Civic Intelligence

Community Development Center

990 • Fiscal year 2023 • EIN 23-7174117

Jul 01, 2022 to Jun 30, 2023 • Filed on May 08, 2024

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

55th percentile

0.10x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.09x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

42nd percentile

0.9%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$74,326

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

45th percentile

2.5%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,474,448

Up $61,527 (+2.5%) from 2022

Net Assets

Up

$2,237,507

Up $22,717 (+1.0%) from 2022

Liabilities

Up

$236,941

Up $38,810 (+20%) from 2022

Revenue

Up

$2,637,544

Up $327,873 (+14%) from 2022

Expenses

Up

$2,614,827

Up $358,915 (+16%) from 2022

Net Income

Down

$22,717

Down $31,042 (-58%) from 2022

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

2023

Assets$2,474,448
Liabilities$236,941
Net Assets$2,237,507

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

2023

Revenue$2,637,544
Expenses$2,614,827
Net Income$22,717
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 8, 2024
Return Version
2022v5.0
Gross Receipts
$2,661,954
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$855,213$920,655▲ $65,442
Savings and Temporary Cash Investments$533,994$549,673▲ $15,679
Accounts Receivable$547,760$535,873▼ $11,887
Land, Buildings, and Equipment, Net$365,727$353,095▼ $12,632
Pledges and Grants Receivable$92,852$98,672▲ $5,820
Prepaid Expenses and Deferred Charges$9,966$12,651▲ $2,685
Intangible Assets$7,409$3,829▼ $3,580
Total Assets$2,412,921$2,474,448▲ $61,527
Liabilities
Other Liabilities$113,333$126,057▲ $12,724
Accounts Payable and Accrued Expenses$84,798$110,884▲ $26,086
Total Liabilities$198,131$236,941▲ $38,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,086,814$2,103,880▲ $17,066
Net Assets With Donor Restrictions$127,976$133,627▲ $5,651
Total Net Assets Fund Balance$2,214,790$2,237,507▲ $22,717
Total Liabilities and Net Assets / Fund Balance$2,412,921$2,474,448▲ $61,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$296,170$424,992$721,162
Equipment$14,095$268,102$282,197
Other Land Buildings-$69,006$69,006
Land$42,830-$42,830
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anita TeagueExecutive DiFT$72,880$1,446$74,326

Board Members and Trustees

NameTitle
Anna ChildressChair
Julie SandersVice Chair
Amie NewsomDirector
Andy BoboDirector
Ivan JonesDirector
Jackie SteeleDirector
Jeff JordanDirector
Jennifer SprayDirector
Marcia CowanDirector
Paulette BledsoeDirector
Whitney CollierDirector
William ChristieDirector
Scott CocanaugherFinancial Se
Rick DarlingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,173,017
Program Service Revenue
$472,483
Investment Income
$5,626
Other Revenue
$-13,582
All Other Contributions
$24,984
Change in Net Assets
$22,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,637,544
Revenue Not Reported on Form 990
$104,999
Total Revenue per Audited Statements
$2,742,543
Total Revenue per Form 990
$2,637,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,026,950
Other Expenses$344,790
Grants and Similar Amounts Paid$243,087
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,524,843$242,326-$1,767,169
Grants to Domestic Individuals$243,087--$243,087
Payroll Taxes$116,190$18,844-$135,034
Pension Plan Contributions$67,514$15,741-$83,255
Travel$47,109$4,473-$51,582
Occupancy$42,876$1,292-$44,168
Other Employee Benefits$36,807$4,685-$41,492
Fees for Services Other$24,987$15,771-$40,758
Office Expenses$30,920$7,442-$38,362
Insurance$31,880$4,044-$35,924
Depreciation Depletion$16,061$8,480-$24,541
Fees for Services Accounting-$8,755-$8,755
Other Expenses$8,538$2,749-$8,538
All Other Expenses$7,518$955-$8,473
Conferences and Meetings$2,913$942-$3,855
Total Functional Expenses$2,271,642$343,185$0$2,614,827

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,719,826
Expenses per Audited Statements$2,614,827
Total Expenses per Form 990$2,614,827
Expenses Not Reported on Form 990$104,999
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,410
Fundraising Gross Income$10,288
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mei Golf Tourna$28,345$1,945$1,803$142
Bei Golf Tourna$56,825$1,410$2,862$-1,452
Total Events$92,999$7,334$23,613$-16,279
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$79,241
Accrued Leave$46,816
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 2

Marcia cowan julie sanders director chair cowan's spouse - patient

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the executive director and/or the accounting manager.

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 jot 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. Tje 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
2024-05-08

Organization Details

Principal Officer
Anita Teague
Formed
1972
Legal Domicile
Tn
Voting Board Members
14
Independent Board Members
14
Employees
68
Volunteers
149

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 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 24,410 expense amounts included in financials-other fundraising 0 expense netted against revenue -24,410

Financial Statement Notes

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

Expense amounts included in financials-other fundraising 0 expense netted against revenue 24,410

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

Expense amounts included in financials-other fundraising 0 expense netted against revenue 24,410

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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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