Civic Intelligence

Louise Graham Regeneration Center Inc

EIN 59-1305743 • 501(c)3 • St Petersburg, FL

Profile

To provide opportunities for adults with developmental disabilities to maximize their independence through the provision of quality life skills training, paid employment and participation in the community at large.

4140 49th Street NSt Petersburg, FL 33709

www.louisegraham.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

4.49x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.40x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

11th percentile

-28%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$370,919

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 34.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-16%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-7.6%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$569,299

Down $105,553 (-16%) from 2023

Liabilities

Up

$2,555,168

Up $195,753 (+8.3%) from 2023

Net Assets

Down

-$1,985,869

Down $301,306 (-18%) from 2023

Revenue

Down

$1,062,895

Down $87,250 (-7.6%) from 2023

Expenses

Up

$1,364,201

Up $108,986 (+8.7%) from 2023

Net Income

Down

-$301,306

Down $196,236 (-187%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2010: $899,568Liabilities 2010: $2,212,466Net Assets 2010: -$1,312,8982010Assets 2011: $1,066,568Liabilities 2011: $2,494,967Net Assets 2011: -$1,428,3992011Assets 2012: $1,058,364Liabilities 2012: $2,592,381Net Assets 2012: -$1,534,0172012Assets 2013: $963,964Liabilities 2013: $2,617,806Net Assets 2013: -$1,653,8422013Assets 2014: $834,696Liabilities 2014: $2,257,289Net Assets 2014: -$1,422,5932014Assets 2015: $914,862Liabilities 2015: $2,263,854Net Assets 2015: -$1,348,9922015Assets 2016: $1,017,617Liabilities 2016: $1,904,341Net Assets 2016: -$886,7242016Assets 2017: $1,029,078Liabilities 2017: $1,788,789Net Assets 2017: -$759,7112017Assets 2018: $1,118,132Liabilities 2018: $2,008,576Net Assets 2018: -$890,4442018Assets 2019: $974,758Liabilities 2019: $1,984,483Net Assets 2019: -$1,009,7252019Assets 2020: $963,340Liabilities 2020: $2,235,336Net Assets 2020: -$1,271,9962020Assets 2021: $771,811Liabilities 2021: $2,252,887Net Assets 2021: -$1,481,0762021Assets 2022: $755,704Liabilities 2022: $2,335,197Net Assets 2022: -$1,579,4932022Assets 2023: $674,852Liabilities 2023: $2,359,415Net Assets 2023: -$1,684,5632023Assets 2024: $569,299Liabilities 2024: $2,555,168Net Assets 2024: -$1,985,8692024

Highlighted filing

2024

Assets$569,299
Liabilities$2,555,168
Net Assets-$1,985,869

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $536,4372010Revenue 2011: $461,888Expenses 2011: $577,389Net Income 2011: -$115,5012011Expenses 2012: $606,8192012Expenses 2013: $672,0902013Revenue 2014: $971,570Expenses 2014: $740,321Net Income 2014: $231,2492014Revenue 2015: $911,152Expenses 2015: $837,551Net Income 2015: $73,6012015Revenue 2016: $1,511,199Expenses 2016: $1,048,931Net Income 2016: $462,2682016Revenue 2017: $1,317,114Expenses 2017: $1,190,101Net Income 2017: $127,0132017Revenue 2018: $1,171,097Expenses 2018: $1,301,830Net Income 2018: -$130,7332018Revenue 2019: $1,301,186Expenses 2019: $1,420,467Net Income 2019: -$119,2812019Revenue 2020: $1,025,743Expenses 2020: $1,288,014Net Income 2020: -$262,2712020Revenue 2021: $996,846Expenses 2021: $1,205,926Net Income 2021: -$209,0802021Revenue 2022: $1,065,663Expenses 2022: $1,164,080Net Income 2022: -$98,4172022Revenue 2023: $1,150,145Expenses 2023: $1,255,215Net Income 2023: -$105,0702023Revenue 2024: $1,062,895Expenses 2024: $1,364,201Net Income 2024: -$301,3062024

Highlighted filing

2024

Revenue$1,062,895
Expenses$1,364,201
Net Income-$301,306

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$2.56$1.99$1.06$1.36$0.30
2023Summary only. Only limited summary data is available for this year.$0.67$2.36$1.68$1.15$1.26$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$2.34$1.58$1.07$1.16$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$2.25$1.48$1.00$1.21$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$2.24$1.27$1.03$1.29$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$1.98$1.01$1.30$1.42$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$2.01$0.89$1.17$1.30$0.13
2017Summary only. Only limited summary data is available for this year.$1.03$1.79$0.76$1.32$1.19$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$1.90$0.89$1.51$1.05$0.46
2015Detailed filing. Detailed filing data is available for this year.$0.91$2.26$1.35$0.91$0.84$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.83$2.26$1.42$0.97$0.74$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$2.62$1.65$0.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$2.59$1.53$0.61
2011Summary only. Only limited summary data is available for this year.$1.07$2.49$1.43$0.46$0.58$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$2.21$1.31$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,062,895
Mission and Program Overview

Mission

To provide opportunities for adults with developmental disabilities to maximize their independence through the provision of quality life skills training, paid employment and participation in the community at large.

Provide opportunities for adults with developmental disabilities to maximize their independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$372,407$380,049▲ $7,642
Accounts Receivable$106,030$96,778▼ $9,252
Cash and Non-Interest-Bearing Accounts$193,238$82,623▼ $110,615
Inventories for Sale or Use$1,771$8,144▲ $6,373
Prepaid Expenses and Deferred Charges$1,406$1,705▲ $299
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$674,852$569,299▼ $105,553
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$1,539,918$1,539,918→ $0
Accounts Payable and Accrued Expenses$819,497$1,015,250▲ $195,753
Total Liabilities$2,359,415$2,555,168▲ $195,753
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,684,563$-1,985,869▼ $301,306
Total Net Assets Fund Balance$-1,684,563$-1,985,869▼ $301,306
Total Liabilities and Net Assets / Fund Balance$674,852$569,299▼ $105,553

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,699$1,313,206$1,366,905
Equipment$248,350$964,070$1,212,420
Land$78,000-$78,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ericka McavaddyChief Financial Officer$121,832$121,832

Board Members and Trustees

NameTitle
Lee R MartinoImmediate Past President
Dennis Ruppel EsqPresident
Rene Robinson FlowersVice President
Becky PickettDirector
DA'JUH SAWYERDirector
David Moran EsqDirector
Dawn PetersDirector
Diane LajoieDirector
Dr Robert WilliamsDirector
Dr Yvonne WilliamsDirector
Eddie PringleDirector
Jeffrey S SmithDirector
Jennifer BrowningDirector
Lauren KrawczykDirector
Mozell DavisDirector
Theresa JonesDirector
Thomas KennedyDirector
Thomas Moriarty CPADirector
Debra BallingerExecutive Director
Amy ShoreChief Operating Officer
Timothy YeazellFormer Chief Financial Officer (end 11/23)
Sue LandressSecretary
Barclay HarlessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$85,418
Program Service Revenue
$974,771
Investment Income
$0
Other Revenue
$2,706
All Other Contributions
$25,970
Change in Net Assets
$-301,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,062,895
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,062,895
Total Revenue per Form 990
$1,062,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$875,344
Other Expenses$488,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$575,694$138,722-$714,416
Occupancy$138,932$14,124-$153,056
Other Employee Benefits$98,532$8,571-$107,103
Depreciation Depletion$72,868$2,910-$75,778
Travel$72,426--$72,426
Insurance$69,466$289-$69,755
Payroll Taxes$43,208$10,617-$53,825
Office Expenses$3,380$42,498-$45,878
Fees for Services Accounting-$17,500-$17,500
Advertising$6,264--$6,264
Other Expenses$37,378$3,034-$3,034
Total Functional Expenses$1,118,148$246,053$0$1,364,201

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,364,201
Total Expenses per Audited Statements$1,364,201
Total Expenses per Form 990$1,364,201
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
NOTE PAYABLE TO R'CLUB CHILD CARE$1,458,732
Accrued Interest Payable$81,186
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

The executive director and fiscal director conduct a comprehensive review of the form 990 and, thereafter, a complete copy is provided to the board of directors prior to filing.

Form 990, Part VI, Line 12C Conflict of interest policy

The conflict of interest policy is addressed at board meetings.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board of directors of r'club child care, inc., a related 501(c)(3) organization, discusses and obtains information regarding comparable salary levels when setting compensation for the top management official and other officers of the filing organization.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

The board of directors of r'club child care, inc., a related 501(c)(3) organization, discusses and obtains information regarding comparable salary levels when setting compensation for the top management official and other officers of the filing organization.

Form 990, Part VI, Line 19 Required documents available to the public

Copies of governing documents are provided upon request for the same period of disclosure as set forth under irc section 6104(d).

Filing and Contact Details

Filer

Filer Name
Louise Graham Regeneration Center Inc
EIN
59-1305743
Phone
7275785437
Address
4140 49TH STREET N, ST PETERSBURG, FL 33709

Signing Officer

Name
Amy Shore
Title
Executive Director
Phone
7275785437
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Fl
Voting Board Members
19
Independent Board Members
19
Employees
58
Volunteers
19

Preparer

Firm
Forvis Mazars LLP
Address
255 South Orange Avenue Suite 600, Orlando, FL 32801
Preparer
Peter Gubler
Phone
4077405400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's finance committee assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code ("irc") and from state income taxes under similar provisions of the florida statutes. Accordingly, no provision for federal and state income taxes has been recorded in the accompanying financial statements.

Raw XML AppendixShowing 400 of 721 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0PROVIDE OPPORTUNITIES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES TO MAXIMIZE THEIR INDEPENDENCE.
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IRS990/Desc0THE LOUISE GRAHAM REGENERATION CENTER PROVIDES DAILY JOB SKILLS TRAINING, WORK EXPERIENCE, EMPLOYMENT AND INDEPENDENT LIVING SKILLS FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. THROUGH THE PROGRAM, PARTICIPANTS HELP CONTRIBUTE TO THEIR OWN CARE, WORK TOWARD AND PREPARE FOR SELF-SUFFICIENCY AND BECOME MORE INTEGRATED INTO THE COMMUNITY AT-LARGE. IN THE ADULT DAY TRAINING COMPONENT, PARTICIPANTS LEARN LIFE AND WORK PERSONAL SKILLS THAT HELP THEM BECOME MORE INDEPENDENT, SUCH AS BASIC MEAL PLANNING, SHOPPING, COOKING, MAKING A BED, HOW TO USE PHONES AND COMPUTERS, HOW TO KEEP A CHECK REGISTER AND CASH PAYCHECKS, HOW TO INTERACT WITH OTHERS IN THE COMMUNITY AND PERSONAL CARE SKILLS SUCH AS GROOMING AND HYGIENE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt22CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt23FORMER CHIEF FINANCIAL OFFICER (END 11/23)
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE WAREHOUSE COMPONENT PROVIDES JOB TRAINING AND EMPLOYMENT FOR WITH SIGNIFICANT DISABILITIES. ALL WORK IS PERFORMED THROUGH A VARIETY OF REAL-WORLD TASKS IN A LIGHT INDUSTRIAL ENVIRONMENT THAT IS CONDUCTED IN AN ENTREPRENEURIAL BUSINESS CONTEXT WHERE MORE THAN 85% OF THE LABOR IS DONE BY INDIVIDUALS WITH SIGNIFICANT DISABILITIES, ALL OF WHOM ARE PAID FOR THE WORK THEY PERFORM. WORK INCLUDES (1) COMMERCIAL SECURE DOCUMENT DESTRUCTION, WHERE 80,000 POUNDS OF CONFIDENTIAL DOCUMENTS ARE SHREDDED MONTHLY, (2) RECYCLING 150 TONS MONTHLY OF NEWSPAPER AND CARDBOARD, AND (3) LIGHT ASSEMBLY AND PACKAGING. EMPLOYEES WITH DISABILITIES OPERATE ALL EQUIPMENT INCLUDING INDUSTRIAL-SIZED SHREDDERS AND BALERS, FORKLIFTS AND A FRONT-END LOADER.
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