Civic Intelligence

Developmental Center for Exceptional Children

990 • Fiscal year 2016 • EIN 27-2753489

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 10, 2016

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

54th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

54th percentile

3.9%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$322,065

Up $12,092 (+3.9%) from 2015

Net Assets

Up

$322,065

Up $12,092 (+3.9%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$393,591

Down $52,974 (-12%) from 2015

Expenses

Up

$381,499

Up $69,553 (+22%) from 2015

Net Income

Down

$12,092

Down $122,527 (-91%) from 2015

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

2016

Assets$322,065
Liabilities$0
Net Assets$322,065

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

2016

Revenue$393,591
Expenses$381,499
Net Income$12,092
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 10, 2016
Return Version
2015v2.1
Gross Receipts
$397,255
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$255,370$279,788▲ $24,418
Land, Buildings, and Equipment, Net$41,597$40,020▼ $1,577
Cash and Non-Interest-Bearing Accounts$13,006$2,257▼ $10,749
Total Assets$309,973$322,065▲ $12,092
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$309,973$322,065▲ $12,092
Total Net Assets Fund Balance$309,973$322,065▲ $12,092
Total Liabilities and Net Assets / Fund Balance$309,973$322,065▲ $12,092

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,020$42,807$82,827
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth BaysdenExecutive DiFT$43,399$43,399

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
Scott KingBoard Member
Aimee McdermottSecretary
Chris EberhartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$205,965
Program Service Revenue
$189,505
Investment Income
$185
Other Revenue
$-2,064
All Other Contributions
$26,348
Change in Net Assets
$12,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$284,054
Other Expenses$97,445
Total Fundraising Expense$19,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,986$5,815$13,569$210,370
Occupancy$48,033$6,993-$55,026
Current Officers, Directors, Trustees, and Key Employees$10,850$30,379$2,170$43,399
Payroll Taxes$24,087$4,320$1,878$30,285
Office Expenses$12,553$8,306$1,927$22,786
Fees for Services Accounting-$6,850-$6,850
Insurance$1,645$3,528-$5,173
Depreciation Depletion$4,184$535-$4,719
Other Expenses$1,443$270-$1,713
Conferences and Meetings$509$272-$781
Travel-$397-$397
Total Functional Expenses$294,290$67,665$19,544$381,499
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,664
Fundraising Gross Income$1,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Champions Run$6,913-$728-
Moms & Mimosas$9,500$1,600$1,036$564
Total Events$16,413$1,600$3,664$-2,064
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 1A

The executive committee shall have inherent powers except for those powers conferred on it by the board of directors. The executive committee shall function in an advisory capacity.

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
2016-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Baysden
Formed
2010
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
27
Volunteers
375

Preparer

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

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers help in the rooms by reading and playing and interacting 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.

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IRS990/PYOtherRevenueAmt0-3613
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IRS990/PYRevenuesLessExpensesAmt0134619
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0189505
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0255370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0279788
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0219228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0190475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt098548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0938699
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0185
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0212
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0212
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0163
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0790
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0191105
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IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt0938699
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0190475
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt098548
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0938699
IRS990ScheduleA/TotalSupportAmt0939489
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt040020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042807
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082827
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040020
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt014813
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt07900
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt06913
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03664
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MOMS & MIMOSAS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CHAMPIONS RUN
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01600
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06913
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt01600
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2064
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP IN THE ROOMS BY READING AND PLAYING AND INTERACTING 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/ExplanationTxt1THE EXECUTIVE COMMITTEE SHALL HAVE INHERENT POWERS EXCEPT FOR THOSE POWERS CONFERRED ON IT BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL FUNCTION IN AN ADVISORY CAPACITY.
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 6, PART VI, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt0205965
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019544
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067665
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0294290
IRS990/TotalFunctionalExpensesGrp/TotalAmt0381499
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt0294290
IRS990/TotalProgramServiceRevenueAmt0189505
IRS990/TotalReportableCompFromOrgAmt043399
IRS990/TotalRevenueGrp/ExclusionAmt0185
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189505
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393591
IRS990/TotalVolunteersCnt0375
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0309973
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0322065
IRS990/TravelGrp/ManagementAndGeneralAmt0397
IRS990/TravelGrp/TotalAmt0397
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0309973
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0322065
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 AWAKEN COURT
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029625
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.DCECANDERSONSC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH BAYSDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08642604546

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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