Civic Intelligence

Spaulding for Children

EIN 38-1871660 • 501(c)3 • Southfield, MI

View Organization Page

Profile

In partnership with families, communities, organizations, states, and the nation, spaulding for children's mission is to assure that all children grow up in safe, permanent families and have the help they need to be successful in life.

16250 Northland DriveSouthfield, MI 48075

www.spaulding.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.18x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.14x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

43rd percentile

1.9%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

71st percentile

13%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

57th percentile

10%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets50th percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$8,617,400

Up $994,029 (+13%) from 2022

Liabilities

Up

$1,549,880

Up $113,796 (+7.9%) from 2022

Net Assets

Up

$7,067,520

Up $880,233 (+14%) from 2022

Operations
Liabilities / Revenue38th percentileNet Margin43rd percentile

Revenue

Up

$11,272,856

Up $1,056,737 (+10%) from 2022

Expenses

Up

$11,054,063

Up $1,520,253 (+16%) from 2022

Net Income

Down

$218,793

Down $463,516 (-68%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$10M$5.0M$0Assets 2011: $4,168,458Liabilities 2011: $941,575Net Assets 2011: $3,226,8832011Assets 2012: $4,221,252Liabilities 2012: $685,775Net Assets 2012: $3,535,4772012Assets 2013: $4,308,846Liabilities 2013: $500,821Net Assets 2013: $3,808,0252013Assets 2014: $4,368,034Liabilities 2014: $413,986Net Assets 2014: $3,954,0482014Assets 2015: $4,661,161Liabilities 2015: $674,640Net Assets 2015: $3,986,5212015Assets 2016: $5,788,178Liabilities 2016: $1,376,977Net Assets 2016: $4,411,2012016Assets 2017: $6,382,323Liabilities 2017: $1,443,791Net Assets 2017: $4,938,5322017Assets 2018: $6,940,759Liabilities 2018: $1,532,749Net Assets 2018: $5,408,0102018Assets 2019: $8,029,108Liabilities 2019: $2,495,677Net Assets 2019: $5,533,4312019Assets 2020: $7,425,127Liabilities 2020: $1,450,667Net Assets 2020: $5,974,4602020Assets 2021: $7,671,227Liabilities 2021: $929,656Net Assets 2021: $6,741,5712021Assets 2022: $7,623,371Liabilities 2022: $1,436,084Net Assets 2022: $6,187,2872022Assets 2023: $8,617,400Liabilities 2023: $1,549,880Net Assets 2023: $7,067,5202023

Latest loaded filing

2023

Assets$8,617,400
Liabilities$1,549,880
Net Assets$7,067,520
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $10,075,682Expenses 2011: $9,876,117Net Income 2011: $199,5652011Expenses 2012: $7,209,8662012Revenue 2013: $6,556,870Expenses 2013: $6,444,227Net Income 2013: $112,6432013Revenue 2014: $6,151,546Expenses 2014: $6,053,831Net Income 2014: $97,7152014Revenue 2015: $7,257,711Expenses 2015: $7,041,063Net Income 2015: $216,6482015Revenue 2016: $8,121,912Expenses 2016: $7,697,232Net Income 2016: $424,6802016Revenue 2017: $9,449,788Expenses 2017: $8,922,457Net Income 2017: $527,3312017Revenue 2018: $10,664,777Expenses 2018: $10,195,299Net Income 2018: $469,4782018Revenue 2019: $11,145,018Expenses 2019: $10,898,277Net Income 2019: $246,7412019Revenue 2020: $7,308,989Expenses 2020: $7,530,290Net Income 2020: -$221,3012020Revenue 2021: $7,454,242Expenses 2021: $7,279,103Net Income 2021: $175,1392021Revenue 2022: $10,216,119Expenses 2022: $9,533,810Net Income 2022: $682,3092022Revenue 2023: $11,272,856Expenses 2023: $11,054,063Net Income 2023: $218,7932023

Latest loaded filing

2023

Revenue$11,272,856
Expenses$11,054,063
Net Income$218,793
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.62$1.55$7.07$11.3$11.1$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.62$1.44$6.19$10.2$9.53$0.68
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.67$0.93$6.74$7.45$7.28$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$1.45$5.97$7.31$7.53$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.03$2.50$5.53$11.1$10.9$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$1.53$5.41$10.7$10.2$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.38$1.44$4.94$9.45$8.92$0.53
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$1.38$4.41$8.12$7.70$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$0.67$3.99$7.26$7.04$0.22
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.37$0.41$3.95$6.15$6.05$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.50$3.81$6.56$6.44$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.22$0.69$3.54$7.21
2011Summary only. Only limited summary data is available for this year.$4.17$0.94$3.23$10.1$9.88$0.20
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jan 26, 2022
Return Version
2021v4.0
Gross Receipts
$10,831,671
Mission and Program Overview

Mission

In partnership with families, communities, organizations, states, and the nation, spaulding for children's mission is to assure that all children grow up in safe, permanent families and have the help they need to be successful in life.

In partnership with families, communities, organizations, states and the nation, spaulding for children's mission is to assure that all children grow up in safe, permanent families and have the help they need to be successful in life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,420,880$3,551,706▼ $869,174
Accounts Receivable$1,069,520$1,901,803▲ $832,283
Savings and Temporary Cash Investments$1,328,669$1,328,134▼ $535
Cash and Non-Interest-Bearing Accounts$527,905$522,496▼ $5,409
Prepaid Expenses and Deferred Charges$33,471$34,336▲ $865
Land, Buildings, and Equipment, Net$25,782$17,896▼ $7,886
Total Assets$7,671,227$7,623,371▼ $47,856
Other Assets Total$265,000$267,000▲ $2,000
Liabilities
Accounts Payable and Accrued Expenses$808,574$1,436,084▲ $627,510
Other Liabilities$121,082--
Total Liabilities$929,656$1,436,084▲ $506,428
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,075,045$5,620,829▼ $454,216
Net Assets With Donor Restrictions$666,526$566,458▼ $100,068
Total Net Assets Fund Balance$6,741,571$6,187,287▼ $554,284
Total Liabilities and Net Assets / Fund Balance$7,671,227$7,623,371▼ $47,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,896$182,176$200,072

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$505,764-▼ $114,181-$385,084
2021$424,637-▲ $89,127-$505,764
2020$405,938-▲ $22,699-$424,637
2019$416,509-▼ $4,571-$405,938
2018$412,648-▲ $9,861-$416,509
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Cristina Peixoto Ended 9302022President/ceFT$159,857$159,857
Cristina Peixoto Ended 9302022President/CEO-$159,857$159,857
Kris HennemanVP of InstitFT$121,089$121,089
Tina Bruce EndedVP of FinancFT$117,679$117,679
Melinda LisVP of AcademFT$117,321$117,321
Leslie CohenProject DireFT$104,715$104,715
Melissa JenovaiVP Child/famFT$100,692$100,692

Board Members and Trustees

NameTitle
Bruce HendersonBoard Member
Deborah Peay WilsonBoard Member
Edward LiversidgeBoard Member
Kenneth RiceBoard Member
Kevin EdwardsBoard Member
Rhonda Jordan-phillipsBoard Member
Sheryl Collier EndedBoard Member
Verna GreenBoard Member
Veryl Williams EndedBoard Member
Kristi PlainBoard Presid
Cristina ZatekBoard Secret
Alfred JordanBoard Treasu
Rodenna MigginsBoard Vice P
Deandre Lipscomb SrBard Member
Joanna MiddleditchVP of Financ
Revenue and Support

Revenue Composition

Contributions and Grants
$6,179,217
Program Service Revenue
$3,488,045
Investment Income
$427,324
Other Revenue
$121,533
All Other Contributions
$306,766
Change in Net Assets
$682,309

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Clothing and Household Goods$35,247
Total Noncash Contributions$35,247

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,173,454
Revenue Not Reported on Financial Statements
$42,665
Revenue Not Reported on Form 990
$-1,219,260
Other Revenue Adjustments
$42,665
Total Revenue per Audited Statements
$8,954,194
Total Revenue per Form 990
$10,216,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,861,570
Salaries, Compensation, and Employee Benefits$3,670,240
Total Fundraising Expense$78,657
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,154,786$699,072$44,386$2,898,244
Fees for Services Other$1,553,167$127,516$1,466$1,682,149
Other Employee Benefits$272,246$65,738$10,535$348,519
Occupancy$200,880$55,084$4,142$260,106
Payroll Taxes$172,356$48,676$3,401$224,433
Pension Plan Contributions$155,484$37,544$6,016$199,044
Travel$162,730$4,412$367$167,509
Conferences and Meetings$154,533$6,244-$160,777
Office Expenses$66,412$17,522$2,033$85,967
Information Technology$52,209$3,863$1,008$57,080
Insurance$30,826$13,051$483$44,360
Fees for Service Investment Mgmnt Fees-$42,665-$42,665
All Other Expenses$14,305$16,187$578$31,070
Other Expenses$6,307$23,736$83$30,126
Fees for Services Accounting$21,843$1,376$251$23,470
Depreciation Depletion$6,671$1,215-$7,886
Advertising$4,402-$2,355$6,757
Fees for Services Legal$2,887-$33$2,920
Grants to Domestic Individuals$2,000--$2,000
Total Functional Expenses$8,291,252$1,163,901$78,657$9,533,810

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,533,810
Total Expenses per Audited Statements$9,508,478
Expenses per Audited Statements$9,491,145
Expenses Not Reported on Financial Statements$42,665
Other Expense Adjustments$42,665
Expenses Not Reported on Form 990$17,333
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,371
Fundraising Direct Expenses$17,333
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Fundraiser$45,128$31,371$12,628$18,743
Families in Blo$5,390-$4,705-
Total Events$50,518$31,371$17,333$14,038
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
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

“A final draft of form 990 is presented to the audit committee once it is received from the organization's accounting firm. The committee then reviews the draft form 990 and recommends it to the full board for filing.”

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

“Employees are required to complete conflict of interest disclosure statements annually. Such statements are reviewed by management to identify any potential conflicts.”

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

“The board of directors is responsible for determining and approving the wages of the president and ceo of the organization. The compensation level is determined using guidance from the michigan federation of children and families' salaries and fringe benefit survey report. The board has the objective of setting the compensation level of the ceo in line with compensation levels at other similar organizations. All other employee compensation is set by the ceo, with indirect approval from the board of directors through the budget approval process.”

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

“All other employee compensation is set aby the ceo, with indirect approval from the board of directors through the budget approval process.”

Form 990, Page 6, Part VI, Line 19

“Audit, governing documents, and conflict of interest policy are all available on the organization's website at www.spaulding.org. Form 990 is available to the public on www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Spaulding for Children
EIN
38-1871660
Phone
2484432141
Address
16250 NORTHLAND DRIVE, SOUTHFIELD, MI 48075

Signing Officer

Name
Joanna Middleditch
Title
VP of Finance
Phone
2484430300
Signed
2022-01-26

Organization Details

Principal Officer
Cristina Peixoto Ended 9302022
Formed
1968
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
54
Volunteers
45

Preparer

Firm
Yeo & Yeo Pc
Address
822 CENTENNIAL WAY STE 250, LANSING, MI 48917
Preparer
Bradley M Devries
Phone
5173239500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“In partnership with families, communities, organizations, states and the nation, spaulding for children's mission is to assure that all children grow up in safe, permanent families and have the help they need to be successful in life.”

Form 990, Part IX, Line 11G

“Consultant fees 1,543,082 127,516 1,350 professional fees 10,085 0 116 total 1,553,167 127,516 1,466”

Form 990, Part XI, Line 9

“Direct fundraising expenses 17,333 investment fees -42,665 direct fundraising expenses -17,333 investment fees 42,665”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowments are used to support agency services and consumers including assisting in converting expenses in the adoption program providing scholarships to cover tuition, room and board, fees and associated costs to attend college for present and former children who are or have received services from spaulding for children.”

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

“Direct fundraising expenses 17,333”

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

“INVESTMENT FEES 42,665”

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

“Direct fundraising expenses 17,333”

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

“INVESTMENT FEES 42,665”

Raw XML AppendixShowing 400 of 656 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/ActivityOrMissionDesc0IN PARTNERSHIP WITH FAMILIES, COMMUNITIES, ORGANIZATIONS, STATES AND THE NATION, SPAULDING FOR CHILDREN'S MISSION IS TO ASSURE THAT ALL CHILDREN GROW UP IN SAFE, PERMANENT FAMILIES AND HAVE THE HELP THEY NEED TO BE SUCCESSFUL IN LIFE.
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IRS990/CompensationProcessOtherInd0true
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IRS990/DepreciationDepletionGrp/TotalAmt07886
IRS990/Desc0CHILD AND FAMILY SERVICES (CFS) SPAULDING FOR CHILDREN PROVIDED SERVICES TO APPROXIMATELY 228 CHILDREN/YOUTH THROUGHOUT THE YEAR. 82% OF CHILDREN/YOUTH REACH PERMANENCY. ABOUT 153 FAMILIES ALSO RECEIVED SERVICES. 83% OF FOSTER HOMES WERE RETAINED AND WE COMPLETED JUST UNDER 20 SUPPORT GROUPS THROUGHOUT THE YEAR.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SPAULDING INSTITUTE AND ACADEMY THE ACADEMY AND THE INSTITUTE HAD A TOTAL OF 6 FEDERAL GRANTS OVER THE PAST YEAR. TWO OF THE GRANTS ENDED BY MARCH AND FOUR REMAIN WITH ONGOING WORK. THE ACTIVITIES COMPLETED FOR EACH GRANT RANGED FROM CONDUCTING TRAINING, DEVELOPING CURRICULUM, BUILDING CAPACITY NATIONWIDE, DEVELOPING A KINSHIP PROGRAM AND CONTINUING A MINORITY PROFESSIONAL LEADERSHIP DEVELOPMENT PROGRAM.

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