Civic Intelligence

Center for Developmental Services D-B-A Cds

990 • Fiscal year 2019 • EIN 57-0988275

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 13, 2020

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

55th percentile

0.11x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

70th percentile

$103,669

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

6.7%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,387,322

Down $156,289 (-10%) from 2018

Net Assets

Down

$1,228,595

Down $78,150 (-6.0%) from 2018

Liabilities

Down

$158,727

Down $78,139 (-33%) from 2018

Revenue

Up

$2,490,486

Up $155,896 (+6.7%) from 2018

Expenses

Up

$2,568,636

Up $13,019 (+0.5%) from 2018

Net Income

Up

-$78,150

Up $142,877 (+65%) from 2018

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

2019

Assets$1,387,322
Liabilities$158,727
Net Assets$1,228,595

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

2019

Revenue$2,490,486
Expenses$2,568,636
Net Income-$78,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 13, 2020
Return Version
2019v5.0
Gross Receipts
$2,503,046
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, education and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,063,148$785,758▼ $277,390
Cash and Non-Interest-Bearing Accounts$276,125$288,243▲ $12,118
Accounts Receivable$126,053$82,068▼ $43,985
Pledges and Grants Receivable$64,117$65,011▲ $894
Prepaid Expenses and Deferred Charges$14,168$16,242▲ $2,074
Total Assets$1,543,611$1,387,322▼ $156,289
Other Assets Total-$150,000-
Liabilities
Accounts Payable and Accrued Expenses$128,866$135,377▲ $6,511
Deferred Revenue$108,000$23,350▼ $84,650
Total Liabilities$236,866$158,727▼ $78,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,166,041$956,997▼ $209,044
Net Assets With Donor Restrictions$140,704$271,598▲ $130,894
Total Net Assets Fund Balance$1,306,745$1,228,595▼ $78,150
Total Liabilities and Net Assets / Fund Balance$1,543,611$1,387,322▼ $156,289

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$30,665$110,202-
Equipment$47,141$213,155-
Leasehold Improvements$707,952$4,821,745-
Other Assets Org$150,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019-$150,000--$150,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dana McconnellExecutive DiFT$84,975$18,694$103,669

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$659,085
Program Service Revenue
$1,463,799
Investment Income
$285
Other Revenue
$367,317
All Other Contributions
$557,615
Change in Net Assets
$-78,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,490,486
Revenue Not Reported on Form 990
$132,560
Total Revenue per Audited Statements
$2,623,046
Total Revenue per Form 990
$2,490,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,587,207
Other Expenses$981,429
Total Fundraising Expense$107,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,011,922$42,163$55,478$1,109,563
Depreciation Depletion$327,036$1,643-$328,679
Other Employee Benefits$260,713$10,863$14,294$285,870
All Other Expenses$108,691$8,492$2,122$119,305
Office Expenses$79,400$9,481$9,837$98,718
Payroll Taxes$77,774$3,241$4,264$85,279
Current Officers, Directors, Trustees, and Key Employees$77,497$3,229$4,249$84,975
Other Expenses$47,067$814-$47,881
Fees for Services Other$17,460$16,195$9,996$43,651
Travel$36,380-$742$37,122
Insurance$23,611$861$123$24,595
Occupancy$22,096$428-$22,524
Pension Plan Contributions$19,626$818$1,076$21,520
Advertising$5,692-$4,871$10,563
Conferences and Meetings$700$700-$1,400
Total Functional Expenses$2,360,053$101,531$107,052$2,568,636

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,701,196
Expenses per Audited Statements$2,568,636
Total Expenses per Form 990$2,568,636
Expenses Not Reported on Form 990$132,560
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,560
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Eggs Benefit$101,470-$9,060-
Total Events$101,470-$12,560$-12,560
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 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
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
2020-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Vaughn
Formed
1993
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
30
Volunteers
175

Preparer

Firm
Greene Finney Llp
Address
211 EAST BUTLER ROAD STE C-6, MAULDIN, SC 29662
Preparer
Susan Denise Eidson CPA
Phone
8644517381
Supplemental Narrative

Additional Explanations

Form 990, Part III

The center for developmental services (cds) served 8,355 children in 2019 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, prisma health- upstate, 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 450 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.

Form 990, Page 2, Part III, Line 4A

Collaborative services: the center for developmental services oversees the collaboration of multiple provider services in one location to benefit children and individuals with special needs. Whether a child is born with a genetic condition or is suspected of having a developmental delay, cds and our partner services work together to support the child and their family through evaluation, diagnosis, therapy, audiology, psychology, orthotics, legal aid, and a medically complex day care. Service coordination: our intake coordinators work with medical providers to collect vital records that help determine eligibility with the sc department of disabilities and special needs (ddsn). If determined eligible for ddsn services, we provide case management to individuals which includes a needs assessment, care planning, plan implementation, referral and linkage, as well as monitoring and follow up.

Form 990, Part XI, Line 9

Fundraising costs deducted from revenue 12,560 fundraising costs included in revenue -12,560

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Investment to benefit the children and families that the center serves.

Schedule D, Page 4, Part XI, Line 2D

Fundraising costs deducted from revenue 12,560

Schedule D, Page 4, Part XII, Line 2D

Fundraising costs included in revenue 12,560

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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

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits