,627
Nancy HirschClinical DirectorFT$106,533$15,418$121,951
Kristy ChauEducation DirectorFT$107,287$5,961$113,248

Board Members and Trustees

NameTitle
Michael O'ConorChair
Adam GoldsteinDirector
Andrew KrausDirector
Clara OrnesDirector
Edward LindenDirector
Evan EnnisDirector
John GibbonsDirector
Joseph GannonDirector
Laura ShanleyDirector
Matthew RaimondiDirector
Pola RosenDirector
Randolph AmengualDirector
Rev Msgr Kevin SullivanDirector
Sal PiscopoDirector
Shruti PatelDirector
Vijay JesraniDirector
Melissa SalernoSecretary
Kenneth LohsenTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Parish property management incFacility Management11 seventh street, Pelham, NY 10803$384,436
Red Rabbit LLCFood Services1751 Park Avenue, New York, NY 10035$277,555
RCM Technologies IncTherapy ServicesPO Box 536342, Pittsburgh, PA 15253$187,342
HumaresoHR Services1500 Kings Highway North Suite 213, Cherry Hill, NJ 08034$137,264
Multilingual Therapy Associates InTherapy Services361 State Route 31 Suite 1202, Flemington, NJ 08822$131,634
Revenue and Support

Revenue Composition

Contributions and Grants
$1,107,033
Program Service Revenue
$16,248,607
Investment Income
$6,112
Other Revenue
$-10,330
All Other Contributions
$426,076
Change in Net Assets
$-1,310,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,351,422
Revenue Not Reported on Form 990
$478,086
Total Revenue per Audited Statements
$17,829,508
Total Revenue per Form 990
$17,351,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,978,980
Other Expenses$4,682,932
Total Fundraising Expense$113,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,113,194$375,851$62,600$10,551,645
Other Employee Benefits$1,597,179$82,520$10,653$1,690,352
Fees for Services Other$1,122,563$177,242$13,092$1,312,897
Occupancy$967,209$103,197-$1,070,406
Payroll Taxes$787,394$60,641$5,252$853,287
Depreciation Depletion$685,782$32,518-$718,300
Office Expenses$579,113$40,441$19,649$639,203
Current Officers, Directors, Trustees, and Key Employees-$476,455-$476,455
Pension Plan Contributions$392,549$12,074$2,618$407,241
Interest$264,064$93,964-$358,028
Other Expenses$308,600--$308,600
Fees for Services Accounting-$104,783-$104,783
Advertising-$82,980-$82,980
Insurance$68,715$10,115-$78,830
Fees for Services Legal-$7,417-$7,417
Travel$1,436-$52$1,488
Total Functional Expenses$16,887,798$1,660,198$113,916$18,661,912

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$18,661,912
Total Expenses per Audited Statements$18,661,912
Total Expenses per Form 990$18,661,912
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,356
Fundraising Gross Income$3,026
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Benefit$153,644$3,026$13,356$-10,330
Total Events$153,644$3,026$13,356$-10,330
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$714,600
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
No
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, Section B, Line 11B

“The form 990 is reviewed by the finance and audit committees prior to filing with the irs. If the committees have any questions they are addressed.”

Form 990, Part VI, Section B, Line 12C

“The annual conflict of interest policy is monitored by discussion each year with the respective board members and officers and by obtaining annual signed statements from each such individual regarding the policy. Members of the board of trustees have a continuing obligation to disclose any personal interest, relationship, or holding that could potentially result in a conflict of interest. In addition, the conflict of interest policy requires an interested board member to promptly disclose to the chair all material facts relating to any actual, potential or perceived conflict of interest. The interested board member must recuse himself or herself from discussion and voting relating to the matter.”

Form 990, Part VI, Section B, Line 15A

“The board of directors uses a number of sources to determine the compensation level of the executive director including a written employment contract, compensation surveys, and approval by the board of directors. The process was last done in december 2020.”

Form 990, Part VI, Section B, Line 15B

“Compensation for other officers is determined primarily by compensation surveys. The process was last done in december 2020. Jeanne alter, the executive director, does the review every year.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kennedy Children's Center
EIN
13-5671639
In Care Of
% BHUPENDRA SHAH
Phone
2129889500
Address
2212 Third Avenue, New York, NY 10035

Signing Officer

Name
Jeanne Alter
Title
Executive Director
Phone
2129889500
Signed
2022-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanne Alter
Formed
1959
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
245
Volunteers
18

Preparer

Firm
Bkd Llp
Address
1155 Avenue of the Americas 1200, New York, NY 10036
Preparer
Aaron Shapiro
Phone
2128674000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XI, Line 2D:

“Post-Retirement Benefit Obligation Adjustment: $476,117”

Schedule D, Part X, Line 2

“Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,208,391
Liabilities
$14,901,633
Net assets
$1,306,758
Revenue
$17,351,422
Expenses
$18,661,912
Net income
-$1,310,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$14.9$5.62$23.9$22.9$0.93
2023Summary only. Only limited summary data is available for this year.$20.5$16.2$4.32$20.9$21.0$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$12.2$4.24$21.3$18.3$3.05
2021Detailed filing. Detailed filing data is available for this year.$16.2$14.9$1.31$17.4$18.7$1.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$14.6$2.14$19.3$18.9$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.9$16.0$1.94$18.0$18.3$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$14.6$0.04$17.8$17.1$0.70
2016Detailed filing. Detailed filing data is available for this year.$14.0$14.9$0.90$15.8$16.0$0.21
2015Detailed filing. Detailed filing data is available for this year.$11.1$14.3$3.24$15.4$15.8$0.44
2014Detailed filing. Detailed filing data is available for this year.$7.61$10.3$2.73$15.0$15.6$0.63
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$5.80$2.04$17.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$5.51$0.82$16.8
2011Summary only. Only limited summary data is available for this year.$6.36$3.95$2.41$17.0$17.1$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $10M-$25M nonprofits