Civic Intelligence

Childrens Assessment Center

990 • Fiscal year 2014 • EIN 38-3042396

Oct 01, 2013 to Sep 30, 2014 • Filed on Nov 13, 2014

901 Michigan Street NEGrand Rapids, MI 49503

(616) 336-5160

Siviq Scores

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

Liabilities / Assets

54th percentile

0.07x

Higher debt load relative to assets than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.06x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

32nd percentile

-2.7%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$82,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

34th percentile

-2.0%

Faster asset growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

42nd percentile

1.1%

Faster revenue growth than 42% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$718,893

Down $15,016 (-2.0%) from 2013

Net Assets

Down

$671,265

Down $22,518 (-3.2%) from 2013

Liabilities

Up

$47,628

Up $7,502 (+19%) from 2013

Revenue

Up

$845,531

Up $8,874 (+1.1%) from 2013

Expenses

Up

$868,049

Up $54,520 (+6.7%) from 2013

Net Income

Down

-$22,518

Down $45,646 (-197%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $724,837Liabilities 2011: $55,849Net Assets 2011: $668,9882011Assets 2012: $724,341Liabilities 2012: $53,686Net Assets 2012: $670,6552012Assets 2013: $733,909Liabilities 2013: $40,126Net Assets 2013: $693,7832013Assets 2014: $718,893Liabilities 2014: $47,628Net Assets 2014: $671,2652014Assets 2015: $588,451Liabilities 2015: $35,380Net Assets 2015: $553,0712015Assets 2016: $1,566,165Liabilities 2016: $926,743Net Assets 2016: $639,4222016Assets 2017: $4,616,670Liabilities 2017: $1,325,284Net Assets 2017: $3,291,3862017Assets 2018: $3,917,462Liabilities 2018: $308,726Net Assets 2018: $3,608,7362018Assets 2019: $3,849,826Liabilities 2019: $168,869Net Assets 2019: $3,680,9572019Assets 2020: $3,825,822Liabilities 2020: $166,058Net Assets 2020: $3,659,7642020Assets 2021: $3,527,900Liabilities 2021: $77,306Net Assets 2021: $3,450,5942021Assets 2022: $3,415,612Liabilities 2022: $93,304Net Assets 2022: $3,322,3082022Assets 2023: $3,189,389Liabilities 2023: $165,850Net Assets 2023: $3,023,5392023Assets 2024: $3,565,619Liabilities 2024: $184,041Net Assets 2024: $3,381,5782024

Highlighted filing

2014

Assets$718,893
Liabilities$47,628
Net Assets$671,265

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $848,2552011Expenses 2012: $846,7342012Revenue 2013: $836,657Expenses 2013: $813,529Net Income 2013: $23,1282013Revenue 2014: $845,531Expenses 2014: $868,049Net Income 2014: -$22,5182014Revenue 2015: $839,444Expenses 2015: $957,638Net Income 2015: -$118,1942015Revenue 2016: $1,166,027Expenses 2016: $1,079,676Net Income 2016: $86,3512016Revenue 2017: $3,823,801Expenses 2017: $1,171,837Net Income 2017: $2,651,9642017Revenue 2018: $1,641,250Expenses 2018: $1,323,900Net Income 2018: $317,3502018Revenue 2019: $1,533,433Expenses 2019: $1,461,212Net Income 2019: $72,2212019Revenue 2020: $1,603,012Expenses 2020: $1,624,205Net Income 2020: -$21,1932020Revenue 2021: $1,434,319Expenses 2021: $1,675,374Net Income 2021: -$241,0552021Revenue 2022: $1,675,085Expenses 2022: $1,803,371Net Income 2022: -$128,2862022Revenue 2023: $1,632,040Expenses 2023: $1,886,811Net Income 2023: -$254,7712023Revenue 2024: $1,812,688Expenses 2024: $1,554,646Net Income 2024: $258,0422024

Highlighted filing

2014

Revenue$845,531
Expenses$868,049
Net Income-$22,518
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Nov 13, 2014
Return Version
2013v4.0
Gross Receipts
$856,985
Mission and Program Overview

Mission

Provides services to children and families who are victims of abuse as well as prevention education in elementary schools for children ages 5 - 9.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$232,059$314,129▲ $82,070
Land, Buildings, and Equipment, Net$262,351$217,414▼ $44,937
Pledges and Grants Receivable$237,015$184,866▼ $52,149
Prepaid Expenses and Deferred Charges$2,484$2,484→ $0
Total Assets$733,909$718,893▼ $15,016
Liabilities
Accounts Payable and Accrued Expenses$40,126$47,628▲ $7,502
Total Liabilities$40,126$47,628▲ $7,502
Net Assets / Fund Balance
Unrestricted Net Assets$506,965$495,830▼ $11,135
Temporarily Rstr Net Assets$186,818$175,435▼ $11,383
Total Net Assets Fund Balance$693,783$671,265▼ $22,518
Total Liabilities and Net Assets / Fund Balance$733,909$718,893▼ $15,016

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$70,414$800,638$871,052
Equipment$11,413$166,405$177,818
Land$135,587-$135,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pam Doty-nationExecutive DiFT$82,500$82,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$839,860
Program Service Revenue
$15,655
Investment Income
$-2,539
Other Revenue
$-7,445
All Other Contributions
$254,878
Change in Net Assets
$-22,518

Audited Revenue Reconciliation

Revenue per Audited Statements
$845,531
Total Revenue per Audited Statements
$845,531
Total Revenue per Form 990
$845,531
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$595,204
Other Expenses$272,845
Total Fundraising Expense$61,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,347$24,908$25,747$445,002
Fees for Services Management$81,542$6,592$638$88,772
Current Officers, Directors, Trustees, and Key Employees$41,250$20,625$20,625$82,500
Office Expenses$51,199$6,384$4,416$61,999
Depreciation Depletion$38,990$4,332-$43,322
Payroll Taxes$29,619$3,096$3,153$35,868
Occupancy$31,895$1,745$1,258$34,898
Other Employee Benefits$23,098$8,736-$31,834
Insurance$13,785--$13,785
Travel$8,196--$8,196
All Other Expenses$1,076$666-$1,742
Other Expenses$1,516$168$1,218$1,218
Total Functional Expenses$726,422$80,491$61,136$868,049

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$868,049
Total Expenses per Audited Statements$868,049
Total Expenses per Form 990$868,049
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$113,084-$7,445-
Total Events$113,084-$7,445$-7,445
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
No
Audit committee
Yes
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
No
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

Document is reviewed and signed by the executive director or board treasurer.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

EIN
38-3042396
Phone
6163365160

Signing Officer

Name
Robert J White
Title
Board Treasurer
Phone
6163365160
Signed
2014-11-13

Organization Details

Voting Board Members
19
Independent Board Members
19
Employees
16

Preparer

Preparer
John P Rosendall
Phone
6167721901
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0967043
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0262351
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0217414
IRS990/LandBldgEquipCostOrOtherBssAmt01184457
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt04009
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES SERVICES TO CHILDREN AND FAMILIES WHO ARE VICTIMS OF ABUSE AS WELL AS PREVENTION EDUCATION IN ELEMENTARY SCHOOLS FOR CHILDREN AGES 5 - 9.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0693783
IRS990/NetAssetsOrFundBalancesEOYAmt0671265
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2539
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2539
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-7445
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-7445
IRS990/NoncashContributionsAmt09510
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01258
IRS990/OccupancyGrp/ManagementAndGeneralAmt01745
IRS990/OccupancyGrp/ProgramServicesAmt031895
IRS990/OccupancyGrp/TotalAmt034898
IRS990/OfficeExpensesGrp/FundraisingAmt04416
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06384
IRS990/OfficeExpensesGrp/ProgramServicesAmt051199
IRS990/OfficeExpensesGrp/TotalAmt061999
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08736
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023098
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031834
IRS990/OtherExpensesGrp/Desc0DUES AND PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1TRAINING AND EDUCATION
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/FundraisingAmt04081
IRS990/OtherExpensesGrp/FundraisingAmt11218
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03239
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1168
IRS990/OtherExpensesGrp/ProgramServicesAmt02080
IRS990/OtherExpensesGrp/ProgramServicesAmt17829
IRS990/OtherExpensesGrp/ProgramServicesAmt21516
IRS990/OtherExpensesGrp/TotalAmt09400
IRS990/OtherExpensesGrp/TotalAmt17829
IRS990/OtherExpensesGrp/TotalAmt21684
IRS990/OtherExpensesGrp/TotalAmt31218
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025747
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024908
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0394347
IRS990/OtherSalariesAndWagesGrp/TotalAmt0445002
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03153
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03096
IRS990/PayrollTaxesGrp/ProgramServicesAmt029619
IRS990/PayrollTaxesGrp/TotalAmt035868
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0237015
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0184866
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02484
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02484
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAL BILLING
IRS990/ProgramServiceRevenueGrp/Desc1SPECTRUM REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015526
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1129
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1129
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0824520
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0288994
IRS990/PYOtherRevenueAmt0-8283
IRS990/PYProgramServiceRevenueAmt020420
IRS990/PYRevenuesLessExpensesAmt023128
IRS990/PYSalariesCompEmpBnftPaidAmt0524535
IRS990/PYTotalExpensesAmt0813529
IRS990/PYTotalRevenueAmt0836657
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-22518
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0839860
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0824520
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0838595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0672592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0450381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03625948
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0157
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0455
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0490
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01102
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt015655
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt03625948
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0839860
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0824520
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0838595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0672592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0450381
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03625948
IRS990ScheduleA/TotalSupportAmt03627050
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt070414
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0800638
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0871052
IRS990ScheduleD/EquipmentGrp/BookValueAmt011413
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166405
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177818
IRS990ScheduleD/ExpensesSubtotalAmt0868049
IRS990ScheduleD/LandGrp/BookValueAmt0135587
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0135587
IRS990ScheduleD/RevenueSubtotalAmt0845531
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0217414
IRS990ScheduleD/TotalExpensesPerForm990Amt0868049
IRS990ScheduleD/TotalRevenuePerForm990Amt0845531
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0845531
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0868049
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0113084
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0113084
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0113084
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0113084

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.$3.57$0.18$3.38$1.81$1.55$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.17$3.02$1.63$1.89$0.25
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.09$3.32$1.68$1.80$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.08$3.45$1.43$1.68$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.17$3.66$1.60$1.62$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.17$3.68$1.53$1.46$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.92$0.31$3.61$1.64$1.32$0.32
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$1.33$3.29$3.82$1.17$2.65
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.57$0.93$0.64$1.17$1.08$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.04$0.55$0.84$0.96$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.05$0.67$0.85$0.87$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.04$0.69$0.84$0.81$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.05$0.67$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.06$0.67$0.85