Civic Intelligence

Child Saving Institute Inc

EIN 45-0489204 • 501(c)3 • Omaha, NE

Profile

Responding to the cry of a child.

Refreshing map…

4545 Dodge StreetOmaha, NE 68132

www.childsaving.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.28x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

28th percentile

0.09x

Higher debt load relative to revenue than 28% of similar nonprofits.

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

Net Margin

47th percentile

3.4%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

49th percentile

$169,786

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

42nd percentile

2.7%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$4,288,226

Up $114,633 (+2.7%) from 2023

Liabilities

Down

$1,216,592

Down $371,878 (-23%) from 2023

Net Assets

Up

$3,071,634

Up $486,511 (+19%) from 2023

Revenue

Up

$14,310,219

Up $1,459,011 (+11%) from 2023

Expenses

Up

$13,823,708

Up $617,653 (+4.7%) from 2023

Net Income

Up

$486,511

Up $841,358 (+237%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,899,357Liabilities 2010: $442,062Net Assets 2010: $4,457,2952010Assets 2011: $4,202,821Liabilities 2011: $500,317Net Assets 2011: $3,702,5042011Assets 2012: $4,673,924Liabilities 2012: $526,392Net Assets 2012: $4,147,5322012Assets 2013: $5,598,416Liabilities 2013: $968,661Net Assets 2013: $4,629,7552013Assets 2014: $5,463,012Liabilities 2014: $549,083Net Assets 2014: $4,913,9292014Assets 2015: $4,761,245Liabilities 2015: $491,780Net Assets 2015: $4,269,4652015Assets 2016: $3,311,867Liabilities 2016: $1,040,257Net Assets 2016: $2,271,6102016Assets 2017: $3,869,095Liabilities 2017: $1,069,560Net Assets 2017: $2,799,5352017Assets 2018: $3,891,266Liabilities 2018: $1,133,295Net Assets 2018: $2,757,9712018Assets 2019: $4,014,731Liabilities 2019: $1,108,285Net Assets 2019: $2,906,4462019Assets 2020: $4,883,728Liabilities 2020: $1,302,802Net Assets 2020: $3,580,9262020Assets 2021: $4,800,291Liabilities 2021: $1,361,948Net Assets 2021: $3,438,3432021Assets 2022: $4,488,858Liabilities 2022: $1,548,888Net Assets 2022: $2,939,9702022Assets 2023: $4,173,593Liabilities 2023: $1,588,470Net Assets 2023: $2,585,1232023Assets 2024: $4,288,226Liabilities 2024: $1,216,592Net Assets 2024: $3,071,6342024

Highlighted filing

2024

Assets$4,288,226
Liabilities$1,216,592
Net Assets$3,071,634

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,337,6812010Revenue 2011: $6,725,054Expenses 2011: $7,161,523Net Income 2011: -$436,4692011Expenses 2012: $7,780,0712012Revenue 2013: $7,800,833Expenses 2013: $7,839,998Net Income 2013: -$39,1652013Revenue 2014: $7,600,386Expenses 2014: $7,795,945Net Income 2014: -$195,5592014Revenue 2015: $7,695,972Expenses 2015: $7,930,192Net Income 2015: -$234,2202015Revenue 2016: $8,810,911Expenses 2016: $11,352,599Net Income 2016: -$2,541,6882016Revenue 2017: $8,921,587Expenses 2017: $8,406,556Net Income 2017: $515,0312017Revenue 2018: $8,914,530Expenses 2018: $8,973,521Net Income 2018: -$58,9912018Revenue 2019: $9,724,097Expenses 2019: $9,628,307Net Income 2019: $95,7902019Revenue 2020: $9,921,462Expenses 2020: $9,246,982Net Income 2020: $674,4802020Revenue 2021: $9,949,776Expenses 2021: $10,092,359Net Income 2021: -$142,5832021Revenue 2022: $10,707,287Expenses 2022: $11,205,660Net Income 2022: -$498,3732022Revenue 2023: $12,851,208Expenses 2023: $13,206,055Net Income 2023: -$354,8472023Revenue 2024: $14,310,219Expenses 2024: $13,823,708Net Income 2024: $486,5112024

Highlighted filing

2024

Revenue$14,310,219
Expenses$13,823,708
Net Income$486,511

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$1.22$3.07$14.3$13.8$0.49
2023Summary only. Only limited summary data is available for this year.$4.17$1.59$2.59$12.9$13.2$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.49$1.55$2.94$10.7$11.2$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.80$1.36$3.44$9.95$10.1$0.14
2020Summary only. Only limited summary data is available for this year.$4.88$1.30$3.58$9.92$9.25$0.67
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$1.11$2.91$9.72$9.63$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$1.13$2.76$8.91$8.97$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$1.07$2.80$8.92$8.41$0.52
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$1.04$2.27$8.81$11.4$2.54
2015Detailed filing. Detailed filing data is available for this year.$4.76$0.49$4.27$7.70$7.93$0.23
2014Detailed filing. Detailed filing data is available for this year.$5.46$0.55$4.91$7.60$7.80$0.20
2013Summary only. Only limited summary data is available for this year.$5.60$0.97$4.63$7.80$7.84$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.67$0.53$4.15$7.78
2011Summary only. Only limited summary data is available for this year.$4.20$0.50$3.70$6.73$7.16$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.44$4.46$7.34
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
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$10,710,421
Mission and Program Overview

Mission

Responding to the cry of a child.

The child saving institute's mission is "responding to the cry of a child." significant program activities that support that mission include services provided to children and families involved in the child welfare system, including foster care, kinship, permanency services, and independent living services for youth that have termed out of foster care. Csi also operates two early childhood education centers, a prevention services program aimed at targetting early indicators of abuse and neglect, mental health services aimed at serving children who have experienced trauma, and residential services for sheltering youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,711,785$1,183,891▼ $527,894
Pledges and Grants Receivable$744,404$1,023,928▲ $279,524
Investments Other Securities$909,000$909,000→ $0
Land, Buildings, and Equipment, Net$499,615$530,144▲ $30,529
Accounts Receivable$298,190$382,058▲ $83,868
Cash and Non-Interest-Bearing Accounts$534,555$376,894▼ $157,661
Prepaid Expenses and Deferred Charges$102,742$82,943▼ $19,799
Total Assets$4,800,291$4,488,858▼ $311,433
Liabilities
Accounts Payable and Accrued Expenses$890,651$1,118,219▲ $227,568
Deferred Revenue$429,133$399,374▼ $29,759
Mortgage Notes Payable Secured by Investment Property$42,164$31,295▼ $10,869
Total Liabilities$1,361,948$1,548,888▲ $186,940
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,968,407$1,764,669▼ $203,738
Net Assets Without Donor Restrictions$1,469,936$1,175,301▼ $294,635
Total Net Assets Fund Balance$3,438,343$2,939,970▼ $498,373
Total Liabilities and Net Assets / Fund Balance$4,800,291$4,488,858▼ $311,433

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$286,916$425,133$712,049
Equipment$136,587$127,073$263,660
Leasehold Improvements$106,641$148,184$254,825
Other Securities$909,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$12,395,117$115,481▼ $2,006,214$754,131$9,712,739
2021$11,090,226$83,891▲ $1,753,276$488,737$12,395,117
2020$10,317,928$3,426▲ $1,307,595$500,799$11,090,226
2019$9,003,031$150▲ $1,883,853$531,793$10,317,928
2018$9,843,808-▼ $432,643$370,000$9,003,031
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaymes SimePresident/CEOFT$154,456$15,330$169,786
Lisa BluntCOOFT$123,165$13,488$136,653
Roger KeatonCFOFT$118,573$14,900$133,473
Lori BechtoldCDOFT$111,074$12,884$123,958

Highest Paid Contractors

ContractorServicesLocationCompensation
InfinetIt Services6430 S 84TH STREET, Omaha, NE 68127$158,972
Revenue and Support

Revenue Composition

Contributions and Grants
$8,527,265
Program Service Revenue
$2,161,353
Investment Income
$4,313
Other Revenue
$14,356
All Other Contributions
$4,668,407
Change in Net Assets
$-498,373

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table20$61,975Fair Market Value (FMV)
Other Non Cash Contri Table10$34,506Fair Market Value (FMV)
Total Noncash Contributions30$96,481-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,267,036
Other Expenses$2,938,624
Total Fundraising Expense$798,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,005,961$602,263$346,001$5,954,225
Other Employee Benefits$784,082$81,244$96,889$962,215
Occupancy$710,453$41,551$30,632$782,636
Payroll Taxes$499,069$41,119$28,894$569,082
Current Officers, Directors, Trustees, and Key Employees$473,365$54,399$36,106$563,870
Fees for Services Other$311,187$128,200$37,861$477,248
Pension Plan Contributions$177,650$18,522$21,472$217,644
Advertising$144,683$12,994$23,896$181,573
Depreciation Depletion$137,600$34,090$4,806$176,496
Information Technology$92,502$21,498$5,021$119,021
Insurance$72,931$39,139$646$112,716
Travel$84,498$2,675$5,788$92,961
Other Expenses$55,421$12,898$6,317$74,636
Office Expenses$21,639$8,445$6,769$36,853
Fees for Services Accounting-$32,110-$32,110
Fees for Services Legal-$7,976-$7,976
Total Functional Expenses$9,220,034$1,187,037$798,589$11,205,660
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors shall have the opportunity to review the irs form 990 each year before it is filed. Upon completion of the final draft of the form 990, a copy of the report will be sent via email to all board members. In the event a board member does not have access to email, a hard copy will be mailed. The board will then be asked to approve the form at the next board meeting. If the board does not meet prior to the filing deadline, indication of approval may be made via email, phone call or other written or verbal means. Upon gaining board approval, the board chair will sign the form 990, signifying board review and approval.

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

Conflict of interest policy and procedures are reviewed with the directors and officers each year at orientation to the organization. Annually, conflict of interest policy and procedures are distributed to directors and officers at the first board meeting of every year, which is held in january.

Form 990, Part VI, Section B, Line 15

The president/ceo is hired by the board. The process is led by the board chair and vice chair and is approved by the board before employment begins. For all employees, including the ceo, an annual survey is completed to ensure compensation is comparable to those of other similar agencies. Salary increases are based on a merit pay system which provides up to 4% increases annually.

Form 990, Part VI, Section C, Line 19

Upon request, the board of directors shall make available for public inspection the following documents: 1) irs form 1023 2) irs form 990 including only such portion of the form and accompanying schedules required to be made available for public inspection. Schedule b, schedule of contributors, is specifically excluded. 3) audited financial statements. Accompanying information may not be made available. 4) conflict of interest policy. Neither board nor staff conflict of interest forms are made available. Documents will be provided via email when possible, or hard copies may be provided. In the event hard copies of documents are provided, csi is permitted to obtain reasonable reimbursement from the requesting party for the cost of reproduction. At such time csi is able to provide the aformentioned items via its website, such method will be utilized as well.

Filing and Contact Details

Filer

Filer Name
Child Saving Institute Inc
EIN
45-0489204
Phone
4025536000
Address
4545 DODGE STREET, OMAHA, NE 68132

Signing Officer

Name
Roger Keaton
Title
Chief Financial Officer
Phone
4025536000
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Keaton
Formed
2002
Legal Domicile
Ne
Voting Board Members
32
Independent Board Members
32
Employees
219
Volunteers
200

Preparer

Firm
Bland & Associates
Address
450 REGENCY PARKWAY, OMAHA, NE 68114
Preparer
Mike Muller
Phone
4023978822
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors for child saving institute, inc. Assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The endowment fund is being held by child saving institue foundation, a supporting organization of child saving institute, inc. The intended use of the funds is to provide a safety net for normal operations should additional funds be needed and to fund special projects designated by the board.

PART X, LINE 2:

Csi and the foundation have both received exemption from income taxes under section 501(c)(3) of the internal revenue code and is not classified as a private foundation. As such, no provision for income taxes is reflected in the financial statements. The organization files form 990, return of organization exempt from income tax, in the u.s. Federal and state jurisdictions. As of december 31, 2022 and 2021, the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years subsequent to 2018 remain subject to examination by major tax jurisdictions. The organization has concluded that there are no significant uncertain tax positions requiring disclosure, and there are no material amounts of unrecognized tax benefits.

Raw XML AppendixShowing 400 of 848 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0382058
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE CHILD SAVING INSTITUTE'S MISSION IS "RESPONDING TO THE CRY OF A CHILD." SIGNIFICANT PROGRAM ACTIVITIES THAT SUPPORT THAT MISSION INCLUDE SERVICES PROVIDED TO CHILDREN AND FAMILIES INVOLVED IN THE CHILD WELFARE SYSTEM, INCLUDING FOSTER CARE, KINSHIP, PERMANENCY SERVICES, AND INDEPENDENT LIVING SERVICES FOR YOUTH THAT HAVE TERMED OUT OF FOSTER CARE. CSI ALSO OPERATES TWO EARLY CHILDHOOD EDUCATION CENTERS, A PREVENTION SERVICES PROGRAM AIMED AT TARGETTING EARLY INDICATORS OF ABUSE AND NEGLECT, MENTAL HEALTH SERVICES AIMED AT SERVING CHILDREN WHO HAVE EXPERIENCED TRAUMA, AND RESIDENTIAL SERVICES FOR SHELTERING YOUTH.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04545 DODGE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0OMAHA
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IRS990/Desc0CHILD SAVING INSTITUTE OPERATES TWO EARLY CHILDHOOD EDUCATION PROGRAMS, THE EARLY CHILDHOOD EDUCATION CENTER (ECEC) ON THE MAIN CAMPUS AT 4545 DODGE STREET AND THE SPELLMAN CHILD DEVELOPMENT CENTER (SCDC) AT THE COLLEGE OF SAINT MARY. BOTH CENTERS SERVE CHILDREN 6 WEEKS TO 6 YEARS OF AGE. IN 2022, THERE WERE 141 TOTAL CHILDREN SERVED AT ECEC AND 140 AT SCDC. IN ECEC, 21% (N=30) WERE FROM FAMILIES WHO QUALIFIED FOR A LOW INCOME SUBSIDY. OF THE CHILDREN SERVED AT SCDC, 18% (N=25) RECEIVED TITLE XX, A FORM OF LOW INCOME SUBSIDY. 92% OF THOSE DISCHARGING FROM ECEC AND 80% DISCHARGING FROM SCDC AFTER AT LEAST SIX MONTHS OF SERVICE WERE DEVELOPMENTALLY ON TARGET.
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