Civic Intelligence

Comprehensive Therapy Center Inc.

990 • Fiscal year 2019 • EIN 38-2776868

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

2505 Ardmore St SEGrand Rapids, MI 49506-4924

(616) 559-1054

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.40x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.08x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$47,077

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

6th percentile

-28%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

12%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$192,369

Down $75,645 (-28%) from 2018

Net Assets

Down

$115,941

Down $99,365 (-46%) from 2018

Liabilities

Up

$76,428

Up $23,720 (+45%) from 2018

Revenue

Up

$930,104

Up $99,005 (+12%) from 2018

Expenses

Up

$1,029,469

Up $143,931 (+16%) from 2018

Net Income

Down

-$99,365

Down $44,926 (-83%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $99,235Liabilities 2010: $28,566Net Assets 2010: $70,6692010Assets 2011: $84,881Liabilities 2011: $35,469Net Assets 2011: $49,4122011Assets 2012: $109,069Liabilities 2012: $4,944Net Assets 2012: $104,1252012Assets 2013: $192,114Liabilities 2013: $23,031Net Assets 2013: $169,0832013Assets 2014: $174,749Liabilities 2014: $2,129Net Assets 2014: $172,6202014Assets 2015: $195,189Liabilities 2015: $3,136Net Assets 2015: $192,0532015Assets 2016: $206,529Liabilities 2016: $57,131Net Assets 2016: $149,3982016Assets 2017: $324,980Liabilities 2017: $55,235Net Assets 2017: $269,7452017Assets 2018: $268,014Liabilities 2018: $52,708Net Assets 2018: $215,3062018Assets 2019: $192,369Liabilities 2019: $76,428Net Assets 2019: $115,9412019Assets 2020: $242,428Liabilities 2020: $113,519Net Assets 2020: $128,9092020Assets 2021: $298,808Liabilities 2021: $120,139Net Assets 2021: $178,6692021Assets 2022: $306,166Liabilities 2022: $330,866Net Assets 2022: -$24,7002022Assets 2023: $408,867Liabilities 2023: $176,143Net Assets 2023: $232,7242023Assets 2024: $207,478Liabilities 2024: $209,982Net Assets 2024: -$2,5042024

Highlighted filing

2019

Assets$192,369
Liabilities$76,428
Net Assets$115,941

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $561,0052010Revenue 2011: $561,049Expenses 2011: $582,306Net Income 2011: -$21,2572011Expenses 2012: $658,3562012Revenue 2013: $884,710Expenses 2013: $819,752Net Income 2013: $64,9582013Revenue 2014: $801,759Expenses 2014: $798,222Net Income 2014: $3,5372014Revenue 2015: $908,375Expenses 2015: $888,942Net Income 2015: $19,4332015Revenue 2016: $923,908Expenses 2016: $937,293Net Income 2016: -$13,3852016Revenue 2017: $990,725Expenses 2017: $877,815Net Income 2017: $112,9102017Revenue 2018: $831,099Expenses 2018: $885,538Net Income 2018: -$54,4392018Revenue 2019: $930,104Expenses 2019: $1,029,469Net Income 2019: -$99,3652019Revenue 2020: $965,824Expenses 2020: $952,856Net Income 2020: $12,9682020Revenue 2021: $1,379,249Expenses 2021: $1,329,489Net Income 2021: $49,7602021Revenue 2022: $1,279,491Expenses 2022: $1,482,860Net Income 2022: -$203,3692022Revenue 2023: $1,636,061Expenses 2023: $1,378,637Net Income 2023: $257,4242023Revenue 2024: $1,168,425Expenses 2024: $1,403,653Net Income 2024: -$235,2282024

Highlighted filing

2019

Revenue$930,104
Expenses$1,029,469
Net Income-$99,365
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.1
Gross Receipts
$931,633
Mission and Program Overview

Mission

To provide speech and language pathology, sensory and motor therapies to west michigan children and adults with special needs.

To provide services to developmentally delayed children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$165,900$139,238▼ $26,662
Cash and Non-Interest-Bearing Accounts$102,114$49,313▼ $52,801
Land, Buildings, and Equipment, Net$0$3,818▲ $3,818
Total Assets$268,014$192,369▼ $75,645
Liabilities
Accounts Payable and Accrued Expenses$52,708$76,428▲ $23,720
Total Liabilities$52,708$76,428▲ $23,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$215,306$115,941▼ $99,365
Total Net Assets Fund Balance$215,306$115,941▼ $99,365
Total Liabilities and Net Assets / Fund Balance$268,014$192,369▼ $75,645

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,818$956$4,774

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017----$47,277
2016----$47,277
2015----$47,277
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Peter CarinoFormer Executive DirectorFT$47,077$47,077
Revenue and Support

Revenue Composition

Contributions and Grants
$72,276
Program Service Revenue
$845,991
Investment Income
$1,154
Other Revenue
$10,683
All Other Contributions
$72,276
Change in Net Assets
$-99,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$873,778
Other Expenses$155,691
Total Fundraising Expense$33,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$653,457$75,469$25,849$754,775
Payroll Taxes$57,761$6,671$2,285$66,717
Other Employee Benefits$45,267$5,228$1,791$52,286
Occupancy$20,197$13,465-$33,662
All Other Expenses$15,995$7,040-$23,035
Insurance$7,241$14,701-$21,942
Fees for Services Other$4,496$11,194$125$15,815
Advertising$8,250-$1,125$9,375
Other Expenses$6,156$770$770$7,696
Office Expenses$5,961$689$236$6,886
Travel$2,135$33-$2,168
Depreciation Depletion$956--$956
Interest-$884-$884
Conferences and Meetings$666--$666
Total Functional Expenses$858,280$137,622$33,567$1,029,469
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,755
Fundraising Direct Expenses$1,529
Professional Fundraising Fees$0
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
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 A, Line 2

A member of the board of directors, ann tarr is the sister of the excutive director.

Form 990, Part VI, Section B, Line 11B

The organization's board of directors receives a copy of form 990 before submission to the internal revenue service and reviews the entire tax return before it is filed.

Form 990, Part VI, Section B, Line 12C

A compliance officer has been designated and is familiar with the rules and regulations required to carry out the assignment.

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

The executive committee of the board of directors sets the executive directors compensation based on market study and the ability of the organization to pay. The executive directors compensation is under the market level of compensation.

Form 990, Part VI, Section C, Line 19

Documents are available to the public at business office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Comprehensive Therapy Center
EIN
38-2776868
Phone
6165591054
Address
2505 ARDMORE ST SE, GRAND RAPIDS, MI 49506-4924

Signing Officer

Name
Summer Wright
Title
Interim Director
Phone
6165591054
Signed
2020-11-10

Organization Details

Principal Officer
Summer Wright
Formed
1987
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
60
Volunteers
50
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IRS990/OtherExpensesGrp/TotalAmt37696
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt06457
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06457
IRS990/OtherRevenueTotalAmt06457
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025849
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075469
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0653457
IRS990/OtherSalariesAndWagesGrp/TotalAmt0754775
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02285
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06671
IRS990/PayrollTaxesGrp/ProgramServicesAmt057761
IRS990/PayrollTaxesGrp/TotalAmt066717
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUMMER WRIGHT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0THERAPY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0845991
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0845991
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050014
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01809
IRS990/PYOtherExpensesAmt0128134
IRS990/PYOtherRevenueAmt018382
IRS990/PYProgramServiceRevenueAmt0760894
IRS990/PYRevenuesLessExpensesAmt0-54439
IRS990/PYSalariesCompEmpBnftPaidAmt0757404
IRS990/PYTotalExpensesAmt0885538
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0831099
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-99365
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0845991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt072276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt050014
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt046353
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt054101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0293835
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07611
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01809
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01983
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0387
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012763
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95840
IRS990ScheduleA/PublicSupportPY170Pct00.98200
IRS990ScheduleA/PublicSupportTotal170Amt0293835
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt072276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt050014
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt046353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt054101
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0293835
IRS990ScheduleA/TotalSupportAmt0306598
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt047277
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt047277
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt047277
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03818
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0956
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04774
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03818
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt047077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PETER CARINO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt047077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A MEMBER OF THE BOARD OF DIRECTORS, ANN TARR IS THE SISTER OF THE EXCUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD OF DIRECTORS RECEIVES A COPY OF FORM 990 BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE AND REVIEWS THE ENTIRE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPLIANCE OFFICER HAS BEEN DESIGNATED AND IS FAMILIAR WITH THE RULES AND REGULATIONS REQUIRED TO CARRY OUT THE ASSIGNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SETS THE EXECUTIVE DIRECTORS COMPENSATION BASED ON MARKET STUDY AND THE ABILITY OF THE ORGANIZATION TO PAY. THE EXECUTIVE DIRECTORS COMPENSATION IS UNDER THE MARKET LEVEL OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0268014
IRS990/TotalAssetsEOYAmt0192369
IRS990/TotalAssetsGrp/BOYAmt0268014
IRS990/TotalAssetsGrp/EOYAmt0192369
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt072276

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.21$0.00$1.17$1.40$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.18$0.23$1.64$1.38$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.33$0.02$1.28$1.48$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.12$0.18$1.38$1.33$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.11$0.13$0.97$0.95$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.08$0.12$0.93$1.03$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.05$0.22$0.83$0.89$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.06$0.27$0.99$0.88$0.11
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.21$0.06$0.15$0.92$0.94$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.19$0.91$0.89$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.80$0.80$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.19$0.02$0.17$0.88$0.82$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.10$0.66
2011Summary only. Only limited summary data is available for this year.$0.08$0.04$0.05$0.56$0.58$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.03$0.07$0.56
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits