Civic Intelligence

Childrens Center for Developmental

EIN 31-1666674 • 501(c)3 • Westerville, OH

Profile

The childrens center for developmental enrichment (ccde) is committed to providing empirically based and quality-driven services for individuals with autism spectrum disorder (asd), their families, and others in the community. The mission of ccde through its school, oakstone academy (preschool through age 22) and services offered by ccde therapies is to: provide excellent inclusive opportunities for children with asd, while researching the effectiveness of inclusion models; provide an excellent education for all students including those children with asd and students without disabilities; support and educate families on the benefits of a holistic approach to the treatment of children with asd and to promote the cost-effective training and support to area school districts and professionals in the community.

Refreshing map…

900 Club DriveWesterville, OH 43081

www.ccde.org and www.oakstoneacademy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.23x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.17x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

47th percentile

3.5%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$313,818

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

15th percentile

-6.0%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2024

Revenue Growth

42nd percentile

3.9%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2024

Assets

$10,214,851

No earlier filing loaded for comparison.

Liabilities

$2,399,744

No earlier filing loaded for comparison.

Net Assets

$7,815,107

No earlier filing loaded for comparison.

Revenue

$14,501,186

No earlier filing loaded for comparison.

Expenses

$13,998,879

No earlier filing loaded for comparison.

Net Income

$502,307

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $10,013,506Liabilities 2010: $4,388,160Net Assets 2010: $5,625,3462010Assets 2011: $11,021,650Liabilities 2011: $4,622,920Net Assets 2011: $6,398,7302011Assets 2012: $11,141,405Liabilities 2012: $4,279,237Net Assets 2012: $6,862,1682012Assets 2013: $11,904,208Liabilities 2013: $4,987,907Net Assets 2013: $6,916,3012013Assets 2014: $12,404,650Liabilities 2014: $5,730,662Net Assets 2014: $6,673,9882014Assets 2016: $10,775,064Liabilities 2016: $4,585,115Net Assets 2016: $6,189,9492016Assets 2017: $11,064,874Liabilities 2017: $4,607,725Net Assets 2017: $6,457,1492017Assets 2019: $9,962,559Liabilities 2019: $3,795,372Net Assets 2019: $6,167,1872019Assets 2020: $13,173,250Liabilities 2020: $3,726,789Net Assets 2020: $9,446,4612020Assets 2021: $12,309,399Liabilities 2021: $3,097,197Net Assets 2021: $9,212,2022021Assets 2024: $10,214,851Liabilities 2024: $2,399,744Net Assets 2024: $7,815,1072024

Highlighted filing

2024

Assets$10,214,851
Liabilities$2,399,744
Net Assets$7,815,107

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,685,8792010Expenses 2011: $10,261,8092011Expenses 2012: $10,021,9242012Expenses 2013: $10,750,2172013Revenue 2014: $10,599,133Expenses 2014: $10,841,446Net Income 2014: -$242,3132014Revenue 2016: $11,423,723Expenses 2016: $11,391,263Net Income 2016: $32,4602016Revenue 2017: $12,003,452Expenses 2017: $11,736,252Net Income 2017: $267,2002017Revenue 2019: $12,339,806Expenses 2019: $12,912,679Net Income 2019: -$572,8732019Revenue 2020: $15,501,126Expenses 2020: $12,503,813Net Income 2020: $2,997,3132020Revenue 2021: $12,926,419Expenses 2021: $13,160,678Net Income 2021: -$234,2592021Revenue 2024: $14,501,186Expenses 2024: $13,998,879Net Income 2024: $502,3072024

Highlighted filing

2024

Revenue$14,501,186
Expenses$13,998,879
Net Income$502,307

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$2.40$7.82$14.5$14.0$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$3.10$9.21$12.9$13.2$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$3.73$9.45$15.5$12.5$3.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.96$3.80$6.17$12.3$12.9$0.57
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$4.61$6.46$12.0$11.7$0.27
2016Detailed filing. Detailed filing data is available for this year.$10.8$4.59$6.19$11.4$11.4$0.03
2014Detailed filing. Detailed filing data is available for this year.$12.4$5.73$6.67$10.6$10.8$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$4.99$6.92$10.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$4.28$6.86$10.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$4.62$6.40$10.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$4.39$5.63$8.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$14,965,710
Mission and Program Overview

Mission

The children's center for developmental enrichment (ccde) is committed to providing empirically based and quality-driven services for individuals with autism spectrum disorder (asd), their families, and others in the community. The mission of the ccde through its school, oakstone academy (preschool through age 22) and services offered by ccde therapies is to: provide excellent inclusive opportunities for children with asd, while researching the effectiveness of inclusion models; provide an excellent education for all students including those children with asd and students without disabilities; support and educate families on the benefits of a holistic approach to the treatment of children with asd and to promote the cost-effective training and support to area school districts and professionals in the community.

Provide empirically based, quality services for individuals with autism spectrum disorder.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,190,364$6,130,520▼ $1,059,844
Savings and Temporary Cash Investments$2,019,475$2,687,072▲ $667,597
Accounts Receivable$396,190$638,113▲ $241,923
Cash and Non-Interest-Bearing Accounts$655,914$630,863▼ $25,051
Pledges and Grants Receivable$10,000$108,120▲ $98,120
Other Notes and Loans Receivable, Net$0$20,163▲ $20,163
Total Assets$10,271,943$10,214,851▼ $57,092
Liabilities
Deferred Revenue$1,653,942$1,627,499▼ $26,443
Accounts Payable and Accrued Expenses$449,771$431,512▼ $18,259
Mortgage Notes Payable Secured by Investment Property$822,930$316,233▼ $506,697
Other Liabilities$32,500$24,500▼ $8,000
Total Liabilities$2,959,143$2,399,744▼ $559,399
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,258,163$7,669,318▲ $411,155
Net Assets With Donor Restrictions$54,637$145,789▲ $91,152
Total Net Assets Fund Balance$7,312,800$7,815,107▲ $502,307
Total Liabilities and Net Assets / Fund Balance$10,271,943$10,214,851▼ $57,092

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,781,074$4,173,805$8,954,879
Land$1,099,294-$1,099,294
Equipment$224,116$728,958$953,074
Other Land Buildings$26,036-$26,036
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca MorrisonCEOFT$309,118$4,700$313,818
Nikki KernsExecutive DirectorPT$196,675$8,537$205,212
Wes KremerHr DirectorFT$175,860$12,640$188,500
Eddie NapierMs/hs PrincipalFT$147,191-$147,191
Samantha KalinaPs DirectorFT$142,398-$142,398
Jeff KernsIt DirectorFT$105,238$4,700$109,938
Kevin BrackmanGuidance CounselorFT$105,396-$105,396
Johanna GladmanCFOPT$91,200-$91,200

Board Members and Trustees

NameTitle
Galen StoverBoard President
Doug BrownVice President
Sean AlexanderBoard Member
Stephen PettyBoard Member
Elliott BrodyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$624,880
Program Service Revenue
$12,231,500
Investment Income
$835,902
Other Revenue
$808,904
All Other Contributions
$298,354
Change in Net Assets
$502,307

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 Table115$47,390Fair Market Value (FMV)
Total Noncash Contributions115$47,390-

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,350,677
Revenue Not Reported on Financial Statements
$150,509
Revenue Not Reported on Form 990
$52,578
Other Revenue Adjustments
$150,509
Total Revenue per Audited Statements
$14,403,255
Total Revenue per Form 990
$14,501,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,216,373
Other Expenses$1,713,206
Total Fundraising Expense$99,987
Grants and Similar Amounts Paid$69,300
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,934,055$723,961$69,700$9,727,716
Payroll Taxes$762,582$62,540$6,021$831,143
Other Employee Benefits$700,146$57,419$5,528$763,093
Current Officers, Directors, Trustees, and Key Employees$559,892$45,917$4,421$610,230
Occupancy$493,652$40,484$3,897$538,033
Depreciation Depletion$356,338$29,223$2,814$388,375
Pension Plan Contributions$260,748$21,384$2,059$284,191
Office Expenses$243,449$15,007$1,444$259,900
Information Technology$149,396$12,252$1,180$162,828
Insurance$109,448$8,976$864$119,288
Grants to Domestic Orgs$69,300--$69,300
Fees for Services Other$56,234$315$31$56,580
Fees for Services Accounting$41,112$3,372$325$44,809
Interest$30,917$2,535$244$33,696
Fees for Services Legal$24,979$2,048$197$27,224
Advertising$7,214$592$57$7,863
Travel$7,115--$7,115
Conferences and Meetings$5,777$474$46$6,297
Other Expenses$5,992$6,813$150$5,992
All Other Expenses$3,211$263$1,009$4,483
Total Functional Expenses$12,863,755$1,035,137$99,987$13,998,879

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,998,879
Total Expenses per Audited Statements$13,900,948
Expenses per Audited Statements$13,848,370
Expenses Not Reported on Financial Statements$150,509
Other Expense Adjustments$150,509
Expenses Not Reported on Form 990$52,578
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Oakstone Health CenterWesterville, OH501(c)(3)General Support$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$87,150
Fundraising Gross Income$49,005
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf & Gala - June 2024$230,520$49,005$5,528$43,477
Total Events$230,520$49,005$87,150$-38,145
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nikki KernsSister of CEOEmploymentNo$196,675
Jeff KernsBrother in Law of CEOEmploymentNo$105,238
Courtney BrownDaughter of Board MemberEmploymentNo$78,907
Amber HimmelspachNiece of CEOEmploymentNo$55,334
Tiffany BagbyNiece of CEOEmploymentNo$53,772
Kelsy MorrisonDaughter of CEOEmploymentNo$50,538
Jenny StoverSpouse of Board MemberEmploymentNo$40,909
Daryl MorrisonSpouse of CEOEmploymentNo$38,440
Chloe KernsNiece of CEOEmploymentNo$9,692
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Deposits$24,500
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
Yes
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, Part VI, Section A, Line 2

Rebecca morrison and nikki kerns have a family relationship.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of governing body.

Form 990, Part VI, Section B, Line 11B

Cfo thoroughly reviews draft prepared by cpa for needed revisions, revised copy is reviewed by ceo and cfo, then final version is sent to all board members prior to submission to irs.

Form 990, Part VI, Section B, Line 12C

Disclose annually during board meeting. Any new/potential conflicts are brought to ceo and board president.

Form 990, Part VI, Section B, Line 15

The board sets compensation of the ceo via contract. The board uses comparability data, as well as discussion and deliberation. The ceo sets compensation for all other staff. The ceo consults the hr director during this process. Classroom staff salaries are compared to agreement rates for central ohio school districts to ensure ccde is in the same range. Ceo and hr director utilize comparability data for all other staff.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Childrens Center for Developmental
EIN
31-1666674
Phone
6148992838
Address
900 CLUB DRIVE, WESTERVILLE, OH 43081
Doing Business As
Oakstone Academy Ccde Therapies and Autism Immersed

Signing Officer

Name
Dr Rebecca Morrison
Title
CEO
Phone
6148992838
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Rebecca Morrison
Formed
1999
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
219
Volunteers
25

Preparer

Firm
Cohen & Co Advisory LLC
Address
OFFICES LISTED AT, WWWCOHENCOCOM, OH 44115
Preparer
Pargat Singh
Phone
8002291099
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Ccde recognizes and discloses uncertain tax positions in accordance with gaap. As of and during the year ended august 31, 2024, ccde did not have a liability for unrecognized tax benefits.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses included in revenue 12,818. Fundraising expenses included in revenue 39,760.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Bad debt recovery 150,509.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses included in revenue 12,818. Fundraising expenses included in revenue 39,760.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Bad debt recovery 150,509.

Raw XML AppendixShowing 400 of 790 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.

Path#Value
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IRS990/ActivityOrMissionDesc0PROVIDE EMPIRICALLY BASED, QUALITY SERVICES FOR INDIVIDUALS WITH AUTISM SPECTRUM DISORDER.
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IRS990/Desc0CCDE PROVIDES EDUCATIONAL AND INTERVENTION SERVICES TO INDIVIDUALS INFANT THROUGH ADULTS. SERVICES ARE OFFERED TO CHILDREN WITH AUTISM SPECTRUM DISORDERS AND THEIR TYPICALLY DEVELOPING PEERS. THE PROGRAM FOCUSES ON EDUCATION AND SOCIALIZATION SKILLS THROUGH INTERACTION WITH TYPICAL PEER MODEL CHILDREN. FOR THE YEAR ENDED 8/31/24, CCDE SERVED APPROXIMATELY 557 INDIVIDUALS.
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IRS990/Form990PartVIISectionAGrp/PersonNm2ELLIOTT BRODY
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IRS990/Form990PartVIISectionAGrp/PersonNm4SEAN ALEXANDER
IRS990/Form990PartVIISectionAGrp/PersonNm5REBECCA MORRISON
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IRS990/Form990PartVIISectionAGrp/PersonNm7JOHANNA GLADMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm12KEVIN BRACKMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8HR DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9MS/HS PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt10PS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11IT DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GUIDANCE COUNSELOR
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IRS990/MissionDesc0THE CHILDREN'S CENTER FOR DEVELOPMENTAL ENRICHMENT (CCDE) IS COMMITTED TO PROVIDING EMPIRICALLY BASED AND QUALITY-DRIVEN SERVICES FOR INDIVIDUALS WITH AUTISM SPECTRUM DISORDER (ASD), THEIR FAMILIES, AND OTHERS IN THE COMMUNITY. THE MISSION OF THE CCDE THROUGH ITS SCHOOL, OAKSTONE ACADEMY (PRESCHOOL THROUGH AGE 22) AND SERVICES OFFERED BY CCDE THERAPIES IS TO: PROVIDE EXCELLENT INCLUSIVE OPPORTUNITIES FOR CHILDREN WITH ASD, WHILE RESEARCHING THE EFFECTIVENESS OF INCLUSION MODELS; PROVIDE AN EXCELLENT EDUCATION FOR ALL STUDENTS INCLUDING THOSE CHILDREN WITH ASD AND STUDENT WITHOUT DISABILITIES; SUPPORT AND EDUCATE FAMILIES ON THE BENEFITS OF A HOLISTIC APPROACH TO THE TREATMENT OF CHILDREN WITH ASD AND TO PROMOTE THE COST-EFFECTIVE TRAINING AND SUPPORT TO AREA SCHOOL DISTRICTS AND PROFESSIONAL IN THE COMMUNITY.
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1150509
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt069700
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0723961
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08934055
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IRS990/PayrollTaxesGrp/TotalAmt0831143
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021384
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0260748
IRS990/PensionPlanContributionsGrp/TotalAmt0284191
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0108120
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IRS990/PrincipalOfficerNm0DR REBECCA MORRISON
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1CCDE THERAPIES
IRS990/ProgramServiceRevenueGrp/Desc2ADULT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3SUMMER SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4STUDENT FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11108632
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2294300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3270846
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11108632
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2294300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3270846
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4132960
IRS990/ProgSrvcAccomActy2Grp/Desc0CCDE PROVIDES THERAPY SERVICES TO INDIVIDUALS PARTICIPATING IN OUR PROGRAMS. THESE SERVICES INCLUDE DIAGNOSTIC TESTING, EVALUATION, GROUP THERAPY, AND DIRECT THERAPY IN THE AREAS OF SPEECH, OCCUPATIONAL THERAPY, AND BEHAVIORAL THERAPY. FOR THE YEAR ENDED 8/31/24, CCDE PROVIDED 15,476 HOURS OF THERAPY SERVICES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01108632
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt02687072
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt042897
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt023081

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