Civic Intelligence

Spaulding for Children

990 • Fiscal year 2020 • EIN 38-1871660

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 22, 2021

16250 Northland DriveSouthfield, MI 48075

(248) 443-2141

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.20x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.20x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

29th percentile

-3.0%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$181,440

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

9th percentile

-7.5%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

12th percentile

-34%

Faster revenue growth than 12% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$7,425,127

Down $603,981 (-7.5%) from 2019

Net Assets

Up

$5,974,460

Up $441,029 (+8.0%) from 2019

Liabilities

Down

$1,450,667

Down $1,045,010 (-42%) from 2019

Revenue

Down

$7,308,989

Down $3,836,029 (-34%) from 2019

Expenses

Down

$7,530,290

Down $3,367,987 (-31%) from 2019

Net Income

Down

-$221,301

Down $468,042 (-190%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

Highlighted filing

2020

Assets$7,425,127
Liabilities$1,450,667
Net Assets$5,974,460

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

Highlighted filing

2020

Revenue$7,308,989
Expenses$7,530,290
Net Income-$221,301
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 22, 2021
Return Version
2019v5.0
Gross Receipts
$8,409,178
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$3,114,546$3,717,600▲ $603,054
Savings and Temporary Cash Investments$874,472$1,324,437▲ $449,965
Accounts Receivable$3,145,081$1,267,050▼ $1,878,031
Cash and Non-Interest-Bearing Accounts$533,589$777,137▲ $243,548
Prepaid Expenses and Deferred Charges$63,375$52,369▼ $11,006
Land, Buildings, and Equipment, Net$36,045$23,534▼ $12,511
Total Assets$8,029,108$7,425,127▼ $603,981
Other Assets Total$262,000$263,000▲ $1,000
Liabilities
Accounts Payable and Accrued Expenses$2,378,492$927,552▼ $1,450,940
Other Liabilities-$523,115-
Deferred Revenue$117,185--
Total Liabilities$2,495,677$1,450,667▼ $1,045,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,864,665$5,295,479▲ $430,814
Net Assets With Donor Restrictions$668,766$678,981▲ $10,215
Total Net Assets Fund Balance$5,533,431$5,974,460▲ $441,029
Total Liabilities and Net Assets / Fund Balance$8,029,108$7,425,127▼ $603,981

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$23,534$164,706$188,240

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$416,509-▲ $15,440-$425,949
2018$412,648-▲ $9,861-$416,509
2017$398,377-▲ $18,271-$412,648
2016$2,348,887-▲ $13,204-$398,377
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cristina PeixotoPresident/ceFT$140,483$40,957$181,440
Cristina PeixotoPresident/CEO-$140,483$40,957$181,440
Tina BruceVP of FinancFT$108,759$18,260$127,019
Melinda LisVP of AcademFT$109,184$2,600$111,784

Board Members and Trustees

NameTitle
Crystal SmithBoard Member
Edward LiversidgeBoard Member
Joanne NicholsonBoard Member
Kenneth Rice EndedBoard Member
Mable Jones EndedBoard Member
Rhonda Jordan-phillipsBoard Member
Rodenna Hardison-miggins EndedBoard Member
Sandra KentBoard Member
Sheryl CollierBoard Member
Ursula Graham EndedBoard Member
Verna GreenBoard Member
Veryl WilliamsBoard Member
Willie SmithBoard Member
Bruce HendersonBoard Presid
Cristina ZatekBoard Secret
Alfred JordanBoard Treasu
Kristi PlainBoard Vice P
Deandre Lipscomb SrBard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Marcia CiprianiVideography24537 MARTEL DRIVE, Farmington Hills, MI 48335$268,500
-Consultation43422 WEST OAKS DR 306, Novi, MI 48377$101,346
Revenue and Support

Revenue Composition

Contributions and Grants
$4,586,002
Program Service Revenue
$2,635,230
Investment Income
$-9,486
Other Revenue
$97,243
All Other Contributions
$404,117
Change in Net Assets
$-221,301

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 Amount
Other Non Cash Contri Table1$46,642
Total Noncash Contributions1$46,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,308,989
Revenue Not Reported on Form 990
$640,170
Total Revenue per Audited Statements
$7,949,159
Total Revenue per Form 990
$7,308,989
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,163,853
Salaries, Compensation, and Employee Benefits$3,362,437
Total Fundraising Expense$89,238
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,935,555$343,653$38,362$2,317,570
Fees for Services Other$910,069$10,727$9,135$929,931
Other Employee Benefits$382,746$101,876$15,307$499,929
Current Officers, Directors, Trustees, and Key Employees-$318,367-$318,367
Occupancy$196,351$59,462$4,223$260,036
Payroll Taxes$163,738$59,866$2,967$226,571
Office Expenses$134,238$14,904$4,020$153,162
Travel$118,871$837$226$119,934
Information Technology$48,943$13,321$1,217$63,481
Other Expenses$47,253$5,136$2,139$54,528
Insurance$31,730$11,305$488$43,523
All Other Expenses$13,912$16,597$5,855$36,364
Fees for Service Investment Mgmnt Fees-$22,160-$22,160
Fees for Services Accounting-$21,200-$21,200
Depreciation Depletion$4,981$7,530-$12,511
Advertising$3,653$425$5,134$9,212
Grants to Domestic Individuals$4,000--$4,000
Fees for Services Legal-$3,353-$3,353
Conferences and Meetings$1,085$1,663$165$2,913
Total Functional Expenses$6,379,739$1,061,313$89,238$7,530,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,530,290
Total Expenses per Form 990$7,530,290
Total Expenses per Audited Statements$7,508,130
Expenses Not Reported on Form 990$-22,160
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
Refundable Advance - Ppp Loan$435,602
Deferred Inflows$87,513
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
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
Tina Bruce
Title
VP of Finance
Phone
2484430300
Signed
2021-02-22

Organization Details

Principal Officer
Cristina Peixoto
Formed
1968
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
58
Volunteers
43

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, Page 2, Part III, Line 4A

Child and family services spaulding for children kept children from entering foster care by teaching and supporting 49 parents to safely care for them in their homes. We provided foster care services to 130 children, licensed 6 new foster homes, placed 53 children who were entering foster care. Child and family services supported and empowered 11 families to overcome their challenges and eliminated safety concerns so that their children could be safely reunited with them. We found permanent families for 17 children and youth who needed one; they are now thriving in the care of their adoptive families. As of september 30, 2019, we were placing youth in 32 different foster homes and 34 relative homes in hopes to build stronger families and communities. We also matched 10 children awaiting adoption with prospective families and renewed the agency's child placing agency. Held our first webinar on transracial adoption and black lives matter movement with over 853 participants.

Form 990, Page 2, Part III, Line 4B

Institute we conducted the hospital-based adoption services (hbass)project to coordinate training to improve hospital-based adoption support services for pregnant and expectant mothers. The understanding infant adoption training curriculum was used to help build and develop the capacity of 3,699 individuals in approximately 1,850 hospitals in 41 states. The critical on-going resource family education (core-teen) developed a state-of-the-art training program to equip resource parents to meet the needs of older youth who have moderate to severe emotional and behavioral challenges. The curriculum has been piloted and rigorously evaluated in three states (florida, pennsylvania, & tennessee) and one tribe (eastern band of cherokee, nc). Academy the national training and development curriculum (ntdc) was able to implement the curriculum into 7 states, 1 tribal nation and 3 agencies that serve families who want to adopt via the private domestic process or intercountry. The project was able to pivot to allow a curriculum designed for classroom-based training to be successful when done remotely. In addition to the pilot sites, maine and the virgin islands have decided to implement ntdc as their primary training for prospective foster and adoptive parents. The national quality improvement center for support and preservation (qic- ag) was granted an additional year from the children's bureau and used this time to expand its technical support and dissemination of products to help sites across the country augment the scope, quality and accessibility of post permanency services. The qic-ag continued to partner with six of the original eight pilot sites to enhance their continuum of services offered to adoptive or guardianship families. These sites include illinois, vermont, tennessee, wisconsin, winnebago tribe of nebraska and catawba county, north carolina. The qic-ag also brought on two new sites, maryland and north dakota. The qic-ag created a podcast series that highlights key messages that offer a simple yet meaningful call to action to the child welfare community and allied professionals about the importance of supporting families who are moving toward or who have achieved permanence. The minority professional leadership development (mpld) had the second cohort of 15 fellows complete the year-long program. Many of the mpld fellows and alumni have been featured in articles and asked to present at various conferences related to the work that they did during the fellowship. In its third year, the project has already received applications from 33 different states and has had fellows in the program from 24 different states, tribes or territories. The third cohort of 16 fellows was selected and began the program with a graduation date planned for september 2021.

Form 990, Part IX, Line 11G

Consultant fees 878,247 5,837 8,616 professional fees 31,822 4,890 519 total 910,069 10,727 9,135

Form 990, Part XI, Line 9

Investment fees -22,160 investment fees 22,160

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

INVESTMENT FEES -22,160

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

INVESTMENT FEES -22,160

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESID
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01739182
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1895233

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $5M-$10M nonprofits