Civic Intelligence

Community Development Center

990 • Fiscal year 2022 • EIN 23-7174117

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 22, 2022

113 Eaglette WayShelbyville, TN 37160

(931) 684-8681

Siviq Scores

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

Liabilities / Assets

54th percentile

0.08x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

41st percentile

2.3%

Higher net margin than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

56th percentile

$72,779

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

51st percentile

1.8%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

17th percentile

-22%

Faster revenue growth than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,412,921

Up $42,813 (+1.8%) from 2021

Net Assets

Up

$2,214,790

Up $53,759 (+2.5%) from 2021

Liabilities

Down

$198,131

Down $10,946 (-5.2%) from 2021

Revenue

Down

$2,309,671

Down $665,386 (-22%) from 2021

Expenses

Down

$2,255,912

Down $524,404 (-19%) from 2021

Net Income

Down

$53,759

Down $140,982 (-72%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $2,370,108Liabilities 2021: $209,077Net Assets 2021: $2,161,0312021Assets 2022: $2,412,921Liabilities 2022: $198,131Net Assets 2022: $2,214,7902022Assets 2023: $2,474,448Liabilities 2023: $236,941Net Assets 2023: $2,237,5072023Assets 2024: $2,618,350Liabilities 2024: $257,453Net Assets 2024: $2,360,8972024Assets 2025: $3,122,028Liabilities 2025: $371,159Net Assets 2025: $2,750,8692025

Highlighted filing

2022

Assets$2,412,921
Liabilities$198,131
Net Assets$2,214,790

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2021: $2,975,057Expenses 2021: $2,780,316Net Income 2021: $194,7412021Revenue 2022: $2,309,671Expenses 2022: $2,255,912Net Income 2022: $53,7592022Revenue 2023: $2,637,544Expenses 2023: $2,614,827Net Income 2023: $22,7172023Revenue 2024: $3,135,923Expenses 2024: $3,012,533Net Income 2024: $123,3902024Revenue 2025: $3,934,301Expenses 2025: $3,544,326Net Income 2025: $389,9752025

Highlighted filing

2022

Revenue$2,309,671
Expenses$2,255,912
Net Income$53,759
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 22, 2022
Return Version
2021v4.0
Gross Receipts
$2,333,621
Mission and Program Overview

Mission

Providing support and services to children, families, and individuals with disabilities while addressing the health and well-being of all persons in the communities in which the community development center serves

Providing supports and services to children, families and individuals with disabilities, while addressing the health and well-being of all persons in the communities in which the community develoment center serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$894,965$855,213▼ $39,752
Accounts Receivable$463,041$547,760▲ $84,719
Savings and Temporary Cash Investments$530,324$533,994▲ $3,670
Land, Buildings, and Equipment, Net$375,166$365,727▼ $9,439
Pledges and Grants Receivable$80,982$92,852▲ $11,870
Prepaid Expenses and Deferred Charges$14,640$9,966▼ $4,674
Intangible Assets$10,990$7,409▼ $3,581
Total Assets$2,370,108$2,412,921▲ $42,813
Liabilities
Other Liabilities$129,556$113,333▼ $16,223
Accounts Payable and Accrued Expenses$79,521$84,798▲ $5,277
Total Liabilities$209,077$198,131▼ $10,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,068,376$2,086,814▲ $18,438
Net Assets With Donor Restrictions$92,655$127,976▲ $35,321
Total Net Assets Fund Balance$2,161,031$2,214,790▲ $53,759
Total Liabilities and Net Assets / Fund Balance$2,370,108$2,412,921▲ $42,813

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$315,156$406,006$721,162
Equipment$7,741$266,128$273,869
Other Land Buildings-$82,063$82,063
Land$42,830-$42,830
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anita TeagueExecutive DiFT$71,367$1,412$72,779

Board Members and Trustees

NameTitle
Anna ChildressChair
Julie SandersVice Chair
Amie NewsomDirector
Andy BoboDirector
Daryl GrahamDirector
Ivan JonesDirector
Jeff JordanDirector
Marcia CowanDirector
Paulette BledsoeDirector
William ChristieDirector
Scott CocanaugherFinancial Se
Rick DarlingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,839,767
Program Service Revenue
$477,146
Investment Income
$4,329
Other Revenue
$-11,571
All Other Contributions
$35,409
Change in Net Assets
$53,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,309,671
Revenue Not Reported on Form 990
$104,539
Total Revenue per Audited Statements
$2,414,210
Total Revenue per Form 990
$2,309,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,748,883
Other Expenses$290,940
Grants and Similar Amounts Paid$216,089
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,306,152$203,351-$1,509,503
Grants to Domestic Individuals$216,089--$216,089
Payroll Taxes$100,887$16,463-$117,350
Pension Plan Contributions$69,288$12,773-$82,061
Occupancy$42,529$1,230-$43,759
Other Employee Benefits$38,240$1,729-$39,969
Insurance$31,699$2,796-$34,495
Fees for Services Other$20,275$9,970-$30,245
Office Expenses$24,610$3,193-$27,803
Depreciation Depletion$18,006$7,920-$25,926
Other Expenses$7,782$2,649-$10,431
Fees for Services Accounting-$8,500-$8,500
All Other Expenses$5,291$1,866-$7,157
Travel$6,618$489-$7,107
Conferences and Meetings$3,377$979-$4,356
Total Functional Expenses$1,977,862$278,050$0$2,255,912

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,360,451
Expenses per Audited Statements$2,255,912
Total Expenses per Form 990$2,255,912
Expenses Not Reported on Form 990$104,539
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,950
Fundraising Gross Income$12,309
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mei Golf Tourna$41,418$2,918$773$2,145
Bei Golf Tourna$40,606$1,505$2,970$-1,465
Total Events$89,253$7,640$22,986$-15,346
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$75,645
Accrued Leave$37,688
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
No
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, Page 6, Part VI, Line 11B

Upon completion of the form 990, the chair of the board or the financial secretary and the executive director review and sign the form 990. The form 990 is then submitted to the governing board in a meeting or through email to review.

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

On an annual basis, the cdc board of directors are requested to update their conflict of interest status. The agency director monitors the recognized conflicts throughout the year. Lack of disclosure of a conflict of interest would result in requesting the board member to resign.

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

The cdc governing board reviews and approves all pay plan and pay scale changes and recommendations for the executive director and all other employees of the cdc. The review is done as needed by the pay plan and pay scale committee based on market trends of comparable job titles and descriptions.

Form 990, Page 6, Part VI, Line 19

The cdc currently has the following financial information available to the public through the cdc website and/or givingmatters.com: annual audited financial statement, annual budget, form 990,, irs letter of exemption and the charitable solitions letter. The agency charter, by-laws, and conflict of interest policy are also available to the public to view on the cdc website.

Filing and Contact Details

Filer

Filer Name
Community Development Center
EIN
23-7174117
Phone
9316848681
Address
113 EAGLETTE WAY, SHELBYVILLE, TN 37160

Signing Officer

Name
Anita Teague
Title
Executive Director
Phone
9316848681
Signed
2022-12-22

Organization Details

Principal Officer
Anita Teague
Formed
1972
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
57
Volunteers
132

Preparer

Firm
Winnett Associates Pllc
Address
PO BOX 745, SHELBYVILLE, TN 37162-0745
Preparer
Connie L Hughes
Phone
9316847142
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

Prior year program to provide assistance to individuals and families negatively impacted by covid-19 was not funded for current year.

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

Family support program - provides flexible financial support to households with a member with a severe or developmental disbility which is attributable to a mental and/or physical impairment, likely to continue indefinitely, and results in substantial limiations in at least three major life functions. Support services include respite or sitter care, day care, home modifications, transportation, homemaker services, housing costs, specialized equipment and modifications, nutrition, clothing and suplies, personal assistance, family counseling, health-related nursing care, summer camp, medical travel and evaluation. Employment services program - provides support, education, and training to help adults who live with disabilities prepare for and find work. Services provided include pre-employment transition services to students ages 17-22, self-advocacy, assessments, employment training, job placement, employee/employer support services, and independent living skills training. Funding is provided through the department of human services-division of vocational rehabilitation and tenncare ecf choices.

Form 990, Part XI, Line 9

Expense amounts included in financials-other fundraising 0 expense netted against revenue 23,950 expense amounts included in financials-other fundraising 0 expense netted against revenue -23,950

Financial Statement Notes

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

Expense amounts included in financials-other fundraising 0 expense netted against revenue 23,950

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

Expense amounts included in financials-other fundraising 0 expense netted against revenue 23,950

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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDREN'S CENTER FOR AUTISM-THE CCA PROGRAM IS AN INTENSIVE BEHAVIORAL THERAPY PROGRAM PROVIDING BOTH INDIVIDUAL AND GROUP ABA (APPLIED BEHAVIOR ANALYSIS) THERAPY FOR CHILDREN AGES 18 MONTHS THROUGH TWELVE YEARS OF AGE. A BEHAVIOR THERAPIST (BCBA OR RBT) WORKS WITH CHILDREN AND FAMILES UTILIZING PROVEN PRACTICES TO REDUCE PROBLEMATIC BEHAVIORS, BUILD COMMUNICATION, SOCIAL INTERACTION, AND DAILY LIVING SKILLS WHICH ARE VITAL TO IMPROVING THE QUALITY OF LIFE FOR CHILDREN WITH AUTISM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EARLY INTERVENTION PROGRAM - PROVIDES SERVICES TO CHILDREN AGES BIRTH TO THREE YEARS OLD WITH DEVELOPMENTAL DELAY OR DISABILITY. OVER 250 DEVELOPMENTALLY DELAYED INFANTS AND TODDLERS RECEIVE EARLY INTERVENTION THROUGH THE COMMUNITY DEVELOPMENT CENTER. SERVICES TO THE CHILDREN AGES BIRTH TO THREE YEARS OF AGE ARE PROVIDED IN A HOME COMMUNITY-BASED SETTING. APPROXIMATELY 41 PERCENT OF CHILDREN WHO RECEIVE SERVICES THROUGH THE COMMUNITY DEVELOPMENT CENTER CONTINUE PRESCHOOL SERVICES WITH THE LOCAL SCHOOL SYSTEM. EARLY INTERVENTION SERVICES PROVIDED BY THE CDC INCLUDE SPECIALIZED INSTRUCTIONS TO CHILDREN, FAMILY TRAINING AND FAMILY CONSULTATION.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0FAMILY SUPPORT PROGRAM - PROVIDES FLEXIBLE FINANCIAL SUPPORT TO HOUSEHOLDS WITH A MEMBER WITH A SEVERE OR DEVELOPMENTAL DISBILITY WHICH IS ATTRIBUTABLE TO A MENTAL AND/OR PHYSICAL IMPAIRMENT, LIKELY TO CONTINUE INDEFINITELY, AND RESULTS IN SUBSTANTIAL LIMIATIONS IN AT LEAST THREE MAJOR LIFE FUNCTIONS. SUPPORT SERVICES INCLUDE RESPITE OR SITTER CARE, DAY CARE, HOME MODIFICATIONS, TRANSPORTATION, HOMEMAKER SERVICES, HOUSING COSTS, SPECIALIZED EQUIPMENT AND MODIFICATIONS, NUTRITION, CLOTHING AND SUPLIES, PERSONAL ASSISTANCE, FAMILY COUNSELING, HEALTH-RELATED NURSING CARE, SUMMER CAMP, MEDICAL TRAVEL AND EVALUATION. EMPLOYMENT SERVICES PROGRAM - PROVIDES SUPPORT, EDUCATION, AND TRAINING TO HELP ADULTS WHO LIVE WITH DISABILITIES PREPARE FOR AND FIND WORK. SERVICES PROVIDED INCLUDE PRE-EMPLOYMENT TRANSITION SERVICES TO STUDENTS AGES 17-22, SELF-ADVOCACY, ASSESSMENTS, EMPLOYMENT TRAINING, JOB PLACEMENT, EMPLOYEE/EMPLOYER SUPPORT SERVICES, AND INDEPENDENT LIVING SKILLS TRAINING. FUNDING IS PROVIDED THROUGH THE DEPARTMENT OF HUMAN SERVICES-DIVISION OF VOCATIONAL REHABILITATION AND TENNCARE ECF CHOICES.
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