Civic Intelligence

The Center for Drug Free Living Inc

990 • Fiscal year 2014 • EIN 59-1532941

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

5151 Adanson Street No 20132804

(407) 245-0045

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

2nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

40th percentile

1.4%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$219,049

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

23rd percentile

-4.2%

Faster revenue growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2011 to 2014

Assets

Down

$0

Down $15,830,543 (-100%) from 2013

Net Assets

Down

$0

Down $9,389,570 (-100%) from 2013

Liabilities

Down

$0

Down $6,440,973 (-100%) from 2013

Revenue

$26,665,423

No earlier filing loaded for comparison.

Expenses

Down

$26,285,610

Down $956,893 (-3.5%) from 2013

Net Income

$379,813

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $13,056,164Liabilities 2010: $4,977,591Net Assets 2010: $8,078,5732010Assets 2011: $16,144,933Liabilities 2011: $7,011,893Net Assets 2011: $9,133,0402011Assets 2012: $16,896,562Liabilities 2012: $7,565,324Net Assets 2012: $9,331,2382012Assets 2013: $15,830,543Liabilities 2013: $6,440,973Net Assets 2013: $9,389,5702013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$40M$30M$20M$10M$0Expenses 2010: $27,505,5892010Revenue 2011: $30,354,148Expenses 2011: $28,749,682Net Income 2011: $1,604,4662011Expenses 2012: $29,949,4562012Expenses 2013: $27,242,5032013Revenue 2014: $26,665,423Expenses 2014: $26,285,610Net Income 2014: $379,8132014

Highlighted filing

2014

Revenue$26,665,423
Expenses$26,285,610
Net Income$379,813
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$26,665,423
Mission and Program Overview

Mission

To provide various comprehensive substance abuse rehabilitation (i.e. Treatment) and prevention programs and related research programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,021,582$0▼ $9,021,582
Pledges and Grants Receivable$3,450,506$0▼ $3,450,506
Savings and Temporary Cash Investments$1,866,988$0▼ $1,866,988
Prepaid Expenses and Deferred Charges$229,652$0▼ $229,652
Accounts Receivable$155,627$0▼ $155,627
Cash and Non-Interest-Bearing Accounts$3,380$0▼ $3,380
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$15,830,543$0▼ $15,830,543
Other Assets Total$1,102,808$0▼ $1,102,808
Liabilities
Other Liabilities$4,614,499$0▼ $4,614,499
Accounts Payable and Accrued Expenses$1,602,402$0▼ $1,602,402
Deferred Revenue$218,929$0▼ $218,929
Mortgage Notes Payable Secured by Investment Property$5,143$0▼ $5,143
Total Liabilities$6,440,973$0▼ $6,440,973
Net Assets / Fund Balance
Unrestricted Net Assets$9,311,546$0▼ $9,311,546
Temporarily Rstr Net Assets$78,024$0▼ $78,024
Total Net Assets Fund Balance$9,389,570$0▼ $9,389,570
Total Liabilities and Net Assets / Fund Balance$15,830,543$0▼ $15,830,543

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Equipment$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard C JacobsChief Executive OfficerFT$201,743$17,306$219,049
Stacey SeikelMedical DirectorFT$187,414$14,143$201,557
Babette HankeyChief Operating OfficerFT$155,567$15,577$171,144
Eric HorstChief Financial OfficerFT$147,843$6,025$153,868
Amy SimsPhysicianFT$128,779$12,019$140,798
Harold SmithPsychiatristFT$130,471$4,310$134,781

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$25,209,106
Program Service Revenue
$1,312,818
Investment Income
$711
Other Revenue
$142,788
All Other Contributions
$812,799
Change in Net Assets
$379,813

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,665,423
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$143,112
Total Revenue per Audited Statements
$26,808,535
Total Revenue per Form 990
$26,665,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,593,642
Other Expenses$8,691,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,266,597$1,250,760-$13,517,357
Occupancy$2,287,279$239,403-$2,526,682
Other Employee Benefits$1,820,076$165,043-$1,985,119
Payroll Taxes$985,190$89,336-$1,074,526
Current Officers, Directors, Trustees, and Key Employees$677,130$68,488-$745,618
Fees for Services Other$518,774$200,928-$719,702
Depreciation Depletion$568,489$59,502-$627,991
All Other Expenses$429,423$25,527-$454,950
Insurance$349,126$36,580-$385,706
Other Expenses$370,919$659-$371,578
Pension Plan Contributions$248,489$22,533-$271,022
Travel$201,334$11,761-$213,095
Fees for Services Legal$124,637$48,274-$172,911
Fees for Services Accounting$28,591$11,074-$39,665
Payments to Affiliates$8,542$3,308-$11,850
Total Functional Expenses$23,735,624$2,549,986$0$26,285,610

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$26,428,722
Expenses per Audited Statements$26,285,610
Total Expenses per Form 990$26,285,610
Expenses Not Reported on Form 990$143,112
Expenses Not Reported on Financial Statements$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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-A Family Member of a Current Officer Paid Compensation.Transaction Relates to a Consulting Agreement Whereby the Interested Person, as an Independent Contractor, Provided Evaluation (an Area of Expertise) and Consultation Services to the Organization for Such Services Which Are Required by the Organization From Time to Time to Satisfy Outside Entities Requirements.No$30,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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 family members
Yes
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Section A, Line 4

In the year ended june 30, 2014, the center for drug free living, inc. Entered into an agreement and plan of merger ("agreement") with lakeside behavioral healthcare, inc., and seminole community mental health center, inc., two florida not-for-profit corporations whereby the three organizations determined that this agreement and the merger of the referenced merger parties with and into lakeside were advisable and in the best interest of the merger parties. Therefore, upon the terms and subject to the conditions of the agreement each of the three merger parties caused their governing documents to be amended and provided that lakeside become their sole member. The effective date of the merger was determined to be july 1, 2014; the merged parties operate under the name aspire health partners, inc.

Form 990, Part VI, Section B, Line 11

A draft of form 990 is provided to the board of directors, to include the chief financial officer, for a detailed review prior to submission to the irs. A copy of the final 990 filing is then forwarded to the above referenced individuals.

Form 990, Part VI, Section B, Line 12C

Annually, the board members and officers are required to sign a conflict of interest policy; accordingly, each board member and officer is required to recuse themselves from any vote that would involve a conflict of interest for them. In addition, the organization has a procedure that requires annually, and at the time of receipt of a copy of the policy, members of the board of directors and officers to affirm, through a signed declaration that advises there are no conflicts of interest or advising there are possibilities which must be discussed and/or disclosed.

Form 990, Part VI, Section B, Line 15

Annually, the board of directors gathers salary/benefits information through available compensation surveys, etc., with the intent of determining the compensation policies for the chief executive officer and other officers and key employees of the organization based upon the responsibilities required, and the organization's size and location. The information is reviewed by the board of directors and the compensation package is established primarily to reflect the market value of the job position(s). This review is documented in the minutes of the related meeting(s).

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
59-1532941
Phone
4072450045

Signing Officer

Name
Eric Horst
Title
Chief Financial Officer
Phone
4072450045
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Horst
Formed
1972
Legal Domicile
Fl
Voting Board Members
30
Independent Board Members
30
Employees
628
Volunteers
250

Preparer

Preparer
R a Simasek Pa
Phone
4078945050
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior year.

FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS EXPLANATION

Transfer of assets dissolution $9,769,383 effective july 25,2013, the board members of the center for drug free living, inc.(the center), seminole community mental health center, inc. (seminole) and lakeside behavioral healthcare, inc. (lakeside) adopted a joint resolution to merge the organizations. The organizations began the formal process of merging to create a more effective and efficient system of care designed to increase client and community access to services, leverage the strengths of each organization, and reduce redundancy of services. In july 2013, lakeside became the sole member of the center and seminole; all the board members of the center and seminole became members of lakeside's board of directors. The effective date of the merger was july 1, 2014. Accordingly, all assets and liabilities of the center and seminole were transfered to lakeside. The merged entities continue to operate as aspire health partners, inc.

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IRS990/Desc0THE CENTER OPERATES VARIOUS COMPREHENSIVE RESIDENTIAL PROGRAMS WHICH PROVIDE INTENSIVE, STRUCTURED TREATMENT TO CHEMICALLY DEPENDENT MALE AND FEMALE ADULTS AND ADOLESCENTS WITH AN AVERAGE LENGTH OF STAY OF APPROXIMATELY 5 1/2 MONTHS. BY BEING IN A SAFE, DRUG-FREE ENVIRONMENT RESIDENTS HAVE THE OPPORTUNITY TO ACQUIRE THE KNOWLEDGE, SKILLS, AND BEHAVIORS NECESSARY TO LIVE A SUBSTANCE FREE LIFESTYLE. THERAPEUTIC SERVICES PROVIDED INCLUDE INDIVIDUAL, GROUP, AND FAMILY AND/OR SIGNIFICANT OTHER. RELAPSE PREVENTION AND LIFE SKILLS TRAINING ARE EMPHASIZED; APPROXIMATELY 617 CLIENTS PARTICIPATED IN THESE RESIDENTIAL PROGRAMS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt31CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33MEDICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34PSYCHIATRIST
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