Civic Intelligence

Childrens Assessment Center

EIN 38-3445089 • 501(c)3 • Holland, MI

Profile

To protect children by providing prevention and multi-disciplinary intervention in investigation, assessment and treatment of child abuse in an environment that is child sensitive, supportive and safe.

12125 Union StreetHolland, MI 49424

www.cac-ottawa.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.05x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

70th percentile

$109,158

Higher top officer pay than 70% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

$4,418,594

No earlier filing loaded for comparison.

Liabilities

$234,306

No earlier filing loaded for comparison.

Net Assets

$4,184,288

No earlier filing loaded for comparison.

Revenue

$2,157,174

No earlier filing loaded for comparison.

Expenses

$1,895,330

No earlier filing loaded for comparison.

Net Income

$261,844

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,044,953Liabilities 2011: $47,313Net Assets 2011: $997,6402011Assets 2012: $1,170,736Liabilities 2012: $55,506Net Assets 2012: $1,115,2302012Assets 2013: $1,185,734Liabilities 2013: $50,076Net Assets 2013: $1,135,6582013Assets 2014: $1,251,244Liabilities 2014: $67,391Net Assets 2014: $1,183,8532014Assets 2015: $1,322,027Liabilities 2015: $79,505Net Assets 2015: $1,242,5222015Assets 2016: $1,305,994Liabilities 2016: $72,388Net Assets 2016: $1,233,6062016Assets 2017: $3,151,651Liabilities 2017: $277,570Net Assets 2017: $2,874,0812017Assets 2018: $3,182,265Liabilities 2018: $148,806Net Assets 2018: $3,033,4592018Assets 2019: $3,136,758Liabilities 2019: $146,643Net Assets 2019: $2,990,1152019Assets 2020: $3,276,207Liabilities 2020: $280,214Net Assets 2020: $2,995,9932020Assets 2021: $3,587,510Liabilities 2021: $280,056Net Assets 2021: $3,307,4542021Assets 2022: $3,620,421Liabilities 2022: $150,935Net Assets 2022: $3,469,4862022Assets 2023: $3,715,585Liabilities 2023: $214,568Net Assets 2023: $3,501,0172023Assets 2025: $4,418,594Liabilities 2025: $234,306Net Assets 2025: $4,184,2882025

Highlighted filing

2025

Assets$4,418,594
Liabilities$234,306
Net Assets$4,184,288

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $801,5992011Expenses 2012: $815,6392012Revenue 2013: $875,133Expenses 2013: $854,705Net Income 2013: $20,4282013Revenue 2014: $874,963Expenses 2014: $826,768Net Income 2014: $48,1952014Revenue 2015: $923,051Expenses 2015: $864,382Net Income 2015: $58,6692015Revenue 2016: $993,390Expenses 2016: $1,002,306Net Income 2016: -$8,9162016Revenue 2017: $2,676,326Expenses 2017: $1,035,851Net Income 2017: $1,640,4752017Revenue 2018: $1,414,922Expenses 2018: $1,254,110Net Income 2018: $160,8122018Revenue 2019: $1,381,599Expenses 2019: $1,423,976Net Income 2019: -$42,3772019Revenue 2020: $1,411,179Expenses 2020: $1,413,233Net Income 2020: -$2,0542020Revenue 2021: $1,798,212Expenses 2021: $1,536,102Net Income 2021: $262,1102021Revenue 2022: $1,875,371Expenses 2022: $1,637,173Net Income 2022: $238,1982022Revenue 2023: $1,630,030Expenses 2023: $1,644,452Net Income 2023: -$14,4222023Revenue 2025: $2,157,174Expenses 2025: $1,895,330Net Income 2025: $261,8442025

Highlighted filing

2025

Revenue$2,157,174
Expenses$1,895,330
Net Income$261,844

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$0.23$4.18$2.16$1.90$0.26
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.$3.72$0.21$3.50$1.63$1.64$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.15$3.47$1.88$1.64$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$0.28$3.31$1.80$1.54$0.26
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.28$3.00$1.41$1.41$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.15$2.99$1.38$1.42$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.15$3.03$1.41$1.25$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.28$2.87$2.68$1.04$1.64
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.07$1.23$0.99$1.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.08$1.24$0.92$0.86$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.07$1.18$0.87$0.83$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.19$0.05$1.14$0.88$0.85$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.06$1.12$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.05$1.00$0.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.0
Gross Receipts
$2,266,116
Mission and Program Overview

Mission

To protect children by providing prevention and multi-disciplinary intervention in investigation, assessment and treatment of child abuse in an environment that is child sensitive, supportive and safe.

To provide child centered prevention, advocacy, and team intervention in investigation, assessment and treatment of child sexual abuse inclusive of all children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,971,336$1,905,860▼ $65,476
Cash and Non-Interest-Bearing Accounts$1,309,389$997,255▼ $312,134
Pledges and Grants Receivable$24,602$199,602▲ $175,000
Accounts Receivable$118,834$127,450▲ $8,616
Prepaid Expenses and Deferred Charges$22,656$25,303▲ $2,647
Total Assets$4,003,375$4,418,594▲ $415,219
Other Assets Total$556,558$1,163,124▲ $606,566
Liabilities
Deferred Revenue$73,053$124,401▲ $51,348
Accounts Payable and Accrued Expenses$102,725$98,186▼ $4,539
Other Liabilities$23,762$11,719▼ $12,043
Total Liabilities$199,540$234,306▲ $34,766
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,740,155$3,969,262▲ $229,107
Net Assets With Donor Restrictions$63,680$215,026▲ $151,346
Total Net Assets Fund Balance$3,803,835$4,184,288▲ $380,453
Total Liabilities and Net Assets / Fund Balance$4,003,375$4,418,594▲ $415,219

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,561,695$649,729$2,211,424
Equipment$186,346$499,882$686,228
Land$157,819-$157,819
Other Assets Org$11,719--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachael DewittExec DirectorFT$103,000$6,158$109,158

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,755,189
Program Service Revenue
$4,165
Investment Income
$31,461
Other Revenue
$366,359
All Other Contributions
$738,712
Change in Net Assets
$261,844

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,157,174
Total Revenue per Audited Statements
$2,157,174
Total Revenue per Form 990
$2,157,174
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,361,324
Other Expenses$534,006
Total Fundraising Expense$98,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$911,402$54,054$66,980$1,032,436
Office Expenses$121,759$10,357$384$132,500
Depreciation Depletion$114,620$2,339-$116,959
Current Officers, Directors, Trustees, and Key Employees$41,200$51,500$10,300$103,000
Occupancy$99,908$2,039-$101,947
Other Employee Benefits$84,225$9,332$6,833$100,390
Fees for Services Other$92,588-$5,335$97,923
Payroll Taxes$71,791$7,955$5,824$85,570
Pension Plan Contributions$33,499$3,711$2,718$39,928
Conferences and Meetings$15,715$10,727-$26,442
Insurance$19,458$6,463$217$26,138
Travel$11,250$355$237$11,842
Other Expenses$5,212$5,212-$10,424
Fees for Services Accounting-$9,831-$9,831
Total Functional Expenses$1,622,627$173,875$98,828$1,895,330

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,895,330
Total Expenses per Audited Statements$1,895,330
Total Expenses per Form 990$1,895,330
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$474,990
Fundraising Direct Expenses$108,942
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bids & Bites Ga$284,390$284,390$55,445$228,945
Cabgo$87,060$87,060$27,087$59,973
Total Events$456,619$456,619$102,117$354,502
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$11,719
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 draft copy of form 990 and supporting schedules, was reviewed and approved by the finance committee on january 13, 2026. Thereafter, a copy of the 990 was provided to all board members before submission of the return.

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

The organization strives to maintain the highest ethical standards in all policies, procedures and programs to avoid any conflict of interest. Each director and employee shall annually sign a statement which affirms that such person: 1) has received a copy of the conflict of interest policy; 2) has read and understands the policy; 3) has agreed to comply with the policy. In connection with any direct or indirect financial interest or conflict of interest, an interested person must disclose the existence of his/her financial interest or affiliation and all material facts to the board. After such disclosure and discussion with the interested person, he or she shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board members shall determine if a conflict of interest exists.

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

Compensation of the executive director is determined through the use of a performance evaluation which is reviewed by the executive committee. This committee makes a recommendation to the full board. Salary guides have been used that compare similar positions in similar communities for not-for-profit agencies in general, as well as regional and national salaries studies of children assessment center directors.

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

Compensation of staff is determined by a yearly performance evaluation that includes a self-evaluation filled out by the employee with goals set each year. The direct supervisor of the employee then writes up an evaluation report and meets with the executive director to discuss recommended compensation. Salary studies of like positions, both regionally and nationally, are reviewed by the executive director. Once a salary is determined, the amount is brought to the full board for approval.

Form 990, Page 6, Part VI, Line 19

Governing documents such as the 1023 application, articles of incorporation and by-laws are readily available upon request. Copies of financial statements and form 990 are readily available upon request.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S ASSESSMENT CENTER
EIN
38-3445089
Phone
6163936123
Address
12125 UNION STREET, HOLLAND, MI 49424
Doing Business As
CHILDREN'S ADVOCACY CENTER

Signing Officer

Name
Rachael Dewitt
Title
Exec Director
Phone
6163936123
Signed
2026-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Price
Formed
1999
Legal Domicile
Mi
Voting Board Members
17
Independent Board Members
17
Employees
22
Volunteers
50

Preparer

Firm
Meyaard Tolman & Venlet Pc
Address
PO BOX 320, ZEELAND, MI 49464
Preparer
Jayne E Venlet
Phone
6167721901
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Over 50 volunteers were utilized during the past year. They include those serving on the board of director, board subcommittees, multi-disciplinary team members and community members. Below is a list of some of the various areas in which volunteers are used: development department - meet people, have fun and help raise the funds needed to support cac's work by volunteering for events. Child care - provide child care during parent support groups administrative assistant - assist intake coordinator with administrative tasks as needed. Waiting room supervision - the volunteer meets the family at the door, escorts them to the waiting room, plays with and generally engages with the child. The parents then can leave the room to meet with the multi-disciplinary team. The volunteer is not needed to "sit" with the child during the interview, so the volunteer straightens up the waiting area, stocks the snack area, etc. When the child returns from the interview, the volunteer is waiting for the child and continues the game or activity and stays with the child until the family leaves the building. Sewing - sew medical examination gowns for children receiving medical services. Handyman/woman - helps with miscellaneous projects as needed. Board of directors / board subcommittees

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

Medical services provided include: full history and physical, colposcopic exam with video and lab testing and referral.

Raw XML AppendixShowing 400 of 525 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.

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