Civic Intelligence

Childrens Assessment Center

990 • Fiscal year 2014 • EIN 38-3445089

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

12125 Union StreetHolland, MI 49424

(616) 393-6123

Siviq Scores

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

Liabilities / Assets

40th percentile

0.05x

Higher debt load relative to assets than 40% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.08x

Higher debt load relative to revenue than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

5.5%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$80,753

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

5.5%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

-0.0%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,251,244

Up $65,510 (+5.5%) from 2013

Net Assets

Up

$1,183,853

Up $48,195 (+4.2%) from 2013

Liabilities

Up

$67,391

Up $17,315 (+35%) from 2013

Revenue

Down

$874,963

Down $170 (-0.0%) from 2013

Expenses

Down

$826,768

Down $27,937 (-3.3%) from 2013

Net Income

Up

$48,195

Up $27,767 (+136%) 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: $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

2014

Assets$1,251,244
Liabilities$67,391
Net Assets$1,183,853

Operations Trend

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

2014

Revenue$874,963
Expenses$826,768
Net Income$48,195
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$980,370
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$718,126$703,351▼ $14,775
Cash and Non-Interest-Bearing Accounts$317,897$421,773▲ $103,876
Accounts Receivable$58,672$57,097▼ $1,575
Pledges and Grants Receivable$56,927$42,094▼ $14,833
Prepaid Expenses and Deferred Charges$34,112$26,929▼ $7,183
Total Assets$1,185,734$1,251,244▲ $65,510
Liabilities
Accounts Payable and Accrued Expenses$29,993$42,391▲ $12,398
Deferred Revenue$16,000$25,000▲ $9,000
Other Liabilities$4,083--
Total Liabilities$50,076$67,391▲ $17,315
Net Assets / Fund Balance
Unrestricted Net Assets$1,078,731$1,133,882▲ $55,151
Temporarily Rstr Net Assets$56,927$49,971▼ $6,956
Total Net Assets Fund Balance$1,135,658$1,183,853▲ $48,195
Total Liabilities and Net Assets / Fund Balance$1,185,734$1,251,244▲ $65,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$507,947$150,802$658,749
Equipment$77,995$163,732$241,727
Land$117,409-$117,409
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darcy KomejanExec DirectorFT$71,900$8,853$80,753

Board Members and Trustees

NameTitle
Randall SmithChairman
Curt WhitingDirector
Diego MoralesDirector
Gary RosemaDirector
Hillary HovingaDirector
Jill ParkerDirector
Kendra SpanjerDirector
Matt MesserDirector
Ronald FrantzDirector
Sally ReininkDirector
Sandra RayzelDirector
Michelle AnthesPast Co-chai
Nancy HanenburgPast Co-chai
Fred GussSecretary
Melissa GroothuisSecretary
Mindy Linebaugh SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$588,261
Program Service Revenue
$75,317
Investment Income
$734
Other Revenue
$210,651
All Other Contributions
$122,312
Change in Net Assets
$48,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$874,963
Total Revenue per Audited Statements
$874,963
Total Revenue per Form 990
$874,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$559,687
Other Expenses$267,081
Total Fundraising Expense$57,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,957$45,150$25,200$387,307
Fees for Services Other$79,941--$79,941
Current Officers, Directors, Trustees, and Key Employees$28,760$21,570$21,570$71,900
Other Employee Benefits$32,155$6,206$4,350$42,711
Occupancy$39,729$811-$40,540
Depreciation Depletion$39,277$802-$40,079
Payroll Taxes$27,516$5,310$3,722$36,548
Office Expenses$26,193$4,492$460$31,145
Pension Plan Contributions$15,977$3,083$2,161$21,221
Conferences and Meetings$15,285$1,388-$16,673
Travel$13,727$433$289$14,449
Insurance$8,175$1,902$192$10,269
Fees for Services Accounting-$7,030-$7,030
Other Expenses$209--$209
Total Functional Expenses$670,647$98,177$57,944$826,768

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$826,768
Total Expenses per Audited Statements$826,768
Total Expenses per Form 990$826,768
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$315,701
Fundraising Direct Expenses$105,095
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$168,408$168,408$53,702$114,706
Event 2$80,870$80,870$33,685$47,185
Total Events$315,701$315,701$105,095$210,606
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 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 november 6, 2014. 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

EIN
38-3445089
Phone
6163936123

Signing Officer

Name
Darcy Komejan
Title
Executive Director
Phone
6163936123
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall Smith Chair
Formed
1999
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
12
Volunteers
150

Preparer

Preparer
Jayne E Venlet
Phone
6167721901
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Over 150 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 held monthly. 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

Prevention services consist of providing sexual abuse prevention education and outreach to ottawa county children, parents and community members that is child sensitive, supportive and safe. Wrap around services consist of working with children who are at risk of being placed in out-of-home placements, who are re-entering the community from a residential placement, or are at risk of their current placement collapsing. Wrap around mobilizes community resources to provide safe environments for children.

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IRS990/ProgSrvcAccomActy2Grp/Desc0MEDICAL SERVICES PROVIDED INCLUDE: FULL HISTORY AND PHYSICAL, COLPOSCOPIC EXAM WITH VIDEO AND LAB TESTING AND REFERRAL.
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IRS990/ProgSrvcAccomActy3Grp/Desc0FORENSIC INTERVIEW SERVICES INCLUDE THE FOLLOWING: MULTI-DISCIPLINARY TEAM INTERVIEW INCLUDING LAW ENFORCE- MENT, FORENSIC INTERVIEWER AND CPS WORKER (WHEN INDICATED) FOLLOWING MICHIGAN FORENSIC INTERVIEWING PROCESS, PRE AND POST INTERVIEW WITH SUPPORTIVE PARENTS, TEAM ASSESSMENT OF INDIVIDUAL AND FAMILY NEEDS, AND REFERRAL AND ADVOCACY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PREVENTION SERVICES CONSIST OF PROVIDING SEXUAL ABUSE PREVENTION EDUCATION AND OUTREACH TO OTTAWA COUNTY CHILDREN, PARENTS AND COMMUNITY MEMBERS THAT IS CHILD SENSITIVE, SUPPORTIVE AND SAFE. WRAP AROUND SERVICES CONSIST OF WORKING WITH CHILDREN WHO ARE AT RISK OF BEING PLACED IN OUT-OF-HOME PLACEMENTS, WHO ARE RE-ENTERING THE COMMUNITY FROM A RESIDENTIAL PLACEMENT, OR ARE AT RISK OF THEIR CURRENT PLACEMENT COLLAPSING. WRAP AROUND MOBILIZES COMMUNITY RESOURCES TO PROVIDE SAFE ENVIRONMENTS FOR CHILDREN.
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Document Assets

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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
2014Detailed filing. Detailed filing data is available for this year.$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