Civic Intelligence

Pact Helping Children with Special

EIN 52-1230183 • 501(c)3 • Baltimore, MD

Profile

Pact: helping children with special needs, inc. Promotes development of special needs children and their families through assessments, early intervention services, family support services, parent education, counseling, specialized child care & professional training.

7000 Tudsbury RoadBaltimore, MD 21244

www.kennedykrieger.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$397,295

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

6.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,432,751

Up $1,246,631 (+57%) from 2023

Liabilities

Up

$1,302,150

Up $1,228,475 (+1667%) from 2023

Net Assets

Up

$2,130,601

Up $18,156 (+0.9%) from 2023

Revenue

Up

$9,808,357

Up $5,936,582 (+153%) from 2023

Expenses

Up

$9,692,397

Up $6,029,317 (+165%) from 2023

Net Income

Down

$115,960

Down $92,735 (-44%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,508,712Liabilities 2010: $83,758Net Assets 2010: $1,424,9542010Assets 2011: $1,151,076Liabilities 2011: $48,489Net Assets 2011: $1,102,5872011Assets 2012: $1,196,892Liabilities 2012: $84,813Net Assets 2012: $1,112,0792012Assets 2013: $1,377,387Liabilities 2013: $101,790Net Assets 2013: $1,275,5972013Assets 2014: $1,338,683Liabilities 2014: $96,758Net Assets 2014: $1,241,9252014Assets 2015: $1,376,441Liabilities 2015: $168,538Net Assets 2015: $1,207,9032015Assets 2016: $1,300,063Liabilities 2016: $186,475Net Assets 2016: $1,113,5882016Assets 2017: $1,370,739Liabilities 2017: $540,115Net Assets 2017: $830,6242017Assets 2018: $1,375,840Liabilities 2018: $323,432Net Assets 2018: $1,052,4082018Assets 2019: $1,385,530Liabilities 2019: $194,467Net Assets 2019: $1,191,0632019Assets 2020: $1,652,241Liabilities 2020: $137,043Net Assets 2020: $1,515,1982020Assets 2021: $1,819,823Liabilities 2021: $127,355Net Assets 2021: $1,692,4682021Assets 2022: $1,966,298Liabilities 2022: $112,630Net Assets 2022: $1,853,6682022Assets 2023: $2,186,120Liabilities 2023: $73,675Net Assets 2023: $2,112,4452023Assets 2024: $3,432,751Liabilities 2024: $1,302,150Net Assets 2024: $2,130,6012024

Highlighted filing

2024

Assets$3,432,751
Liabilities$1,302,150
Net Assets$2,130,601

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,545,0762010Expenses 2011: $3,369,4502011Expenses 2012: $2,530,0632012Revenue 2013: $2,865,215Expenses 2013: $2,701,697Net Income 2013: $163,5182013Revenue 2014: $2,847,445Expenses 2014: $2,881,117Net Income 2014: -$33,6722014Revenue 2015: $3,067,143Expenses 2015: $3,101,165Net Income 2015: -$34,0222015Revenue 2016: $3,123,662Expenses 2016: $3,217,977Net Income 2016: -$94,3152016Revenue 2017: $3,133,465Expenses 2017: $3,440,400Net Income 2017: -$306,9352017Revenue 2018: $3,201,404Expenses 2018: $3,009,167Net Income 2018: $192,2372018Revenue 2019: $3,393,670Expenses 2019: $3,273,453Net Income 2019: $120,2172019Revenue 2020: $3,099,080Expenses 2020: $2,786,438Net Income 2020: $312,6422020Revenue 2021: $3,068,717Expenses 2021: $3,011,821Net Income 2021: $56,8962021Revenue 2022: $3,644,797Expenses 2022: $3,411,211Net Income 2022: $233,5862022Revenue 2023: $3,871,775Expenses 2023: $3,663,080Net Income 2023: $208,6952023Revenue 2024: $9,808,357Expenses 2024: $9,692,397Net Income 2024: $115,9602024

Highlighted filing

2024

Revenue$9,808,357
Expenses$9,692,397
Net Income$115,960

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.43$1.30$2.13$9.81$9.69$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.19$0.07$2.11$3.87$3.66$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.97$0.11$1.85$3.64$3.41$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.13$1.69$3.07$3.01$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.14$1.52$3.10$2.79$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.19$1.19$3.39$3.27$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.32$1.05$3.20$3.01$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.54$0.83$3.13$3.44$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.19$1.11$3.12$3.22$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.17$1.21$3.07$3.10$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.10$1.24$2.85$2.88$0.03
2013Summary only. Only limited summary data is available for this year.$1.38$0.10$1.28$2.87$2.70$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.08$1.11$2.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.05$1.10$3.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.08$1.42$3.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$9,808,357
Mission and Program Overview

Mission

Pact: helping children with special needs, inc. Promotes development of special needs children and their families through assessments, early intervention services, family support services, parent education, counseling, specialized child care & professional training.

To promote the development of young children with special needs and/or high risk factors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$845,485$2,705,824▲ $1,860,339
Investments in Publicly Traded Securities$487,958$550,835▲ $62,877
Cash and Non-Interest-Bearing Accounts$167,289$123,820▼ $43,469
Accounts Receivable$89,110$50,575▼ $38,535
Prepaid Expenses and Deferred Charges$1,697$1,697→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$2,186,120$3,432,751▲ $1,246,631
Other Assets Total$594,581$0▼ $594,581
Liabilities
Other Liabilities$0$1,236,882▲ $1,236,882
Accounts Payable and Accrued Expenses$40,502$54,498▲ $13,996
Deferred Revenue$33,173$10,770▼ $22,403
Total Liabilities$73,675$1,302,150▲ $1,228,475
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,541,974$1,497,717▼ $44,257
Net Assets Without Donor Restrictions$570,471$632,884▲ $62,413
Total Net Assets Fund Balance$2,112,445$2,130,601▲ $18,156
Total Liabilities and Net Assets / Fund Balance$2,186,120$3,432,751▲ $1,246,631

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$47,134$47,134

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$487,958-▲ $62,877-$550,835
2022$437,876-▲ $50,082-$487,958
2021$510,262-▼ $72,386-$437,876
2020$389,888-▲ $120,374-$510,262
2019$373,464-▲ $16,424-$389,888
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcella FranczkowskiAvp, Executive DirectorFT$144,646$29,182$173,828
Jacqueline Stone Phd Mpa PtCCO/executive Director-part YearPT$127,086$42,406$169,492
Toni ScottProgram DirectorFT$109,902$14,060$123,962
Sharon Holloway-gentemannProgram DirectorFT$113,415$6,786$120,201

Board Members and Trustees

NameTitle
Joshua BeckerChairperson
Amy SolomonVice Chairperson
Jasmine SimmsDirector
Juan WebsterDirector
Lauren LindsayDirector
Matthew a GotlinDirector
Russell BergerDirector
Ryan GallagherDirector
Sarah MonaghanDirector
Shante FieldsDirector
Steven NavarroDirector
Victoria SulerzyskiDirector
Linda CameronDirector/VP Philanthropy
Leah HairstonSecretary
Michael J NeumanSVP Finance/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,269,755
Program Service Revenue
$538,602
Investment Income
$0
Other Revenue
$0
All Other Contributions
$430,474
Change in Net Assets
$115,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,565,020
Other Expenses$4,127,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,761,538$258,270-$4,019,808
Occupancy$2,104,461$40,805-$2,145,266
Other Employee Benefits$763,134$37,935-$801,069
Fees for Services Other$631,865$46,496-$678,361
Office Expenses$297,677$42,652-$340,329
Payroll Taxes$272,295$17,795-$290,090
Pension Plan Contributions$247,397$16,168-$263,565
Conferences and Meetings$233,047$1,609-$234,656
Current Officers, Directors, Trustees, and Key Employees$190,488--$190,488
Insurance-$21,472-$21,472
Other Expenses$2,920$14,724-$17,644
Advertising$3,356$5,790-$9,146
Fees for Services Legal-$7,612-$7,612
Fees for Services Accounting-$7,374-$7,374
Travel$2,800$1,922-$4,722
Interest-$3,118-$3,118
All Other Expenses$199--$199
Total Functional Expenses$9,163,847$528,550$0$9,692,397
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affilates$1,236,882
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole member of pact is the kennedy krieger institute, inc. (the "institute"), a section 501(c)(3) entity that serves as the parent corporation of the consolidated group of companies.

Form 990, Part VI, Section A, Line 7A

The sole member of pact is the kennedy krieger institute, inc. (the "institute"), a section 501(c)(3) entity that serves as the parent corporation of the consolidated group of companies. The institute has the power to elect and remove board members of the organization.

Form 990, Part VI, Section A, Line 7B

The sole member of pact is the kennedy krieger institute, inc. (the "institute"), a section 501(c)(3) entity that serves as the parent corporation of the consolidated group of companies. The institute has the power and responsibility to approve decisions of the board of directors.

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

The irs form 990 was prepared from the audited financial statements for kennedy krieger institute, inc. And affiliates which was approved by the audit and finance committee of the board and the board of directors. A final version of form 990 has been made available to the audit and finance committee and the board of directors through a web portal or email attachment prior to its filing.

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

All employees are required to submit a conflict of interest declaration of outside employment upon hire, annually thereafter, or at such time during the course of employment when the employee enters a business, clinical, or personal relationship that may appear to be a conflict or is in fact a conflict of interest. Senior management will review each conflict of interest disclosure form to determine whether a potential or actual conflict of interest exists. If the determination is made that a conflict of interest does exist, then appropriate measures are taken to rectify the conflict. Board members and senior management submit an annual conflict of interest disclosure questionnaire to disclose existing or potential conflicts that may relate to future decision making. When an actual conflict involving a board member is identified, the director will abstain from voting and not use his/her personal influence on the matter. Situations involving senior management may be handled through the human resources process or considered by the board of directors. Relationships with other providers, educational institutions, manufacturers and payors are reviewed to determine whether conflicts of interest exist. Any conflicts are addressed when they arise. Policies designed to identify and prevent potential conflicts of interest pertaining to contractual business relationships are addressed through the policy on fair business practices.

Form 990, Part VI, Section B, Line 15

The amount of compensation for the executive director is determined and reviewed annually by a senior manager of kennedy krieger institute, inc. (kki) based on the evaluations of external consultants and compensation amounts for comparable positions, responsibilities and performance. No other key employees or officers are paid out of this organization.

Form 990, Part VI, Section C, Line 19

Pact's governing documents, conflict of interest policy, form 990 and financial statements are available to the public upon request. In addition, certain financial documents are available through the organization's website. A copy of the form 990 is also available via www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Pact Helping Children With Special
EIN
52-1230183
Phone
4439239200
Address
7000 TUDSBURY ROAD, BALTIMORE, MD 21244
Doing Business As
Early Childhood Development and Education Today

Signing Officer

Name
Michael J Neuman
Title
Treasurer
Phone
4439231810
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcella Franczkowski
Formed
1993
Legal Domicile
Md
Voting Board Members
16
Independent Board Members
13
Employees
71
Volunteers
53

Preparer

Firm
Sc&h Group Inc
Address
910 RIDGEBROOK ROAD, SPARKS, MD 21152
Preparer
Lori S Burghauser
Phone
4104031500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Opened the integrated early learning center which provides evidence-based preschool classrooms that integrate educational, medical, behavioral and supportive services to improve learning, social/emotional, functional and behavioral outcomes for at-risk children with typical atypical development.

FORM 990, PART XI, LINE 9:

Transfer to affiliate -160,681.

FORM 990, PAGE 12, PART XII, LINE 2C:

This process has not changed from the prior year.

Form 990 - Information Regarding Tax-exempt Bond Issue

The organization is part of an obligated group under certain tax-exempt bond issues. Schedule k has been completed in its entirety for madison street properties, inc.

Financial Statement Notes

PART V, LINE 4:

The endowment funds are invested by kennedy krieger foundation, inc. These endowment funds are considered board-designated and are intended to be used for the benefit of pact and for the furtherance of its tax exempt purpose.

Raw XML AppendixShowing 400 of 776 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PROMOTE THE DEVELOPMENT OF YOUNG CHILDREN WITH SPECIAL NEEDS AND/OR HIGH RISK FACTORS.
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IRS990/Desc0THE INTEGRATED EARLY LEARNING CENTER IS MADE UP OF FOUR CLASSROOMS THAT AIM TO PROVIDE A COMPREHENSIVE AND FAMILY-CENTERED EDUCATION TO CHILDREN AGED 3 TO 4. AN INCLUSIVE ENVIRONMENT IS PROVIDED WHERE BOTH TYPICALLY DEVELOPING CHILDREN AND CHILDREN WHO ARE NEURODIVERSE CAN LEARN TOGETHER. THE EARLY LEARNING TEAM, WHICH INCLUDES TRAINED EDUCATORS AND SPECIAL EDUCATORS, EDUCATES UP TO 40 CHILDREN AND OFFER FREE TUITION TO THOSE WHO QUALIFY. MOREOVER, CLASSROOMS SERVE AS A TRAINING HUB FOR EARLY CHILDHOOD EDUCATORS FROM ACROSS MARYLAND AND VIRTUAL TRAINING TO SUPPORT EDUCATORS IN THE FIELD. THE CURRICULUM IS DESIGNED TO IMPROVE THE SOCIAL, EMOTIONAL, FUNCTIONAL AND BEHAVIORAL OUTCOMES OF THE STUDENTS WHILE ALSO CLOSING THE ACHIEVEMENT GAPS EXPERIENCED BY YOUNG CHILDREN FROM DISADVANTAGED COMMUNITIES OR WITH DEVELOPMENTAL DISABILITIES.
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IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL J NEUMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm2JOSHUA BECKER
IRS990/Form990PartVIISectionAGrp/PersonNm3AMY SOLOMON
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IRS990/Form990PartVIISectionAGrp/PersonNm5RUSSELL BERGER
IRS990/Form990PartVIISectionAGrp/PersonNm6SHANTE FIELDS
IRS990/Form990PartVIISectionAGrp/PersonNm7MARCELLA FRANCZKOWSKI
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IRS990/Form990PartVIISectionAGrp/PersonNm9MATTHEW A GOTLIN
IRS990/Form990PartVIISectionAGrp/PersonNm10LAUREN LINDSAY
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IRS990/Form990PartVIISectionAGrp/PersonNm12STEVEN NAVARRO
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IRS990/Form990PartVIISectionAGrp/PersonNm14VICTORIA SULERZYSKI
IRS990/Form990PartVIISectionAGrp/PersonNm15JUAN WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm16JACQUELINE STONE PHD MPA PT
IRS990/Form990PartVIISectionAGrp/PersonNm17SHARON HOLLOWAY-GENTEMANN
IRS990/Form990PartVIISectionAGrp/PersonNm18TONI SCOTT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/MissionDesc0PACT: HELPING CHILDREN WITH SPECIAL NEEDS, INC. PROMOTES DEVELOPMENT OF SPECIAL NEEDS CHILDREN AND THEIR FAMILIES THROUGH ASSESSMENTS, EARLY INTERVENTION SERVICES, FAMILY SUPPORT SERVICES, PARENT EDUCATION, COUNSELING, SPECIALIZED CHILD CARE & PROFESSIONAL TRAINING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WORLD OF CARE (WOC) IS A SPECIALIZED CHILDCARE CENTER DESIGNED TO MEET THE NEEDS OF CHILDREN WITH AND WITHOUT MEDICAL CONDITIONS AND/OR DEVELOPMENTAL DISABILITIES. THE MULTIDISCIPLINARY TEAM OF EARLY CARE AND EDUCATION TEACHERS, NURSES, EARLY INTERVENTION THERAPISTS, AND FAMILY SUPPORT STAFF USE A FAMILY-CENTERED, PLAY-BASED APPROACH TO EARLY CARE AND EDUCATION. IN ADDITION TO THE SKILLED AND NURTURING TEAM, THE CENTER HAS AN ARRAY OF ADAPTED MATERIALS AND EQUIPMENT TO ENSURE EACH CHILD EXPLORES AND LEARNS ALONGSIDE CLASSROOM FRIENDS. WOC IS ACCREDITED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION AND LICENSED BY THE MARYLAND OFFICE OF CHILD CARE ADMINISTRATION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE SOUTHEAST EARLY HEAD START (SEEHS) PROGRAM OFFERS SPECIALIZED CHILD CARE SERVICES FOR CHILDREN UNDER THE AGE OF THREE WHOSE FAMILIES ARE EXPERIENCING A VARIETY OF HIGH-RISK FACTORS SUCH AS COMMUNITY TRAUMA, INTERPERSONAL VIOLENCE, HOUSING INSTABILITY, RECOVERY FROM ADDICTION, AS WELL AS THE MANY CHALLENGES FACED BY FAMILIES WHERE ENGLISH IS A SECOND LANGUAGE. SEEHS OFFERS AN ATTACHMENT-BASED, TRAUMA-INFORMED CHILD CARE MODEL BASED ON TEACHING METHODS AND MENTAL HEALTH INTERVENTION APPROACHES THAT SUPPORT STRONG PARENT-CHILD ATTACHMENTS AND ENHANCE STABILITY IN THE FAMILY. IT IS A DELEGATE AGENCY OF THE MARYLAND FAMILY NETWORK, AND IS LICENSED BY THE MARYLAND STATE DEPARTMENT OF EDUCATION'S OFFICE OF CHILD CARE.
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