Civic Intelligence

Kansas Childrens Service League

990 • Fiscal year 2017 • EIN 48-0543749

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 07, 2018

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

40th percentile

0.13x

Higher debt load relative to assets than 40% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.08x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

32nd percentile

-0.8%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$151,458

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

40th percentile

2.0%

Faster asset growth than 40% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

3.5%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$8,624,878

Up $167,787 (+2.0%) from 2016

Net Assets

Up

$7,526,742

Up $127,655 (+1.7%) from 2016

Liabilities

Up

$1,098,136

Up $40,132 (+3.8%) from 2016

Revenue

Up

$13,559,112

Up $461,090 (+3.5%) from 2016

Expenses

Up

$13,668,612

Up $152,927 (+1.1%) from 2016

Net Income

Up

-$109,500

Up $308,163 (+74%) from 2016

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

2017

Assets$8,624,878
Liabilities$1,098,136
Net Assets$7,526,742

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

2017

Revenue$13,559,112
Expenses$13,668,612
Net Income-$109,500
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 7, 2018
Return Version
2017v2.3
Gross Receipts
$13,896,998
Mission and Program Overview

Mission

To protect and promote the well being of children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,537,863$3,537,828▼ $35
Pledges and Grants Receivable$826,975$1,042,537▲ $215,562
Cash and Non-Interest-Bearing Accounts$996,114$696,618▼ $299,496
Accounts Receivable$314,105$426,585▲ $112,480
Prepaid Expenses and Deferred Charges$96,893$104,051▲ $7,158
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$8,457,091$8,624,878▲ $167,787
Other Assets Total$2,685,141$2,817,259▲ $132,118
Liabilities
Accounts Payable and Accrued Expenses$775,259$838,500▲ $63,241
Deferred Revenue$282,745$259,636▼ $23,109
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$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$1,058,004$1,098,136▲ $40,132
Net Assets / Fund Balance
Unrestricted Net Assets$4,954,151$4,957,279▲ $3,128
Permanently Rstr Net Assets$2,444,936$2,569,463▲ $124,527
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$7,399,087$7,526,742▲ $127,655
Total Liabilities and Net Assets / Fund Balance$8,457,091$8,624,878▲ $167,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,009,420$1,632,750$4,366,878
Equipment$190,276$1,100,188$1,290,464
Land$338,132-$228,432
Other Assets Org$2,569,463--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,530,205-▲ $452,428-$4,982,633
2016$4,221,696-▲ $308,509-$4,530,205
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mia ManfrediAprnFT$113,248$38,210$151,458
Paula WischnackCFOFT$106,383$20,188$126,571
Dona BooePresident/CEOFT$117,444$4,818$122,262

Board Members and Trustees

NameTitle
Margaret LarueDirector/chair
John BridsonDirector/past Chair
Karen GriffithsDirector/1st Vice Chair
Vince AvilaDirector/2nd Vice Chair
Bobbie PadgettDirector
Brad HeyenDirector
Carol BaileyDirector
Cyrilla PetracekDirector
Elaine SchwartzDirector
James EricksonDirector
Jeffrey WietharnDirector
Macaela HarrisDirector
Mary PetersonDirector
Megan McginnisDirector
Melanie WorsleyDirector
Richard WalshDirector
Robert DeleonDirector
Sheri KingDirector
Shirley ScottDirector
Tom KrebsDirector
Zachary SchultzDirector
Teresa MaleyDirector/secretary
Randall SteinertDirector/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Century Business TechnologiesIt, Db Serv Maint AgPO BOX 2459, Topeka, KS 66601$214,643
Revenue and Support

Revenue Composition

Contributions and Grants
$10,161,028
Program Service Revenue
$3,365,860
Investment Income
$4,948
Other Revenue
$27,276
All Other Contributions
$847,918
Change in Net Assets
$-109,500

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
Clothing and Household Goods-$139,701Fair Market Value
Other Non Cash Contri Table0$87,548Fair Market Value
Books and Publications-$2,235Fair Market Value
Food Inventory11$748Fair Market Value
Total Noncash Contributions11$230,232-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,578,258
Revenue Not Reported on Financial Statements
$-19,146
Revenue Not Reported on Form 990
$1,484,895
Other Revenue Adjustments
$-19,146
Total Revenue per Audited Statements
$15,063,153
Total Revenue per Form 990
$13,559,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,614,731
Other Expenses$5,009,333
Total Fundraising Expense$237,730
Grants and Similar Amounts Paid$44,548
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,777,963$621,104$139,197$6,538,264
Fees for Services Other$1,518,355$178,880$2,210$1,699,445
Other Employee Benefits$1,105,786$132,224$14,040$1,252,050
Office Expenses$1,012,649$74,417$22,148$1,109,214
Occupancy$676,689$92,382$7,378$776,449
Payroll Taxes$491,265$70,884$13,435$575,584
Current Officers, Directors, Trustees, and Key Employees-$248,833-$248,833
Travel$186,319$22,850$8,709$217,878
Conferences and Meetings$151,891$17,912$6,550$176,353
Depreciation Depletion$91,939$27,936$3,784$123,659
All Other Expenses$78,598$12,004-$90,602
Insurance$70,814$4,584$547$75,945
Fees for Services Accounting-$70,147-$70,147
Other Expenses$49,576$8,523$2,228$60,327
Grants to Domestic Individuals$44,548--$44,548
Interest$11,981$4,491$1,375$17,847
Advertising$13,911$3,595-$17,506
Fees for Services Legal-$1,588-$1,588
Total Functional Expenses$11,778,888$1,651,994$237,730$13,668,612

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,487,552
Expenses per Audited Statements$13,668,612
Total Expenses per Form 990$13,668,612
Expenses Not Reported on Form 990$818,940
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,409
Fundraising Direct Expenses$19,146
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rsb Breakfast$122,235$27,046$4,038$23,008
Bhf-topeka$210,248$4,323$590$3,733
Total Events$355,633$33,409$19,146$14,263
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 11B

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 email that the document is available to review prior to filing of 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
Phone
7852743100
Signed
2018-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dona Booe
Formed
1893
Legal Domicile
Ks
Voting Board Members
19
Independent Board Members
19
Employees
266
Volunteers
800

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, grant, gray, haskell, kearny, seward, scott, stanton, stevens, and wichita). 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 jeopardized. However, early brain development thrives when parents, families, and communities nurture young children through loving care, interaction and stimulation. Kcsl head start and early head start provide comprehensive services in english, spanish and burmese to children and their families in these ten western kansas counties. Families with the highest risk are offered educational, social and emotional support to help them thrive. Currently, kcsl is servicing nearly 550 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 2017, the program provided services to 360 kansas families across cherokee, johnson, labette, lyon, montgomery, neosho, reno, sedgwick, shawnee, and wyandotte, counties. Kcsls healthy families services are nationally accredited by healthy families america (hfa). Program goals for healthy families include 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 2017 kansas childrens service league served 229 children in 48 licensed foster homes for a total of 27,681 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 IX Line 11G

Description:foster home payments total fees:901175

Form 990 Part IX Line 11G

Description:development & public relations total fees:51568

Form 990 Part IX Line 11G

Description:contractual - dlc total fees:43807

Form 990 Part IX Line 11G

Description:mental health assessment total fees:4880

Form 990 Part IX Line 11G

Description:other professional fees total fees:519927

Form 990 Part IX Line 11G

Description:secretarial services total fees:11062

Form 990 Part IX Line 11G

Description:mis purchased services total fees:167026

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 794,922 eliminations (99,100) --------- total 695,822 schedule d, part xi, line 4b fundraising event expense (19,146)

Schedule D, Part XII, Line 2D

Related organizations' expense 346,975 eliminations (99,100) fundraising event expense 19,146 --------- total 267,021

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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
2017Detailed filing. Detailed filing data is available for this year.$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