Civic Intelligence

Wood County Children'S Services

EIN 34-1191237 • 501(c)3 • Bowling Green, OH

Profile

The children's resource center's mission is to provide child centered, family focused mental health, and co-occuring mental health and substance abuse services to all wood county and nearby families

1045 Klotz Rd PO Box 738Bowling Green, OH 43402-0738

crcwoodcounty.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.19x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

31st percentile

-2.4%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-4.3%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-7.1%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,361,947

Up $255,292 (+6.2%) from 2023

Liabilities

Up

$1,101,448

Up $384,057 (+54%) from 2023

Net Assets

Down

$3,260,499

Down $128,765 (-3.8%) from 2023

Revenue

Up

$6,570,682

Up $91,940 (+1.4%) from 2023

Expenses

Down

$6,741,016

Down $176,709 (-2.6%) from 2023

Net Income

Up

-$170,334

Up $268,649 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,919,048Liabilities 2010: $1,272,639Net Assets 2010: $1,646,4092010Assets 2011: $2,903,775Liabilities 2011: $1,246,864Net Assets 2011: $1,656,9112011Assets 2012: $2,361,319Liabilities 2012: $1,043,038Net Assets 2012: $1,318,2812012Assets 2013: $2,502,228Liabilities 2013: $966,164Net Assets 2013: $1,536,0642013Assets 2014: $3,209,500Liabilities 2014: $1,140,282Net Assets 2014: $2,069,2182014Assets 2015: $3,340,332Liabilities 2015: $1,006,202Net Assets 2015: $2,334,1302015Assets 2016: $3,665,983Liabilities 2016: $998,221Net Assets 2016: $2,667,7622016Assets 2017: $3,838,448Liabilities 2017: $943,122Net Assets 2017: $2,895,3262017Assets 2018: $3,948,049Liabilities 2018: $865,438Net Assets 2018: $3,082,6112018Assets 2019: $4,314,054Liabilities 2019: $1,257,346Net Assets 2019: $3,056,7082019Assets 2020: $4,758,389Liabilities 2020: $1,773,825Net Assets 2020: $2,984,5642020Assets 2021: $4,932,969Liabilities 2021: $857,680Net Assets 2021: $4,075,2892021Assets 2022: $4,720,803Liabilities 2022: $917,467Net Assets 2022: $3,803,3362022Assets 2023: $4,106,655Liabilities 2023: $717,391Net Assets 2023: $3,389,2642023Assets 2024: $4,361,947Liabilities 2024: $1,101,448Net Assets 2024: $3,260,4992024

Highlighted filing

2024

Assets$4,361,947
Liabilities$1,101,448
Net Assets$3,260,499

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,803,6242010Expenses 2011: $4,777,8672011Expenses 2012: $4,985,6322012Expenses 2013: $4,727,1602013Revenue 2014: $5,486,031Expenses 2014: $4,998,145Net Income 2014: $487,8862014Revenue 2015: $5,283,854Expenses 2015: $5,021,386Net Income 2015: $262,4682015Revenue 2016: $5,323,460Expenses 2016: $4,989,774Net Income 2016: $333,6862016Revenue 2017: $5,207,892Expenses 2017: $5,015,322Net Income 2017: $192,5702017Revenue 2018: $5,447,818Expenses 2018: $5,282,400Net Income 2018: $165,4182018Revenue 2019: $5,366,725Expenses 2019: $5,413,823Net Income 2019: -$47,0982019Revenue 2020: $5,547,827Expenses 2020: $5,629,882Net Income 2020: -$82,0552020Revenue 2021: $6,793,113Expenses 2021: $5,767,692Net Income 2021: $1,025,4212021Revenue 2022: $6,311,371Expenses 2022: $6,463,459Net Income 2022: -$152,0882022Revenue 2023: $6,478,742Expenses 2023: $6,917,725Net Income 2023: -$438,9832023Revenue 2024: $6,570,682Expenses 2024: $6,741,016Net Income 2024: -$170,3342024

Highlighted filing

2024

Revenue$6,570,682
Expenses$6,741,016
Net Income-$170,334

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.36$1.10$3.26$6.57$6.74$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.11$0.72$3.39$6.48$6.92$0.44
2022Detailed filing. Detailed filing data is available for this year.$4.72$0.92$3.80$6.31$6.46$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.86$4.08$6.79$5.77$1.03
2020Detailed filing. Detailed filing data is available for this year.$4.76$1.77$2.98$5.55$5.63$0.08
2019Detailed filing. Detailed filing data is available for this year.$4.31$1.26$3.06$5.37$5.41$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.95$0.87$3.08$5.45$5.28$0.17
2017Detailed filing. Detailed filing data is available for this year.$3.84$0.94$2.90$5.21$5.02$0.19
2016Detailed filing. Detailed filing data is available for this year.$3.67$1.00$2.67$5.32$4.99$0.33
2015Detailed filing. Detailed filing data is available for this year.$3.34$1.01$2.33$5.28$5.02$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.21$1.14$2.07$5.49$5.00$0.49
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.97$1.54$4.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$1.04$1.32$4.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$1.25$1.66$4.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.27$1.65$4.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 4, 2025
Return Version
2023v6.0
Gross Receipts
$6,570,682
Mission and Program Overview

Mission

The children's resource center's mission is to provide child centered, family focused mental health, and co-occuring mental health and substance abuse services to all wood county and nearby families

To provide child centered, family focused mental health, and co-occuring mental health and substance abuse services to all wood county and nearby families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,100,444$1,619,539▲ $519,095
Savings and Temporary Cash Investments$1,402,186$1,129,538▼ $272,648
Pledges and Grants Receivable$676,078$552,937▼ $123,141
Accounts Receivable$319,109$397,886▲ $78,777
Investments in Publicly Traded Securities$189,012$205,363▲ $16,351
Prepaid Expenses and Deferred Charges$52,319$49,203▼ $3,116
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$4,106,655$4,361,947▲ $255,292
Other Assets Total$367,307$407,281▲ $39,974
Liabilities
Accounts Payable and Accrued Expenses$462,449$582,646▲ $120,197
Mortgage Notes Payable Secured by Investment Property$217,251$490,040▲ $272,789
Other Liabilities$30,196$28,762▼ $1,434
Deferred Revenue$7,495$0▼ $7,495
Total Liabilities$717,391$1,101,448▲ $384,057
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,293,198$3,165,806▼ $127,392
Net Assets With Donor Restrictions$96,066$94,693▼ $1,373
Total Net Assets Fund Balance$3,389,264$3,260,499▼ $128,765
Total Liabilities and Net Assets / Fund Balance$4,106,655$4,361,947▲ $255,292

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$614,188$3,630,193$4,244,381
Equipment$820,085$40,401$860,486
Other Land Buildings$156,766-$156,766
Land$28,500-$28,500
Other Assets Org$28,762--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$347,002-▲ $48,980$2,571$393,411
2022$314,349-▲ $33,670$1,017$347,002
2021$366,823-▼ $51,513$961$314,349
2020$290,987-▲ $77,200$1,364$366,823
2019$280,843-▲ $15,450$5,306$290,987
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie VandyneCEOFT$97,294$28,768$126,062
Sydney FalkCFOFT$91,259$28,679$119,938

Board Members and Trustees

NameTitle
Casey CromwellPresident
Marcia TraberVice President
Alice CaderonelloDirector
Ellen AndersonDirector
Frank DayDirector
Hallie NagelDirector
Inge KloppingDirector
Janelle LafondDirector
Julie BurtonDirector
Lessie CochranDirector
Lora GravesDirector
Maria SimonDirector
Tony BortonDirector
Sandi CarseySecretary
Michael SibbersenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,669
Program Service Revenue
$6,439,433
Investment Income
$28,580
Other Revenue
$20,000
All Other Contributions
$26,212
Change in Net Assets
$-170,334

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,570,682
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$41,569
Total Revenue per Audited Statements
$6,612,251
Total Revenue per Form 990
$6,570,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,456,719
Other Expenses$1,284,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,759,905$467,502-$4,227,407
Other Employee Benefits$482,702$46,040-$528,742
Payroll Taxes$310,857$54,198-$365,055
Current Officers, Directors, Trustees, and Key Employees-$233,688-$233,688
Information Technology$168,636$27,497-$196,133
Office Expenses$127,287$49,357-$176,644
Depreciation Depletion$149,110$14,747-$163,857
Occupancy$114,139$28,026-$142,165
Fees for Services Other-$129,392-$129,392
Travel$117,591--$117,591
Pension Plan Contributions$93,114$8,713-$101,827
Insurance$64,302$9,802-$74,104
Advertising$14,656$2,390-$17,046
Other Expenses$12,220$1,951-$12,220
All Other Expenses$5,993$674-$6,667
Total Functional Expenses$5,635,072$1,105,944$0$6,741,016

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,741,016
Total Expenses per Audited Statements$6,741,016
Total Expenses per Form 990$6,741,016
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Long Term Lease Liability$21,285
Short Term Lease Liability$7,477
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

The officers, board members and management will receive the draft 990 to review prior to it being filed with the irs. Any questions will be directed to the tax department of cla prior to approval of the 990 for filing.

Form 990, Part VI, Section B, Line 15A

The board of directors is responsible for the performance review and compensation of the executive director. The performance review is summarized by the personnel committee of the board. Any changes to compensation are approved by the board and forwarded to the cfo to implement.

Form 990, Part VI, Section C, Line 19

Historically, the organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
WOOD COUNTY CHILDREN'S SERVICES
EIN
34-1191237
Phone
4193527588
Address
1045 KLOTZ RD PO BOX 738, BOWLING GREEN, OH 43402-0738
Doing Business As
CHILDREN'S RESOURCE CENTER

Signing Officer

Name
Melanie Vandyne
Title
CEO
Phone
4193527588
Signed
2025-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Vandyne
Formed
1976
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
158
Volunteers
23

Preparer

Firm
Cliftonlarsonallen Llp
Address
1785 INDIAN WOOD CIRCLE, MAUMEE, OH 43537
Preparer
Douglas S Sosko
Phone
4197942000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for oversight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxes under section 501(c)(3) of the internal revenue code. Consequently, no provision for income taxes is required. The association determined that it was not required to record a liability related to uncertain tax positions.

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IRS990/Desc0OUTPATIENT SERVICES - TO PROVIDE OUTPATIENT COUNSELING SERVICES USUALLY CONSISTING OF EVIDENCE-BASED COGNITIVE BEHAVIORAL THERAPY SPECIFIC TO THE DIAGNOSIS AND MUTUALLY DEFINED GOALS AS IDENTIFIED THROUGH THE DIAGNOSTIC ASSESSMENT SERVICE. OUTPATIENT SERVICES ALSO INCLUDE CRISIS INTERVENTION AND PHARMACOLOGICAL MANAGEMENT. THE SCHOOL BASED OUTPATIENT SERVICE WAS DESIGNED TO INCREASE ACCESS TO MENTAL HEALTH SERVICES FOR YOUTH AND FAMILIES BY PROVIDING SERVICES WITHIN THE SCHOOL SETTING, THEREBY DECREASING BARRIERS RELATED TO TRANSPORTATION, COST, AND STIGMA. CRC PROVIDES THESE SERVICES WITH FUNDING ASSISTANCE FROM WOOD COUNTY ADAMHS BOARD; THIS SERVICE IS FOCUSED ON EXPANDING MENTAL HEALTH AND CO-OCCURING SERVICES TO CHILDREN AND FAMILIES IN WOOD COUNTY SCHOOLS AND IS DESIGNED TO EXPAND SERVICES IN EARLY CHILDHOOD PREVENTION SERVICES.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt16CEO
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IRS990/MissionDesc0THE CHILDREN'S RESOURCE CENTER'S MISSION IS TO PROVIDE CHILD CENTERED, FAMILY FOCUSED MENTAL HEALTH, AND CO-OCCURING MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES TO ALL WOOD COUNTY AND NEARBY FAMILIES
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IRS990/ProgSrvcAccomActy2Grp/Desc0PREVENTION SERVICES - PREVENTION SERVICES INCLUDE: PARENT EDUCATION; EARLY CHILDHOOD MENTAL HEALTH CONSULTATION AND TRAINING; PRESCHOOL SEXUAL ABUSE PROGRAMMING, AND COMMUNITY OUTREACH. THE GOALS ARE TO PROVIDE CHILDREN, PARENTS, AND CAREGIVERS WITH INFORMATION AND GUIDANCE TO SUPPORT THE SAFETY AND OPTIMAL DEVELOPMENT OF CHILDREN; THE SOCIAL AND EMOTIONAL DEVELOPMENT; AND TO PROMOTE THE MISSION OF CRC IN THE COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01026850
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0RESIDENTIAL UNIT - RESIDENTIAL TREATMENT SERVICE IS AN 8 BED RESIDENTIAL FACILITY THAT OPERATES 24 HOURS PER DAY, SEVEN DAYS PER WEEK FOR THE PURPOSE OF SHORT-TERM TREATMENT, EXTENSIVE EVALUATION, AND CRISIS INTERVENTION FOR CHILDREN UNABLE TO LIVE AT HOME BECAUSE OF EMOTIONAL AND BEHAVIORAL DISTURBANCES. THE GOAL IS TO PREVENT PSYCHIATRIC HOSPITALIZATION AND PROVIDE CRISIS STABILIZATION.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
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