Civic Intelligence

Dekalb County Parent Group for Handicapped Children Inc.

990 • Fiscal year 2019 • EIN 35-1305577

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

PO Box 562Auburn, IN 46706

(260) 925-3865

Siviq Scores

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

Liabilities / Assets

48th percentile

0.07x

Higher debt load relative to assets than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$78,765

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

56th percentile

5.1%

Faster asset growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-4.0%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,859,108

Up $90,698 (+5.1%) from 2018

Net Assets

Up

$1,726,151

Up $30,334 (+1.8%) from 2018

Liabilities

Up

$132,957

Up $60,364 (+83%) from 2018

Revenue

Down

$1,678,719

Down $69,543 (-4.0%) from 2018

Expenses

Up

$1,709,882

Up $126,671 (+8.0%) from 2018

Net Income

Down

-$31,163

Down $196,214 (-119%) from 2018

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 2018: $1,768,410Liabilities 2018: $72,593Net Assets 2018: $1,695,8172018Assets 2019: $1,859,108Liabilities 2019: $132,957Net Assets 2019: $1,726,1512019Assets 2020: $2,076,784Liabilities 2020: $61,159Net Assets 2020: $2,015,6252020Assets 2021: $2,799,468Liabilities 2021: $49,195Net Assets 2021: $2,750,2732021Assets 2022: $2,865,935Liabilities 2022: $47,808Net Assets 2022: $2,818,1272022Assets 2023: $3,197,486Liabilities 2023: $185,622Net Assets 2023: $3,011,8642023Assets 2024: $3,577,851Liabilities 2024: $106,617Net Assets 2024: $3,471,2342024

Highlighted filing

2019

Assets$1,859,108
Liabilities$132,957
Net Assets$1,726,151

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $1,748,262Expenses 2018: $1,583,211Net Income 2018: $165,0512018Revenue 2019: $1,678,719Expenses 2019: $1,709,882Net Income 2019: -$31,1632019Revenue 2020: $1,927,667Expenses 2020: $1,621,747Net Income 2020: $305,9202020Revenue 2021: $2,211,644Expenses 2021: $1,509,958Net Income 2021: $701,6862021Revenue 2022: $1,848,939Expenses 2022: $1,675,012Net Income 2022: $173,9272022Revenue 2023: $2,080,574Expenses 2023: $1,892,026Net Income 2023: $188,5482023Revenue 2024: $2,682,918Expenses 2024: $2,246,031Net Income 2024: $436,8872024

Highlighted filing

2019

Revenue$1,678,719
Expenses$1,709,882
Net Income-$31,163
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.0
Gross Receipts
$1,701,329
Mission and Program Overview

Mission

The mission of dekalb county parent group for handicapped children, inc., dba children first center, is to help children be all they can possibly be by using a variety of home-based and other services. Children first seeks to partner with parents to support and nurture optimal outcomes for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$512,430-
Investments in Publicly Traded Securities$364,909$434,592▲ $69,683
Land, Buildings, and Equipment, Net$411,190$364,312▼ $46,878
Cash and Non-Interest-Bearing Accounts$700,678$292,995▼ $407,683
Accounts Receivable$213,056$149,642▼ $63,414
Pledges and Grants Receivable-$35,000-
Prepaid Expenses and Deferred Charges$8,891$3,471▼ $5,420
Total Assets$1,768,410$1,859,108▲ $90,698
Other Assets Total$69,686$66,666▼ $3,020
Liabilities
Accounts Payable and Accrued Expenses$60,182$124,935▲ $64,753
Other Liabilities$10,334$5,994▼ $4,340
Escrow Account Liability$2,077$2,028▼ $49
Total Liabilities$72,593$132,957▲ $60,364
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,613,907$1,609,287▼ $4,620
Net Assets With Donor Restrictions$81,910$116,864▲ $34,954
Total Net Assets Fund Balance$1,695,817$1,726,151▲ $30,334
Total Liabilities and Net Assets / Fund Balance$1,768,410$1,859,108▲ $90,698

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$300,007$803,527$1,103,534
Equipment$18,440$126,547$144,987
Land$45,865-$45,865

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$12,124-▲ $2,974-$15,098
2018$11,548-▲ $2,790$2,214$12,124
2017$11,422-▲ $126-$11,548
2016$11,342-▲ $80-$11,422
2015$11,249-▲ $93-$11,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristina BrockhouseExec DirectoFT$73,791$4,974$78,765

Board Members and Trustees

NameTitle
Jacob KernPresident
Randy MortonDirector
Shelby VianDirector
Taylor BeatyDirector
Wayne CulbertsonDirector
Julie Fellers HookSecretary
Sandy JonesTreasurer
Alyxandra SchneiderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,626,881
Program Service Revenue
$9,672
Investment Income
$23,653
Other Revenue
$18,513
All Other Contributions
$60,575
Change in Net Assets
$-31,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,678,719
Revenue Not Reported on Form 990
$72,572
Total Revenue per Audited Statements
$1,751,291
Total Revenue per Form 990
$1,678,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,327,016
Other Expenses$382,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$883,528$70,035-$953,563
Other Employee Benefits$158,078$35,880-$193,958
Travel$92,511$37,194-$129,705
Payroll Taxes$64,051$23,783-$87,834
Current Officers, Directors, Trustees, and Key Employees$15,753$63,012-$78,765
Office Expenses$23,521$37,564-$61,085
Depreciation Depletion$43,477$3,401-$46,878
Fees for Services Accounting$4,355$28,520-$32,875
Insurance$5,983$18,407-$24,390
Fees for Services Other$2,184$14,307-$16,491
Occupancy$12,688$1,655-$14,343
Pension Plan Contributions$11,822$1,074-$12,896
Other Expenses$128$10,866-$10,994
Advertising-$1,426-$1,426
Interest$342$65-$407
Total Functional Expenses$1,329,876$380,006$0$1,709,882

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,720,957
Expenses per Audited Statements$1,709,882
Total Expenses per Form 990$1,709,882
Expenses Not Reported on Form 990$11,075
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,588
Fundraising Direct Expenses$11,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Derby Event$29,588$29,588$4,785$24,803
Total Events$29,588$29,588$11,075$18,513
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligaton$5,994
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
Yes
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

Board members receive a copy of the 990 for review.

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

The board reviews and discusses any apparent and obvious conflict of interests as well as makes recommendations for the proper enforcement.

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

A policy requires compensation comparisons to be done.

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

A policy requires compensation comparisons to be done.

Form 990, Page 6, Part VI, Line 19

The 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Dekalb County Parent Group for
EIN
35-1305577
Phone
2609253865
Address
PO BOX 562, AUBURN, IN 46706
Doing Business As
Children First Center

Signing Officer

Name
Jacob Kern
Title
President
Phone
2609253865
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Kern
Formed
1970
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
32
Volunteers
50

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Michael R Ziembo CPA
Phone
2604222551
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

CHILDREN FIRST CENTER

FORM 990 - ORGANIZATION'S MISSION

The mission of dekalb county parent group for handicapped children, inc., dba children first center, is to help children be all they can possibly be by using a variety of home-based and other services. Children first seeks to partner with parents to support and nurture optimal outcomes for children.

Form 990, Part XI, Line 9

Change in benefical interest -3,020

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

Dekalb county parent group is a custodial account for play learn soar.

Schedule D, Page 2, Part V, Line 4

The endowment was established in 2007 for the early literacy fund. Ninety percent of the annual income may be spent on early literacy programs and the remaining ten percent will be reinvested.

Schedule D, Page 3, Part X

The center is a tax-exempt not-for-profit organization under section 501 (c)(3) of the internal revenue code and is not considered to be a private foundation as determined by the internal revenue service and is not subject to income taxes. The accounting standard which provides guidance on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the center and various positions related to the potential sources of income subject to unrelated business income tax (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2019 and 2018. The center files annual information returns in the u.s. Federal jurisdiction and the state of indiana. The center is generally no longer subject to income tax examination by federal or state agencies for years before 2016.

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

Special event expense 11,075 change in benefical interest -3,020

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

Special event expense 11,075

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IRS990/MissionDesc0THE MISSION OF DEKALB COUNTY PARENT GROUP FOR HANDICAPPED CHILDREN, INC., DBA CHILDREN FIRST CENTER, IS TO HELP CHILDREN BE ALL THEY CAN POSSIBLY BE BY USING A VARIETY OF HOME-BASED AND OTHER SERVICES. CHILDREN FIRST SEEKS TO PARTNER WITH PARENTS TO SUPPORT AND NURTURE OPTIMAL OUTCOMES FOR CHILDREN.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HEALTHY FAMILIES IS A VOLUNTARY, HOME-VISITING PROGRAM DESIGNED TO PROMOTE CHILD AND FAMILY DEVELOPMENT AND TO PREVENT CHILD ABUSE AND NEGLECT. ELIGIBLE PARENTS ENROLL IN HEALTHY FAMILIES WITHIN 90 DAYS OF THEIR INFANT'S BIRTH AND MAY CONTINUE SERVICES UNTIL THEIR CHILD IS THREE. A FAMILY SUPPORT WORKER PROVIDES THE FAMILY WITH SUPPORT, PARENTING EDUCATION AND COMMUNITY REFERRALS AND COLLABORATES WITH PARENTS TO IDENTIFY AND ACHIEVE FAMILY GOALS, TO PROMOTE PARENT-CHILD INTERACTION, TO ESTABLISH A SAFE, HEALTHY ENVIRONMENT AND TO FOSTER EARLY LITERACY AND LEARNING.
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01130
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0true
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IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt045865
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE OBLIGATON
IRS990ScheduleD/OtherRevenueAmt08055
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.79000
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IRS990ScheduleD/RevenueSubtotalAmt01678719
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEKALB COUNTY PARENT GROUP IS A CUSTODIAL ACCOUNT FOR PLAY LEARN SOAR.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ENDOWMENT WAS ESTABLISHED IN 2007 FOR THE EARLY LITERACY FUND. NINETY PERCENT OF THE ANNUAL INCOME MAY BE SPENT ON EARLY LITERACY PROGRAMS AND THE REMAINING TEN PERCENT WILL BE REINVESTED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE CENTER IS A TAX-EXEMPT NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION AS DETERMINED BY THE INTERNAL REVENUE SERVICE AND IS NOT SUBJECT TO INCOME TAXES. THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CENTER MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. THE CENTER FILES ANNUAL INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF INDIANA. THE CENTER IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY FEDERAL OR STATE AGENCIES FOR YEARS BEFORE 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SPECIAL EVENT EXPENSE 11,075 CHANGE IN BENEFICAL INTEREST -3,020
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4SPECIAL EVENT EXPENSE 11,075
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE D, PAGE 4, PART XII, LINE 2D
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