Civic Intelligence

Chris Kids Inc

990 • Fiscal year 2019 • EIN 58-1430183

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 15, 2020

1030 fayetteville roadatlanta, GA 30316

(404) 486-9034

Siviq Scores

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

Liabilities / Assets

56th percentile

0.30x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.33x

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

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$320,249

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

52nd percentile

4.7%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

8.9%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$25,190,373

Flat from 2019

Net Assets

Flat

$17,562,786

Flat from 2019

Liabilities

Flat

$7,627,587

Flat from 2019

Revenue

Flat

$23,366,184

Flat from 2019

Expenses

Flat

$22,575,242

Flat from 2019

Net Income

Flat

$790,942

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $2,282,410Liabilities 2011: $526,509Net Assets 2011: $1,755,9012011Assets 2012: $13,237,919Liabilities 2012: $6,711,693Net Assets 2012: $6,526,2262012Assets 2013: $13,595,034Liabilities 2013: $6,900,498Net Assets 2013: $6,694,5362013Assets 2014: $12,680,572Liabilities 2014: $6,992,487Net Assets 2014: $5,688,0852014Assets 2015: $12,759,595Liabilities 2015: $6,976,865Net Assets 2015: $5,782,7302015Assets 2016: $16,919,415Liabilities 2016: $7,723,679Net Assets 2016: $9,195,7362016Assets 2017: $22,507,180Liabilities 2017: $8,185,438Net Assets 2017: $14,321,7422017Assets 2018: $24,050,887Liabilities 2018: $7,272,376Net Assets 2018: $16,778,5112018Assets 2019: $25,190,373Liabilities 2019: $7,627,587Net Assets 2019: $17,562,7862019Assets 2019: $25,190,373Liabilities 2019: $7,627,587Net Assets 2019: $17,562,7862019Assets 2020: $28,396,764Liabilities 2020: $7,209,924Net Assets 2020: $21,186,8402020Assets 2021: $28,583,022Liabilities 2021: $7,472,790Net Assets 2021: $21,110,2322021Assets 2022: $30,787,594Liabilities 2022: $8,601,739Net Assets 2022: $22,185,8552022Assets 2023: $28,141,725Liabilities 2023: $11,676,173Net Assets 2023: $16,465,5522023Assets 2024: $27,233,053Liabilities 2024: $11,383,730Net Assets 2024: $15,849,3232024

Highlighted filing

2019

Assets$25,190,373
Liabilities$7,627,587
Net Assets$17,562,786

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $8,545,1152011Expenses 2012: $10,472,1472012Revenue 2013: $11,441,664Expenses 2013: $11,273,354Net Income 2013: $168,3102013Revenue 2014: $11,168,962Expenses 2014: $12,175,413Net Income 2014: -$1,006,4512014Revenue 2015: $12,452,484Expenses 2015: $12,373,053Net Income 2015: $79,4312015Revenue 2016: $17,129,163Expenses 2016: $13,729,892Net Income 2016: $3,399,2712016Revenue 2017: $20,319,655Expenses 2017: $15,193,649Net Income 2017: $5,126,0062017Revenue 2018: $21,457,536Expenses 2018: $18,724,017Net Income 2018: $2,733,5192018Revenue 2019: $23,366,184Expenses 2019: $22,575,242Net Income 2019: $790,9422019Revenue 2019: $23,366,184Expenses 2019: $22,575,242Net Income 2019: $790,9422019Revenue 2020: $32,128,060Expenses 2020: $28,504,006Net Income 2020: $3,624,0542020Revenue 2021: $30,650,389Expenses 2021: $30,726,997Net Income 2021: -$76,6082021Revenue 2022: $34,797,097Expenses 2022: $33,721,474Net Income 2022: $1,075,6232022Revenue 2023: $34,794,012Expenses 2023: $40,543,461Net Income 2023: -$5,749,4492023Revenue 2024: $31,407,497Expenses 2024: $33,772,390Net Income 2024: -$2,364,8932024

Highlighted filing

2019

Revenue$23,366,184
Expenses$22,575,242
Net Income$790,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 15, 2020
Return Version
2019v5.1
Gross Receipts
$23,770,887
Mission and Program Overview

Mission

Chris kids' mission is to heal children, strengthen families and build community. See supplemental statement for expanded description of mission.

TO HEAL CHILDREN, STRENGTHEN FAMILIES, AND BUILD COMMUNITY. CHRIS is an acronym for our values: Creativity, Honor, Respect, Integrity and Safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,629,216$8,620,572▼ $8,644
Other Notes and Loans Receivable, Net$8,563,750$8,563,750→ $0
Pledges and Grants Receivable$3,371,107$3,842,168▲ $471,061
Savings and Temporary Cash Investments$3,181,949$3,716,572▲ $534,623
Prepaid Expenses and Deferred Charges$89,479$189,842▲ $100,363
Accounts Receivable$15,336$34,225▲ $18,889
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$24,050,887$25,190,373▲ $1,139,486
Other Assets Total$200,050$223,244▲ $23,194
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,973,164$5,789,489▼ $183,675
Accounts Payable and Accrued Expenses$1,126,275$1,595,943▲ $469,668
Deferred Revenue$172,937$242,155▲ $69,218
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$7,272,376$7,627,587▲ $355,211
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,268,633$14,172,094▲ $903,461
Net Assets With Donor Restrictions$3,509,878$3,390,692▼ $119,186
Total Net Assets Fund Balance$16,778,511$17,562,786▲ $784,275
Total Liabilities and Net Assets / Fund Balance$24,050,887$25,190,373▲ $1,139,486

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,084,895$4,685,024$10,769,919
Other Land Buildings$760,646$1,281,048$2,041,694
Leasehold Improvements$712,696$668,485$1,381,181
Land$917,596-$917,596
Equipment$144,739$274,728$419,467

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,516,746$2,419,478-$2,123,160$4,813,064
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy ColbensonPresident & CEOFT$287,781$32,468$320,249
Cindy SimpsonCOOFT$192,375$31,429$223,804
Frederick Mark PhilipsCFOFT$165,058$13,500$178,558
Kevin CliftChief Development OfficerFT$129,210$6,033$135,243

Highest Paid Contractors

ContractorServicesLocationCompensation
Nursing Services Qualitynursing SERVICES463 SILVERTON DRIVE, Mcdonough, GA 30252$151,500
Services Of America INC Hakiba WelPsychiatry ServicesPO BOX 361887, Decatur, GA 30036$140,100
Psychiatry Clinic Peachtree FamilyPsychiatry Services478 WOODLAWN DRIVE NE, Marietta, GA 30067$106,250
Revenue and Support

Revenue Composition

Contributions and Grants
$6,908,934
Program Service Revenue
$16,611,920
Investment Income
$160,335
Other Revenue
$-315,005
All Other Contributions
$4,001,791
Change in Net Assets
$790,942

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table170$271,700Fair Market Value (FMV)
Other Non Cash Contri Table76$71,949Fair Market Value (FMV)
Securities Publicly Traded2$3,610Fair Market Value (FMV)
Total Noncash Contributions248$347,259-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,858,942
Other Expenses$6,564,509
Total Fundraising Expense$798,960
Grants and Similar Amounts Paid$151,791
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,397,270$1,328,285$451,291$12,176,846
Other Employee Benefits$1,635,430$208,931$70,985$1,915,346
Fees for Services Other$776,953$205,055$61,716$1,043,724
Occupancy$879,942$139,413$15,256$1,034,611
Payroll Taxes$856,101$109,370$37,159$1,002,630
Current Officers, Directors, Trustees, and Key Employees$625,890$70,382$26,339$722,611
Depreciation Depletion$485,222--$485,222
Travel$378,098$12,194$3,315$393,607
Office Expenses$95,262$62,066$68,352$225,680
Other Expenses$165,121$13,970$4,932$184,023
All Other Expenses$29,701$95,549$35,528$160,778
Grants to Domestic Orgs$151,791--$151,791
Insurance$135,336$12,265$1,374$148,975
Advertising$33,923$38,935$17,463$90,321
Fees for Services Management$90,019--$90,019
Fees for Services Accounting-$73,397-$73,397
Interest$35,379$16,451-$51,830
Pension Plan Contributions$35,443$4,528$1,538$41,509
Fees for Services Lobbying$19,500--$19,500
Total Functional Expenses$19,279,221$2,497,061$798,960$22,575,242
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chris 180 Support Organization IncAtlanta, GA501(c)(3)Support$151,791
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$404,703
Fundraising Gross Income$89,698
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christal Ball$638,344$67,500$212,043$-144,543
Premiere Party$39,068$19,248$1,002$18,246
Total Events$710,382$89,698$404,703$-315,005
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B

Chris 180 provides a copy of the form 990 to the audit & finance committee and board of directors for review, prior to filing.

Form 990, Part VI, Line 12C

Chris 180 is committed to avoiding both conflicts of interest and the appearance of conflicts of interest. When someone (employee or board member) feels there is a conflict of interest they may consult with the ceo directly. If they are uncomfortable discussing with the ceo, chris 180 has contracted with a third party (the network) that provides an 800 number for anyone to report an ethics or conflict of interest report. The caller does not have to identify themselves to protect their anonymity. The interviewer relays the information to senior management or the board of directors based on the nature of the issue. All allegations are investigated. Monthly reports are received from the network, reviewed by a member of senior management and retained for further needs.

Form 990, Part VI, Line 15A

Chris 180 utilized a 3rd party study as well as a comparative study with similar organizations with comparable complexity, size and services.

Form 990, Part VI, Line 15B

Chris 180 utilized a 3rd party study as well as a comparative study with similar organizations with comparable complexity, size and services.

Form 990, Part VI, Line 19

Financial statements are listed on the organization's website; governing documents and conflict of interest policies are made available to the public upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Chris 180 Inc
EIN
58-1430183
In Care Of
% SHEILA KATZ COHEN
Phone
4044869034
Address
1030 fayetteville road, atlanta, GA 30316

Signing Officer

Name
Katherine Colbenson
Title
president and CEO
Phone
4044869034
Signed
2020-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Colbenson
Formed
1981
Legal Domicile
Ga
Voting Board Members
25
Independent Board Members
24
Employees
469
Volunteers
203

Preparer

Firm
Smith & Howard Pc
Address
271 17TH STREET NW SUITE 1600, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Form 990, part III, line 4D

The CHRIS Training Institute: The CHRIS Training Institute provides high quality training with a focus on trauma informed care, child abuse prevention, diversity and inclusion. Training is provided with the intent of exponentially expanding impact in the areas of clinical professional services, human services, child welfare, juvenile justice, and family welfare, while promoting prevention and increasing awareness of the importance of treating trauma, mental health and addiction as wise investments in the future. During 2019, 2,971 unduplicated external individuals attended trainings. Of these, 1,098 individuals participated in one to three days of training in Trauma STARs, CHRIS 180s signature trauma training program, in addition to 1,853 school personnel. 587 internal staff participants were trained in the prevention of child sexual abuse and understanding the impact of trauma. Training in Working with LGBT youth and Bullying was provided to 383 individuals. During 2019, Youth/Adult Mental Health First Aid and many other clinical professional courses such as Motivational Interviewing, Ethics Training, Dialectical Behavioral Therapy, Play Therapy and Comprehensive Child and Family Assessment Trainings were provided as well.

Form 990, Part XI, Line 9

-$6,667 Accounts payable from supporting organization consolidated and eliminated for book purposes but filed separately for tax.

Financial Statement Notes

Asc-740-10 Footnote

tHE oRGANIzATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, NO PROVISION FOR INCOME TAXES IS REQUIRED. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. iN 2007, THE ORGANIZATION RECEIVED APPROVAL FROM THE IRS THAT IT WAS CONSIDERED TO BE A PUBLIC CHARITY UNDER SECTION 509(A)(1) AND 170 (B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE, SINCE IT RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL GRANTS AND THE GENERAL PUBLIC. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2016.

Schedule D, Part V, Line 4

The board designated net assets are restricted for the operating, sustainability, and maintenance reserves. The donor restricted net assets are restricted for specific program activities.

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IRS990/Desc0Behavioral Health Services: CHRIS 180 is a behavioral health organization with trauma informed care at the center of all programs and services. CHRIS 180 meets people where they are, celebrates the gifts of diversity, seeks to promote equity, works toward equal justice and recognizes the impact of structural and systemic racism as one of the sources of trauma in society. The Adverse Childhood Experience (ACE) questionnaire has been utilized since 2007 to help assess levels of trauma individuals have experienced. Research by the Centers of Disease Control over two decades reveals that without intervention an ACE Score of four (4) or more is predictive of poor long-term physical health, mental health and social functioning outcomes as well as a significantly shortened life span. CHRIS 180 identifies, understands and treats the impact of chronic stress and ACEs so that children, young adults and families can recover, build resiliency, live full lives and avoid negative long term physical and mental health consequences. CHRIS 180 is an active member of the National Child Traumatic Stress Network (NCTSN) and is providing leadership to help NCSN develop a series on Supporting Trauma-Informed Schools to Keep Students in Classrooms. CHRIS 180 offers trauma informed behavioral health services for children, adults and families throughout the greater metro Atlanta area to help them through tough times so that they can feel and function better. CHRIS 180 focuses on decreasing stigma, eliminating barriers to increase access, and expanding our impact through partnerships, place-based counseling and substance abuse services in communities and through telehealth. In 2019 CHRIS 180 opened a day treatment substance abuse program for teens and young adults, expanded counseling and community health services for adults through the Westside Empowerment Center and, in December, opened an Integrated Health Clinic in partnership with Mercy Care in East Atlanta. CHRIS 180s special focus is on helping people heal and recover from trauma. Therapists utilize 26 different evidenced based treatment modalities to ensure people receive the individually tailored assistance they need to help them develop the skills required to build personal resiliency and sustain recovery. Therapists use their skills to help people confront, build resiliency and heal from past sexual abuse, physical abuse and/or other adverse childhood/life experiences. Partnerships with the Morehouse School of Medicine and the Emory University Medical School enable psychiatric fellows to further their training. Partnerships with several colleges provide supervised internship experiences for Masters level clinical interns. Counseling locations include: CHRIS Counseling Center in Atlanta, GA; Adamsville Health Center, Oakhill Family and Children Center, At Promise Center, Westside Empowerment Center and North Fulton Annex in Fulton County; CHRIS Counseling Center Gwinnett located in Lawrenceville, GA; 42 schools in the City of Atlanta, Clayton County, DeKalb County and Fulton County Public School Systems; partner locations; in the community; and, through TelePsychiatry. Plans for 2020 include opening a CHRIS Counseling Center in DeKalb County. CHRIS 180 continued to expand school-based counseling services during 2019 and was providing school based mental health services in 42 schools at the end of 2019. Year three of Project 180 was completed. Project 180 is a school based, trauma informed training and therapy initiative in six City of Atlanta Public Schools located in high poverty communities. Project 180 is funded through the Substance Abuse Mental Health Services Administration (SAMHSA). During 2019, counseling was provided to 4,752 individuals across all locations. ACE (Adverse Childhood Experience) scores for those served across client locations indicated that from 38% to 89% of individuals had a score of four (4) or more. All clients receive a trauma assessment, 98% of families reported f
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt24Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt30Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt31Trustee
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.2$11.4$15.8$31.4$33.8$2.36
2023Summary only. Only limited summary data is available for this year.$28.1$11.7$16.5$34.8$40.5$5.75
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.8$8.60$22.2$34.8$33.7$1.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.6$7.47$21.1$30.7$30.7$0.08
2020Summary only. Only limited summary data is available for this year.$28.4$7.21$21.2$32.1$28.5$3.62
2019Detailed filing. Detailed filing data is available for this year.$25.2$7.63$17.6$23.4$22.6$0.79
2019Summary only. Only limited summary data is available for this year.$25.2$7.63$17.6$23.4$22.6$0.79
2018Summary only. Only limited summary data is available for this year.$24.1$7.27$16.8$21.5$18.7$2.73
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$8.19$14.3$20.3$15.2$5.13
2016Summary only. Only limited summary data is available for this year.$16.9$7.72$9.20$17.1$13.7$3.40
2015Detailed filing. Detailed filing data is available for this year.$12.8$6.98$5.78$12.5$12.4$0.08
2014Detailed filing. Detailed filing data is available for this year.$12.7$6.99$5.69$11.2$12.2$1.01
2013Summary only. Only limited summary data is available for this year.$13.6$6.90$6.69$11.4$11.3$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$6.71$6.53$10.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.53$1.76$8.55