Civic Intelligence

The Champions Center

990 • Fiscal year 2015 • EIN 27-2753489

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 09, 2015

1100 West Franklin StAnderson, SC 29624

(864) 260-4546

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

89th percentile

$39,659

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

88th percentile

77%

Faster asset growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$309,973

Up $134,619 (+77%) from 2014

Net Assets

Up

$309,973

Up $134,619 (+77%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$446,565

Up $48,119 (+12%) from 2014

Expenses

Down

$311,946

Down $9,834 (-3.1%) from 2014

Net Income

Up

$134,619

Up $57,953 (+76%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $75,695Liabilities 2011: $2,171Net Assets 2011: $73,5242011Assets 2012: $47,953Liabilities 2012: $0Net Assets 2012: $47,9532012Assets 2013: $98,693Liabilities 2013: $0Net Assets 2013: $98,6932013Assets 2014: $175,354Liabilities 2014: $0Net Assets 2014: $175,3542014Assets 2015: $309,973Liabilities 2015: $0Net Assets 2015: $309,9732015Assets 2016: $322,065Liabilities 2016: $0Net Assets 2016: $322,0652016Assets 2017: $326,177Liabilities 2017: $0Net Assets 2017: $326,1772017Assets 2018: $392,746Liabilities 2018: $0Net Assets 2018: $392,7462018Assets 2019: $404,467Liabilities 2019: $0Net Assets 2019: $404,4672019Assets 2020: $504,023Liabilities 2020: $0Net Assets 2020: $504,0232020Assets 2021: $613,158Liabilities 2021: $0Net Assets 2021: $613,1582021Assets 2022: $800,150Liabilities 2022: $0Net Assets 2022: $800,1502022Assets 2023: $544,014Liabilities 2023: $0Net Assets 2023: $544,0142023Assets 2024: $382,280Liabilities 2024: $20Net Assets 2024: $382,2602024Assets 2025: $230,653Liabilities 2025: $20Net Assets 2025: $230,6332025

Highlighted filing

2015

Assets$309,973
Liabilities$0
Net Assets$309,973

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $228,4402011Expenses 2012: $278,8642012Expenses 2013: $303,5512013Revenue 2014: $398,446Expenses 2014: $321,780Net Income 2014: $76,6662014Revenue 2015: $446,565Expenses 2015: $311,946Net Income 2015: $134,6192015Revenue 2016: $393,591Expenses 2016: $381,499Net Income 2016: $12,0922016Revenue 2017: $580,680Expenses 2017: $576,568Net Income 2017: $4,1122017Revenue 2018: $641,480Expenses 2018: $574,911Net Income 2018: $66,5692018Revenue 2019: $624,375Expenses 2019: $615,761Net Income 2019: $8,6142019Revenue 2020: $792,691Expenses 2020: $710,687Net Income 2020: $82,0042020Revenue 2021: $788,128Expenses 2021: $678,718Net Income 2021: $109,4102021Revenue 2022: $1,016,093Expenses 2022: $828,827Net Income 2022: $187,2662022Revenue 2023: $660,107Expenses 2023: $915,970Net Income 2023: -$255,8632023Revenue 2024: $684,879Expenses 2024: $846,325Net Income 2024: -$161,4462024Revenue 2025: $852,512Expenses 2025: $1,003,864Net Income 2025: -$151,3522025

Highlighted filing

2015

Revenue$446,565
Expenses$311,946
Net Income$134,619
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 9, 2015
Return Version
2014v5.0
Gross Receipts
$450,178
Mission and Program Overview

Mission

To serve anderson county children with disabilities and special needs or those who are at risk of developing delays in a therapeutic setting designed to meet their individual needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$158,441$268,375▲ $109,934
Land, Buildings, and Equipment, Net$15,567$41,597▲ $26,030
Cash and Non-Interest-Bearing Accounts$1,346$1▼ $1,345
Total Assets$175,354$309,973▲ $134,619
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$175,354$309,973▲ $134,619
Total Net Assets Fund Balance$175,354$309,973▲ $134,619
Total Liabilities and Net Assets / Fund Balance$175,354$309,973▲ $134,619

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$41,597$38,088$79,685
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth BaysdenExecutive DiFT$39,659$39,659

Board Members and Trustees

NameTitle
Chuck StoweChair
Anna SearlesCo-chair
Allyson BowenBoard Member
Andrea DraisenBoard Member
Brad AlfordBoard Member
Denise BarrettBoard Member
Ginny EckhardtBoard Member
Peggy DermerBoard Member
Sandra GaillardBoard Member
Aimee McdermottSecretary
Chris EberhartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$224,483
Program Service Revenue
$225,483
Investment Income
$212
Other Revenue
$-3,613
All Other Contributions
$77,493
Change in Net Assets
$134,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$219,038
Other Expenses$92,908
Total Fundraising Expense$21,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$136,142-$16,640$152,782
Occupancy$45,247$6,721-$51,968
Current Officers, Directors, Trustees, and Key Employees$13,881$23,795$1,983$39,659
Payroll Taxes$20,734$3,289$2,574$26,597
Office Expenses$5,396$6,042-$11,438
Fees for Services Accounting-$8,970-$8,970
Depreciation Depletion$3,876$536-$4,412
Insurance-$4,363-$4,363
Other Expenses$2,606$859$296$3,761
Travel$788$34-$822
Total Functional Expenses$235,844$54,609$21,493$311,946
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,613
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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 11B

The executive director and the treasurer review the form 990 and it is provided to the board for comment.

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

Violations of one or more of the rules governing conflict of interest shall be considered sufficient grounds for immediate dismissal or suspenion pending investigation.

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

The executive director is paid compensation as authorized by the board of directors.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Developmental Center for
EIN
27-2753489
Phone
8642604546
Address
1100 WEST FRANKLIN ST, ANDERSON, SC 29624

Signing Officer

Name
Elizabeth Baysden
Title
Executive Director
Phone
8642604546
Signed
2015-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Baysden
Formed
2010
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
19
Volunteers
154

Preparer

Firm
Monica L Rockwell CPA
Address
PO BOX 4281, ANDERSON, SC 29622-4281
Preparer
Monica L Rockwell
Phone
8642258713
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Approximately 154 volunteers including tri-county, anderson university, and nursing students. Volunteers help in the rooms by reading and playing with children and giving the children one-on-one time to help meet their education and therapeutic goals. Some of these hours were also spent helping with fundraisers such as the annual run and lights of hope.

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

Summer after shool program increased from 8 to 13 children grant funding increased during the fiscal year

Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0268375
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0224483
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0219228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0190475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt098548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt096398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0829132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0212
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0212
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0615
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0225483
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0829132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0224483
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0219228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0190475
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt098548
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt096398
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0829132
IRS990ScheduleA/TotalSupportAmt0829747
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt041597
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038088
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt079685
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041597
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPROXIMATELY 154 VOLUNTEERS INCLUDING TRI-COUNTY, ANDERSON UNIVERSITY, AND NURSING STUDENTS. VOLUNTEERS HELP IN THE ROOMS BY READING AND PLAYING WITH CHILDREN AND GIVING THE CHILDREN ONE-ON-ONE TIME TO HELP MEET THEIR EDUCATION AND THERAPEUTIC GOALS. SOME OF THESE HOURS WERE ALSO SPENT HELPING WITH FUNDRAISERS SUCH AS THE ANNUAL RUN AND LIGHTS OF HOPE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUMMER AFTER SHOOL PROGRAM INCREASED FROM 8 TO 13 CHILDREN GRANT FUNDING INCREASED DURING THE FISCAL YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND THE TREASURER REVIEW THE FORM 990 AND IT IS PROVIDED TO THE BOARD FOR COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VIOLATIONS OF ONE OR MORE OF THE RULES GOVERNING CONFLICT OF INTEREST SHALL BE CONSIDERED SUFFICIENT GROUNDS FOR IMMEDIATE DISMISSAL OR SUSPENION PENDING INVESTIGATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR IS PAID COMPENSATION AS AUTHORIZED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0175354
IRS990/TotalAssetsEOYAmt0309973
IRS990/TotalAssetsGrp/BOYAmt0175354
IRS990/TotalAssetsGrp/EOYAmt0309973
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0224483
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021493
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054609
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0235844
IRS990/TotalFunctionalExpensesGrp/TotalAmt0311946
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0175354
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0309973
IRS990/TotalProgramServiceExpensesAmt0235844
IRS990/TotalProgramServiceRevenueAmt0225483
IRS990/TotalReportableCompFromOrgAmt039659
IRS990/TotalRevenueGrp/ExclusionAmt0212
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0225483
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0446565
IRS990/TotalVolunteersCnt0154
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0175354
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0309973
IRS990/TravelGrp/ManagementAndGeneralAmt034
IRS990/TravelGrp/ProgramServicesAmt0788
IRS990/TravelGrp/TotalAmt0822
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0175354
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0309973
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 WEST FRANKLIN ST
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029624
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH BAYSDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08642604546
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEVELOPMENTAL CENTER FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EXCEPTIONAL CHILDREN
ReturnHeader/Filer/BusinessNameControlTxt0DEVE
ReturnHeader/Filer/EIN0272753489
ReturnHeader/Filer/PhoneNum08642604546
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 WEST FRANKLIN ST
ReturnHeader/Filer/USAddress/CityNm0ANDERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029624
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271940145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONICA L ROCKWELL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4281
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANDERSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0296224281
ReturnHeader/PreparerPersonGrp/PhoneNum08642258713
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA L ROCKWELL
ReturnHeader/ReturnTs02015-11-10T14:03:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.85$1.00$0.15
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.68$0.85$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.66$0.92$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.02$0.83$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.79$0.68$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.79$0.71$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.62$0.62$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.64$0.57$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.58$0.58$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.39$0.38$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.45$0.31$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.40$0.32$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.07$0.23