Civic Intelligence

Kansas Childrens Service League

990 • Fiscal year 2015 • EIN 48-0543749

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 15, 2016

1365 N CusterWichita, KS 67203

(785) 274-3100

Siviq Scores

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

Liabilities / Assets

37th percentile

0.12x

Higher debt load relative to assets than 37% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

24th percentile

0.08x

Higher debt load relative to revenue than 24% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

25th percentile

-2.5%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

33rd percentile

$130,002

Higher top officer pay than 33% of similar nonprofits.

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

10th percentile

-8.9%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-0.7%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$8,809,972

Down $861,898 (-8.9%) from 2014

Net Assets

Down

$7,720,040

Down $579,286 (-7.0%) from 2014

Liabilities

Down

$1,089,932

Down $282,612 (-21%) from 2014

Revenue

Down

$13,049,579

Down $87,025 (-0.7%) from 2014

Expenses

Down

$13,380,949

Down $291,521 (-2.1%) from 2014

Net Income

Up

-$331,370

Up $204,496 (+38%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $8,754,516Liabilities 2010: $1,381,689Net Assets 2010: $7,372,8272010Assets 2012: $9,850,686Liabilities 2012: $1,275,229Net Assets 2012: $8,575,4572012Assets 2013: $9,960,310Liabilities 2013: $1,379,283Net Assets 2013: $8,581,0272013Assets 2014: $9,671,870Liabilities 2014: $1,372,544Net Assets 2014: $8,299,3262014Assets 2015: $8,809,972Liabilities 2015: $1,089,932Net Assets 2015: $7,720,0402015Assets 2016: $8,457,091Liabilities 2016: $1,058,004Net Assets 2016: $7,399,0872016Assets 2017: $8,624,878Liabilities 2017: $1,098,136Net Assets 2017: $7,526,7422017Assets 2018: $8,898,580Liabilities 2018: $1,454,983Net Assets 2018: $7,443,5972018Assets 2019: $9,204,431Liabilities 2019: $1,542,156Net Assets 2019: $7,662,2752019Assets 2020: $9,790,154Liabilities 2020: $1,509,433Net Assets 2020: $8,280,7212020Assets 2021: $10,344,235Liabilities 2021: $1,453,878Net Assets 2021: $8,890,3572021Assets 2022: $11,373,748Liabilities 2022: $2,685,571Net Assets 2022: $8,688,1772022Assets 2024: $11,482,568Liabilities 2024: $2,829,852Net Assets 2024: $8,652,7162024

Highlighted filing

2015

Assets$8,809,972
Liabilities$1,089,932
Net Assets$7,720,040

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $15,355,0042010Expenses 2012: $16,348,7062012Revenue 2013: $13,520,379Expenses 2013: $13,758,292Net Income 2013: -$237,9132013Revenue 2014: $13,136,604Expenses 2014: $13,672,470Net Income 2014: -$535,8662014Revenue 2015: $13,049,579Expenses 2015: $13,380,949Net Income 2015: -$331,3702015Revenue 2016: $13,098,022Expenses 2016: $13,515,685Net Income 2016: -$417,6632016Revenue 2017: $13,559,112Expenses 2017: $13,668,612Net Income 2017: -$109,5002017Revenue 2018: $16,003,416Expenses 2018: $15,976,033Net Income 2018: $27,3832018Revenue 2019: $16,981,247Expenses 2019: $17,113,039Net Income 2019: -$131,7922019Revenue 2020: $17,955,366Expenses 2020: $17,643,601Net Income 2020: $311,7652020Revenue 2021: $17,651,176Expenses 2021: $17,305,263Net Income 2021: $345,9132021Revenue 2022: $17,685,190Expenses 2022: $17,542,997Net Income 2022: $142,1932022Revenue 2024: $19,341,098Expenses 2024: $19,567,302Net Income 2024: -$226,2042024

Highlighted filing

2015

Revenue$13,049,579
Expenses$13,380,949
Net Income-$331,370
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 15, 2016
Return Version
2015v2.1
Gross Receipts
$16,592,889
Mission and Program Overview

Mission

To protect and promote the well being of children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,299,495$3,882,571▼ $416,924
Pledges and Grants Receivable$667,519$982,974▲ $315,455
Cash and Non-Interest-Bearing Accounts$1,395,948$712,672▼ $683,276
Accounts Receivable$470,665$410,650▼ $60,015
Prepaid Expenses and Deferred Charges$132,577$117,897▼ $14,680
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$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$9,671,870$8,809,972▼ $861,898
Other Assets Total$2,705,666$2,703,208▼ $2,458
Liabilities
Accounts Payable and Accrued Expenses$942,517$739,201▼ $203,316
Deferred Revenue$424,023$350,731▼ $73,292
Mortgage Notes Payable Secured by Investment Property$6,004$0▼ $6,004
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,372,544$1,089,932▼ $282,612
Net Assets / Fund Balance
Unrestricted Net Assets$5,769,773$5,253,148▼ $516,625
Permanently Rstr Net Assets$2,529,553$2,466,892▼ $62,661
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$8,299,326$7,720,040▼ $579,286
Total Liabilities and Net Assets / Fund Balance$9,671,870$8,809,972▼ $861,898

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,463,374$1,438,877$4,361,959
Equipment$81,065$1,105,231$1,186,296
Land$338,132-$228,432
Other Assets Org$2,466,892--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$4,302,907-▼ $81,211-$4,221,696
2014$4,427,375-▲ $139,278$242,029$4,302,907
2013$4,087,694-▲ $358,572-$4,427,375
2012$4,119,570$1,000▲ $216,925$231,507$4,087,694
2011$4,287,863$3,263▼ $152,152-$4,119,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mia ManfrediAprnFT$121,984$8,018$130,002
Paula WischnackCFOFT$103,230$16,512$119,742
Dona BooePresident/CEOFT$117,383$2,107$119,490

Board Members and Trustees

NameTitle
John BridsonDirector/chair
Margaret LarueDirector/1st Vice Chair
Karen GriffithsDirector/2nd Vice Chair
Bobbie PadgettDirector
Brad HeyenDirector
Cyrilla PetracekDirector
Diane WoodardDirector
Elaine SchwartzDirector
Harry StephensDirector
Janice ParksDirector
Jeffrey WietharnDirector
Jim MercerDirector
Jim OgleDirector
Ken DelucaDirector
Kim CarneyDirector
Linda SteinkeDirector
Macaela HarrisDirector
Melanie WorsleyDirector
Randall SteinertDirector
Teresa MaleyDirector
Tom KrebsDirector
Vince AvilaDirector
Aline BarrettDirector/secretary
David SteinmannDirector/secretary
Shirley ScottDirector/secretary
James EricksonDirector/treasurer
Mary PetersonDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,333,640
Program Service Revenue
$3,656,275
Investment Income
$-578
Other Revenue
$60,242
All Other Contributions
$728,343
Change in Net Assets
$-331,370

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$105,032Fair Market Value
Other Non Cash Contri Table0$102,372Fair Market Value
Books and Publications-$729Fair Market Value
Food Inventory11$532Fair Market Value
Total Noncash Contributions11$208,665-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,069,638
Revenue Not Reported on Financial Statements
$-20,059
Revenue Not Reported on Form 990
$385,847
Other Revenue Adjustments
$-20,059
Total Revenue per Audited Statements
$13,455,485
Total Revenue per Form 990
$13,049,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,292,426
Other Expenses$5,039,230
Total Fundraising Expense$253,138
Grants and Similar Amounts Paid$49,293
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,588,260$603,759$164,842$6,356,861
Fees for Services Other$1,977,466$214,270-$2,191,736
Other Employee Benefits$951,103$108,123$21,065$1,080,291
Occupancy$553,889$87,773$9,314$650,976
Payroll Taxes$523,427$76,231$16,384$616,042
Office Expenses$411,131$50,331$10,868$472,330
Current Officers, Directors, Trustees, and Key Employees-$239,232-$239,232
Travel$185,063$31,819$10,852$227,734
Depreciation Depletion$132,491$31,473$5,326$169,290
Conferences and Meetings$139,207$16,820$5,680$161,707
All Other Expenses$136,825$16,213$1,985$155,023
Insurance$73,272$4,736$626$78,634
Fees for Services Accounting-$63,932-$63,932
Other Expenses$58,365$1,550$3,095$58,365
Grants to Domestic Individuals$49,293--$49,293
Interest$12,914$1,246$748$14,908
Fees for Services Legal-$7,862-$7,862
Advertising$1,838$4,458-$6,296
Total Functional Expenses$11,493,956$1,633,855$253,138$13,380,949

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,419,612
Expenses per Audited Statements$13,380,949
Total Expenses per Form 990$13,380,949
Expenses Not Reported on Form 990$1,038,663
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,324
Fundraising Direct Expenses$20,059
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast Event$130,918$23,098$6,382$16,716
Bhf Topeka$167,712$2,904$1,516$1,388
Total Events$317,775$28,324$20,059$8,265
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
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

An independent accounting firm prepares and reviews the form 990. The return is then reviewed by the financial accountant and the cfo. Any questions or concerns the financial accountant and cfo have are addressed and any corrections or clarifications are made. The final form 990, with all required schedules is made available on a secured web-site and each member of the governing body is contacted by e-mail that the document is available to review prior to filing the 990.

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

Employees sign for receipt of employee manual at date of employment and when amendments are approved by the board. In addition, the employee manual is posted on the agency intranet. Training on human resource policies and procedures is conducted with the management team at least annually. Board orientation on agency policies and procedures is conducted annually. Any potential conflicts of interest are reported to the cfo. The cfo and ceo determine if a conflict actually exists. If a conflict of interest does exist, the board member is prohibited from voting on the matter.

Form 990, Part VI, Section B, Line 15A

The ceo's performance and compensation review is performed by the executive committee of the board of directors with recommendations being made to the full board of directors. One aspect of this annual review includes outside salary surveys which compare compensation to other comparable nonprofit organizations within a comparable region and geographic area.

Form 990, Part VI, Section B, Line 15B

Officer compensation is at the discretion of the ceo with discussion and review by the executive committee of the board of directors. One aspect of this annual review includes outside salary surveys which compare compensation to other comparable nonprofit organizations within a comparable region and geographic area.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
KANSAS CHILDREN'S SERVICE LEAGUE
EIN
48-0543749
In Care Of
% PAULA WISCHNACK
Phone
7852743100
Address
1365 N CUSTER, WICHITA, KS 67203

Signing Officer

Name
Paula Wischnack
Title
Chief Financial Offi
Signed
2016-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dona Booe
Formed
1893
Legal Domicile
Ks
Voting Board Members
18
Independent Board Members
18
Employees
266
Volunteers
850

Preparer

Firm
Bkd Llp
Address
1551 N WATERFRONT PKWY STE 300, WICHITA, KS 67206-6601
Preparer
Steven L Webb
Phone
3162652811
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Early childhood education: in 1977, kcsl established its leadership as an expert in early childhood learning with the administration and management of head start in 10 western kansas counties (finney, wichita, scott, kearney, stanton, grant, haskell, stevens, gray, and seward). Our presence includes an array of early learning programs that includes head start, early head start, and kansas early head start. If kansans are to continue to prosper in the future, we need to make sure that all children have the opportunity to develop intellectually, socially, and emotionally. Current science emphasizes that brain development during the early years of life is particularly critical, creating the foundation upon which future growth depends. When young children experience prolonged stress, their early brain development is jeoparidized. However, early brain development thrives when parents, families, and communities nurture young children through loving care, interaction and stimulation. The comprehensive programs provided to both english and spanish speaking children in these ten western kansas counties through kcsls head start and early head start programs helps to provide the highest risk families and children with educational, social and emotional support to help them thrive. Currently, kcsl is servicing nearly 600 children within these comprehensive programs. Outcome measures demonstrate kcsls quality in delivery of early learning services where we exceed program standards in all developmental goals and benchmarks for children.

Form 990, Part III, Line 4B

Healthy families: in 1996, kcsl began its healthy families services. In 2015, the program provided services to 304 kansas families across cherokee, johnson, labette, lyon, montgomery, neosho, reno, sedgwick, shawnee, wilson, and wyandotte, counties. Kcsls healthy families services are nationally accredited by healthy families america (hfa). Program goals for healthy families includes preventing child abuse and neglect; enhancing child health and development; and promoting positive parenting. These goals are accomplished by initiating services prenatally or at birth to at-risk parents; using voluntary and positive outreach approaches in engagement of family services; intensive home visitation focused on supporting the parent as well as supporting the parent-child interaction and child development; and utilizing only standardized and evidence-based tools to systematically evaluate program outcomes and effectiveness. Healthy families services can be provided until a child reaches age 5 or until they begin school.

Form 990, Part III, Line 4C

Foster care: in 2015, kansas childrens service league served 307 children in 57 licensed foster homes for a total of 32,691 bed days. Kansas childrens service league receives requests for foster care placements from a variety of sources with the majority of requests for placement services for children with special needs. The special needs range from the age of the child (10 or older); behavior problems; developmental, emotional and physical disabilities; and sibling sets. Resource families sponsored by kansas childrens service league believe that every child deserves a safe and stable place to live. These children have been removed from their parental home due to a variety of reasons but all have experienced trauma in one form or another. Kansas childrens service league provides a vital resource to not only these children, but to the people who are responsible for case management services, and the community as a whole. The resource parent relationship with the birth or biological parents is a critical component of this service delivery model. The goal is for the resource parents and birth parents to be communicating and working together towards reintegration of the child to his/her family of origin. This kind of relationship is most beneficial to the child to experience adult cohesion and stability. Resource parents can be some of the best teachers or role models for biological parents.

Form 990, Part III, Line 4D

Other various programs include: adoptive services, counseling, juvenile intake and assessment, outpatient mental health, prevention services, parent support and pass-through services.

Form 990, Part XI, Line 9

Impairment on building held for sale $306,000

Form 990 Part IX Line 11G

Description:foster home payments total fees:1001299

Form 990 Part IX Line 11G

Description:other professional fees total fees:846187

Form 990 Part IX Line 11G

Description:contractual - dlc total fees:43464

Form 990 Part IX Line 11G

Description:development & public relations total fees:103832

Form 990 Part IX Line 11G

Description:mental health assessment total fees:34634

Form 990 Part IX Line 11G

Description:mis purchased services total fees:154368

Form 990 Part IX Line 11G

Description:nutrition consultant total fees:4372

Form 990 Part IX Line 11G

Description:secretarial services total fees:3580

Financial Statement Notes

Schedule D, Part V, Line 4

The funds are held by kansas children's service league foundation, a related tax exempt organization. The intended use of the funds is to protect and promote the well being of children by providing ongoing support of the charitable mission of the kansas children's service league.

Schedule D, Part X, Line 2

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part XI, Line 2D

Related organizations' revenue (41,878) eliminations (106,500) --------- total (148,378) schedule d, part xi, line 4b fundraising event expense (20,059)

Schedule D, Part XII, Line 2D

Related organizations' expense 342,963 eliminations (106,500) fundraising event expense 20,059 impairment on building held for sale 306,000 --------- total 562,522

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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR/2ND VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt28CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt29APRN

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.5$2.83$8.65$19.3$19.6$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$2.69$8.69$17.7$17.5$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.45$8.89$17.7$17.3$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.79$1.51$8.28$18.0$17.6$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.20$1.54$7.66$17.0$17.1$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.90$1.45$7.44$16.0$16.0$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.62$1.10$7.53$13.6$13.7$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.46$1.06$7.40$13.1$13.5$0.42
2015Detailed filing. Detailed filing data is available for this year.$8.81$1.09$7.72$13.0$13.4$0.33
2014Detailed filing. Detailed filing data is available for this year.$9.67$1.37$8.30$13.1$13.7$0.54
2013Detailed filing. Detailed filing data is available for this year.$9.96$1.38$8.58$13.5$13.8$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.85$1.28$8.58$16.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.75$1.38$7.37$15.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $10M-$25M nonprofits