Civic Intelligence

Center for Developmental Services D-B-A Cds

990 • Fiscal year 2020 • EIN 57-0988275

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 27, 2021

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

49th percentile

0.09x

Higher debt load relative to assets than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

36th percentile

0.06x

Higher debt load relative to revenue than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

57th percentile

8.6%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$103,669

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

66th percentile

14%

Faster asset growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-3.3%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,588,144

Up $200,822 (+14%) from 2019

Net Assets

Up

$1,438,665

Up $210,070 (+17%) from 2019

Liabilities

Down

$149,479

Down $9,248 (-5.8%) from 2019

Revenue

Down

$2,409,229

Down $81,257 (-3.3%) from 2019

Expenses

Down

$2,201,206

Down $367,430 (-14%) from 2019

Net Income

Up

$208,023

Up $286,173 (+366%) from 2019

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

2020

Assets$1,588,144
Liabilities$149,479
Net Assets$1,438,665

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

2020

Revenue$2,409,229
Expenses$2,201,206
Net Income$208,023
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 27, 2021
Return Version
2020v4.0
Gross Receipts
$2,416,553
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$785,758$710,204▼ $75,554
Cash and Non-Interest-Bearing Accounts$288,243$528,892▲ $240,649
Accounts Receivable$82,068$131,820▲ $49,752
Pledges and Grants Receivable$65,011$41,766▼ $23,245
Prepaid Expenses and Deferred Charges$16,242$23,011▲ $6,769
Total Assets$1,387,322$1,588,144▲ $200,822
Other Assets Total$150,000$152,451▲ $2,451
Liabilities
Accounts Payable and Accrued Expenses$135,377$149,479▲ $14,102
Deferred Revenue$23,350--
Total Liabilities$158,727$149,479▼ $9,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$956,997$1,169,187▲ $212,190
Net Assets With Donor Restrictions$271,598$269,478▼ $2,120
Total Net Assets Fund Balance$1,228,595$1,438,665▲ $210,070
Total Liabilities and Net Assets / Fund Balance$1,387,322$1,588,144▲ $200,822

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$32,019$121,672-
Equipment$33,674$232,277-
Leasehold Improvements$644,511$4,910,208-
Other Assets Org$152,451--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$150,000-▲ $2,451-$152,451
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
$738,448
Program Service Revenue
$1,290,149
Investment Income
$769
Other Revenue
$379,863
All Other Contributions
$348,731
Change in Net Assets
$208,023

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,409,229
Revenue Not Reported on Form 990
$129,371
Total Revenue per Audited Statements
$2,538,600
Total Revenue per Form 990
$2,409,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,513,912
Other Expenses$687,294
Total Fundraising Expense$98,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$969,572$40,399$53,156$1,063,127
Other Employee Benefits$191,242$7,968$10,485$209,695
Depreciation Depletion$118,460$595-$119,055
All Other Expenses$101,707$6,787-$108,494
Office Expenses$84,150$5,543$2,421$92,114
Current Officers, Directors, Trustees, and Key Employees$77,497$3,229$4,249$84,975
Payroll Taxes$72,472$3,020$3,973$79,465
Pension Plan Contributions$69,904$2,913$3,833$76,650
Other Expenses$55,521$960-$56,481
Fees for Services Other$14,337$13,298$8,208$35,843
Occupancy$33,884$102-$33,986
Insurance$25,267$651$130$26,048
Travel$15,459-$315$15,774
Advertising$1,261$252$11,094$12,607
Conferences and Meetings$3,682$433$217$4,332
Total Functional Expenses$2,014,602$88,523$98,081$2,201,206

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,328,530
Expenses per Audited Statements$2,201,206
Total Expenses per Form 990$2,201,206
Expenses Not Reported on Form 990$127,324
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,324
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Eggs Benefit$70,015-$7,324-
Total Events$70,015-$7,324$-7,324
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
2021-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Vaughn
Formed
1993
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
27
Volunteers
91

Preparer

Firm
Greene Finney Llp
Address
211 E BUTLER RD STE C6, MAULDIN, SC 29662
Preparer
Susan Denise Eidson CPA
Phone
8644517381
Supplemental Narrative

Additional Explanations

Form 990, Part III

The center for developmental services (cds) serves approximately 8,000 children each year who have a developmental delay or disability, as well as their families. Our direct programs include enrichment activities and workshops for children, special events, outreach, facility maintenance, and service coordination as well as educational seminars for care givers and parents. 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 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, a summer reading program, 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.

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 7,324 fundraising costs included in revenue -7,324

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 7,324

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

Fundraising costs included in revenue 7,324

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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.$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. 2020 filings • 501(c)3 • $1M-$5M nonprofits