Civic Intelligence

Devereux Community Based Care Inc

990 • Fiscal year 2020 • EIN 46-0908479

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 27, 2021

1860 SW Fountainview Blvd Suite 200Port St Lucie, FL 34986

(772) 873-7800

Siviq Scores

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

Liabilities / Assets

88th percentile

0.85x

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

28th percentile

0.16x

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

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

36th percentile

0.4%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

24th percentile

$156,487

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

6.5%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2019 to 2020

Assets

Up

$6,437,669

Up $1,331,561 (+26%) from 2019

Net Assets

Up

$961,260

Up $139,413 (+17%) from 2019

Liabilities

Up

$5,476,409

Up $1,192,148 (+28%) from 2019

Revenue

Up

$33,332,383

Up $2,043,744 (+6.5%) from 2019

Expenses

Up

$33,192,970

Up $2,072,229 (+6.7%) from 2019

Net Income

Down

$139,413

Down $28,485 (-17%) from 2019

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

2020

Assets$6,437,669
Liabilities$5,476,409
Net Assets$961,260

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

2020

Revenue$33,332,383
Expenses$33,192,970
Net Income$139,413
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 27, 2021
Return Version
2019v5.1
Gross Receipts
$33,332,383
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).

Communities Connected for Kids, Inc.'s mission is to enhance the safety, permanency and well-being for all children in Circuit 19 of Florida through a network of services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,115,035$5,664,843▲ $1,549,808
Accounts Receivable$598,022$451,443▼ $146,579
Prepaid Expenses and Deferred Charges$210,162$194,826▼ $15,336
Land, Buildings, and Equipment, Net$65,786$39,816▼ $25,970
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$5,106,108$6,437,669▲ $1,331,561
Other Assets Total$117,103$86,741▼ $30,362
Liabilities
Other Liabilities$1,761,407$3,034,394▲ $1,272,987
Accounts Payable and Accrued Expenses$2,228,552$2,074,493▼ $154,059
Escrow Account Liability$294,302$367,522▲ $73,220
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,284,261$5,476,409▲ $1,192,148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$821,847$961,260▲ $139,413
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$821,847$961,260▲ $139,413
Total Liabilities and Net Assets / Fund Balance$5,106,108$6,437,669▲ $1,331,561

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,816$275,865$315,681
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol DeloachChief Executive OfficerFT$135,238$21,249$156,487
Lorrene EganCounty DirectorFT$113,013$14,958$127,971
Cheri ShefferChief Operating OfficerFT$107,231$15,489$122,720
Lauren HahnChief Financial OfficerFT$106,848$6,900$113,748

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
J Weston SigmondLegal ServicesPO BOX 196, West Palm Beach, FL 33402-0196$114,335
Revenue and Support

Revenue Composition

Contributions and Grants
$33,070,474
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$261,909
All Other Contributions
$10,758
Change in Net Assets
$139,413

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,332,383
Total Revenue per Audited Statements
$33,332,383
Total Revenue per Form 990
$33,332,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,462,062
Salaries, Compensation, and Employee Benefits$7,730,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,141,137$747,999-$5,889,136
All Other Expenses$5,669,342--$5,669,342
Other Expenses$1,630,703--$1,630,703
Fees for Services Other$939,574$644,502-$1,584,076
Occupancy$1,367,650$151,858-$1,519,508
Other Employee Benefits$658,728$96,445-$755,173
Payroll Taxes$363,735$78,107-$441,842
Current Officers, Directors, Trustees, and Key Employees-$372,604-$372,604
Pension Plan Contributions$216,161$55,992-$272,153
Travel$192,019$8,251-$200,270
Insurance-$122,537-$122,537
Office Expenses$97,818$2,733-$100,551
Fees for Services Legal$-6,385$68,402-$62,017
Depreciation Depletion$8,538$45,817-$54,355
Advertising$31,757$11,898-$43,655
Fees for Services Accounting-$35,168-$35,168
Conferences and Meetings$34,492$-6,816-$27,676
Total Functional Expenses$30,757,473$2,435,497$0$33,192,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$33,192,970
Total Expenses per Audited Statements$33,192,970
Total Expenses per Form 990$33,192,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
Refundable Advance - Ppp Loan$1,421,669
Refundable Advance - Grants$1,369,969
Due to the Devereux Foundation$242,756
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
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 Communities Connected for Kids, Inc. states the number of Directors shall be no less than five (5) and no more than fifteen (15). New directors will be elected by the Board of Directors by a majority vote of the existing Directors Board composition and residency requirements will follow Florida Statute and/or the Master Contract with DCF. If there is a situation where there is a conflict between the Statute and the Contract the Board will adhere to the requirement which is the most stringent.

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, as 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.

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.

Form 990 Part VI Section C Line 19

Communities connected for kids, inc. Makes their g0verning documents, conflicts of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Communities Connected for Kids Inc
EIN
46-0908479
In Care Of
% CAROL DELOACH
Phone
7728737800
Address
1860 SW Fountainview Blvd Suite 200, Port St Lucie, FL 34986

Signing Officer

Name
Carol Deloach
Title
CEO
Phone
7728737800
Signed
2021-04-27

Organization Details

Principal Officer
Carol Deloach
Formed
2012
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
155
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:independent living total expenses:734359 program services:734359

Form 990 Part IX Line 24 - Other Expenses

Description:residential and group care total expenses:4934983 program services:4934983

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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