Civic Intelligence

Emerald Coast Autism Center In

990 • Fiscal year 2019 • EIN 27-0263926

Aug 01, 2018 to Jul 31, 2019 • Filed on Nov 15, 2019

80 College Blvd EastNiceville, FL 32578

(850) 279-3000

Siviq Scores

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

Liabilities / Assets

68th percentile

0.23x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.28x

Higher debt load relative to revenue than 71% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$65,000

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

Up

$3,752,566

Up $3,111,458 (+485%) from 2014

Net Assets

Up

$2,871,781

Up $2,262,710 (+372%) from 2014

Liabilities

Up

$880,785

Up $848,748 (+2649%) from 2014

Revenue

Up

$3,176,022

Up $1,109,347 (+54%) from 2014

Expenses

Up

$2,841,824

Up $931,714 (+49%) from 2014

Net Income

Up

$334,198

Up $177,633 (+113%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $439,100Liabilities 2012: $29,042Net Assets 2012: $410,0582012Assets 2013: $465,042Liabilities 2013: $12,536Net Assets 2013: $452,5062013Assets 2014: $641,108Liabilities 2014: $32,037Net Assets 2014: $609,0712014Assets 2019: $3,752,566Liabilities 2019: $880,785Net Assets 2019: $2,871,7812019Assets 2020: $3,773,496Liabilities 2020: $1,205,358Net Assets 2020: $2,568,1382020Assets 2022: $4,349,586Liabilities 2022: $491,950Net Assets 2022: $3,857,6362022Assets 2023: $4,652,706Liabilities 2023: $538,565Net Assets 2023: $4,114,1412023Assets 2024: $8,858,812Liabilities 2024: $4,475,209Net Assets 2024: $4,383,6032024Assets 2025: $8,455,942Liabilities 2025: $4,356,034Net Assets 2025: $4,099,9082025

Highlighted filing

2019

Assets$3,752,566
Liabilities$880,785
Net Assets$2,871,781

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $898,3012012Expenses 2013: $1,350,6632013Revenue 2014: $2,066,675Expenses 2014: $1,910,110Net Income 2014: $156,5652014Revenue 2019: $3,176,022Expenses 2019: $2,841,824Net Income 2019: $334,1982019Revenue 2020: $2,684,133Expenses 2020: $2,987,776Net Income 2020: -$303,6432020Revenue 2022: $4,050,635Expenses 2022: $3,370,988Net Income 2022: $679,6472022Revenue 2023: $3,790,998Expenses 2023: $3,534,493Net Income 2023: $256,5052023Revenue 2024: $4,685,578Expenses 2024: $4,436,245Net Income 2024: $249,3332024Revenue 2025: $4,933,492Expenses 2025: $5,216,480Net Income 2025: -$282,9882025

Highlighted filing

2019

Revenue$3,176,022
Expenses$2,841,824
Net Income$334,198
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Nov 15, 2019
Return Version
2018v3.0
Gross Receipts
$3,265,594
Mission and Program Overview

Mission

Emerald coast autism center is a non-profit school for children on the autism spectrum in okaloosa county florida. The mission is to improve the lives of students

Ecac is a non-profit school for children on the autism sprectrum in okaloosa county florida area. The mission is to improve the lives of students and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,206,290$2,135,840▼ $70,450
Accounts Receivable$699,214$616,915▼ $82,299
Cash and Non-Interest-Bearing Accounts$412,596$559,892▲ $147,296
Savings and Temporary Cash Investments$357,779$425,329▲ $67,550
Prepaid Expenses and Deferred Charges$12,904$14,590▲ $1,686
Total Assets$3,688,783$3,752,566▲ $63,783
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,075,828$806,107▼ $269,721
Accounts Payable and Accrued Expenses$65,723$74,586▲ $8,863
Deferred Revenue$2,089--
Other Liabilities$7,560$92▼ $7,468
Total Liabilities$1,151,200$880,785▼ $270,415
Net Assets / Fund Balance
Unrestricted Net Assets$2,179,804$2,446,452▲ $266,648
Temporarily Rstr Net Assets$357,779$425,329▲ $67,550
Total Net Assets Fund Balance$2,537,583$2,871,781▲ $334,198
Total Liabilities and Net Assets / Fund Balance$3,688,783$3,752,566▲ $63,783

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,037,522$157,091$2,194,613
Equipment$68,031$120,497$188,528
Land$20,970-$20,970
Leasehold Improvements$9,317$11,015$20,332
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Staci BerrymanDirectorFT$65,000$65,000
Heidi BlalockCEO/treasurerFT$55,000$55,000

Board Members and Trustees

NameTitle
Alan BerrymanDirector
Andrea FarrellDirector
Arnalco FonsecDirector
Bambi DenaisDirector
Jennifer CopusDirector
Melissa WatsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$180,434
Program Service Revenue
$2,823,285
Investment Income
$2,355
Other Revenue
$169,948
All Other Contributions
$180,434
Change in Net Assets
$334,198

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,176,022
Revenue Not Reported on Form 990
$89,572
Total Revenue per Audited Statements
$3,265,594
Total Revenue per Form 990
$3,176,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,414,352
Other Expenses$427,472
Total Fundraising Expense$1,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,071,732--$2,071,732
All Other Expenses$163,366$25,615$900$189,881
Payroll Taxes$159,220$8,683-$167,903
Current Officers, Directors, Trustees, and Key Employees-$120,000-$120,000
Depreciation Depletion$75,319$4,367-$79,686
Other Employee Benefits$50,342$4,375-$54,717
Interest$38,199$2,213-$40,412
Insurance$21,231$19,146-$40,377
Fees for Services Accounting-$23,863-$23,863
Other Expenses---$19,014
Office Expenses$10,896$5,337-$16,233
Advertising-$757$123$880
Total Functional Expenses$2,606,361$234,440$1,023$2,841,824

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,931,396
Expenses per Audited Statements$2,841,824
Total Expenses per Form 990$2,841,824
Expenses Not Reported on Form 990$89,572
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$259,520
Fundraising Direct Expenses$89,572
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dcwaf$200,000$200,000$76,417$123,583
One Campaign$18,560$18,560$8,453$10,107
Total Events$259,520$259,520$89,572$169,948
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$92
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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, Part VI, Section A, Line 2

Two of the directors, alan berryman and staci berryman are married to one another.

Form 990, Part VI, Section B, Line 11

A copy of the return is provided to board members for review and input.

Form 990, Part VI, Section B, Line 15

The process to determine compensation of the executive director, key employees and officers includes 3 elements: 1 - review & approval by the bod or compensation committee

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

2 - use of data as to comparable compensation; 3 - contemporaneous documentation and recordkeeping.

Form 990, Part VI, Section C, Line 19

Available upon request and on the website

Filing and Contact Details

Filer

Filer Name
Emerald Coast Autism Center in
EIN
27-0263926
Phone
8502793000
Address
80 COLLEGE BLVD EAST, NICEVILLE, FL 32578

Signing Officer

Name
Heidi Blalock
Title
Treasurer
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Blalock
Voting Board Members
8
Independent Board Members
5
Employees
96

Preparer

Firm
Coastal Accounting of Nw Fl
Address
1150 AIRPORT RD UNIT 172, DESTIN, FL 32541
Preparer
Douglas Ingram Jr CPA
Phone
8506549235
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Emerald coast autism center is a non-profit school for children on the autism spectrum in okaloosa county florida. The mission is to improve the lives of students and their families through treatment and education

Financial Statement Notes

Part XI Line 2D

Other adjustments fundraising expenses $89,572 are net of in

Part XII Line 2D

Other adjustments fundraising expenses $89,572 are net of income on part viii

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OTHER ADJUSTMENTS FUNDRAISING EXPENSES $89,572 ARE NET OF IN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1OTHER ADJUSTMENTS FUNDRAISING EXPENSES $89,572 ARE NET OF INCOME ON PART VIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMERALD COAST AUTISM CENTER IS A NON-PROFIT SCHOOL FOR CHILDREN ON THE AUTISM SPECTRUM IN OKALOOSA COUNTY FLORIDA. THE MISSION IS TO IMPROVE THE LIVES OF STUDENTS AND THEIR FAMILIES THROUGH TREATMENT AND EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TWO OF THE DIRECTORS, ALAN BERRYMAN AND STACI BERRYMAN ARE MARRIED TO ONE ANOTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE RETURN IS PROVIDED TO BOARD MEMBERS FOR REVIEW AND INPUT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS TO DETERMINE COMPENSATION OF THE EXECUTIVE DIRECTOR, KEY EMPLOYEES AND OFFICERS INCLUDES 3 ELEMENTS: 1 - REVIEW & APPROVAL BY THE BOD OR COMPENSATION COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt42 - USE OF DATA AS TO COMPARABLE COMPENSATION; 3 - CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST AND ON THE WEBSITE
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ReturnHeader/BuildTS02020-04-17 16:48:07Z
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