Civic Intelligence

Devereux Community Based Care Inc

990 • Fiscal year 2016 • EIN 46-0908479

Jul 01, 2015 to Jun 30, 2016 • Filed on May 01, 2017

10570 S Federal Highway Suite 300Port St Lucie, FL 34952

(772) 873-7800

Siviq Scores

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

Liabilities / Assets

88th percentile

0.87x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

18th percentile

0.09x

Higher debt load relative to revenue than 18% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

40th percentile

0.4%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$399,043

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

82nd percentile

16%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

0.5%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,786,163

Up $377,026 (+16%) from 2015

Net Assets

Up

$356,439

Up $104,667 (+42%) from 2015

Liabilities

Up

$2,429,724

Up $272,359 (+13%) from 2015

Revenue

Up

$28,199,786

Up $137,424 (+0.5%) from 2015

Expenses

Up

$28,095,119

Up $150,402 (+0.5%) from 2015

Net Income

Down

$104,667

Down $12,978 (-11%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2014: $1,911,426Liabilities 2014: $1,777,299Net Assets 2014: $134,1272014Assets 2015: $2,409,137Liabilities 2015: $2,157,365Net Assets 2015: $251,7722015Assets 2016: $2,786,163Liabilities 2016: $2,429,724Net Assets 2016: $356,4392016Assets 2017: $3,457,321Liabilities 2017: $3,025,530Net Assets 2017: $431,7912017Assets 2018: $4,218,693Liabilities 2018: $3,564,744Net Assets 2018: $653,9492018Assets 2019: $5,106,108Liabilities 2019: $4,284,261Net Assets 2019: $821,8472019Assets 2020: $6,437,669Liabilities 2020: $5,476,409Net Assets 2020: $961,2602020Assets 2021: $7,522,888Liabilities 2021: $6,193,578Net Assets 2021: $1,329,3102021Assets 2022: $8,080,818Liabilities 2022: $6,574,155Net Assets 2022: $1,506,6632022Assets 2023: $10,180,255Liabilities 2023: $8,530,176Net Assets 2023: $1,650,0792023Assets 2024: $9,379,961Liabilities 2024: $7,423,619Net Assets 2024: $1,956,3422024

Highlighted filing

2016

Assets$2,786,163
Liabilities$2,429,724
Net Assets$356,439

Operations Trend

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

$60M$40M$20M$0Revenue 2014: $17,030,483Expenses 2014: $16,896,356Net Income 2014: $134,1272014Revenue 2015: $28,062,362Expenses 2015: $27,944,717Net Income 2015: $117,6452015Revenue 2016: $28,199,786Expenses 2016: $28,095,119Net Income 2016: $104,6672016Revenue 2017: $28,480,522Expenses 2017: $28,405,170Net Income 2017: $75,3522017Revenue 2018: $30,092,120Expenses 2018: $29,869,962Net Income 2018: $222,1582018Revenue 2019: $31,288,639Expenses 2019: $31,120,741Net Income 2019: $167,8982019Revenue 2020: $33,332,383Expenses 2020: $33,192,970Net Income 2020: $139,4132020Revenue 2021: $33,591,503Expenses 2021: $33,223,453Net Income 2021: $368,0502021Revenue 2022: $36,048,185Expenses 2022: $35,870,832Net Income 2022: $177,3532022Revenue 2023: $41,013,276Expenses 2023: $40,869,860Net Income 2023: $143,4162023Revenue 2024: $41,627,666Expenses 2024: $41,321,403Net Income 2024: $306,2632024

Highlighted filing

2016

Revenue$28,199,786
Expenses$28,095,119
Net Income$104,667
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 1, 2017
Return Version
2015v3.0
Gross Receipts
$28,199,786
Mission and Program Overview

Mission

DEVEREUX COMMUNITY BASED CARE, INC. PROVIDES THE DELIVERY OF CHILD PROTECTION SERVICES, EMERGENCY SHELTER, IN-HOME PROTECTIVE SERVICES, RELATIVE CARE PLACEMENTS, FOSTER CARE, FOSTER CARE SUPERVISION, INTENSIVE RESIDENTIAL TREATMENT, INDEPENDENT LIVING, FAMILY REUNIFICATION, AND ADOPTION AND APPROPRIATE RELATED SERVICES IN INDIAN RIVER, MARTIN, OKEECHOBEE AND ST. LUCIE COUNTIES IN THE STATE OF FLORIDA (known as Okeechobee and the Treasure Coast of Florida).

Devereux Community Based Care, Inc.'s mission is to enhance the safety, permanency and well-being for all children in District 19 of Florida through a network of services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$892,157$2,575,004▲ $1,682,847
Accounts Receivable$1,322,059$0▼ $1,322,059
Prepaid Expenses and Deferred Charges$92,079$123,440▲ $31,361
Land, Buildings, and Equipment, Net$36,477$37,719▲ $1,242
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,409,137$2,786,163▲ $377,026
Other Assets Total$66,365$50,000▼ $16,365
Liabilities
Accounts Payable and Accrued Expenses$1,668,409$1,815,789▲ $147,380
Other Liabilities$211,683$379,495▲ $167,812
Escrow Account Liability$276,417$189,537▼ $86,880
Deferred Revenue$856$44,903▲ $44,047
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,157,365$2,429,724▲ $272,359
Net Assets / Fund Balance
Unrestricted Net Assets$251,772$356,439▲ $104,667
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$251,772$356,439▲ $104,667
Total Liabilities and Net Assets / Fund Balance$2,409,137$2,786,163▲ $377,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,719$78,416$116,135
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol DeloachChief Executive OfficerFT$130,193$20,527$150,720
Elizabeth KeerTrustee--$130,915$130,915
Lorrene EganCounty DirectorFT$108,764$7,990$116,754
Lisa KrogerTrustee--$110,576$110,576
Cheri ShefferChief Operating OfficerFT$96,672$8,178$104,850

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,775
Program Service Revenue
$27,991,067
Investment Income
$0
Other Revenue
$202,944
All Other Contributions
$5,775
Change in Net Assets
$104,667

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,199,786
Total Revenue per Audited Statements
$28,199,786
Total Revenue per Form 990
$28,199,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,361,029
Salaries, Compensation, and Employee Benefits$6,734,090
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$6,043,021--$6,043,021
Other Salaries and Wages$4,444,550$491,276$0$4,935,826
Fees for Services Other$951,993$559,387-$1,511,380
Occupancy$1,096,298$137,792$0$1,234,090
Other Employee Benefits$909,384$123,993$0$1,033,377
Other Expenses$855,700--$855,700
Payroll Taxes$321,552$51,814$0$373,366
Travel$240,871$12,347$0$253,218
Current Officers, Directors, Trustees, and Key Employees-$222,839-$222,839
Office Expenses$162,155$41,595$0$203,750
Pension Plan Contributions$135,605$33,077$0$168,682
Insurance-$62,111-$62,111
Fees for Services Accounting-$39,506-$39,506
Conferences and Meetings$33,307$2,780$0$36,087
Depreciation Depletion$366$32,454$0$32,820
Advertising$5,931$5,529$0$11,460
Fees for Services Legal$10,697--$10,697
Total Functional Expenses$26,278,619$1,816,500$0$28,095,119

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$28,095,119
Total Expenses per Audited Statements$28,095,119
Total Expenses per Form 990$28,095,119
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
The Devereux FoundationRelated OrganizationAdministrative ServicesNo$651,493

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to the Devereux Foundation$379,495
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 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 Part VI Section A

Article IV, Section 2 of the bylaws of Devereux Community Based Care, Inc. states the number of Directors shall be no less than five (5) and no more than fifteen (15). A simple majority (one half of the total number of Directors rounded up to the nearest whole number) shall be appointed by The Devereux Foundation, Inc. (Devereux) and the remainder of the Directors shall be elected from individuals nominated from the general public residing in the Florida Counties of Indian River, Martin, Okeechobee and St. Lucie. Under all circumstances the composition of the Board shall consist of at least 51% of the Board members being residents of the State of Florida and at least 51% of these Florida residents also being residents of the Florida Counties of Indian River, Martin, Okeechobee or St. Lucie. residents of the Florida Counties of Indian River, Martin, Okeechobee or St. Lucie Okeechobee or St. Lucie.

Form 990 Part VI Section B Line 11

Form 990 is provided in hard-copy or electronically to all Board members in advance of the filing deadline. Board members are requested to provide comments or questions by a specific date, approximately three weeks from receiving the draft. The comments are reviewed, and responses to all Board questions are provided, and where appropriate, changes to be made to the Form 990. The Board is advised of the changes and given an opportunity for final review. Additionally, any important issues regarding the Form 990 are presented at a designated Board meeting, with followup as necessary after the meeting. Any additional Board comments and questions are solicited at this time. After this review process, the CEO signs the Form 990 and submits it to the IRS.

Form 990 Part VI Section B Line 12

The bylaws of the organization includes the conflict of interest policy. The organization defines conflicts of interest, but not limited to, any transaction by or with the Corporation in which a Director has a direct or indirect personal interest, or any transaction in which a Director is unable to exercise impartial judgment or otherwise act in the best interests of the Corporation. In the event that any Director has a conflict of interest that might properly limit such Director's fair and impartial participation in Board deliberations or decisions, such Director shall inform the Board as to the circumstances of such conflict. If those circumstances require the nonparticipation of the affected Director, the Board may nonetheless request from the Director any appropriate non-confidential information which might inform its decisions. Additionally, no Director shall cast a vote, nor take part in the final deliberation in any matter in which he or she, members of his or her immediate family or any organization to which such Director has allegiance, has a personal interest that may be seen as competing with the interest of the Organization. Any Director who believes he or she may have such a conflict of interest shall so notify the Board prior to deliberation on the matter in question, and the Board shall make the final determination as to whether any Director has a conflict of interest in any matter. Appointed Directors will not be precluded from participating in deliberations or decisions, or casting a vote on matters which relate to the provision of administrative services by the Devereux Foundation, Inc., or other routine business or service arrangements between the Devereux Foundation, Inc. and the Organization. The minutes of the Board meeting shall reflect disclosure of any conflict of interest and the recusal of the interested Director. decisions, or casting a vote on matters which relate to the provision of administrative services by the Devereux Foundation, Inc., or other routine business or service arrangements between the Devereux Foundation, Inc. and the Organization. The minutes of the Board meeting shall reflect disclosure of any conflict of interest and the recusal of the interested Director.

Form 990 Part VI Section B Line 13

Through its administrative services agreement with Devereux, the organization has access to an employee helpline, which is an anonymous "whistleblower" service where complaints are processed by an independent third-party service and subsequently provided to the Director of Audit and Compliance of Devereux.

Form 990 Part VI Section B Line 15

The Board, led by the Executive Committee, will assure that the performance of the Chief Executive Officer and his/her compensation is reviewed at least annually and that such compensation is fair and reflects his/her performance and contributions to the Corporation. The compensation of key employees and other highly compensated individuals is reviewed annually and compared against similar organizations to ensure that such compensation is fair.

Filing and Contact Details

Filer

Filer Name
Devereux Community Based Care Inc
EIN
46-0908479
In Care Of
% CAROL DELOACH
Phone
7728737800
Address
10570 S Federal Highway Suite 300, Port St Lucie, FL 34952

Signing Officer

Name
Carol Deloach
Title
CEO
Phone
7728737800
Signed
2017-05-01

Organization Details

Principal Officer
Carol Deloach
Formed
2012
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
5
Employees
130
Supplemental Narrative

Additional Explanations

Form 990 Part IV Line 34

Devereux Community Based Care, Inc. is a related organization to The Devereux Foundation (Devereux), a 501(c)(3) organization with a nationwide network of behavioral health treatment centers for children, adolescents, and adults with complex emotional, psychiatric, and developmental disabilities; including individuals with autism spectrum disorders. As noted in the bylaws of Devereux Community Based Care, Inc., a simple majority of the directors on the Board is appointed by Devereux. All of the directors in which compensation from a related organization is reported received such compensation from Devereux. No compensation was paid to any director from Devereux Community Based Care, Inc.

Form 990 Part IX Line 24 - Other Expenses

Description:independent living total expenses:636397 program services:636397

Form 990 Part IX Line 24 - Other Expenses

Description:residential and group care total expenses:5406624 program services:5406624

Financial Statement Notes

Uncertain Tax Positions

The Organization has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with accounting principles generally accepted in the United States of America for accounting for uncertainty in income taxes, and determined that there are no uncertain tax positions that would have a material impact on the financial statements of the Organization.

Part IV Line 2B

The Organization maintains Social Security client trust funds held by the Organization for current needs for children receiving protection, shelter and supervision services. These funds are required to be maintained in a separate bank account.

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IRS990/Form990PartVIISectionAGrp/PersonNm7Leah Yaw
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