Civic Intelligence

Children'S Institute Inc

EIN 23-7102632 • 501(c)3 • Rochester, NY

Profile

Research, development, evaluation and dissemination of programs to strengthen childrens' social and emotional health.

274 North Goodman StreetRochester, NY 14607

www.childrensinstitute.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.42x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.33x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

22nd percentile

-8.0%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$150,375

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$6,971,788

Down $165,480 (-2.3%) from 2021

Liabilities

Up

$2,936,492

Up $340,621 (+13%) from 2021

Net Assets

Down

$4,035,296

Down $506,101 (-11%) from 2021

Revenue

Up

$6,307,493

Up $904,891 (+17%) from 2021

Expenses

Up

$6,351,689

Up $1,075,478 (+20%) from 2021

Net Income

Down

-$44,196

Down $170,587 (-135%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $3,380,874Liabilities 2012: $1,171,930Net Assets 2012: $2,208,9442012Assets 2014: $3,896,164Liabilities 2014: $1,196,106Net Assets 2014: $2,700,0582014Assets 2015: $3,353,035Liabilities 2015: $760,511Net Assets 2015: $2,592,5242015Assets 2016: $3,326,132Liabilities 2016: $767,995Net Assets 2016: $2,558,1372016Assets 2017: $3,583,508Liabilities 2017: $721,405Net Assets 2017: $2,862,1032017Assets 2018: $4,443,900Liabilities 2018: $1,453,837Net Assets 2018: $2,990,0632018Assets 2019: $4,247,203Liabilities 2019: $1,114,804Net Assets 2019: $3,132,3992019Assets 2020: $5,421,959Liabilities 2020: $1,889,980Net Assets 2020: $3,531,9792020Assets 2021: $7,137,268Liabilities 2021: $2,595,871Net Assets 2021: $4,541,3972021Assets 2022: $6,971,788Liabilities 2022: $2,936,492Net Assets 2022: $4,035,2962022

Highlighted filing

2022

Assets$6,971,788
Liabilities$2,936,492
Net Assets$4,035,296

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,569,1782012Revenue 2014: $3,115,174Expenses 2014: $3,381,869Net Income 2014: -$266,6952014Revenue 2015: $3,070,661Expenses 2015: $2,880,075Net Income 2015: $190,5862015Revenue 2016: $3,122,585Expenses 2016: $3,206,093Net Income 2016: -$83,5082016Revenue 2017: $5,021,376Expenses 2017: $3,450,376Net Income 2017: $1,571,0002017Revenue 2018: $3,924,220Expenses 2018: $3,928,249Net Income 2018: -$4,0292018Revenue 2019: $4,234,158Expenses 2019: $4,350,559Net Income 2019: -$116,4012019Revenue 2020: $5,044,731Expenses 2020: $4,883,436Net Income 2020: $161,2952020Revenue 2021: $5,402,602Expenses 2021: $5,276,211Net Income 2021: $126,3912021Revenue 2022: $6,307,493Expenses 2022: $6,351,689Net Income 2022: -$44,1962022

Highlighted filing

2022

Revenue$6,307,493
Expenses$6,351,689
Net Income-$44,196

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 28, 2023
Return Version
2021v4.2
Gross Receipts
$7,083,436
Mission and Program Overview

Mission

Children's institute, inc. (ci) is a not-for-profit 501(c)(3) organization whose mission is to equip and support those who work with children to ensure the success of every child. Through sound research and evaluation, children's institute since 1970 has helped turn theory into proven solutions, developing and promoting effective prevention and early intervention programs for children and families, partnering with schools and community agencies.

With programs and services that are grounded in research, we build bridges between theory and practice. We transform ideas into proven solutions and turn obstacles into opportunities for success for children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,478,864$1,846,716▲ $367,852
Savings and Temporary Cash Investments$1,471,120$1,473,796▲ $2,676
Investments Other Securities$2,356,345$1,336,982▼ $1,019,363
Pledges and Grants Receivable$770,163$894,020▲ $123,857
Cash and Non-Interest-Bearing Accounts$402,855$871,225▲ $468,370
Land, Buildings, and Equipment, Net$390,901$323,707▼ $67,194
Prepaid Expenses and Deferred Charges$217,257$193,166▼ $24,091
Inventories for Sale or Use$49,763$32,176▼ $17,587
Total Assets$7,137,268$6,971,788▼ $165,480
Liabilities
Deferred Revenue$1,787,342$2,130,993▲ $343,651
Accounts Payable and Accrued Expenses$620,070$704,274▲ $84,204
Unsecured Notes Loans Payable$187,234$100,000▼ $87,234
Other Liabilities$1,225$1,225→ $0
Total Liabilities$2,595,871$2,936,492▲ $340,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,347,384$2,880,664▼ $466,720
Net Assets With Donor Restrictions$1,194,013$1,154,632▼ $39,381
Total Net Assets Fund Balance$4,541,397$4,035,296▼ $506,101
Total Liabilities and Net Assets / Fund Balance$7,137,268$6,971,788▼ $165,480

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$323,707$718,282$1,041,989
Leasehold Improvements$0$238,091$238,091
Other Securities$512,331--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$3,835,209$93,800▼ $409,013$317,774$3,183,698
2020$2,937,422$145,227▲ $775,809$7,636$3,835,209
2019$2,982,485$135,743▼ $14,768$150,933$2,937,422
2018$2,964,012$161,097▲ $99,347$228,420$2,982,485
2017$2,597,813$161,104▲ $214,686$-3,443$2,964,012
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann Marie WhiteExecutive DirectorFT$200,734$43,318$244,052
A Dirk HightowerDistinguished Researcher - Thru Jan 2022FT$125,175$27,013$152,188
A Dirk HightowerDistinguished Researcher - Thru Jan-$125,175$27,013$152,188
Terry HartmannDirector of Finance & Operations - Thru Feb 2022FT$111,876$22,045$133,921
Elizabeth DevaneyDirector of Center for SocFT$107,759$23,254$131,013
Lauri StranoDirector of Programs and SFT$107,957$17,056$125,013

Board Members and Trustees

NameTitle
James Lewis IiiChair
Larry D PerkinsImmediate Past Chair
Todd SavageFirst Vice Chair
Amy KahnDirector
Dianne Cooney MinerDirector
Erin GraupmanDirector
James SperryDirector
Jill GrazianoDirector
Kripal K MehtaDirector
Melissa GoodmanDirector
Rashid MuhammadDirector
Richard a SchwartzDirector
Ronald RobertsDirector
Toinette Mcclellan GunnDirector
Victoria KaneDirector
Allison Pletzer WillemsDirector - New During Year
Kathleen WashingtonDirector - New During Year
Renu BoraDirector - New During Year
Amy WarnerDirector - Thru June 2022
Loisa BennettoSecretary
Ruperto MonteroTreasurer (thru July 2023)

Highest Paid Contractors

ContractorServicesLocationCompensation
University Of RochesterLease Of Employees500 JOSEPH C WILSON BLVD, Rochester, NY 14627$3,275,905
Comet Informatics LLCData Collection And Management1080 PITTSFORD VICTOR RD SUITE 302, Pittsford, NY 14534$335,014
University Of Rochester Research & AccouSubcontractorPO BOX 278832, Rochester, NY 14627$169,116
SpccSubcontractor148 SOUTH FITZHUGH ST, Rochester, NY 14608$148,547
Stern Realty And ManagementRent274 GOODMAN ST N, Rochester, NY 14607$130,136
Revenue and Support

Revenue Composition

Contributions and Grants
$4,111,578
Program Service Revenue
$2,109,237
Investment Income
$52,892
Other Revenue
$33,786
All Other Contributions
$1,410,668
Change in Net Assets
$-44,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,288,969
Revenue Not Reported on Financial Statements
$18,524
Revenue Not Reported on Form 990
$-413,880
Total Revenue per Audited Statements
$5,875,089
Total Revenue per Form 990
$6,307,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,810,436
Other Expenses$2,182,014
Grants and Similar Amounts Paid$359,239
Total Fundraising Expense$158,988
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,973,693$425,041$43,612$2,442,346
Fees for Services Other$1,064,480$33,880$12,000$1,110,360
Other Employee Benefits$635,043$168,993$15,051$819,087
Office Expenses$369,691$36,579$805$407,075
Grants to Domestic Orgs$359,239--$359,239
Payroll Taxes$212,120$90,826$35,238$338,184
Current Officers, Directors, Trustees, and Key Employees$35,839$162,331$12,649$210,819
Occupancy$2,120$154,338-$156,458
Depreciation Depletion$83,993$9,227$3,214$96,434
Fees for Services Lobbying$81,296--$81,296
Travel$48,821$21,961-$70,782
Insurance$5,226$25,154-$30,380
Fees for Services Accounting-$23,762-$23,762
Fees for Service Investment Mgmnt Fees-$18,524-$18,524
Fees for Services Legal$771$9,661-$10,432
Other Expenses$740,777$-764,875$24,098$0
Information Technology$171,588$-181,026$8,718$-720
Total Functional Expenses$5,888,471$304,230$158,988$6,351,689

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,381,190
Total Expenses per Form 990$6,351,689
Expenses per Audited Statements$6,333,165
Expenses Not Reported on Form 990$48,025
Expenses Not Reported on Financial Statements$18,524
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rochester City School DistrictRochester, NYN/aAllocation to Support Pmhp Project in Nys Schools$99,852
Greece Central School DistrictRochester, NYN/aAllocation to Support Pmhp Project in Nys Schools$67,889
Newark Central School DistrictNewark, NYN/aAllocation to Support Pmhp Project in Nys Schools$27,861
Ballston Spa School DistrictBallston Spa, NYN/aAllocation to Support Pmhp Project in Nys Schools$15,000
Pearl RiverPearl River, NYN/aAllocation to Support Pmhp Project in Nys Schools$15,000
Renaissance Charter 2Maspeth, NYN/aAllocation to Support Pmhp Project in Nys Schools$15,000
Westhill Central School DistrictSyracuse, NYN/aAllocation to Support Pmhp Project in Nys Schools$15,000
Batavia City SchoolsBatavia, NYN/aAllocation to Support Pmhp Project in Nys Schools$14,905
Sodus Central School DistrictSodus, NYN/aAllocation to Support Pmhp Project in Nys Schools$14,900
Niagara CharterNiagara Falls, NYN/aAllocation to Support Pmhp Project in Nys Schools$14,500
North Rose WolcottWolcott, NYN/aAllocation to Support Pmhp Project in Nys Schools$13,910
Chenango Valley Central School DistrictBinghamton, NYN/aAllocation to Support Pmhp Project in Nys Schools$8,625
Islip Union Free School DistrictIslip, NYN/aAllocation to Support Pmhp Project in Nys Schools$7,439
Belfast Central SchoolBelfast, NYN/aAllocation to Support Pmhp Project in Nys Schools$6,957
Harpursville Central School DistrictHarpursville, NYN/aAllocation to Support Pmhp Project in Nys Schools$5,750
Utica Academy of ScienceFrankfort, NYN/aAllocation to Support Pmhp Project in Nys Schools$5,716
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
-JOINT VENTURE AND 38% OWNERTHE ORGANIZATION HAS A 38% OWNERSHIP INTEREST IN COMET INFORMATICS LLC AND CONTRACTED WITH THE LLC TO PROVIDE SERVICES FOR THE COMET PROGRAM. THE SERVICES PROVIDED INCLUDE A WEB-BASED INFORMATICS SYSTEM TO BETTER MEET THE ASSESSMENT, EVALUATION AND ACCOUNTABILITY NEEDS FOR THE ORGANIZATION'S PROGRAMS. ANN MARIE WHITE IS A CURRENT DIRECTOR ON THE COMET BOARD, TERRY HARTMANN WAS AN ADVISOR OF COMET AND DIRK HIGHTOWER IS THE FORMER DIRECTOR OF COMET.No$125,199
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$1,225
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
Yes
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 first undergoes a staff review, any necessary changes are made, then the return is reviewed by the finance committee and is then presented to the board of directors for a final review prior to filing.

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

Staff and board members annually review and sign the conflict of interest survey and agree to follow the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Every 3-5 years a comparison is made to the compensation of ceo's of similar exempt organizations. The performance of the ceo is reviewed annually by the executive committee. The review is documented in a written report which is reviewed by the executive director. The compensation of other employees of the organization is compared annually with the university of rochester wage schedules.

Form 990, Part VI, Section C, Line 19

The policy manual, which includes the conflict of interest policy, as well as the financial statements and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S INSTITUTE INC
EIN
23-7102632
Phone
5852951000
Address
274 NORTH GOODMAN STREET, ROCHESTER, NY 14607

Signing Officer

Name
Dr James Lewis Iii
Title
President
Phone
5852951000
Signed
2023-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr James Lewis Iii
Formed
1970
Legal Domicile
Ny
Voting Board Members
20
Independent Board Members
20
Employees
71
Volunteers
23

Preparer

Firm
Mengel Metzger Barr & Co Llp
Address
100 CHESTNUT STREET SUITE 1200, ROCHESTER, NY 14604
Preparer
Raymond J Jacobi
Phone
5854231860
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

During 2021 the organization leased 39 employees who received a w2 from the university of rochester. During the fiscal year children's institute, inc. Reimbursed the university of rochester $3,495,907 for these leased employees.

Form 990, Part IX, Line 11G

Consulting: program service expenses 1,064,480. Management and general expenses 33,880. Fundraising expenses 12,000. Total expenses 1,110,360.

Form 990, Part XI, Line 2C

The process is consistent with the prior year.

Financial Statement Notes

PART V, LINE 4:

To fund programs of the organization and in accordance with donor designated stipulations.

PART X, LINE 2:

The institute is tax-exempt under section 501(c)(3) of the internal revenue code. The institute has filed for and received income tax exemptions in the jurisdictions where it is required to do so. The institute files form 990 tax returns in the u.s. Federal jurisdiction and also files in new york state. With few exceptions, as of june 30, 2022 the institute is no longer subject to u.s. Federal or state income tax examinations by tax authorities for years ended prior to june 30, 2019. The tax returns for the years ended june 30, 2019 through june 30, 2022 are still subject to potential audit by the irs and the taxing authorities in new york state. Management of the institute believes it has no material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax benefits.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of measures 33,325. Rental sublease expenses 14,700.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of measures 33,325. Rental sublease expenses 14,700.

Raw XML AppendixShowing 400 of 984 raw XML fields

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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