Civic Intelligence

Developmental Services of Franklin County Inc.

990 • Fiscal year 2018 • EIN 81-2532642

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 13, 2018

104 South Mckinley Suite FUnion, MO 63084

(636) 583-5801

Siviq Scores

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

Liabilities / Assets

55th percentile

0.12x

Higher debt load relative to assets than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.04x

Higher debt load relative to revenue than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

49th percentile

0.8%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-1.4%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,589,260

Up $12,336 (+0.8%) from 2017

Net Assets

Down

$1,392,383

Down $16,976 (-1.2%) from 2017

Liabilities

Up

$196,877

Up $29,312 (+17%) from 2017

Revenue

Down

$4,580,534

Down $64,320 (-1.4%) from 2017

Expenses

Up

$4,597,510

Up $217,024 (+5.0%) from 2017

Net Income

Down

-$16,976

Down $281,344 (-106%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2017: $1,576,924Liabilities 2017: $167,565Net Assets 2017: $1,409,3592017Assets 2018: $1,589,260Liabilities 2018: $196,877Net Assets 2018: $1,392,3832018Assets 2019: $1,741,033Liabilities 2019: $194,329Net Assets 2019: $1,546,7042019Assets 2020: $2,746,176Liabilities 2020: $994,091Net Assets 2020: $1,752,0852020Assets 2021: $3,656,498Liabilities 2021: $208,364Net Assets 2021: $3,448,1342021Assets 2022: $3,894,496Liabilities 2022: $289,082Net Assets 2022: $3,605,4142022Assets 2023: $5,095,968Liabilities 2023: $335,082Net Assets 2023: $4,760,8862023

Highlighted filing

2018

Assets$1,589,260
Liabilities$196,877
Net Assets$1,392,383

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $4,644,854Expenses 2017: $4,380,486Net Income 2017: $264,3682017Revenue 2018: $4,580,534Expenses 2018: $4,597,510Net Income 2018: -$16,9762018Revenue 2019: $4,666,693Expenses 2019: $4,512,372Net Income 2019: $154,3212019Revenue 2020: $4,875,491Expenses 2020: $4,670,110Net Income 2020: $205,3812020Revenue 2021: $6,819,932Expenses 2021: $5,123,883Net Income 2021: $1,696,0492021Revenue 2022: $5,827,417Expenses 2022: $5,670,137Net Income 2022: $157,2802022Revenue 2023: $7,331,277Expenses 2023: $6,175,805Net Income 2023: $1,155,4722023

Highlighted filing

2018

Revenue$4,580,534
Expenses$4,597,510
Net Income-$16,976
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$4,580,534
Mission and Program Overview

Mission

Enhancing educational & developmental programs & services, family support programs, social growth & opportunity, job readiness, and community living options for individuals with developmental disabilities from birth through adulthood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$766,097$757,981▼ $8,116
Accounts Receivable$675,113$704,248▲ $29,135
Prepaid Expenses and Deferred Charges$69,995$80,546▲ $10,551
Land, Buildings, and Equipment, Net$59,943$40,676▼ $19,267
Pledges and Grants Receivable$5,000$5,000→ $0
Cash and Non-Interest-Bearing Accounts$450$450→ $0
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$1,576,924$1,589,260▲ $12,336
Other Assets Total$326$359▲ $33
Liabilities
Other Liabilities$138,929$171,998▲ $33,069
Accounts Payable and Accrued Expenses$28,636$24,879▼ $3,757
Total Liabilities$167,565$196,877▲ $29,312
Net Assets / Fund Balance
Unrestricted Net Assets$1,409,359$1,392,383▼ $16,976
Total Net Assets Fund Balance$1,409,359$1,392,383▼ $16,976
Total Liabilities and Net Assets / Fund Balance$1,576,924$1,589,260▲ $12,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,676$187,510$228,186
Compensation and Service Providers

Board Members and Trustees

NameTitle
David WhitlockChairman
Barb LabererVice Chairman
Lyn HavinDirector
Sue WilmesherDirector
Toni RandallTreasurer/sec
Revenue and Support

Revenue Composition

Contributions and Grants
$4,476,436
Program Service Revenue
$91,593
Investment Income
$3,078
Other Revenue
$9,427
All Other Contributions
$25,036
Change in Net Assets
$-16,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,580,534
Total Revenue per Audited Statements
$4,580,534
Total Revenue per Form 990
$4,580,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,053,105
Other Expenses$544,405
Total Fundraising Expense$3,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,764,814$417,436-$3,182,250
Other Employee Benefits$480,097$53,562-$533,659
Payroll Taxes$208,034$30,719-$238,753
Travel$108,985$6,002-$114,987
Pension Plan Contributions$84,354$14,089-$98,443
Occupancy$69,574$15,318$350$85,242
All Other Expenses$59,995$3,451$2,422$65,868
Insurance$58,801$3,561-$62,362
Fees for Services Other$21,845$1,276-$23,121
Information Technology$20,783$1,492-$22,275
Depreciation Depletion$18,131$1,136-$19,267
Other Expenses$16,267$1,786-$16,267
Conferences and Meetings$14,375$1,115-$15,490
Fees for Services Accounting$12,689$911-$13,600
Fees for Service Investment Mgmnt Fees$11,471$969-$12,440
Office Expenses$10,874$1,450-$12,324
Advertising$7,023$2,790$1,203$11,016
Total Functional Expenses$4,035,719$557,816$3,975$4,597,510

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,597,510
Total Expenses per Audited Statements$4,597,510
Total Expenses per Form 990$4,597,510
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$79,224
Accrued Wages$62,837
Recreation Deposits$22,754
Payroll Liabilities$6,853
Retirement Payable$330
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 8: Explanation of No Contemporaneously Documentation of Meetings

The organization does not have additional committees that act on behalf of the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 initial review by executive director and director of finance then review by board prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board of directors and management review all activities of the organization monthly or more often as needed. Any activities that could be deemed as a conflict is questioned and corrected as needed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors will review and adjust the compensation of the executive director and director of finance yearly using historical and comparable data.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF ANY BOARD MEMBER, EXECUTIVE DIRECTOR, OR DIRECTOR OF FINANCE. 501(c)(3) LETTER IS AVAILABLE ON WEBSITE.

Filing and Contact Details

Filer

Filer Name
Developmental Services of
EIN
81-2532642
Phone
6365835801
Address
104 SOUTH MCKINLEY SUITE F, UNION, MO 63084

Signing Officer

Name
David Whitlock
Title
Chairman
Phone
3149710291
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
172
Volunteers
10

Preparer

Firm
Tochtrop & Associates Pc
Address
2 WAINWRIGHT ST STE 200, WASHINGTON, MO 63090-4501
Preparer
Kevin J Tochtrop
Phone
6362396400
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030719
IRS990/PayrollTaxesGrp/ProgramServicesAmt0208034
IRS990/PayrollTaxesGrp/TotalAmt0238753
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014089
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt084354
IRS990/PensionPlanContributionsGrp/TotalAmt098443
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt05000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt069995
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt080546
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2623990
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/Desc0EMPAC CHARGE FOR SERVICE
IRS990/ProgramServiceRevenueGrp/Desc1NON WAIVERED SERVICE
IRS990/ProgramServiceRevenueGrp/Desc2PARK HILL APARTMENTS
IRS990/ProgramServiceRevenueGrp/Desc3PRIVATE PAY FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120344
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223291
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223291
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319590
IRS990/ProgSrvcAccomActy2Grp/Desc0BEHAVIORAL SUPPORT: PROVIDED EVIDENCE-BASED AND EFFECTIVE BEHAVORIAL SUPPORT AND CONSULTATION USING APPLIED BEHAVIOR ANALYSIS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0389092
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0396505
IRS990/ProgSrvcAccomActy3Grp/Desc0EARLY INTERVENTION: ASSISTED FAMILIES WITH CHILDREN UNDER THE AGE OF THREE WHO HAVE DELAYS IN ANY DEVELOPMENTAL AREA OR A DIAGNOSED CONDITION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0372058
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0397617
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04539016
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-8569
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0549380
IRS990/PYOtherRevenueAmt01211
IRS990/PYProgramServiceRevenueAmt0113196
IRS990/PYRevenuesLessExpensesAmt0264368
IRS990/PYSalariesCompEmpBnftPaidAmt03831106
IRS990/PYTotalExpensesAmt04380486
IRS990/PYTotalRevenueAmt04644854
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-16976
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03235221
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0766097
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0757981
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04476436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04539016
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09015452
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03078
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02067
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05145
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0204789
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09427
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01213
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010640
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt09015452
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04476436
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04539016
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09015452
IRS990ScheduleA/TotalSupportAmt09031237
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt040676
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0187510
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0228186
IRS990ScheduleD/ExpensesSubtotalAmt04597510
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt079224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt162837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt322754
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4330
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RECREATION DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4RETIREMENT PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt04580534
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040676
IRS990ScheduleD/TotalExpensesPerForm990Amt04597510
IRS990ScheduleD/TotalLiabilityAmt0171998
IRS990ScheduleD/TotalRevenuePerForm990Amt04580534
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04580534
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04597510
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ADDITIONAL COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 INITIAL REVIEW BY EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE THEN REVIEW BY BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS AND MANAGEMENT REVIEW ALL ACTIVITIES OF THE ORGANIZATION MONTHLY OR MORE OFTEN AS NEEDED. ANY ACTIVITIES THAT COULD BE DEEMED AS A CONFLICT IS QUESTIONED AND CORRECTED AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS WILL REVIEW AND ADJUST THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE YEARLY USING HISTORICAL AND COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF ANY BOARD MEMBER, EXECUTIVE DIRECTOR, OR DIRECTOR OF FINANCE. 501(c)(3) LETTER IS AVAILABLE ON WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01576924
IRS990/TotalAssetsEOYAmt01589260
IRS990/TotalAssetsGrp/BOYAmt01576924
IRS990/TotalAssetsGrp/EOYAmt01589260
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04476436
IRS990/TotalEmployeeCnt0172
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03975
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0557816
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04035719

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