Civic Intelligence

The Capper Foundation DBA Easter Seals Capper Foundation

990 • Fiscal year 2015 • EIN 48-0543745

Sep 01, 2014 to Aug 31, 2015 • Filed on Dec 17, 2015

Organization Profilewww.capper.easterseals.com

View Organization Page

3500 Southwest Tenth StreetTopeka, KS 66604

(785) 272-4060

Siviq Scores

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

Liabilities / Assets

19th percentile

0.04x

Higher debt load relative to assets than 19% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

16th percentile

0.08x

Higher debt load relative to revenue than 16% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

28th percentile

$168,424

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

65th percentile

5.3%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

59th percentile

7.3%

Faster revenue growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$35,143,486

Up $1,772,050 (+5.3%) from 2014

Net Assets

Up

$33,863,700

Up $1,794,699 (+5.6%) from 2014

Liabilities

Down

$1,279,786

Down $22,649 (-1.7%) from 2014

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin72nd percentile

Revenue

Up

$16,336,510

Up $1,105,168 (+7.3%) from 2014

Expenses

Up

$14,081,737

Up $7,045,681 (+100%) from 2014

Net Income

Down

$2,254,773

Down $5,940,513 (-72%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

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

$40M$30M$20M$10M$0Assets 2010: $18,937,007Liabilities 2010: $1,223,605Net Assets 2010: $17,713,4022010Assets 2011: $19,810,411Liabilities 2011: $1,146,212Net Assets 2011: $18,664,1992011Assets 2012: $22,101,000Liabilities 2012: $500,004Net Assets 2012: $21,600,9962012Assets 2013: $23,968,366Liabilities 2013: $557,167Net Assets 2013: $23,411,1992013Assets 2014: $33,371,436Liabilities 2014: $1,302,435Net Assets 2014: $32,069,0012014Assets 2015: $35,143,486Liabilities 2015: $1,279,786Net Assets 2015: $33,863,7002015Assets 2016: $35,286,202Liabilities 2016: $1,338,367Net Assets 2016: $33,947,8352016Assets 2017: $34,527,866Liabilities 2017: $816,122Net Assets 2017: $33,711,7442017Assets 2018: $35,226,771Liabilities 2018: $1,061,738Net Assets 2018: $34,165,0332018Assets 2019: $35,669,068Liabilities 2019: $980,664Net Assets 2019: $34,688,4042019Assets 2020: $36,831,156Liabilities 2020: $1,242,842Net Assets 2020: $35,588,3142020Assets 2021: $38,551,469Liabilities 2021: $1,175,021Net Assets 2021: $37,376,4482021Assets 2022: $36,358,262Liabilities 2022: $1,389,284Net Assets 2022: $34,968,9782022Assets 2023: $35,842,153Liabilities 2023: $1,772,745Net Assets 2023: $34,069,4082023Assets 2024: $37,256,736Liabilities 2024: $2,206,879Net Assets 2024: $35,049,8572024Assets 2025: $38,459,094Liabilities 2025: $2,348,806Net Assets 2025: $36,110,2882025

Highlighted filing

2015

Assets$35,143,486
Liabilities$1,279,786
Net Assets$33,863,700
Open 2015 Filing

Operations Trend

Revenue Growth59th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,419,7902010Expenses 2011: $2,326,8022011Expenses 2012: $4,240,2882012Revenue 2013: $7,102,100Expenses 2013: $5,439,327Net Income 2013: $1,662,7732013Revenue 2014: $15,231,342Expenses 2014: $7,036,056Net Income 2014: $8,195,2862014Revenue 2015: $16,336,510Expenses 2015: $14,081,737Net Income 2015: $2,254,7732015Revenue 2016: $14,026,774Expenses 2016: $14,031,248Net Income 2016: -$4,4742016Revenue 2017: $12,952,754Expenses 2017: $13,693,269Net Income 2017: -$740,5152017Revenue 2018: $14,338,609Expenses 2018: $13,143,749Net Income 2018: $1,194,8602018Revenue 2019: $13,256,175Expenses 2019: $12,516,855Net Income 2019: $739,3202019Revenue 2020: $13,424,600Expenses 2020: $12,568,474Net Income 2020: $856,1262020Revenue 2021: $12,624,169Expenses 2021: $12,269,381Net Income 2021: $354,7882021Revenue 2022: $11,403,670Expenses 2022: $12,846,272Net Income 2022: -$1,442,6022022Revenue 2023: $13,606,696Expenses 2023: $14,815,434Net Income 2023: -$1,208,7382023Revenue 2024: $16,370,787Expenses 2024: $16,068,368Net Income 2024: $302,4192024Revenue 2025: $17,016,770Expenses 2025: $16,376,988Net Income 2025: $639,7822025

Highlighted filing

2015

Revenue$16,336,510
Expenses$14,081,737
Net Income$2,254,773
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Dec 17, 2015
Return Version
2014v5.0
Gross Receipts
$18,283,596
Mission and Program Overview

Mission

The mission of capper foundation is to build abilities and empower people of all ages living with disabilities.

to provide exceptional individualized services to ensure that people with disabilities and their families have opportunities to live, learn, work and play in their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,144,371$7,845,015▼ $299,356
Investments in Publicly Traded Securities$6,965,216$6,949,618▼ $15,598
Cash and Non-Interest-Bearing Accounts$4,452,782$4,822,395▲ $369,613
Accounts Receivable$837,037$774,473▼ $62,564
Pledges and Grants Receivable$221,800$732,800▲ $511,000
Investments Other Securities$978,139$579,233▼ $398,906
Prepaid Expenses and Deferred Charges$323,139$275,050▼ $48,089
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$33,371,436$35,143,486▲ $1,772,050
Other Assets Total$11,448,952$13,164,902▲ $1,715,950
Liabilities
Other Liabilities$1,044,771$1,150,271▲ $105,500
Accounts Payable and Accrued Expenses$255,764$126,665▼ $129,099
Deferred Revenue$1,900$2,850▲ $950
Total Liabilities$1,302,435$1,279,786▼ $22,649
Net Assets / Fund Balance
Unrestricted Net Assets$16,358,721$16,422,663▲ $63,942
Permanently Rstr Net Assets$13,722,076$15,925,504▲ $2,203,428
Temporarily Rstr Net Assets$1,988,204$1,515,533▼ $472,671
Total Net Assets Fund Balance$32,069,001$33,863,700▲ $1,794,699
Total Liabilities and Net Assets / Fund Balance$33,371,436$35,143,486▲ $1,772,050

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,183,583$4,304,374$11,487,957
Equipment$361,258$782,340$1,143,598
Land$235,306-$235,306
Other Land Buildings$58,835$150,456$209,291
Leasehold Improvements$6,033$1,227$7,260
Other Assets Org$10,572--
Other Securities$112,629--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$4,366,166$114,788▼ $1,611$485,914$3,993,429
2013$3,925,675$261,050▲ $528,057$348,616$4,366,166
2012$3,689,400$1,000▲ $249,637$14,362$3,925,675
2011$3,435,560$149,907▲ $158,716$54,783$3,689,400
2010$3,180,224-▲ $308,962$53,626$3,435,560
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James LeikerPresident & CEOFT$140,611$27,813$168,424
Sandy WarrenVP, SecretaryFT$109,504$8,050$117,554

Board Members and Trustees

NameTitle
John DietrickTrustee,Chair
Bruce MyersTrustee,V-Chair
Ann PalmerTrustee
Betty DanielTrustee
Dr Judith KooserTrustee
Emily McgeeTrustee
Gerald MowreyTrustee
Greg GreenwoodTrustee
Jared HolroydTrustee
Jeff RussellTrustee
Kent LammersTrustee
Mark BoranyakTrustee
Marlou WegenerTrustee
Steve BrimanTrustee
Teresa Van BecelaereTrustee
Gail Beutler-eymanTrustee, Treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$14,377,467
Program Service Revenue
$1,645,188
Investment Income
$341,425
Other Revenue
$-27,570
All Other Contributions
$3,699,514
Change in Net Assets
$2,254,773

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,302,341
Revenue Not Reported on Financial Statements
$34,169
Revenue Not Reported on Form 990
$-460,074
Total Revenue per Audited Statements
$15,842,267
Total Revenue per Form 990
$16,336,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,378,603
Other Expenses$2,703,134
Total Fundraising Expense$321,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,684,299$111,780$211,952$9,008,031
Other Employee Benefits$1,205,926$23,367$22,815$1,252,108
Payroll Taxes$694,790$21,654$16,229$732,673
Depreciation Depletion$484,455$19,498$6,825$510,778
Occupancy$415,333$18,384$3,644$437,361
Current Officers, Directors, Trustees, and Key Employees$64,527$201,646$2,688$268,861
Insurance$150,308$57,679$1,104$209,091
All Other Expenses$153,917$6,856$26,033$186,806
Office Expenses$153,968$4,602$6,028$164,598
Pension Plan Contributions$114,983$1,716$231$116,930
Other Expenses$113,584$2,505$509$113,584
Travel$52,252$5,885$1,759$59,896
Payments to Affiliates-$44,424-$44,424
Fees for Service Investment Mgmnt Fees-$34,169-$34,169
Fees for Services Accounting$4,894$12,563$197$17,654
Total Functional Expenses$13,129,151$630,704$321,882$14,081,737

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,081,737
Expenses per Audited Statements$14,047,568
Total Expenses per Audited Statements$14,047,568
Expenses Not Reported on Financial Statements$34,169
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,483
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening as a Child$127,948-$13,064-
Blarney Breakfast$11,302-$746-
Total Events$139,250-$34,483$-34,483
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$982,698
accrued retirement$124,535
Other Liabilities$43,038
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, Line 11B: Form 990 Review Process

“The Board of Trustees annually engages an independent CPA firm to audit the financial statements and prepare the Form 990. The CPA firm meets with the Board Audit Committee and the Board of Trustees to review the financial statements and related disclosures. An electronic copy of the Form 990 is provided to each Trustee for review prior to filing of the return. A detail review of the Form 990 is conducted for all Trustees at the Board Fiscal Committee meeting. After the Trustees review is completed, the President & CEO signs the Form 990 to be filed and a copy is retained for public inspection.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The Board of Trustees has a written conflict of interest policy. Annually, or upon election to the Board, each person completes a statement affirming their understanding of the policy and disclosing relationships which could present potential conflicts of interest. These disclosures are retained by the Secretary of the Board. A Trustee will recuse themselves from voting on any matter with which they have a potential conflict of interest.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Annually, the Board Executive Evaluation and Compensation Committee completes an evaluation of the President & CEO's performance as measured by a self-assessment, feedback from direct reporting staff, and each Trustees evaluation of his performance. Compensation recommendations are based on performance and organizational budget plans, as well as comparison to the annual Easter Seals compensation survey, and other available compensation surveys and data. The Executive Committee presents the performance review and compensation recommendation to the full Board for approval.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The President & CEO approves all other staff compensation within the scope of the annual operating budget approved by the Board of Trustees.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, conflict of interest policy, and financial statements are available to the public upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
The Capper Foundation
EIN
48-0543745
Phone
7852724060
Address
3500 SOUTHWEST TENTH STREET, TOPEKA, KS 66604

Signing Officer

Name
James Leiker
Title
President & CEO
Signed
2015-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Leiker
Formed
1920
Legal Domicile
Ks
Voting Board Members
14
Independent Board Members
14
Employees
557
Volunteers
256

Preparer

Firm
Mize Houser & Company Pa
Address
534 S KANSAS AVE 400, TOPEKA, KS 66603-3454
Preparer
Yvonne G Brownell
Phone
7852330536
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The organizations endowment consists of numerous individual donor-restricted funds. The purpose of the endowment funds is to provide a source of income to support the organization in perpetuity. Based on the original donors designation, income may be allocated to a specific purpose or it may be unrestricted. In accordance with the Uniform Prudent Management of Institutional Funds Act (UPMIFA), the organizations endowment investment and spending policy attempts to provide a predictable stream of funding to programs supported by its endowment while ensuring that the purchasing power of the endowment assets does not decline over time.”

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IRS990/Desc0In collaboration with families and medical, educational and community professionals, services were designed to build the abilities and independent life skills of persons with disabilities. Easter Seals Capper Foundation provides services to infants, children, teens and adults with developmental and intellectual disabilities. Some of these disabilities include: autism, cerebral palsy, sensory processing disorder, and other orthopedic and neurological conditions. Positive outcomes to enhance their independence were accomplished by creatively adapting and applying ideas, services, education, therapies and equipment, and by providing training for those who live and work with this special population. During this year, Pediatric physical therapy, occupational therapy, speech/language therapy and behavioral therapy services were conducted with 563 persons through outpatient and school contract services. The Professional & Family Training program conducted training sessions for 510 people. Information and referral services were provided to 374 individuals. 49 equipment loan services were made to individuals. 76 people participated in therapeutic recreation activities. Residential services assisted 138 adults to live in a community setting. 156 persons received wellness monitoring or in home support services. Adult day services provided 145 persons support to engage in community based activities. 156 individuals participated in employment services. Targeted case management services were provided for 198 adults and children. Health Home Services were provided for 58 individuals. 103 persons received Dental Services.
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IRS990/Form990PartVIISectionAGrp/PersonNm2MARLOU WEGENER
IRS990/Form990PartVIISectionAGrp/PersonNm3SANDY WARREN
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IRS990/Form990PartVIISectionAGrp/PersonNm5GAIL BEUTLER-EYMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm14JEFF RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm15KENT LAMMERS
IRS990/Form990PartVIISectionAGrp/PersonNm16STEVE BRIMAN
IRS990/Form990PartVIISectionAGrp/PersonNm17TERESA VAN BECELAERE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP, SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE, TREAS.
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee,Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee,V-Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of Easter Seals Capper Foundation is to provide exceptional individualized services to ensure that people with disabilities and their families have opportunities to live, learn, work and play in their communities.
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IRS990/ProgramServiceRevenueGrp/Desc0Adult Services
IRS990/ProgramServiceRevenueGrp/Desc1community support grant

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,143,486
Liabilities
$1,279,786
Net assets
$33,863,700
Revenue
$16,336,510
Expenses
$14,081,737
Net income
$2,254,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$38.5$2.35$36.1$17.0$16.4$0.64
2024Detailed filing. Detailed filing data is available for this year.$37.3$2.21$35.0$16.4$16.1$0.30
2023Detailed filing. Detailed filing data is available for this year.$35.8$1.77$34.1$13.6$14.8$1.21
2022Detailed filing. Detailed filing data is available for this year.$36.4$1.39$35.0$11.4$12.8$1.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.6$1.18$37.4$12.6$12.3$0.35
2020Detailed filing. Detailed filing data is available for this year.$36.8$1.24$35.6$13.4$12.6$0.86
2019Detailed filing. Detailed filing data is available for this year.$35.7$0.98$34.7$13.3$12.5$0.74
2018Summary only. Only limited summary data is available for this year.$35.2$1.06$34.2$14.3$13.1$1.19
2017Detailed filing. Detailed filing data is available for this year.$34.5$0.82$33.7$13.0$13.7$0.74
2016Detailed filing. Detailed filing data is available for this year.$35.3$1.34$33.9$14.0$14.0$0.00
2015Detailed filing. Detailed filing data is available for this year.$35.1$1.28$33.9$16.3$14.1$2.25
2014Detailed filing. Detailed filing data is available for this year.$33.4$1.30$32.1$15.2$7.04$8.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.0$0.56$23.4$7.10$5.44$1.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.1$0.50$21.6$4.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.8$1.15$18.7$2.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$1.22$17.7$2.42