Civic Intelligence

Lake Sumter Children'S Advocacy Center Inc

EIN 59-3466574 • 501(c)3 • Leesburg, FL

Profile

To provide a child friendly, community-based facility where a child victum can be safely interviewed, provided with crisis counseling & therapy, and receive specialized medical exams where needed.

300 S Canal StreetLeesburg, FL 34748

www.cac4kids.org

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

83rd percentile

36%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,546,464

Up $1,053,251 (+19%) from 2024

Liabilities

Up

$29,792

Up $3,722 (+14%) from 2024

Net Assets

Up

$6,516,672

Up $1,049,529 (+19%) from 2024

Revenue

Up

$2,362,821

Up $383,541 (+19%) from 2024

Expenses

Up

$1,518,334

Up $28,366 (+1.9%) from 2024

Net Income

Up

$844,487

Up $355,175 (+73%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,235,611Liabilities 2010: $11,610Net Assets 2010: $1,224,0012010Assets 2011: $1,272,415Liabilities 2011: $13,861Net Assets 2011: $1,258,5542011Assets 2012: $1,295,705Liabilities 2012: $19,730Net Assets 2012: $1,275,9752012Assets 2013: $1,436,250Liabilities 2013: $20,685Net Assets 2013: $1,415,5652013Assets 2014: $1,521,887Liabilities 2014: $13,085Net Assets 2014: $1,508,8022014Assets 2015: $1,664,960Liabilities 2015: $15,772Net Assets 2015: $1,649,1882015Assets 2016: $1,764,735Liabilities 2016: $17,140Net Assets 2016: $1,747,5952016Assets 2017: $1,974,141Liabilities 2017: $20,508Net Assets 2017: $1,953,6332017Assets 2018: $2,185,589Liabilities 2018: $26,364Net Assets 2018: $2,159,2252018Assets 2019: $2,418,233Liabilities 2019: $7,699Net Assets 2019: $2,410,5342019Assets 2020: $2,711,960Liabilities 2020: $12,670Net Assets 2020: $2,699,2902020Assets 2021: $3,471,198Liabilities 2021: $72,102Net Assets 2021: $3,399,0962021Assets 2022: $3,812,369Liabilities 2022: $14,762Net Assets 2022: $3,797,6072022Assets 2023: $4,658,853Liabilities 2023: $20,331Net Assets 2023: $4,638,5222023Assets 2024: $5,493,213Liabilities 2024: $26,070Net Assets 2024: $5,467,1432024Assets 2025: $6,546,464Liabilities 2025: $29,792Net Assets 2025: $6,516,6722025

Highlighted filing

2025

Assets$6,546,464
Liabilities$29,792
Net Assets$6,516,672

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2010: $627,2162010Expenses 2011: $779,8532011Expenses 2012: $823,8292012Revenue 2013: $971,834Expenses 2013: $832,244Net Income 2013: $139,5902013Revenue 2014: $1,021,990Expenses 2014: $928,753Net Income 2014: $93,2372014Revenue 2015: $1,226,075Expenses 2015: $1,086,983Net Income 2015: $139,0922015Revenue 2016: $1,225,405Expenses 2016: $1,139,654Net Income 2016: $85,7512016Revenue 2017: $1,264,491Expenses 2017: $1,095,693Net Income 2017: $168,7982017Revenue 2018: $1,263,512Expenses 2018: $1,097,300Net Income 2018: $166,2122018Revenue 2019: $1,480,309Expenses 2019: $1,268,974Net Income 2019: $211,3352019Revenue 2020: $1,633,775Expenses 2020: $1,344,661Net Income 2020: $289,1142020Revenue 2021: $1,702,701Expenses 2021: $1,199,183Net Income 2021: $503,5182021Revenue 2022: $1,818,383Expenses 2022: $1,282,141Net Income 2022: $536,2422022Revenue 2023: $1,948,183Expenses 2023: $1,292,042Net Income 2023: $656,1412023Revenue 2024: $1,979,280Expenses 2024: $1,489,968Net Income 2024: $489,3122024Revenue 2025: $2,362,821Expenses 2025: $1,518,334Net Income 2025: $844,4872025

Highlighted filing

2025

Revenue$2,362,821
Expenses$1,518,334
Net Income$844,487

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.55$0.03$6.52$2.36$1.52$0.84
2024Detailed filing. Detailed filing data is available for this year.$5.49$0.03$5.47$1.98$1.49$0.49
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.02$4.64$1.95$1.29$0.66
2022Detailed filing. Detailed filing data is available for this year.$3.81$0.01$3.80$1.82$1.28$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.07$3.40$1.70$1.20$0.50
2020Detailed filing. Detailed filing data is available for this year.$2.71$0.01$2.70$1.63$1.34$0.29
2019Detailed filing. Detailed filing data is available for this year.$2.42$0.01$2.41$1.48$1.27$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.19$0.03$2.16$1.26$1.10$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.02$1.95$1.26$1.10$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.02$1.75$1.23$1.14$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.02$1.65$1.23$1.09$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.01$1.51$1.02$0.93$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.02$1.42$0.97$0.83$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.02$1.28$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.01$1.26$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.01$1.22$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 16, 2025
Return Version
2024v5.0
Gross Receipts
$2,362,821
Mission and Program Overview

Mission

To provide a child friendly, community-based facility where a child victum can be safely interviewed, provided with crisis counseling & therapy, and receive specialized medical exams where needed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,575,495$3,477,863▲ $902,368
Cash and Non-Interest-Bearing Accounts$2,324,728$2,450,906▲ $126,178
Land, Buildings, and Equipment, Net$411,057$419,428▲ $8,371
Pledges and Grants Receivable$169,533$195,967▲ $26,434
Accounts Receivable$10,100--
Prepaid Expenses and Deferred Charges$2,300$2,300→ $0
Total Assets$5,493,213$6,546,464▲ $1,053,251
Liabilities
Other Liabilities$26,070$29,792▲ $3,722
Total Liabilities$26,070$29,792▲ $3,722
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,029,521$6,078,225▲ $1,048,704
Net Assets With Donor Restrictions$437,622$438,447▲ $825
Total Net Assets Fund Balance$5,467,143$6,516,672▲ $1,049,529
Total Liabilities and Net Assets / Fund Balance$5,493,213$6,546,464▲ $1,053,251

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$210,508$234,607$445,115
Land$172,113-$172,113
Equipment$25,500$122,188$147,688
Other Land Buildings$11,307$25,324$36,631
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,848,151
Program Service Revenue
$51,200
Investment Income
$54,097
Other Revenue
$409,373
All Other Contributions
$657,432
Change in Net Assets
$844,487

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,362,821
Total Revenue per Audited Statements
$2,362,821
Total Revenue per Form 990
$2,362,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,290,614
Other Expenses$227,720
Total Fundraising Expense$49,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,174,459$77,437$38,718$1,290,614
Occupancy$53,318$3,515$1,758$58,591
Fees for Services Accounting$26,845$1,770$885$29,500
All Other Expenses$20,796$189$5,155$26,140
Insurance$22,448$1,480$740$24,668
Office Expenses$22,426$1,479$739$24,644
Depreciation Depletion$16,952$1,119$558$18,629
Other Expenses$7,760$513$256$7,760
Fees for Services Legal-$5,100-$5,100
Travel$2,933$194$96$3,223
Total Functional Expenses$1,375,767$93,374$49,193$1,518,334

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,518,334
Total Expenses per Audited Statements$1,518,334
Total Expenses per Form 990$1,518,334
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$409,373
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bids 4 Kids$409,373$409,373-$409,373
Total Events$409,373$409,373-$409,373
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Leave$29,792
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
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, Page 6, Part VI, Line 11B

The organization's board collectively reviews form 990 and inquires of the accountant any questions they may have.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is monitored by the board of directors, which is notified by the president of any potential conflicts.

Form 990, Page 6, Part VI, Line 15A

Executive board determines ceo/executive director compensation, based on data from comparable exempt organizations, and reviews annually.

Form 990, Page 6, Part VI, Line 15B

Other employees are given annual evaluations at which time salary changes are approved by the executive director, including the other key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available upon request with a reasonable copying charge for any copies requested.

Filing and Contact Details

Filer

Filer Name
LAKE SUMTER CHILDREN'S ADVOCACY
EIN
59-3466574
Phone
3523238303
Address
300 S CANAL STREET, LEESBURG, FL 34748

Signing Officer

Name
Vaneese Collins
Title
Secretary
Phone
3523238303
Signed
2025-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Rohan
Formed
1997
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
15
Employees
21
Volunteers
10

Preparer

Firm
Crippen & Co
Address
1068 LAKE SUMTER LANDING, THE VILLAGES, FL 32162
Preparer
Matthew J White
Phone
3523690602
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IRS990/MissionDesc0TO PROVIDE A CHILD FRIENDLY, COMMUNITY-BASED FACILITY WHERE A CHILD VICTUM CAN BE SAFELY INTERVIEWED, PROVIDED WITH CRISIS COUNSELING & THERAPY, AND RECEIVE SPECIALIZED MEDICAL EXAMS WHERE NEEDED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S BOARD COLLECTIVELY REVIEWS FORM 990 AND INQUIRES OF THE ACCOUNTANT ANY QUESTIONS THEY MAY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS, WHICH IS NOTIFIED BY THE PRESIDENT OF ANY POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE BOARD DETERMINES CEO/EXECUTIVE DIRECTOR COMPENSATION, BASED ON DATA FROM COMPARABLE EXEMPT ORGANIZATIONS, AND REVIEWS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER EMPLOYEES ARE GIVEN ANNUAL EVALUATIONS AT WHICH TIME SALARY CHANGES ARE APPROVED BY THE EXECUTIVE DIRECTOR, INCLUDING THE OTHER KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST WITH A REASONABLE COPYING CHARGE FOR ANY COPIES REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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