Civic Intelligence

Center for Developmental Services D-B-A Cds

990 • Fiscal year 2016 • EIN 57-0988275

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

29 North Academy StreetGreenville, SC 29601

(864) 331-1300

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

31st percentile

0.04x

Higher debt load relative to revenue than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

61st percentile

$84,087

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

16th percentile

-19%

Faster revenue growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,769,391

Down $265,810 (-13%) from 2015

Net Assets

Down

$1,730,275

Down $199,434 (-10%) from 2015

Liabilities

Down

$39,116

Down $66,376 (-63%) from 2015

Revenue

Down

$1,092,651

Down $256,021 (-19%) from 2015

Expenses

Down

$1,292,085

Down $72,767 (-5.3%) from 2015

Net Income

Down

-$199,434

Down $183,254 (-1133%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,258,448Liabilities 2011: $40,097Net Assets 2011: $2,218,3512011Assets 2012: $2,140,696Liabilities 2012: $50,830Net Assets 2012: $2,089,8662012Assets 2013: $2,121,500Liabilities 2013: $107,713Net Assets 2013: $2,013,7872013Assets 2014: $1,982,438Liabilities 2014: $36,549Net Assets 2014: $1,945,8892014Assets 2015: $2,035,201Liabilities 2015: $105,492Net Assets 2015: $1,929,7092015Assets 2016: $1,769,391Liabilities 2016: $39,116Net Assets 2016: $1,730,2752016Assets 2017: $1,716,354Liabilities 2017: $188,582Net Assets 2017: $1,527,7722017Assets 2018: $1,543,611Liabilities 2018: $236,866Net Assets 2018: $1,306,7452018Assets 2019: $1,387,322Liabilities 2019: $158,727Net Assets 2019: $1,228,5952019Assets 2020: $1,588,144Liabilities 2020: $149,479Net Assets 2020: $1,438,6652020Assets 2021: $1,715,779Liabilities 2021: $149,839Net Assets 2021: $1,565,9402021Assets 2022: $2,329,418Liabilities 2022: $405,908Net Assets 2022: $1,923,5102022Assets 2023: $2,721,549Liabilities 2023: $600,845Net Assets 2023: $2,120,7042023Assets 2024: $2,960,018Liabilities 2024: $416,408Net Assets 2024: $2,543,6102024

Highlighted filing

2016

Assets$1,769,391
Liabilities$39,116
Net Assets$1,730,275

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,095,819Expenses 2011: $1,232,046Net Income 2011: -$136,2272011Revenue 2012: $1,129,950Expenses 2012: $1,272,937Net Income 2012: -$142,9872012Revenue 2013: $1,076,607Expenses 2013: $1,264,709Net Income 2013: -$188,1022013Revenue 2014: $1,174,334Expenses 2014: $1,242,232Net Income 2014: -$67,8982014Revenue 2015: $1,348,672Expenses 2015: $1,364,852Net Income 2015: -$16,1802015Revenue 2016: $1,092,651Expenses 2016: $1,292,085Net Income 2016: -$199,4342016Revenue 2017: $1,203,518Expenses 2017: $1,406,021Net Income 2017: -$202,5032017Revenue 2018: $2,334,590Expenses 2018: $2,555,617Net Income 2018: -$221,0272018Revenue 2019: $2,490,486Expenses 2019: $2,568,636Net Income 2019: -$78,1502019Revenue 2020: $2,409,229Expenses 2020: $2,201,206Net Income 2020: $208,0232020Revenue 2021: $2,187,540Expenses 2021: $2,060,265Net Income 2021: $127,2752021Revenue 2022: $2,715,490Expenses 2022: $2,337,262Net Income 2022: $378,2282022Revenue 2023: $2,501,913Expenses 2023: $2,352,903Net Income 2023: $149,0102023Revenue 2024: $2,971,081Expenses 2024: $2,661,065Net Income 2024: $310,0162024

Highlighted filing

2016

Revenue$1,092,651
Expenses$1,292,085
Net Income-$199,434
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,092,651
Mission and Program Overview

Mission

The center for developmental services manages a collaborative partnership to help streamline communication and efficiencies among providers and ensure we collectively meet the needs of families with disabilities.

Cds is a special place where families can find multiple community services in one location for children with delays and disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,347,463$1,143,579▼ $203,884
Cash and Non-Interest-Bearing Accounts$456,479$402,521▼ $53,958
Accounts Receivable$109,948$132,563▲ $22,615
Pledges and Grants Receivable$110,169$83,383▼ $26,786
Prepaid Expenses and Deferred Charges$11,142$7,345▼ $3,797
Total Assets$2,035,201$1,769,391▼ $265,810
Liabilities
Accounts Payable and Accrued Expenses$105,492$39,116▼ $66,376
Total Liabilities$105,492$39,116▼ $66,376
Net Assets / Fund Balance
Unrestricted Net Assets$1,886,084$1,676,184▼ $209,900
Temporarily Rstr Net Assets$43,625$54,091▲ $10,466
Total Net Assets Fund Balance$1,929,709$1,730,275▼ $199,434
Total Liabilities and Net Assets / Fund Balance$2,035,201$1,769,391▼ $265,810

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,497$69,018-
Equipment$81,408$148,217-
Leasehold Improvements$1,005,674$3,848,069-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana McconnellExecutive DiFT$84,087$84,087
Revenue and Support

Revenue Composition

Contributions and Grants
$621,381
Program Service Revenue
$470,677
Investment Income
$593
Other Revenue
$0
All Other Contributions
$621,381
Change in Net Assets
$-199,434

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
Other Non Cash Contri Table1$122,400Fair Market Value
Total Noncash Contributions1$122,400-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,092,651
Total Revenue per Audited Statements
$1,092,651
Total Revenue per Form 990
$1,092,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$872,009
Salaries, Compensation, and Employee Benefits$420,076
Total Fundraising Expense$103,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$280,520$1,410-$281,930
Other Salaries and Wages$215,002$5,351$36,609$256,962
Occupancy$147,898$445-$148,343
Office Expenses$67,893$13,518$12,512$93,923
Current Officers, Directors, Trustees, and Key Employees$58,861$16,817$8,409$84,087
All Other Expenses$42,436$8,788$8,672$59,896
Fees for Services Other$22,387$20,763$12,816$55,966
Other Employee Benefits$35,959$2,911$5,911$44,781
Other Expenses$36,879$638$950$37,517
Payroll Taxes$27,500$2,226$4,520$34,246
Advertising$3,974$136$12,947$17,057
Insurance$12,354$219$296$12,869
Travel$887$296-$1,183
Total Functional Expenses$1,109,773$78,670$103,642$1,292,085

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,292,085
Total Expenses per Audited Statements$1,292,085
Total Expenses per Form 990$1,292,085
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 11B

The organization provides a full copy of the form 990 to every member of the board for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors and enforces compliance.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is reviewed and approved by independent persons.

Form 990, Page 6, Part VI, Line 19

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Developmental Services
EIN
57-0988275
Address
29 NORTH ACADEMY STREET, GREENVILLE, SC 29601

Signing Officer

Name
Dana Mcconnell
Title
Executive Director
Phone
8643311300
Signed
2017-05-15

Organization Details

Principal Officer
Dana Mcconnell
Formed
1993
Legal Domicile
Sc
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
300

Preparer

Firm
Greene Finney & Horton Llp
Address
800 E WASHINGTON ST STE D, GREENVILLE, SC 29601-3054
Preparer
Francis H Horton Iii CPA
Phone
8642325204
Supplemental Narrative

Additional Explanations

Form 990

Cds serves over 6,800 schildren annually with any suspected or identified developmental delay or disability, as well as their families. Some children come to cds for a one-time evaluation for a problem such as a speech delay or a learning difficulty, while others come several times a week for years to address life-long conditions such as crebral palsy and autism. The families of these children are our clients too, as they spend many hours in our facility and receive support from trained staff and volunteers as it is needed. Cds clients are served on-site in our 35,000 square foot facility which houses our partners, areas for occupational, physical and speech therapy, a therapy pool, a family-friendly lobby, parent resources, and a library/ media center. The partners at cds collaborate to meet the needs of our families and often cross-refer patients to multiple agencies within the cds partnership. The staff at cds helps reduce the amount of time the partners must spend on activities not directly related to client care, such as reception, office management, outreach, and facility maintenance. The volunteers at cds add extra value for our families through tutoring, reading to the children, lobby entertainment, grounds keeping, disinfecting toys, preparing mailers, and organizing the library as well as serving on our board of directors. Those volunteer efforts saved over 755 hours of staff time last year. Since most families come to cds every week, we want to provide as much support as possible. We offer educational seminars for care givers and families, workshops for children, and special events. At cds, we enhance the experience of being part of a greater collaboration of services. Our family seminars cover a wide variety of topics. For example, cds held a series of financial literacy seminars over the summer ranging from family budgeting to creating a special needs trust. We also host stress seminars, support groups, and collaborative meetings increase the collective resource knowledge within the community. We have several other programs offered throughout the year in our library, conference rooms, and lobby. These include dental education, story time, holiday events, special visits from first responders, and appearances from local sports teams. We include siblings as well in programs such as outshine, our homework help program. Once a week, students ages 5-13 are able to attend and receive extra homework help for various school subjects. Weekly prizes and raffles for good grades make it fun as well as beneficial. Cds staff members attended 79 community health fairs last year to expand awareness of the resources available to families who may need them. Our partners do not have the staff to go out individually for this, so cds represents all of our partners when we are in the community. We also offer media and library resources for children and parents to use at our facility, and host a lunch and learn for anyone wanting more information about disability resources available in the upstate, even those outside our partnership. In one location, over 6,800 children each year receive screening, evaluation, educational, therapeutic, and support services. Our clients are primarily young children (66% are 0-5 years old) and the majority (53%) are greenville county residents. We serve clients from all ethnic backgrounds as well. Due to the large capital investments made to our facility, depreciation costs are significant. This non-cash expense items drives our net loss for this program. Without depreciation expense, our operating result is consistently positive.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CDS SERVES OVER 6,800 SCHILDREN ANNUALLY WITH ANY SUSPECTED OR IDENTIFIED DEVELOPMENTAL DELAY OR DISABILITY, AS WELL AS THEIR FAMILIES. SOME CHILDREN COME TO CDS FOR A ONE-TIME EVALUATION FOR A PROBLEM SUCH AS A SPEECH DELAY OR A LEARNING DIFFICULTY, WHILE OTHERS COME SEVERAL TIMES A WEEK FOR YEARS TO ADDRESS LIFE-LONG CONDITIONS SUCH AS CREBRAL PALSY AND AUTISM. THE FAMILIES OF THESE CHILDREN ARE OUR CLIENTS TOO, AS THEY SPEND MANY HOURS IN OUR FACILITY AND RECEIVE SUPPORT FROM TRAINED STAFF AND VOLUNTEERS AS IT IS NEEDED. CDS CLIENTS ARE SERVED ON-SITE IN OUR 35,000 SQUARE FOOT FACILITY WHICH HOUSES OUR PARTNERS, AREAS FOR OCCUPATIONAL, PHYSICAL AND SPEECH THERAPY, A THERAPY POOL, A FAMILY-FRIENDLY LOBBY, PARENT RESOURCES, AND A LIBRARY/ MEDIA CENTER. THE PARTNERS AT CDS COLLABORATE TO MEET THE NEEDS OF OUR FAMILIES AND OFTEN CROSS-REFER PATIENTS TO MULTIPLE AGENCIES WITHIN THE CDS PARTNERSHIP. THE STAFF AT CDS HELPS REDUCE THE AMOUNT OF TIME THE PARTNERS MUST SPEND ON ACTIVITIES NOT DIRECTLY RELATED TO CLIENT CARE, SUCH AS RECEPTION, OFFICE MANAGEMENT, OUTREACH, AND FACILITY MAINTENANCE. THE VOLUNTEERS AT CDS ADD EXTRA VALUE FOR OUR FAMILIES THROUGH TUTORING, READING TO THE CHILDREN, LOBBY ENTERTAINMENT, GROUNDS KEEPING, DISINFECTING TOYS, PREPARING MAILERS, AND ORGANIZING THE LIBRARY AS WELL AS SERVING ON OUR BOARD OF DIRECTORS. THOSE VOLUNTEER EFFORTS SAVED OVER 755 HOURS OF STAFF TIME LAST YEAR. SINCE MOST FAMILIES COME TO CDS EVERY WEEK, WE WANT TO PROVIDE AS MUCH SUPPORT AS POSSIBLE. WE OFFER EDUCATIONAL SEMINARS FOR CARE GIVERS AND FAMILIES, WORKSHOPS FOR CHILDREN, AND SPECIAL EVENTS. AT CDS, WE ENHANCE THE EXPERIENCE OF BEING PART OF A GREATER COLLABORATION OF SERVICES. OUR FAMILY SEMINARS COVER A WIDE VARIETY OF TOPICS. FOR EXAMPLE, CDS HELD A SERIES OF FINANCIAL LITERACY SEMINARS OVER THE SUMMER RANGING FROM FAMILY BUDGETING TO CREATING A SPECIAL NEEDS TRUST. WE ALSO HOST STRESS SEMINARS, SUPPORT GROUPS, AND COLLABORATIVE MEETINGS INCREASE THE COLLECTIVE RESOURCE KNOWLEDGE WITHIN THE COMMUNITY. WE HAVE SEVERAL OTHER PROGRAMS OFFERED THROUGHOUT THE YEAR IN OUR LIBRARY, CONFERENCE ROOMS, AND LOBBY. THESE INCLUDE DENTAL EDUCATION, STORY TIME, HOLIDAY EVENTS, SPECIAL VISITS FROM FIRST RESPONDERS, AND APPEARANCES FROM LOCAL SPORTS TEAMS. WE INCLUDE SIBLINGS AS WELL IN PROGRAMS SUCH AS OUTSHINE, OUR HOMEWORK HELP PROGRAM. ONCE A WEEK, STUDENTS AGES 5-13 ARE ABLE TO ATTEND AND RECEIVE EXTRA HOMEWORK HELP FOR VARIOUS SCHOOL SUBJECTS. WEEKLY PRIZES AND RAFFLES FOR GOOD GRADES MAKE IT FUN AS WELL AS BENEFICIAL. CDS STAFF MEMBERS ATTENDED 79 COMMUNITY HEALTH FAIRS LAST YEAR TO EXPAND AWARENESS OF THE RESOURCES AVAILABLE TO FAMILIES WHO MAY NEED THEM. OUR PARTNERS DO NOT HAVE THE STAFF TO GO OUT INDIVIDUALLY FOR THIS, SO CDS REPRESENTS ALL OF OUR PARTNERS WHEN WE ARE IN THE COMMUNITY. WE ALSO OFFER MEDIA AND LIBRARY RESOURCES FOR CHILDREN AND PARENTS TO USE AT OUR FACILITY, AND HOST A LUNCH AND LEARN FOR ANYONE WANTING MORE INFORMATION ABOUT DISABILITY RESOURCES AVAILABLE IN THE UPSTATE, EVEN THOSE OUTSIDE OUR PARTNERSHIP. IN ONE LOCATION, OVER 6,800 CHILDREN EACH YEAR RECEIVE SCREENING, EVALUATION, EDUCATIONAL, THERAPEUTIC, AND SUPPORT SERVICES. OUR CLIENTS ARE PRIMARILY YOUNG CHILDREN (66% ARE 0-5 YEARS OLD) AND THE MAJORITY (53%) ARE GREENVILLE COUNTY RESIDENTS. WE SERVE CLIENTS FROM ALL ETHNIC BACKGROUNDS AS WELL. DUE TO THE LARGE CAPITAL INVESTMENTS MADE TO OUR FACILITY, DEPRECIATION COSTS ARE SIGNIFICANT. THIS NON-CASH EXPENSE ITEMS DRIVES OUR NET LOSS FOR THIS PROGRAM. WITHOUT DEPRECIATION EXPENSE, OUR OPERATING RESULT IS CONSISTENTLY POSITIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES A FULL COPY OF THE FORM 990 TO EVERY MEMBER OF THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY INDEPENDENT PERSONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.96$0.42$2.54$2.97$2.66$0.31
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.60$2.12$2.50$2.35$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.41$1.92$2.72$2.34$0.38
2021Detailed filing. Detailed filing data is available for this year.$1.72$0.15$1.57$2.19$2.06$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.59$0.15$1.44$2.41$2.20$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.16$1.23$2.49$2.57$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.24$1.31$2.33$2.56$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.72$0.19$1.53$1.20$1.41$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.04$1.73$1.09$1.29$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.04$0.11$1.93$1.35$1.36$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.98$0.04$1.95$1.17$1.24$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.12$0.11$2.01$1.08$1.26$0.19
2012Summary only. Only limited summary data is available for this year.$2.14$0.05$2.09$1.13$1.27$0.14
2011Summary only. Only limited summary data is available for this year.$2.26$0.04$2.22$1.10$1.23$0.14
Peer Organizations

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