Civic Intelligence

Brevard Cares Inc.

990 • Fiscal year 2021 • EIN 27-1095348

Jul 01, 2020 to Jun 30, 2021 • Filed on May 05, 2022

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

0.61x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

68th percentile

0.23x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

29th percentile

1.4%

Higher net margin than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

86th percentile

$160,893

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

7th percentile

-12%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

48th percentile

10%

Faster revenue growth than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,153,045

Down $163,962 (-12%) from 2020

Net Assets

Up

$450,676

Up $44,534 (+11%) from 2020

Liabilities

Down

$702,369

Down $208,496 (-23%) from 2020

Revenue

Up

$3,017,340

Up $283,453 (+10%) from 2020

Expenses

Up

$2,974,462

Up $285,930 (+11%) from 2020

Net Income

Down

$42,878

Down $2,477 (-5.5%) from 2020

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

2021

Assets$1,153,045
Liabilities$702,369
Net Assets$450,676

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

2021

Revenue$3,017,340
Expenses$2,974,462
Net Income$42,878
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 5, 2022
Return Version
2020v4.0
Gross Receipts
$3,017,340
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
Pledges and Grants Receivable-$611,675-
Cash and Non-Interest-Bearing Accounts$887,986$533,623▼ $354,363
Prepaid Expenses and Deferred Charges$24,389$6,980▼ $17,409
Accounts Receivable$404,632$767▼ $403,865
Total Assets$1,317,007$1,153,045▼ $163,962
Liabilities
Other Liabilities$721,681$462,850▼ $258,831
Accounts Payable and Accrued Expenses$189,184$239,519▲ $50,335
Total Liabilities$910,865$702,369▼ $208,496
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$406,142$450,676▲ $44,534
Total Net Assets Fund Balance$406,142$450,676▲ $44,534
Total Liabilities and Net Assets / Fund Balance$1,317,007$1,153,045▼ $163,962

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Valerie HolmesVP of Operat--$120,884$120,884
Kelly SwartzChief Legal--$105,301$105,301
Donald JohnsonCFO--$102,514$102,514
Kathryn Marie ParkerOfficerFT$81,293-$81,293

Board Members and Trustees

NameTitle
Dan RodgersBoard Chair
Christa BaileyBoard Co CHA
Brittany BartusekBoard Member
Tracey NewmanBoard Member
Phil ScarpelliCEO
Paula FerrelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,017,283
Program Service Revenue
$0
Investment Income
$57
Other Revenue
$0
All Other Contributions
$456,327
Change in Net Assets
$42,878

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$36,501Fair Market Value (FMV)
Clothing and Household Goods-$6,998Fair Market Value (FMV)
Total Noncash Contributions1$43,499-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,017,340
Revenue Not Reported on Form 990
$29,674,687
Total Revenue per Audited Statements
$32,692,027
Total Revenue per Form 990
$3,017,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,454,349
Other Expenses$520,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,230,672$142,383-$2,373,055
Travel$91,203--$91,203
Occupancy$81,692$3,321-$85,013
Current Officers, Directors, Trustees, and Key Employees$76,416$4,878-$81,294
All Other Expenses$45,225$8,720-$53,945
Office Expenses$35,599$3,407-$39,006
Fees for Services Legal$9,500$16,947-$26,447
Information Technology$13,508$1,589-$15,097
Other Expenses$11,955$279-$12,234
Fees for Services Accounting$6,648$634-$7,282
Insurance$2,759$269-$3,028
Advertising-$325-$325
Total Functional Expenses$2,791,273$183,189$0$2,974,462

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,969,072
Expenses Not Reported on Form 990$28,994,610
Expenses per Audited Statements$2,974,462
Total Expenses per Form 990$2,974,462
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$462,573
Due to Family Allies$277
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
2022-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Scarpelli
Formed
2009
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
5
Employees
0

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 98% 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 30,2021. 100% of the families engaged in the family team conferencing and 99% of the families who successfully completed the program were satisfied with the services they received through brevard cares. Brevard cares served 2,491 children and prevented more than 2,404 families from entering the formal dependency system.

Form 990, Part XI, Line 9

Activity reported by cbc 450,376 activity reported by ncie 228,045 activity reported by cbc -450,376 activity reported by ncie -228,045

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) 31,749,931 intercompany eliminations -2,560,956 revenues reported by national center for innovation & 0 excellence (ein 46-1471335) 477,830

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

Expenses reported by community based care (ein 02-0545137) 31,299,555 intercompany eliminations -2,560,956 expenses reported by national center for innovation & 0 excellence (ein 46-1471335) 249,785

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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) 31,749,931 INTERCOMPANY ELIMINATIONS -2,560,956 REVENUES REPORTED BY NATIONAL CENTER FOR INNOVATION & 0 EXCELLENCE (EIN 46-1471335) 477,830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES REPORTED BY COMMUNITY BASED CARE (EIN 02-0545137) 31,299,555 INTERCOMPANY ELIMINATIONS -2,560,956 EXPENSES REPORTED BY NATIONAL CENTER FOR INNOVATION & 0 EXCELLENCE (EIN 46-1471335) 249,785
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
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 98% 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 30,2021. 100% OF THE FAMILIES ENGAGED IN THE FAMILY TEAM CONFERENCING AND 99% OF THE FAMILIES WHO SUCCESSFULLY COMPLETED THE PROGRAM WERE SATISFIED WITH THE SERVICES THEY RECEIVED THROUGH BREVARD CARES. BREVARD CARES SERVED 2,491 CHILDREN AND PREVENTED MORE THAN 2,404 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 450,376 ACTIVITY REPORTED BY NCIE 228,045 ACTIVITY REPORTED BY CBC -450,376 ACTIVITY REPORTED BY NCIE -228,045
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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