Civic Intelligence

Brevard Cares Inc.

990 • Fiscal year 2020 • EIN 27-1095348

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

2301 W Eau Gallie Blvd Ste 104Melbourne, FL 32935

(321) 752-4650

Siviq Scores

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

Liabilities / Assets

87th percentile

0.69x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.7%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$148,076

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

95th percentile

142%

Faster asset growth than 95% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

10%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,317,007

Up $773,033 (+142%) from 2019

Net Assets

Up

$406,142

Up $45,355 (+13%) from 2019

Liabilities

Up

$910,865

Up $727,678 (+397%) from 2019

Revenue

Up

$2,733,887

Up $257,138 (+10%) from 2019

Expenses

Up

$2,688,532

Up $265,817 (+11%) from 2019

Net Income

Down

$45,355

Down $8,679 (-16%) from 2019

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 2011: $613,183Liabilities 2011: $344,571Net Assets 2011: $268,6122011Assets 2012: $417,018Liabilities 2012: $221,096Net Assets 2012: $195,9222012Assets 2013: $545,136Liabilities 2013: $263,775Net Assets 2013: $281,3612013Assets 2019: $543,974Liabilities 2019: $183,187Net Assets 2019: $360,7872019Assets 2020: $1,317,007Liabilities 2020: $910,865Net Assets 2020: $406,1422020Assets 2021: $1,153,045Liabilities 2021: $702,369Net Assets 2021: $450,6762021Assets 2022: $1,824,535Liabilities 2022: $1,330,323Net Assets 2022: $494,2122022Assets 2023: $3,182,258Liabilities 2023: $2,398,485Net Assets 2023: $783,7732023Assets 2024: $15,204Liabilities 2024: $0Net Assets 2024: $15,2042024

Highlighted filing

2020

Assets$1,317,007
Liabilities$910,865
Net Assets$406,142

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2011: $2,189,6042011Expenses 2012: $1,807,9072012Expenses 2013: $2,346,0232013Revenue 2019: $2,476,749Expenses 2019: $2,422,715Net Income 2019: $54,0342019Revenue 2020: $2,733,887Expenses 2020: $2,688,532Net Income 2020: $45,3552020Revenue 2021: $3,017,340Expenses 2021: $2,974,462Net Income 2021: $42,8782021Revenue 2022: $3,761,603Expenses 2022: $3,718,067Net Income 2022: $43,5362022Revenue 2023: $6,163,754Expenses 2023: $5,874,193Net Income 2023: $289,5612023Revenue 2024: $4,119,458Expenses 2024: $4,032,843Net Income 2024: $86,6152024

Highlighted filing

2020

Revenue$2,733,887
Expenses$2,688,532
Net Income$45,355
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$2,733,887
Mission and Program Overview

Mission

Form 990 part i line 1: brevard c.a.r.e.s seeks to assist families who are at risk for abuse and neglect by the implementation of an aggressive front end prevention program that is consumer driven. C.a.r.e.s is an acronym for collaboration, advocacy, resources, education and support. In this comprehensive strength based program, the family provides a vision and engages the family team conferencing process which allows them to have a voice, choice and ownership of the process.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$294,360$887,986▲ $593,626
Accounts Receivable$235,918$404,632▲ $168,714
Prepaid Expenses and Deferred Charges$13,696$24,389▲ $10,693
Total Assets$543,974$1,317,007▲ $773,033
Liabilities
Other Liabilities-$721,681-
Accounts Payable and Accrued Expenses$183,187$189,184▲ $5,997
Total Liabilities$183,187$910,865▲ $727,678
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$360,787$406,142▲ $45,355
Total Net Assets Fund Balance$360,787$406,142▲ $45,355
Total Liabilities and Net Assets / Fund Balance$543,974$1,317,007▲ $773,033

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$89,426$89,426
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phil ScarpelliCEO--$148,076$148,076
Valerie HolmesVP of Operat--$111,352$111,352
Tracy PellegrinoOfficerFT$84,424-$84,424
Kathryn Marie ParkerOfficerFT$69,216-$69,216
Donald JohnsonCFO--$30,711$30,711
Kelly SwartzChief Legal--$11,874$11,874

Board Members and Trustees

NameTitle
Dan RodgersBoard Chair
Christa BaileyBoard Member
Valeta CameronBoard Member
Paula FerrelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,733,288
Program Service Revenue
$0
Investment Income
$347
Other Revenue
$252
All Other Contributions
$503,411
Change in Net Assets
$45,355

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,733,887
Revenue Not Reported on Form 990
$24,962,629
Total Revenue per Audited Statements
$27,696,516
Total Revenue per Form 990
$2,733,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,297,606
Other Expenses$390,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,070,949$73,017-$2,143,966
Current Officers, Directors, Trustees, and Key Employees$148,408$5,232-$153,640
Travel$99,530$3,639-$103,169
Occupancy$64,915$8,417-$73,332
Office Expenses$35,709$5,592-$41,301
All Other Expenses$24,850$2,802-$27,652
Other Expenses$5,241$515-$5,756
Insurance$2,754$271-$3,025
Information Technology$2,283--$2,283
Fees for Services Legal$106$316-$422
Fees for Services Accounting-$169-$169
Advertising$68$7-$75
Total Functional Expenses$2,547,930$140,602$0$2,688,532

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,607,536
Expenses Not Reported on Form 990$24,919,004
Expenses per Audited Statements$2,688,532
Total Expenses per Form 990$2,688,532
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affliates$721,681
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors shall be selected as follows: (a) the member shall appoint one (1) director of the corporation who shall serve as board chair; (b) all other directors shall be nominated by the board of directors of the corporation and elected by the member of the corporation at any meeting of the member. Each person appointed or elected as a director shall hold office for a term of one (1) year and until such director's successor shall have been elected and qualified or until such director's earlier resignation, removal from office or death.

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

The organization contracted audit firm reviews the form 990 with management and the board prior to filing.

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

Annually board members sign a disclosure of conflict of interest form where any potential conflict is disclosed. The board is made aware of any indicated potential conflicts and in the event that a decision comes before the board for a vote, a board member with a potential conflict is recused from the decision.

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

Minimally every two-three years the agency conducts in-depth salary surveys within the industry, local geographic area, budget size and in relationship to other lead agencies. This data is synthesized for presentation to the ceo. Recommendations, if any, for equity adjustments or salary range adjustments are made if appropriate. Final recommendations are presented to board of directors for approval.

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

Minimally every two-three years, the agency conducts in-depth salary surveys within the industry, local geographic area, budget size and in relationship to other lead agencies. This data is synthesized for presentation to the ceo. Recommendations, if any, for equity adjustments or salary range adjustments are made if appropriate. Final recommendations are presented to board of directors for approval.

Form 990, Page 6, Part VI, Line 19

All governing documents, the conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Brevard Cares Inc
EIN
27-1095348
Phone
3217524650
Address
2301 W EAU GALLIE BLVD STE 104, MELBOURNE, FL 32935

Signing Officer

Name
Phil Scarpelli
Title
CEO
Phone
3217524650
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Scarpelli
Formed
2009
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
58
Volunteers
3

Preparer

Firm
Moss Krusick & Associates LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Form 990 part i line 1: brevard c.a.r.e.s seeks to assist families who are at risk for abuse and neglect by the implementation of an aggressive front end prevention program that is consumer driven. C.a.r.e.s is an acronym for collaboration, advocacy, resources, education and support. In this comprehensive strength based program, the family provides a vision and engages the family team conferencing process which allows them to have a voice, choice and ownership of the process.

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

Community prevention initiative is a family centered, strength-based and community-driven approach to child abuse prevention through our unique "wraparound- and "family team conferencing" approach. We offer a full continuum of care and support services to families experiencing stressors that may lead to neglect, abuse or abandonment. The program has had a positive impact on the families and children we serve, helping to prevent situations or events that would result in a child being removed from his or her home. Its success is due to the proactive participation of the families in need who openly engage in the process, building upon the successes and skills within their family unit that will sustain them long term. In the current year aggregated data for the four quarters indicated that 97% of clients who successfully completed the program did not have verified findings of child abuse after 6 and 12 months of program completion at the end of june 30,2020. 100% of the families engaged in the family team conferencing and 100% of the families who successfully completed the program were satisfied with the services they received through brevard cares. Brevard cares served 2,300 children and prevented more than 2,260 families from entering the formal dependency system.

Form 990, Part XI, Line 9

Activity reported by cbc 65,517 activity reported by ncie -21,892 activity reported by cbc -65,517 activity reported by ncie 21,892

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income tax under section 501(c)(3) of the internal revenue code; therefore no income tax provision is required in the accompanying financial statements. Management has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported, and that no accruals for tax liabilities are necessary. Therefore, no reserves for uncertain income tax positions have been recorded.

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

Revenues reported by community based care (ein 02-0545137) 26,572,621 intercompany eliminations -1,820,377 revenues reported by national center for innovation & 0 excellence (ein 46-1471335) 209,195

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

Expenses reported by community based care (ein 02-0545137) 26,507,104 intercompany eliminations -1,820,377 expenses reported by national center for innovation & 0 excellence (ein 46-1471335) 231,087

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IRS990/MissionDesc0FORM 990 PART I LINE 1: BREVARD C.A.R.E.S SEEKS TO ASSIST FAMILIES WHO ARE AT RISK FOR ABUSE AND NEGLECT BY THE IMPLEMENTATION OF AN AGGRESSIVE FRONT END PREVENTION PROGRAM THAT IS CONSUMER DRIVEN. C.A.R.E.S IS AN ACRONYM FOR COLLABORATION, ADVOCACY, RESOURCES, EDUCATION AND SUPPORT. IN THIS COMPREHENSIVE STRENGTH BASED PROGRAM, THE FAMILY PROVIDES A VISION AND ENGAGES THE FAMILY TEAM CONFERENCING PROCESS WHICH ALLOWS THEM TO HAVE A VOICE, CHOICE AND OWNERSHIP OF THE PROCESS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE NO INCOME TAX PROVISION IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED ITS VARIOUS FEDERAL AND STATE FILING POSITIONS AND BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS ARE WELL DOCUMENTED AND SUPPORTED, AND THAT NO ACCRUALS FOR TAX LIABILITIES ARE NECESSARY. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUES REPORTED BY COMMUNITY BASED CARE (EIN 02-0545137) 26,572,621 INTERCOMPANY ELIMINATIONS -1,820,377 REVENUES REPORTED BY NATIONAL CENTER FOR INNOVATION & 0 EXCELLENCE (EIN 46-1471335) 209,195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES REPORTED BY COMMUNITY BASED CARE (EIN 02-0545137) 26,507,104 INTERCOMPANY ELIMINATIONS -1,820,377 EXPENSES REPORTED BY NATIONAL CENTER FOR INNOVATION & 0 EXCELLENCE (EIN 46-1471335) 231,087
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PART I LINE 1: BREVARD C.A.R.E.S SEEKS TO ASSIST FAMILIES WHO ARE AT RISK FOR ABUSE AND NEGLECT BY THE IMPLEMENTATION OF AN AGGRESSIVE FRONT END PREVENTION PROGRAM THAT IS CONSUMER DRIVEN. C.A.R.E.S IS AN ACRONYM FOR COLLABORATION, ADVOCACY, RESOURCES, EDUCATION AND SUPPORT. IN THIS COMPREHENSIVE STRENGTH BASED PROGRAM, THE FAMILY PROVIDES A VISION AND ENGAGES THE FAMILY TEAM CONFERENCING PROCESS WHICH ALLOWS THEM TO HAVE A VOICE, CHOICE AND OWNERSHIP OF THE PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMMUNITY PREVENTION INITIATIVE IS A FAMILY CENTERED, STRENGTH-BASED AND COMMUNITY-DRIVEN APPROACH TO CHILD ABUSE PREVENTION THROUGH OUR UNIQUE "WRAPAROUND- AND "FAMILY TEAM CONFERENCING" APPROACH. WE OFFER A FULL CONTINUUM OF CARE AND SUPPORT SERVICES TO FAMILIES EXPERIENCING STRESSORS THAT MAY LEAD TO NEGLECT, ABUSE OR ABANDONMENT. THE PROGRAM HAS HAD A POSITIVE IMPACT ON THE FAMILIES AND CHILDREN WE SERVE, HELPING TO PREVENT SITUATIONS OR EVENTS THAT WOULD RESULT IN A CHILD BEING REMOVED FROM HIS OR HER HOME. ITS SUCCESS IS DUE TO THE PROACTIVE PARTICIPATION OF THE FAMILIES IN NEED WHO OPENLY ENGAGE IN THE PROCESS, BUILDING UPON THE SUCCESSES AND SKILLS WITHIN THEIR FAMILY UNIT THAT WILL SUSTAIN THEM LONG TERM. IN THE CURRENT YEAR AGGREGATED DATA FOR THE FOUR QUARTERS INDICATED THAT 97% OF CLIENTS WHO SUCCESSFULLY COMPLETED THE PROGRAM DID NOT HAVE VERIFIED FINDINGS OF CHILD ABUSE AFTER 6 AND 12 MONTHS OF PROGRAM COMPLETION AT THE END OF JUNE 30,2020. 100% OF THE FAMILIES ENGAGED IN THE FAMILY TEAM CONFERENCING AND 100% OF THE FAMILIES WHO SUCCESSFULLY COMPLETED THE PROGRAM WERE SATISFIED WITH THE SERVICES THEY RECEIVED THROUGH BREVARD CARES. BREVARD CARES SERVED 2,300 CHILDREN AND PREVENTED MORE THAN 2,260 FAMILIES FROM ENTERING THE FORMAL DEPENDENCY SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SHALL BE SELECTED AS FOLLOWS: (A) THE MEMBER SHALL APPOINT ONE (1) DIRECTOR OF THE CORPORATION WHO SHALL SERVE AS BOARD CHAIR; (B) ALL OTHER DIRECTORS SHALL BE NOMINATED BY THE BOARD OF DIRECTORS OF THE CORPORATION AND ELECTED BY THE MEMBER OF THE CORPORATION AT ANY MEETING OF THE MEMBER. EACH PERSON APPOINTED OR ELECTED AS A DIRECTOR SHALL HOLD OFFICE FOR A TERM OF ONE (1) YEAR AND UNTIL SUCH DIRECTOR'S SUCCESSOR SHALL HAVE BEEN ELECTED AND QUALIFIED OR UNTIL SUCH DIRECTOR'S EARLIER RESIGNATION, REMOVAL FROM OFFICE OR DEATH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CONTRACTED AUDIT FIRM REVIEWS THE FORM 990 WITH MANAGEMENT AND THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY BOARD MEMBERS SIGN A DISCLOSURE OF CONFLICT OF INTEREST FORM WHERE ANY POTENTIAL CONFLICT IS DISCLOSED. THE BOARD IS MADE AWARE OF ANY INDICATED POTENTIAL CONFLICTS AND IN THE EVENT THAT A DECISION COMES BEFORE THE BOARD FOR A VOTE, A BOARD MEMBER WITH A POTENTIAL CONFLICT IS RECUSED FROM THE DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MINIMALLY EVERY TWO-THREE YEARS THE AGENCY CONDUCTS IN-DEPTH SALARY SURVEYS WITHIN THE INDUSTRY, LOCAL GEOGRAPHIC AREA, BUDGET SIZE AND IN RELATIONSHIP TO OTHER LEAD AGENCIES. THIS DATA IS SYNTHESIZED FOR PRESENTATION TO THE CEO. RECOMMENDATIONS, IF ANY, FOR EQUITY ADJUSTMENTS OR SALARY RANGE ADJUSTMENTS ARE MADE IF APPROPRIATE. FINAL RECOMMENDATIONS ARE PRESENTED TO BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MINIMALLY EVERY TWO-THREE YEARS, THE AGENCY CONDUCTS IN-DEPTH SALARY SURVEYS WITHIN THE INDUSTRY, LOCAL GEOGRAPHIC AREA, BUDGET SIZE AND IN RELATIONSHIP TO OTHER LEAD AGENCIES. THIS DATA IS SYNTHESIZED FOR PRESENTATION TO THE CEO. RECOMMENDATIONS, IF ANY, FOR EQUITY ADJUSTMENTS OR SALARY RANGE ADJUSTMENTS ARE MADE IF APPROPRIATE. FINAL RECOMMENDATIONS ARE PRESENTED TO BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ACTIVITY REPORTED BY CBC 65,517 ACTIVITY REPORTED BY NCIE -21,892 ACTIVITY REPORTED BY CBC -65,517 ACTIVITY REPORTED BY NCIE 21,892
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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