Civic Intelligence

Center for Developmental Services D-B-A Cds

990 • Fiscal year 2017 • EIN 57-0988275

Jan 01, 2017 to Dec 31, 2017 • Filed on May 16, 2018

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

53rd percentile

0.11x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$82,500

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

26th percentile

-3.0%

Faster asset growth than 26% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,716,354

Down $53,037 (-3.0%) from 2016

Net Assets

Down

$1,527,772

Down $202,503 (-12%) from 2016

Liabilities

Up

$188,582

Up $149,466 (+382%) from 2016

Revenue

Up

$1,203,518

Up $110,867 (+10%) from 2016

Expenses

Up

$1,406,021

Up $113,936 (+8.8%) from 2016

Net Income

Down

-$202,503

Down $3,069 (-1.5%) from 2016

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

2017

Assets$1,716,354
Liabilities$188,582
Net Assets$1,527,772

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

2017

Revenue$1,203,518
Expenses$1,406,021
Net Income-$202,503
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 16, 2018
Return Version
2017v2.3
Gross Receipts
$1,203,518
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.

The center for developmental services, inc. Is a unique partnership linking individuals and families with multi-disciplinary services for developmental evaluation, treatments, educationand support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,143,579$1,388,764▲ $245,185
Cash and Non-Interest-Bearing Accounts$402,521$112,905▼ $289,616
Accounts Receivable$132,563$92,827▼ $39,736
Pledges and Grants Receivable$83,383$91,721▲ $8,338
Prepaid Expenses and Deferred Charges$7,345$30,137▲ $22,792
Total Assets$1,769,391$1,716,354▼ $53,037
Liabilities
Accounts Payable and Accrued Expenses$39,116$143,656▲ $104,540
Deferred Revenue-$30,386-
Other Liabilities-$14,540-
Total Liabilities$39,116$188,582▲ $149,466
Net Assets / Fund Balance
Unrestricted Net Assets$1,676,184$1,436,051▼ $240,133
Temporarily Rstr Net Assets$54,091$91,721▲ $37,630
Total Net Assets Fund Balance$1,730,275$1,527,772▼ $202,503
Total Liabilities and Net Assets / Fund Balance$1,769,391$1,716,354▼ $53,037

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$126,090$82,590-
Equipment$81,940$166,809-
Leasehold Improvements$1,180,734$4,239,517-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dana McconnellExecutive DiFT$82,500$82,500
Revenue and Support

Revenue Composition

Contributions and Grants
$674,721
Program Service Revenue
$528,577
Investment Income
$220
Other Revenue
$0
All Other Contributions
$674,721
Change in Net Assets
$-202,503

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,203,518
Revenue Not Reported on Form 990
$120,000
Total Revenue per Audited Statements
$1,323,518
Total Revenue per Form 990
$1,203,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$889,194
Salaries, Compensation, and Employee Benefits$516,827
Total Fundraising Expense$114,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$421,494$2,118-$423,612
Other Salaries and Wages$302,642$12,672$50,992$366,306
Office Expenses$69,844$14,745$20,375$104,964
Current Officers, Directors, Trustees, and Key Employees$57,750$16,500$8,250$82,500
All Other Expenses$39,599$7,366$7,382$54,347
Other Employee Benefits$29,226$2,366$4,804$36,396
Fees for Services Other$12,680$11,761$7,259$31,700
Payroll Taxes$25,394$2,056$4,175$31,625
Other Expenses$29,529$511$889$30,040
Occupancy$28,766$448-$29,214
Insurance$15,895$281$381$16,557
Advertising$2,979$102$9,706$12,787
Travel$3,577$1,192-$4,769
Interest$437--$437
Total Functional Expenses$1,214,293$77,515$114,213$1,406,021

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,526,021
Expenses per Audited Statements$1,406,021
Total Expenses per Form 990$1,406,021
Expenses Not Reported on Form 990$120,000
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
Retainage Payable$14,540
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
Phone
8643311300
Address
29 NORTH ACADEMY STREET, GREENVILLE, SC 29601

Signing Officer

Name
Dana Mcconnell
Title
Executive Director
Phone
8643311300
Signed
2018-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelley Norris
Formed
1993
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
21
Volunteers
300

Preparer

Firm
Greene Finney Llp
Address
800 E WASHINGTON ST STE D, GREENVILLE, SC 29601-3054
Preparer
Susan Denise Eidson CPA
Phone
8644517381
Supplemental Narrative

Additional Explanations

Form 990

The center for developmental services (cds) served 7,600 children in 2017 who had a developmental delay or disability, as well as their families. Our direct programs include educational seminars for care givers and families, workshops for children, special events, outreach, facility maintenance, and service coordination. We also oversee a 35,000 sq. Ft building that houses an interactive lobby, playground, therapy pool, library, conference rooms, and five other non-profit entities. Our partners include: clarity, family connection of sc, ghs children's hospital, thrive upstate, and a medical-legal partnership. These organizations provide vital services to our families such as evaluation, diagnosis, occupational therapy, speech therapy, physical therapy, psychology, audiology, orthotics, prosthetics, early intervention, a medically-complex day care, parent training, advocacy, and legal services. By bringing all these services in one location, families benefit from multiple providers working together in collaboration with each other. Since most families come to cds every week, we want to provide as much support as possible. Our parent seminars have included topics on financial literacy, reducing stress, mental health, food and nutrition, and legal support. For children, we offer weekly homework tutoring sessions, fun activities like face painting and arts and crafts, and special holiday celebrations. For the community at large, we host monthly lunch and learns where other disability resources can learn from each other and receive updates on referral processes. Volunteers for 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 800 hours of staff time last year. For more information about our programs, please see our website at www.cdservices.org and download our annual report. We can also be found on www.guidestar.org and www.charitynavigator.org.

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IRS990/MissionDesc0THE 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.
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0363
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0296
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02106
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0528577
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0470677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0532783
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0572864
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0496127
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02601028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0220
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0363
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01092058
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01348038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01173971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01076607
IRS990ScheduleA/Total509Grp/TotalAmt05893972
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0166809
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0248749
IRS990ScheduleD/ExpensesNotReportedAmt0120000
IRS990ScheduleD/ExpensesSubtotalAmt01406021
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01180734
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04239517
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt05420251
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0126090
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt082590
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0208680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014540
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IRS990ScheduleD/TotalExpensesPerForm990Amt01406021
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IRS990ScheduleD/TotalRevenuePerForm990Amt01203518
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER FOR DEVELOPMENTAL SERVICES (CDS) SERVED 7,600 CHILDREN IN 2017 WHO HAD A DEVELOPMENTAL DELAY OR DISABILITY, AS WELL AS THEIR FAMILIES. OUR DIRECT PROGRAMS INCLUDE EDUCATIONAL SEMINARS FOR CARE GIVERS AND FAMILIES, WORKSHOPS FOR CHILDREN, SPECIAL EVENTS, OUTREACH, FACILITY MAINTENANCE, AND SERVICE COORDINATION. WE ALSO OVERSEE A 35,000 SQ. FT BUILDING THAT HOUSES AN INTERACTIVE LOBBY, PLAYGROUND, THERAPY POOL, LIBRARY, CONFERENCE ROOMS, AND FIVE OTHER NON-PROFIT ENTITIES. OUR PARTNERS INCLUDE: CLARITY, FAMILY CONNECTION OF SC, GHS CHILDREN'S HOSPITAL, THRIVE UPSTATE, AND A MEDICAL-LEGAL PARTNERSHIP. THESE ORGANIZATIONS PROVIDE VITAL SERVICES TO OUR FAMILIES SUCH AS EVALUATION, DIAGNOSIS, OCCUPATIONAL THERAPY, SPEECH THERAPY, PHYSICAL THERAPY, PSYCHOLOGY, AUDIOLOGY, ORTHOTICS, PROSTHETICS, EARLY INTERVENTION, A MEDICALLY-COMPLEX DAY CARE, PARENT TRAINING, ADVOCACY, AND LEGAL SERVICES. BY BRINGING ALL THESE SERVICES IN ONE LOCATION, FAMILIES BENEFIT FROM MULTIPLE PROVIDERS WORKING TOGETHER IN COLLABORATION WITH EACH OTHER. SINCE MOST FAMILIES COME TO CDS EVERY WEEK, WE WANT TO PROVIDE AS MUCH SUPPORT AS POSSIBLE. OUR PARENT SEMINARS HAVE INCLUDED TOPICS ON FINANCIAL LITERACY, REDUCING STRESS, MENTAL HEALTH, FOOD AND NUTRITION, AND LEGAL SUPPORT. FOR CHILDREN, WE OFFER WEEKLY HOMEWORK TUTORING SESSIONS, FUN ACTIVITIES LIKE FACE PAINTING AND ARTS AND CRAFTS, AND SPECIAL HOLIDAY CELEBRATIONS. FOR THE COMMUNITY AT LARGE, WE HOST MONTHLY LUNCH AND LEARNS WHERE OTHER DISABILITY RESOURCES CAN LEARN FROM EACH OTHER AND RECEIVE UPDATES ON REFERRAL PROCESSES. VOLUNTEERS FOR 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 800 HOURS OF STAFF TIME LAST YEAR. FOR MORE INFORMATION ABOUT OUR PROGRAMS, PLEASE SEE OUR WEBSITE AT WWW.CDSERVICES.ORG AND DOWNLOAD OUR ANNUAL REPORT. WE CAN ALSO BE FOUND ON WWW.GUIDESTAR.ORG AND WWW.CHARITYNAVIGATOR.ORG.
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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IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt054091
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt091721
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01769391
IRS990/TotalAssetsEOYAmt01716354
IRS990/TotalAssetsGrp/BOYAmt01769391
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0674721

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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