Civic Intelligence

Child and Family Charities

EIN 38-2118108 • 501(c)3 • Lansing, MI

Profile

To help protect children by strengthening their families, promoting healthy personality development and restoring positive social interaction among family members. To offer a broad program of child welfare services and to work with the community on those programs.

4287 Five Oaks DriveLansing, MI 48911

www.childandfamily.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.18x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

87th percentile

46%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

50th percentile

$187,417

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

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

Asset Growth

96th percentile

76%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

76%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$23,486,174

Up $10,147,764 (+76%) from 2023

Liabilities

Up

$3,388,848

Up $1,205,726 (+55%) from 2023

Net Assets

Up

$20,097,326

Up $8,942,038 (+80%) from 2023

Revenue

Up

$18,922,416

Up $8,155,988 (+76%) from 2023

Expenses

Up

$10,264,908

Up $1,174,034 (+13%) from 2023

Net Income

Up

$8,657,508

Up $6,981,954 (+417%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $3,736,708Liabilities 2011: $1,798,701Net Assets 2011: $1,938,0072011Assets 2012: $3,567,198Liabilities 2012: $1,652,989Net Assets 2012: $1,914,2092012Assets 2013: $3,575,810Liabilities 2013: $1,895,361Net Assets 2013: $1,680,4492013Assets 2014: $4,466,123Liabilities 2014: $2,194,237Net Assets 2014: $2,271,8862014Assets 2015: $4,111,421Liabilities 2015: $1,748,280Net Assets 2015: $2,363,1412015Assets 2016: $4,292,499Liabilities 2016: $1,568,949Net Assets 2016: $2,723,5502016Assets 2017: $4,380,147Liabilities 2017: $1,449,779Net Assets 2017: $2,930,3682017Assets 2018: $4,010,148Liabilities 2018: $1,320,384Net Assets 2018: $2,689,7642018Assets 2019: $4,146,005Liabilities 2019: $1,210,422Net Assets 2019: $2,935,5832019Assets 2020: $5,026,724Liabilities 2020: $1,167,555Net Assets 2020: $3,859,1692020Assets 2021: $8,581,370Liabilities 2021: $1,032,689Net Assets 2021: $7,548,6812021Assets 2022: $10,607,754Liabilities 2022: $1,459,145Net Assets 2022: $9,148,6092022Assets 2023: $13,338,410Liabilities 2023: $2,183,122Net Assets 2023: $11,155,2882023Assets 2024: $23,486,174Liabilities 2024: $3,388,848Net Assets 2024: $20,097,3262024

Highlighted filing

2024

Assets$23,486,174
Liabilities$3,388,848
Net Assets$20,097,326

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $3,399,560Expenses 2011: $3,383,887Net Income 2011: $15,6732011Revenue 2012: $3,603,074Expenses 2012: $3,626,872Net Income 2012: -$23,7982012Revenue 2013: $3,886,840Expenses 2013: $3,857,803Net Income 2013: $29,0372013Revenue 2014: $5,511,920Expenses 2014: $4,921,938Net Income 2014: $589,9822014Revenue 2015: $5,908,631Expenses 2015: $5,817,478Net Income 2015: $91,1532015Revenue 2016: $6,029,796Expenses 2016: $5,669,595Net Income 2016: $360,2012016Revenue 2017: $6,303,571Expenses 2017: $6,099,965Net Income 2017: $203,6062017Revenue 2018: $6,237,881Expenses 2018: $6,473,981Net Income 2018: -$236,1002018Revenue 2019: $7,033,990Expenses 2019: $6,791,820Net Income 2019: $242,1702019Revenue 2020: $7,790,256Expenses 2020: $6,875,947Net Income 2020: $914,3092020Revenue 2021: $11,594,270Expenses 2021: $7,897,919Net Income 2021: $3,696,3512021Revenue 2022: $10,026,438Expenses 2022: $7,938,980Net Income 2022: $2,087,4582022Revenue 2023: $10,766,428Expenses 2023: $9,090,874Net Income 2023: $1,675,5542023Revenue 2024: $18,922,416Expenses 2024: $10,264,908Net Income 2024: $8,657,5082024

Highlighted filing

2024

Revenue$18,922,416
Expenses$10,264,908
Net Income$8,657,508

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.5$3.39$20.1$18.9$10.3$8.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$2.18$11.2$10.8$9.09$1.68
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$1.46$9.15$10.0$7.94$2.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.58$1.03$7.55$11.6$7.90$3.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$1.17$3.86$7.79$6.88$0.91
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$1.21$2.94$7.03$6.79$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$1.32$2.69$6.24$6.47$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$1.45$2.93$6.30$6.10$0.20
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$1.57$2.72$6.03$5.67$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$1.75$2.36$5.91$5.82$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.47$2.19$2.27$5.51$4.92$0.59
2013Detailed filing. Detailed filing data is available for this year.$3.58$1.90$1.68$3.89$3.86$0.03
2012Summary only. Only limited summary data is available for this year.$3.57$1.65$1.91$3.60$3.63$0.02
2011Summary only. Only limited summary data is available for this year.$3.74$1.80$1.94$3.40$3.38$0.02
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
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 16, 2023
Return Version
2022v5.0
Gross Receipts
$10,820,007
Mission and Program Overview

Mission

To help protect children by strengthening their families, promoting healthy personality development and restoring positive social interaction among family members. To offer a broad program of child welfare services and to work with the community on those programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,989,231$2,384,619▼ $604,612
Land, Buildings, and Equipment, Net$2,460,302$2,314,769▼ $145,533
Savings and Temporary Cash Investments$29,468$2,140,275▲ $2,110,807
Cash and Non-Interest-Bearing Accounts$1,710,106$1,992,967▲ $282,861
Accounts Receivable$667,714$508,316▼ $159,398
Pledges and Grants Receivable$374,396$314,469▼ $59,927
Prepaid Expenses and Deferred Charges$112,346$90,573▼ $21,773
Total Assets$8,581,370$10,607,754▲ $2,026,384
Other Assets Total$237,807$861,766▲ $623,959
Liabilities
Accounts Payable and Accrued Expenses$508,945$780,080▲ $271,135
Other Liabilities$493,510$679,065▲ $185,555
Mortgage Notes Payable Secured by Investment Property$30,234--
Total Liabilities$1,032,689$1,459,145▲ $426,456
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,662,826$6,098,130▲ $435,304
Net Assets With Donor Restrictions$1,885,855$3,050,479▲ $1,164,624
Total Net Assets Fund Balance$7,548,681$9,148,609▲ $1,599,928
Total Liabilities and Net Assets / Fund Balance$8,581,370$10,607,754▲ $2,026,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,730,261$1,764,494$3,494,755
Equipment$103,570$247,328$350,898
Other Land Buildings$230,259$115,277$345,536
Land$250,679-$250,679
Other Assets Org$271,252--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,989,231-▼ $484,612-$2,384,619
2021$63,689$2,856,893▲ $68,648-$2,989,230
2020$58,200-▲ $5,489-$63,689
2019$51,161$700▲ $6,339-$58,200
2018$53,562$700--$51,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie ThomasmaChief ExecutFT$142,184$28,089$170,273
Julie ThomasmaChief Executive Off.-$142,184$28,089$170,273
Ahmad KabeerFinance DireFT$116,318$22,309$138,627
Andrea CalabreseCOOFT$101,780$12,457$114,237

Board Members and Trustees

NameTitle
Susan DevonPresident
Ashleigh AshbrookDirector
Carol HorowitzDirector
Chad JordanDirector
David ThomasDirector
Heidi KaiserDirector
Ian RichardsonDirector
Jessica StarksDirector
Michele HoffmanDirector
Molly PoormanDirector
Shea BryantDirector
Tracey TaylorDirector
Derek MillerAt-large Mem
Stanley ChaseSecretary
Anthony ZaleTreasurer
Sam Hosey JrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$9,696,543
Program Service Revenue
$181,812
Investment Income
$-1,306
Other Revenue
$149,389
All Other Contributions
$3,775,623
Change in Net Assets
$2,087,458

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$1,756,268
Total Noncash Contributions$1,756,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,026,438
Revenue Not Reported on Form 990
$-283,798
Total Revenue per Audited Statements
$9,742,640
Total Revenue per Form 990
$10,026,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,593,112
Other Expenses$3,345,868
Total Fundraising Expense$459,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,775,613$440,034$141,571$3,357,218
Other Employee Benefits$559,900$83,319$20,040$663,259
Occupancy$484,785$23,144$24,501$532,430
Payroll Taxes$246,330$24,092$11,744$282,166
Fees for Services Other$233,303-$15,866$249,169
Current Officers, Directors, Trustees, and Key Employees$140,775$22,318$7,180$170,273
Depreciation Depletion$145,768$8,422-$154,190
Pension Plan Contributions$101,520$15,082$3,594$120,196
Travel$115,749$2,163$736$118,648
Office Expenses$79,730$7,048$7,341$94,119
Advertising$8,712$99$56,353$65,164
Conferences and Meetings$38,061$14,472$9,552$62,085
Information Technology$35,708$7,493$10,756$53,957
Other Expenses$31,323$7,467$1,916$40,706
Fees for Services Accounting$26,038$7,162-$33,200
Interest$3,752$171$4,115$8,038
Fees for Services Legal-$6,283-$6,283
Total Functional Expenses$6,783,867$695,898$459,215$7,938,980

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,142,712
Expenses per Audited Statements$7,938,980
Total Expenses per Form 990$7,938,980
Expenses Not Reported on Form 990$203,732
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$284,392
Fundraising Direct Expenses$140,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Red Nose Ruckus$284,392$284,392$140,000$144,392
Total Events$284,392$284,392$140,000$144,392
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Foster Care Payable$309,768
Other Postretirement Benefit$210,463
Refundable Advance$158,834
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, Page 6, Part VI, Line 11B

The form 990 is provided to the finance director, chief executive officer, and board of directors for review and approval prior to being filed.

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

All employees are given a copy of the "ethical conduct and conflict of interest policy- and have to sign, acknowledging that they have read and understand the policy.

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

The personnel committee chairperson initiates a performance evaluation of the executive director each year. This includes a paper survey that is sent to each board member. The personnel committee chairperson synthesizes the information and produces a written evaluation report. The agency provides the board with a copy of the michigan federation for children and families annual fringe benefit and salary survey, a report which details high-average-low wages and benefits from over 60 member agencies statewide, including executive compensation, and is tiered based on agency budget-size and total number of employees. The full board discusses the evaluation, and the executive committee votes to determine the executive director's compensation package.

Form 990, Page 6, Part VI, Line 19

Annually, the agency's form 990 tax return is filed with the internal revenue service through the organization's external financial audit firm and is made available to the public through websites such as guidestar. Information about programs and services is frequently distributed through quarterly newsletters, special mailings and public announcements, and public speaking engagements. The organization's webpage includes a downloadable version of the most recent annual report which includes a full overview of the organization, names of board members, senior management staff, service performance, and key financial information.

Filing and Contact Details

Filer

Filer Name
Child and Family Charities
EIN
38-2118108
Phone
5178824000
Address
4287 FIVE OAKS DRIVE, LANSING, MI 48911

Signing Officer

Name
Julie Thomasma
Title
Chief Executive Off.
Phone
5178824000
Signed
2023-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Thomasma
Formed
1971
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
138
Volunteers
1,500

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

To help protect children by strengthening their families, promoting healthy personality development and restoring positive social interaction among family members. To offer a broad program of child welfare services and to work with the community on those programs.

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

Teen court and home based treatment: teen court is a juvenile justice diversion program which serves young first-time offenders who have committed a minor offense. Home based adolescent treatement provides in-home behavioral health services to adolescents with mental health and substance use disorders. Total expenses: 295,737 child abuse prevention: primary services include family growth center, community outreach & public awareness,medicaid outreach, and foster care supportive visitation. Total expenses: 311,725 higher ground and t.r.u.e.: higher ground provides crisis intervention, non-residential/prevention counseling, case managment, and if necessary, temporary housing shelter for youth ages 12 to 17 and their families. T.r.u.e. (teens respecting and understanding each other) is a support and activity based group that provides help and guidance to lesbian, gay, bisexual, transgender, and questioning youth between the ages of 14 and 18. Total expenses: 354,455 crossroads: voluntary transitional living program for young people who are unable to live at home. Total expenses: 761,888 street outreach program: provides homeless youth immediate access to services. Total expenses: 160,619 housing young families: program for young people, ages 17 through 21, who are without permanent safe and stable housing and are either pregnant, parenting, or both. Total expenses: 202,789 rapid rehousing: provides joint transitional housing and repaid rehousing for homeless and vulnerable youth and their children. Total expenses: 180,257 operation good cheer: program that provides christmas gifts to children in foster care and has them delivered all over the state by way of airplanes. Total expenses: 1,202,342

Form 990, Part XI, Line 9

Fundraising event expenses on part viii line 8b 140,000 fundraising event expenses on part viii line 8b -140,000

Financial Statement Notes

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

Fundraising event expenses on part viii line 8b 140,000

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

Fundraising event expenses on part viii line 8b 140,000

Raw XML AppendixShowing 400 of 645 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/Desc0CHILD WELFARE SERVICES, WHICH INTEGRATES BOTH THE FOSTER CARE AND ADOPTION PROGRAMS. TOTAL EXPENSES: 1,981,989 FOSTER CARE: THE FOSTER CARE PROGRAM SERVES CHILDREN WHO ARE REMOVED FROM THEIR HOMES DUE TO ABUSE OR NEGLECT. FOSTER CARE IS PROVIDED BY FAMILIES RECRUITED, TRAINED, LICENSED, AND SUPPORTED BY THE AGENCY. ADOPTION: THE ADOPTION PROGRAM PLACES CHILDREN IN PERMANENT HOMES AFTER PARENTAL RIGHTS HAVE BEEN TERMINATED.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ANGEL HOUSE: PROVIDES RESIDENTIAL CARE AND SUPPORT TO PREGNANT AND PARENTING GIRLS IN THE FOSTER CARE SYSTEM. TOTAL EXPENSES: 634,736
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IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY SERVICES: SERVICES TO PROVIDE CONFIDENTIAL PRIVATE OUTPATIENT COUNSELING, INCLUDING SUBSTANCE ABUSE COUNSELING. TRAINED PROFESSIONAL SOCIAL WORKERS COUNSEL CHILDREN, ADULTS, COUPLES, AND FAMILIES. EMPLOYEE ASSISTANCE AND OUTREACH COUNSELING SERVICES ARE ALSO PROVIDED. TOTAL EXPENSES: 761,062
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0761062
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TEEN COURT AND HOME BASED TREATMENT: TEEN COURT IS A JUVENILE JUSTICE DIVERSION PROGRAM WHICH SERVES YOUNG FIRST-TIME OFFENDERS WHO HAVE COMMITTED A MINOR OFFENSE. HOME BASED ADOLESCENT TREATEMENT PROVIDES IN-HOME BEHAVIORAL HEALTH SERVICES TO ADOLESCENTS WITH MENTAL HEALTH AND SUBSTANCE USE DISORDERS. TOTAL EXPENSES: 295,737 CHILD ABUSE PREVENTION: PRIMARY SERVICES INCLUDE FAMILY GROWTH CENTER, COMMUNITY OUTREACH & PUBLIC AWARENESS,MEDICAID OUTREACH, AND FOSTER CARE SUPPORTIVE VISITATION. TOTAL EXPENSES: 311,725 HIGHER GROUND AND T.R.U.E.: HIGHER GROUND PROVIDES CRISIS INTERVENTION, NON-RESIDENTIAL/PREVENTION COUNSELING, CASE MANAGMENT, AND IF NECESSARY, TEMPORARY HOUSING SHELTER FOR YOUTH AGES 12 TO 17 AND THEIR FAMILIES. T.R.U.E. (TEENS RESPECTING AND UNDERSTANDING EACH OTHER) IS A SUPPORT AND ACTIVITY BASED GROUP THAT PROVIDES HELP AND GUIDANCE TO LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUESTIONING YOUTH BETWEEN THE AGES OF 14 AND 18. TOTAL EXPENSES: 354,455 CROSSROADS: VOLUNTARY TRANSITIONAL LIVING PROGRAM FOR YOUNG PEOPLE WHO ARE UNABLE TO LIVE AT HOME. TOTAL EXPENSES: 761,888 STREET OUTREACH PROGRAM: PROVIDES HOMELESS YOUTH IMMEDIATE ACCESS TO SERVICES. TOTAL EXPENSES: 160,619 HOUSING YOUNG FAMILIES: PROGRAM FOR YOUNG PEOPLE, AGES 17 THROUGH 21, WHO ARE WITHOUT PERMANENT SAFE AND STABLE HOUSING AND ARE EITHER PREGNANT, PARENTING, OR BOTH. TOTAL EXPENSES: 202,789 RAPID REHOUSING: PROVIDES JOINT TRANSITIONAL HOUSING AND REPAID REHOUSING FOR HOMELESS AND VULNERABLE YOUTH AND THEIR CHILDREN. TOTAL EXPENSES: 180,257 OPERATION GOOD CHEER: PROGRAM THAT PROVIDES CHRISTMAS GIFTS TO CHILDREN IN FOSTER CARE AND HAS THEM DELIVERED ALL OVER THE STATE BY WAY OF AIRPLANES. TOTAL EXPENSES: 1,202,342
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