Civic Intelligence

Children'S Center for Treatment And

EIN 25-1711330 • 501(c)3 • Bradford, PA

Profile

To provide behavioral health and specialized educational services to children, adults and families with mental illness and developmental disabilities.

800 East Main StreetBradford, PA 16701

beacon-light.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.17x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.09x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$360,154

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

89th percentile

27%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,711,018

Up $1,894,838 (+33%) from 2019

Liabilities

Down

$2,146,532

Down $643,149 (-23%) from 2019

Net Assets

Up

$5,564,486

Up $2,537,987 (+84%) from 2019

Revenue

Down

$25,375,004

Down $261,482 (-1.0%) from 2019

Expenses

Down

$22,908,300

Down $2,409,892 (-9.5%) from 2019

Net Income

Up

$2,466,704

Up $2,148,410 (+675%) from 2019

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 2010: $4,607,590Liabilities 2010: $2,581,226Net Assets 2010: $2,026,3642010Assets 2011: $5,654,201Liabilities 2011: $3,004,013Net Assets 2011: $2,650,1882011Assets 2012: $5,685,909Liabilities 2012: $2,897,665Net Assets 2012: $2,788,2442012Assets 2015: $5,492,591Liabilities 2015: $2,155,081Net Assets 2015: $3,337,5102015Assets 2016: $4,768,494Liabilities 2016: $1,703,951Net Assets 2016: $3,064,5432016Assets 2017: $5,365,617Liabilities 2017: $3,012,230Net Assets 2017: $2,353,3872017Assets 2018: $5,491,362Liabilities 2018: $2,783,157Net Assets 2018: $2,708,2052018Assets 2019: $5,816,180Liabilities 2019: $2,789,681Net Assets 2019: $3,026,4992019Assets 2022: $7,711,018Liabilities 2022: $2,146,532Net Assets 2022: $5,564,4862022

Highlighted filing

2022

Assets$7,711,018
Liabilities$2,146,532
Net Assets$5,564,486

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $20,404,2872010Expenses 2011: $22,181,3572011Expenses 2012: $24,203,6932012Revenue 2015: $23,197,122Expenses 2015: $22,943,471Net Income 2015: $253,6512015Revenue 2016: $22,600,693Expenses 2016: $22,873,660Net Income 2016: -$272,9672016Revenue 2017: $22,413,715Expenses 2017: $23,124,871Net Income 2017: -$711,1562017Revenue 2018: $24,212,043Expenses 2018: $23,857,225Net Income 2018: $354,8182018Revenue 2019: $25,636,486Expenses 2019: $25,318,192Net Income 2019: $318,2942019Revenue 2022: $25,375,004Expenses 2022: $22,908,300Net Income 2022: $2,466,7042022

Highlighted filing

2022

Revenue$25,375,004
Expenses$22,908,300
Net Income$2,466,704

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 10, 2019
Return Version
2017v2.3
Gross Receipts
$24,212,043
Mission and Program Overview

Mission

To provide behavioral health and specialized educational services to children, adults, and families with mental illness and developmental disabilities.

Children's center for treatment and education is a not-for-profit social service agency that provides treatment through 24-hour residential services, community based services, clinical services, and educational services to infants through adults with behavioral, emotional, and learning disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,509,352$3,124,905▲ $615,553
Land, Buildings, and Equipment, Net$440,965$431,105▼ $9,860
Prepaid Expenses and Deferred Charges$57,508$51,090▼ $6,418
Savings and Temporary Cash Investments$193,296$45,988▼ $147,308
Cash and Non-Interest-Bearing Accounts$1,506$1,512▲ $6
Total Assets$5,365,617$5,491,362▲ $125,745
Other Assets Total$2,162,990$1,836,762▼ $326,228
Liabilities
Other Liabilities$1,416,305$1,192,951▼ $223,354
Accounts Payable and Accrued Expenses$996,932$1,025,963▲ $29,031
Mortgage Notes Payable Secured by Investment Property$598,993$564,243▼ $34,750
Total Liabilities$3,012,230$2,783,157▼ $229,073
Net Assets / Fund Balance
Unrestricted Net Assets$2,353,387$2,708,205▲ $354,818
Total Net Assets Fund Balance$2,353,387$2,708,205▲ $354,818
Total Liabilities and Net Assets / Fund Balance$5,365,617$5,491,362▲ $125,745

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$183,896$828,598$1,012,494
Other Land Buildings$124,927$485,071$609,998
Buildings$122,282$325,649$447,931
Other Assets Org$1,836,762--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig MoffattCFO-$293,904$50,026$343,930
Richard SeagerPresident/ce--$320,778$320,778
Patricia RosensteinVP of Busine--$194,153$194,153
Denise Bean Left 1718Executive DiFT$125,635$24,165$149,800
Guy SignorCOO--$136,784$136,784
Nathan Gressel Started 1718Executive DiFT$106,393$27,134$133,527

Board Members and Trustees

NameTitle
Maurice CashmanChairperson
Richard SeagerPresident/CEO
Anne AlbrightBoard Member
Bill ChapmanBoard Member
Cindy ZembrykiBoard Member
Dr Kimberly Young Left 2018Board Member
Ken CoffmanBoard Member
Madeline Miles Left 2018Board Member
Dick McdowellBaord Member
Dr John SimoraPsychiatrist
Jean BromeleySecretary
Mary ReileyTreasurer
Patricia RosensteinVP of Business

Highest Paid Contractors

ContractorServicesLocationCompensation
US Foods INC-PO BOX 644547, Pittsburgh, PA 15624-4547$243,370
Zito Media-PO BOX 665, Coudersport, PA 16915$142,027
Penelec-PO BOX 3687, Akron, OH 44309$125,387
Revenue and Support

Revenue Composition

Contributions and Grants
$98,118
Program Service Revenue
$24,113,871
Investment Income
$54
Other Revenue
$0
Change in Net Assets
$354,818

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,212,043
Total Revenue per Audited Statements
$24,212,043
Total Revenue per Form 990
$24,212,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,604,952
Other Expenses$8,252,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,714,893--$11,714,893
Fees for Services Management$423,182$2,648,559-$3,071,741
Other Employee Benefits$2,646,427--$2,646,427
Payroll Taxes$857,468--$857,468
Occupancy$712,914--$712,914
Office Expenses$513,912--$513,912
Other Expenses$419,977--$419,977
Travel$413,454--$413,454
All Other Expenses$289,009--$289,009
Current Officers, Directors, Trustees, and Key Employees$283,327--$283,327
Depreciation Depletion$206,877--$206,877
Pension Plan Contributions$102,837--$102,837
Interest$79,868--$79,868
Insurance$24,432--$24,432
Total Functional Expenses$21,208,666$2,648,559$0$23,857,225

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$23,857,225
Total Expenses per Audited Statements$23,857,225
Total Expenses per Form 990$23,857,225
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richard SeagerBoard MemberDeerfieldNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$957,951
Line of Credit$235,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The children's home of bradford pa has authority to appoint up to five members of the children's center treatment and education board of directors.

Form 990, Page 6, Part VI, Line 7B

The children's home of bradford pa reserves the right to draft and approve the children's center for treatment and educaion's annual capital and operating budget as well as all unbudgeted operating and captial expenditures in excess of 10,000. Children's home of bradford pa board of directors must also approve any substantive amendments to the corporation's articles of incorporations and bylaws before such ammendments become effective.

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

The completed form 990 is presented to the board finance committee for detailed review and approval using a secured company website which is password protected. After approval by the board finance committee, the full board of directors is provided a copy of the return in a similar manner for their review indicating that the finance committee has reviewed and approved the return. Hard copies of the return are made available at the request of the board member.

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

Each year at the annual board meeting, the board members are given a conflict of interest statement. They are required to sign it each year, making sure that if anything changes, it is noted annually. In the interim, if there are any changes, they are asked to report them to the assistant to the ceo, who will then give them a new statement to sign. If members are not in attendance at the annual board meeting, the conflict of interest statement is mailed to them, and followed up upon by the assistant to the ceo.

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

Compensation of the ceo and all other key employees is determined based on an independent study done by an outside consulting firm. This study and recommendations are then reviewed by the board of directors and salary adjustments, if appropriate, are then approved by the board of directors.

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

Compensation of the ceo and all other key employees is determined based on an independent study done by an outside consulting firm. This study and recommendations are then reviewed by the board of directors and salary adjustments, if appropriate, are then approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S CENTER FOR TREATMENT
EIN
25-1711330
Phone
8148171400
Address
800 EAST MAIN STREET, BRADFORD, PA 16701
Doing Business As
Beacon Light Behavioral Health

Signing Officer

Name
Craig Moffatt
Title
CFO
Phone
8148171400
Signed
2019-05-10

Organization Details

Principal Officer
Craig Moffatt
Formed
1994
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
493
Volunteers
11

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Additional Explanations

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

Schools, and family homes as well as in other community settings. Staff in all of these programs recieved specialized training in their content area and are supervised by masters or phd. Prepared clinicians. Families access services by calling the agency's central intake office to allow the agency to veriffy insurance coverage and schedule the child and family for assesments that will allow them to access the correct level of care. Discharge planning for any family in service begins when a child is admitted into a program and the agency works with families and other service systems to ensure that when a child completes a specific program, they receive aftercare services that will assist them in being successful. All childrens program are strenghts based and embrace the philosophy that children and families can and do recover from mental illness.

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

Education division - childrens center for treatment and education operates multiple, privately licensed school programs designed to provide education for children who have been unsuccessful in traditional classroom settings. Programs offer the opportunity for academic success, and encourage students to value education and learning, all within a safe, structured setting. Students work on developing skill sets that will help them improve study habits. Teachers spend additional time working one-on-one with students as needed. Each classroom is staffed with an educational aide to provide academic support. The goal of this program is to improve academic acheivement and support recovery through our unique ability to provide both education and individualized mental health therapy.

Form 990, Page 12, Part XII, Line 2C

This process has not changed since the prior year.

Financial Statement Notes

Schedule D, Page 3, Part X

The financial accounting standards board (fasb) issued fasb asc 740-10 which requires entities to disclose in their financial statements the nature of any uncertainty in their tax position. For tax-exampt entities, their tax-exempt status itsefl is deemed to be an uncertainty, since events could occur to jeopardize their tax-exempt status. However, children's center for treatment and education has no knowledge of events or circumstances that would jeopardize its tax-exempt status. Children's center for treatment and education implemented fasb asc 740-10 and its current accounting policy for evaluating uncertain tax positions is in accordance with generally accepted accounting principles. Children's center for treatment and education has not recognized any benefits from uncertain tax positions and believes it has no uncertain tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will signifciantly increase or decrease within 12 months of the statements of financial position date. Children's center for treatment and education evaluated its tax position and concluded that all of the positions taken by children's center for treatment and education would more likely than not be sustained upon examination, based on technical merits. The information returns of ccte for 2015, 2016, and 2017 are subject to examination by tax authorities, generally for three years after they were filed.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CHILDREN SERVICES DIVISION - THE AGENCY PROVIDES AND ARRAY OF COMMUNITY BASED SERVIES FOR CHILDREN AND ADOLESCENTS WHO RESIDE IN MCKEAN, POTTER, CAMERON, ELK, CLEARFIELD, JEFFERSON, FOREST, AND WARREN COUNTIES. THESE SERVICES INCLUDE OUTPATIENT PSYCHIATRIC AND PSYCHIATRIC SERVICES, SPECIALIZED PARENT-CHILD INTERACTION THERAPY FOR VERY YOUNG CHILDREN AND THEIR PARENTS, TRADITIONAL SERVICES OFFERED BY AN OUTPATIENT THERAPIST, BEHAVIORAL HEALTH REHABILITATION SERVICES IN SCHOOL AND HOME SETTINGS, FAMILY BASED MENTAL HEALTH SERVICES, MULTI SYSTEMATIC THERAPY, SCHOOL BASED BEHAVIORAL HEALTH, AND IN SCHOOL STUDENT ASSISTANCE PROGRAMMING. THIS CONTINUUM OF SERVICES IS DESIGNED TO PROVIDE FLEXIBLE, HIGH QUALITY BEHAVIORAL HEALTH SERVICES IN NATURAL COMMUNITY BASED SETTINGS SUCH AS SCHOOLS, AND FAMILY HOMES AS WELL AS IN OTHER COMMUNITY SETTINGS. STAFF IN ALL OF THESE PROGRAMS RECIEVED SPECIALIZED TRAINING IN THEIR CONTENT AREA AND ARE SUPERVISED BY MASTERS OR PHD. PREPARED CLINICIANS. FAMILIES ACCESS SERVICES BY CALLING THE AGENCY'S CENTRAL INTAKE OFFICE TO ALLOW THE AGENCY TO VERIFFY INSURANCE COVERAGE AND SCHEDULE THE CHILD AND FAMILY FOR ASSESMENTS THAT WILL ALLOW THEM TO ACCESS THE CORRECT LEVEL OF CARE. DISCHARGE PLANNING FOR ANY FAMILY IN SERVICE BEGINS WHEN A CHILD IS ADMITTED INTO A PROGRAM AND THE AGENCY WORKS WITH FAMILIES AND OTHER SERVICE SYSTEMS TO ENSURE THAT WHEN A CHILD COMPLETES A SPECIFIC PROGRAM, THEY RECEIVE AFTERCARE SERVICES THAT WILL ASSIST THEM IN BEING SUCCESSFUL. ALL CHILDRENS PROGRAM ARE STRENGHTS BASED AND EMBRACE THE PHILOSOPHY THAT CHILDREN AND FAMILIES CAN AND DO RECOVER FROM MENTAL ILLNESS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ADULT SERVICES DIVISION - ADULT COMMUNITY PROGRAMS - THE AGENCY PROVIDES AN ARRAY OF COMMUNITY BASED SERVICES FOR ADULTS WHO RESIDE IN MCKEAN, POTTER, CAMERON, ELK, CLEARFIELD, JEFFERSON, FOREST AND WARREN COUNTIES. THESE SERVICES INCLUDE TRADITIONAL SERVICES OFFERED BY OUTPATIENT THERAPISTS AND PSYCHIATRISTS, AS WELL AS BLENDED CASE MANAGEMENT SERVICES, PEER SUPPORT SERVICES, MOBILE MEDICATION MANAGEMENT, AND PSYCHIATRIC REHABILITATION SERVICES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EDUCATION DIVISION - CHILDRENS CENTER FOR TREATMENT AND EDUCATION OPERATES MULTIPLE, PRIVATELY LICENSED SCHOOL PROGRAMS DESIGNED TO PROVIDE EDUCATION FOR CHILDREN WHO HAVE BEEN UNSUCCESSFUL IN TRADITIONAL CLASSROOM SETTINGS. PROGRAMS OFFER THE OPPORTUNITY FOR ACADEMIC SUCCESS, AND ENCOURAGE STUDENTS TO VALUE EDUCATION AND LEARNING, ALL WITHIN A SAFE, STRUCTURED SETTING. STUDENTS WORK ON DEVELOPING SKILL SETS THAT WILL HELP THEM IMPROVE STUDY HABITS. TEACHERS SPEND ADDITIONAL TIME WORKING ONE-ON-ONE WITH STUDENTS AS NEEDED. EACH CLASSROOM IS STAFFED WITH AN EDUCATIONAL AIDE TO PROVIDE ACADEMIC SUPPORT. THE GOAL OF THIS PROGRAM IS TO IMPROVE ACADEMIC ACHEIVEMENT AND SUPPORT RECOVERY THROUGH OUR UNIQUE ABILITY TO PROVIDE BOTH EDUCATION AND INDIVIDUALIZED MENTAL HEALTH THERAPY.
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