Civic Intelligence

The Council on Developmental Disabilities Inc.

990 • Fiscal year 2016 • EIN 61-0476686

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 14, 2017

1151 South Fourth StreetLouisville, KY 40203

(502) 584-1239

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

62nd percentile

6.4%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

48th percentile

0.8%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

26%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,122,901

Up $16,177 (+0.8%) from 2015

Net Assets

Up

$2,049,880

Up $4,746 (+0.2%) from 2015

Liabilities

Up

$73,021

Up $11,431 (+19%) from 2015

Revenue

Up

$609,858

Up $124,327 (+26%) from 2015

Expenses

Down

$570,796

Down $20,085 (-3.4%) from 2015

Net Income

Up

$39,062

Up $144,412 (+137%) from 2015

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: $2,335,095Liabilities 2011: $56,330Net Assets 2011: $2,278,7652011Assets 2012: $2,161,502Liabilities 2012: $57,896Net Assets 2012: $2,103,6062012Assets 2013: $2,226,659Liabilities 2013: $68,338Net Assets 2013: $2,158,3212013Assets 2014: $2,232,763Liabilities 2014: $54,931Net Assets 2014: $2,177,8322014Assets 2015: $2,106,724Liabilities 2015: $61,590Net Assets 2015: $2,045,1342015Assets 2016: $2,122,901Liabilities 2016: $73,021Net Assets 2016: $2,049,8802016Assets 2017: $1,965,585Liabilities 2017: $33,315Net Assets 2017: $1,932,2702017Assets 2018: $1,930,890Liabilities 2018: $55,207Net Assets 2018: $1,875,6832018Assets 2019: $1,947,888Liabilities 2019: $74,426Net Assets 2019: $1,873,4622019Assets 2020: $1,995,246Liabilities 2020: $246,969Net Assets 2020: $1,748,2772020Assets 2021: $2,596,521Liabilities 2021: $223,819Net Assets 2021: $2,372,7022021Assets 2022: $2,006,832Liabilities 2022: $161,214Net Assets 2022: $1,845,6182022Assets 2023: $2,239,557Liabilities 2023: $167,410Net Assets 2023: $2,072,1472023

Highlighted filing

2016

Assets$2,122,901
Liabilities$73,021
Net Assets$2,049,880

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $812,728Expenses 2011: $669,524Net Income 2011: $143,2042011Revenue 2012: $597,876Expenses 2012: $716,651Net Income 2012: -$118,7752012Revenue 2013: $611,958Expenses 2013: $592,662Net Income 2013: $19,2962013Revenue 2014: $524,083Expenses 2014: $563,851Net Income 2014: -$39,7682014Revenue 2015: $485,531Expenses 2015: $590,881Net Income 2015: -$105,3502015Revenue 2016: $609,858Expenses 2016: $570,796Net Income 2016: $39,0622016Revenue 2017: $407,602Expenses 2017: $616,168Net Income 2017: -$208,5662017Revenue 2018: $414,416Expenses 2018: $480,236Net Income 2018: -$65,8202018Revenue 2019: $425,450Expenses 2019: $515,558Net Income 2019: -$90,1082019Revenue 2020: $562,718Expenses 2020: $486,819Net Income 2020: $75,8992020Revenue 2021: $279,212Expenses 2021: $358,596Net Income 2021: -$79,3842021Revenue 2022: $142,516Expenses 2022: $312,389Net Income 2022: -$169,8732022Revenue 2023: $174,468Expenses 2023: $236,471Net Income 2023: -$62,0032023

Highlighted filing

2016

Revenue$609,858
Expenses$570,796
Net Income$39,062
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 14, 2017
Return Version
2015v3.0
Gross Receipts
$755,498
Mission and Program Overview

Mission

To initiate positive change on behalf of individuals with developmental disabilities by voicing their needs to the community, creating new choices for living, learning, and participation, and ensuring the highest quality of life possible.

To initiate positive change on behalf of individuals with developmental disabilities by voicing their needs to the community; creating new choices for living, learning, and participation; and, ensuring the highest quality of life possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,052,437$1,006,525▼ $45,912
Land, Buildings, and Equipment, Net$713,141$663,449▼ $49,692
Pledges and Grants Receivable$181,383$177,792▼ $3,591
Savings and Temporary Cash Investments$16,654$149,371▲ $132,717
Prepaid Expenses and Deferred Charges$10,921$16,257▲ $5,336
Accounts Receivable$31,021$15,376▼ $15,645
Total Assets$2,106,724$2,122,901▲ $16,177
Other Assets Total$101,167$94,131▼ $7,036
Liabilities
Accounts Payable and Accrued Expenses$36,930$54,742▲ $17,812
Other Liabilities$24,660$18,279▼ $6,381
Total Liabilities$61,590$73,021▲ $11,431
Net Assets / Fund Balance
Permanently Rstr Net Assets$886,469$879,433▼ $7,036
Unrestricted Net Assets$704,972$766,591▲ $61,619
Temporarily Rstr Net Assets$453,693$403,856▼ $49,837
Total Net Assets Fund Balance$2,045,134$2,049,880▲ $4,746
Total Liabilities and Net Assets / Fund Balance$2,106,724$2,122,901▲ $16,177

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$638,365$437,033$1,075,398
Equipment$10,084$92,292$102,376
Land$15,000-$15,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,052,437$10,000▲ $1,424$48,000$1,006,525
2014$1,065,748---$1,065,748
2013$980,914-▲ $127,834$43,000$1,065,748
2012$905,410-▲ $82,445-$980,914
2011$966,039-▲ $6,371$67,000$905,410
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Donovan FornwaltCEO$73,162$8,521$81,683

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$580,010
Program Service Revenue
$0
Investment Income
$30,972
Other Revenue
$-1,124
All Other Contributions
$425,121
Change in Net Assets
$39,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$599,805
Revenue Not Reported on Financial Statements
$10,053
Revenue Not Reported on Form 990
$-24,263
Total Revenue per Audited Statements
$575,542
Total Revenue per Form 990
$609,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$329,190
Other Expenses$241,606
Total Fundraising Expense$114,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,924$15,331$12,207$196,462
Current Officers, Directors, Trustees, and Key Employees$39,380$19,690$19,690$78,760
Depreciation Depletion$28,149$9,442$18,707$56,298
Fees for Services Other$20,716$2,183$16,176$39,075
Fees for Services Accounting$17,772$3,332$13,145$34,249
Other Employee Benefits$18,752$5,278$3,362$27,392
Fees for Services Management$11,103$1,171$8,670$20,944
Payroll Taxes$15,620$2,376$2,439$20,435
Insurance$8,801$1,091$2,182$12,074
All Other Expenses$5,793$4,859$802$11,454
Occupancy$5,193$1,757$3,462$10,412
Travel$8,698$75$290$9,063
Other Expenses$4,240$1,430$2,646$8,316
Pension Plan Contributions$4,247$1,084$810$6,141
Office Expenses$2,412$1,415$867$4,694
Total Functional Expenses$375,694$81,055$114,047$570,796

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$570,796
Total Expenses per Audited Statements$570,796
Total Expenses per Form 990$570,796
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$18,279
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
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 4

Significant changes were made to the by-laws during the current year. Article 2 was changed in it's entirety and replaced with the following: article 2 membership and dues section 1. Membership in the council is open to any individual with a developmental disability and parents, siblings and legal guardians of any person with a developmental disability. Section 2. Membership is open to any individual currently serving on the board of trustees or official, functioning committees established by the board of trustees. Section 3. Members may address the board of trustees on any matter of relevance to the mission of the council, having secured prior permission from, and upon the invitation of the board chair. Section 4. Membership dues may be established and altered by the board of trustees. Section 5. Dues for individuals with disabilities or families may be waived by the board or trustees or the chief executive officer, upon request. Article 5 section 2 was replaced with the following: section 2. The board of trustees shall set the time and place of the annual meeting. Members in good standing shall be elected to the board of trustees annually for a term of three years, said terms to commence following such election. No more than one member of a family may serve on the board of trustees at the same time, and no trustee shall be elected to more than two consecutive terms. Article 5 section 10 was added: section 10. Only trustees in good standing have the right to vote upon changes in policies governing the operations or financial administration of the council. Article 13 section 1 was replaced with the following: section 1. Proposed amendments to these by-laws may be submitted to the board of trustees over the signature of a simple majority of council trustees in good standing. The board of trustees may approve o or reject the proposed amendment at the next regularly scheduled meeting of the board of trustees. If the board of trustees approved the amendment, then it shall be presented to the membership at the next scheduled annual meeting of the council. The board of trustees may elect to convene a special meeting of the board for the purpose of acting on the proposed amendment. If the board rejects the proposed amendment, then it shall do so with a written expression of its reasons for such action. No amendment to these by-laws shall be adopted except by a two-thirds majority vote of the board of trustees, and only if a quorum are present.

Form 990, Page 6, Part VI, Line 11B

It is the policy of the council on developmental disabilities that the annual 990 form be reviewed by the members of the board of trustees of the organization prior to submission. The 990 forms will be made available to all board members in hard copy or electronically before it is signed and submitted. The 990 form will be available to the public on the council website and/or at the office.

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

Persons will annually disclose or update to the president of the board of trustees on a form provided by the council their interests that could give rise to conflicts of interest, such as a list of family members substantial businesses or investment holdings, and other transactions or affiliations with businesses and other organizations or those of family members.

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

The compensation of the executive director is based on a number of factors: 1) periodic evaluation by executive committee and determination of appropriate action with regard to compensation, 2) policy of the baord of trustees regarding the employee compensation (e.g. Cost of living and/or merit raises, no raise based on economy, etc), 3) comparable rates of compenstaion for similar positions within the non-profit and local community. The executive committee and the board of trustees approves all compensation via the budget approval process.

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

The executive director of the council is responsible for determining all other employee compensation, utilizing the same criteria noted in 15a. Final approval of all salaries is done by teh board of trustees when the annual budget is approved.

Form 990, Page 6, Part VI, Line 19

Copies of all governing documents, board minutes, conflict of interest policies are available upon request. A copy of the council's 990 report and its by-laws are on the council's website. The council annual report is mailed to membership and interested community members and is posted on the website - this report includes the audited financial information for the fiscal year, with the notation that a copy of the complete audit report is available upon request.

Filing and Contact Details

Filer

Filer Name
Council on Developmental
EIN
61-0476686
Phone
5025841239
Address
1151 SOUTH FOURTH STREET, LOUISVILLE, KY 40203

Signing Officer

Name
Donovan Fornwalt
Title
CEO
Phone
5025841239
Signed
2017-02-14

Organization Details

Principal Officer
Donovan Fornwalt
Formed
1952
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
39

Preparer

Firm
Henderman Jessee and Co Pllc
Address
304 WHITTINGTON PKWY STE 107, LOUISVILLE, KY 40222-4913
Preparer
William J Jessee
Phone
5024254800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To initiate positive change on behalf of individuals with developmental disabilities by voicing their needs to the community; creating new choices for living, learning, and participation; and, ensuring the highest quality of life possible.

Form 990, Page 2, Part III, Line 4D

Weber gallery- to provide an outstanding and inclusive art venue for talented local, regional, and national artists, and, simultaneously, to achieve full inclusion, empowerment, and value for artists with disabilities in the community of artistic excellence.

Form 990, Page 12, Part XII, Line 2C

Finance committee, no change from prior year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment fund is to be used for the general purposes of the organization at the direction of its board of trustees.

Schedule D, Page 3, Part X

The council is exempt from federal and state income taxes as other than a private foundation under section 501(c)(3) of the internal revenue code of 1986, as amended and, has no unrelated business income for the years ended june 30, 2016 and 2015. Accordingly, no provision for income taxes has been recorded. Management is not aware of any uncertain tax positions. Accordingly, the financial statements do not include a provision for uncertain tax positions, and no related interest or penalties have been recorded.

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IRS990/Form990PartVIISectionAGrp/PersonNm1DR MATTHEW HOLDER
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IRS990/Form990PartVIISectionAGrp/PersonNm3DAVE FOWLER
IRS990/Form990PartVIISectionAGrp/PersonNm4MISSY KINNAIRD
IRS990/Form990PartVIISectionAGrp/PersonNm5ASHLEY HAYNES
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IRS990/Form990PartVIISectionAGrp/PersonNm7KATIE O'BRYAN
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IRS990/OtherExpensesGrp/FundraisingAmt04749
IRS990/OtherExpensesGrp/FundraisingAmt11625
IRS990/OtherExpensesGrp/FundraisingAmt22218
IRS990/OtherExpensesGrp/FundraisingAmt32646
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010921
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016257
IRS990/PrincipalOfficerNm0DONOVAN FORNWALT
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt065776
IRS990/ProgSrvcAccomActy3Grp/Desc0ASSISTED TECHNICAL SERVICES- TO ENHANCE PRACTICAL APPLICATIONS OF ADVANCED TECHNOLOGIES FOR THE BENEFIT OF CITIZENS WITH MENTAL DISABILITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0137424
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WEBER GALLERY- TO PROVIDE AN OUTSTANDING AND INCLUSIVE ART VENUE FOR TALENTED LOCAL, REGIONAL, AND NATIONAL ARTISTS, AND, SIMULTANEOUSLY, TO ACHIEVE FULL INCLUSION, EMPOWERMENT, AND VALUE FOR ARTISTS WITH DISABILITIES IN THE COMMUNITY OF ARTISTIC EXCELLENCE.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.24$0.17$2.07$0.17$0.24$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.16$1.85$0.14$0.31$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.22$2.37$0.28$0.36$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.25$1.75$0.56$0.49$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.07$1.87$0.43$0.52$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.06$1.88$0.41$0.48$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.03$1.93$0.41$0.62$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.07$2.05$0.61$0.57$0.04
2015Summary only. Only limited summary data is available for this year.$2.11$0.06$2.05$0.49$0.59$0.11
2014Summary only. Only limited summary data is available for this year.$2.23$0.05$2.18$0.52$0.56$0.04
2013Summary only. Only limited summary data is available for this year.$2.23$0.07$2.16$0.61$0.59$0.02
2012Summary only. Only limited summary data is available for this year.$2.16$0.06$2.10$0.60$0.72$0.12
2011Summary only. Only limited summary data is available for this year.$2.34$0.06$2.28$0.81$0.67$0.14