Civic Intelligence

Childrens School Services

990 • Fiscal year 2018 • EIN 81-4291601

Jul 01, 2017 to Jun 30, 2018 • Filed on May 03, 2019

111 Michigan Avenue NWWashington, DC 20010

(202) 471-4815

Siviq Scores

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

Liabilities / Assets

96th percentile

1.26x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

59th percentile

0.34x

Higher debt load relative to revenue than 59% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

19th percentile

-7.1%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

100th percentile

$2,766,114

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

100th percentile

441377200%

Faster asset growth than 100% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Assets

Up

$4,413,773

Up $4,413,773 from 2017

Net Assets

Down

-$1,143,730

Down $1,143,730 from 2017

Liabilities

Up

$5,557,503

Up $5,557,503 from 2017

Revenue

Up

$16,161,141

Up $16,161,141 from 2017

Expenses

Up

$17,304,871

Up $17,304,871 from 2017

Net Income

Down

-$1,143,730

Down $1,143,730 from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $4,413,773Liabilities 2018: $5,557,503Net Assets 2018: -$1,143,7302018Assets 2019: $3,786,156Liabilities 2019: $4,647,265Net Assets 2019: -$861,1092019Assets 2020: $1,337,460Liabilities 2020: $2,363,190Net Assets 2020: -$1,025,7302020Assets 2021: $4,635,535Liabilities 2021: $5,263,046Net Assets 2021: -$627,5112021Assets 2022: $4,028,963Liabilities 2022: $5,238,559Net Assets 2022: -$1,209,5962022Assets 2023: $6,538,105Liabilities 2023: $7,511,304Net Assets 2023: -$973,1992023Assets 2024: $4,566,277Liabilities 2024: $5,198,045Net Assets 2024: -$631,7682024

Highlighted filing

2018

Assets$4,413,773
Liabilities$5,557,503
Net Assets-$1,143,730

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $16,161,141Expenses 2018: $17,304,871Net Income 2018: -$1,143,7302018Revenue 2019: $21,905,147Expenses 2019: $21,622,526Net Income 2019: $282,6212019Revenue 2020: $19,889,855Expenses 2020: $20,054,476Net Income 2020: -$164,6212020Revenue 2021: $20,077,192Expenses 2021: $19,678,973Net Income 2021: $398,2192021Revenue 2022: $21,640,571Expenses 2022: $22,222,656Net Income 2022: -$582,0852022Revenue 2023: $25,837,524Expenses 2023: $25,601,127Net Income 2023: $236,3972023Revenue 2024: $25,929,484Expenses 2024: $25,588,053Net Income 2024: $341,4312024

Highlighted filing

2018

Revenue$16,161,141
Expenses$17,304,871
Net Income-$1,143,730
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 3, 2019
Return Version
2017v2.3
Gross Receipts
$16,161,141
Mission and Program Overview

Mission

Css provides nursing services for dc public and charter schools in collaboration with dc department of health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$0$4,411,698▲ $4,411,698
Cash and Non-Interest-Bearing Accounts$0$2,075▲ $2,075
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$0$4,413,773▲ $4,413,773
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$0$4,315,872▲ $4,315,872
Accounts Payable and Accrued Expenses$0$1,241,631▲ $1,241,631
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$5,557,503▲ $5,557,503
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$-1,143,730▼ $1,143,730
Total Net Assets Fund Balance$0$-1,143,730▼ $1,143,730
Total Liabilities and Net Assets / Fund Balance$0$4,413,773▲ $4,413,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Adrienne RogersNurse Manager - School HlthFT$134,655$134,655
Beulah Mae GwynnNurse Manager - School HlthFT$125,568$125,568

Board Members and Trustees

NameTitle
Elizabeth a SingerBoard Chairman
Kurt D Newman MdPresident/CEO (cnmc)
Denice Cora-bramble MdBoard Member
Tonya Vidal KinlowBoard Member
Wendy M GoldbergBoard Member
Sharon BosticDirector of Nursing Services
Colleen WhitmoreExecutive Director
Marcee Jackson WhiteMedical Director
Alec KingEvp & Chief Financial Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$16,161,141
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,143,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,739,125
Other Expenses$3,565,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,496,564$1,166,285-$11,662,849
Fees for Services Other$1,087,491$120,832-$1,208,323
Other Employee Benefits$800,005$88,890-$888,895
Payroll Taxes$794,984$88,331-$883,315
Office Expenses$300,489$33,387-$333,876
Pension Plan Contributions$273,660$30,406-$304,066
Occupancy$176,287$19,588-$195,875
Fees for Services Legal$103,908$11,545-$115,453
All Other Expenses$84,739$9,415-$94,154
Information Technology$27,052$3,006-$30,058
Conferences and Meetings$19,425$2,159-$21,584
Travel$4,775$531-$5,306
Advertising$2,489$277-$2,766
Other Expenses$605$67$0$0
Total Functional Expenses$14,275,562$3,029,309$0$17,304,871
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
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
Due to Affliates$4,315,872
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
CHILDREN'S SCHOOL SERVICES
EIN
81-4291601
In Care Of
% CORPORATE OFFICERS
Phone
2024714815
Address
111 MICHIGAN AVENUE NW, WASHINGTON, DC 20010

Signing Officer

Name
Alec King
Title
CFO
Phone
2024714815
Signed
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Douglas Newman Md
Formed
2001
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Grant Thornton LLP
Address
1000 WILSON BLVD SUITE 1400, ARLINGTON, VA 22209
Preparer
Mary Torretta
Phone
7038477500
Supplemental Narrative

Additional Explanations

ORGANIZATION'S MISSION

Form 990, part iii, line 1 the mission of the children's school services, inc., is to advance the health and well-being, academic success, and life-long achievement of students in the district of columbia. Children's school services provides nursing services in 115 dc public and 86 public charter schools.

Members or Stockholders

Form 990, part vi, lines 6, 7a and 7b children's national medical center is the sole member of children's school services and has the right to elect directors of children's school services. The articles and by-laws of children's school services describe certain rights reserved to the sole member.

Form 990 Review Process

Form 990, part vi, line 11b the relevant committees of the organization review applicable portions of the 990. The form 990 is reviewed and approved by the chairperson of the audit committee of cnmc, as well as the chairman of the board of cnmc, prior to filing with irs. Children's school services provides a copy of the form 990 to the full children's school services board prior to filing with the irs. The completed form 990 is also made available to the board of children's national medical center prior to filing with irs.

Conflict of Interest Policy Monitoring & Enforcement

Form 990, part vi, line 12c childrens national medical center and subsidiaries asks that each officer, director, and key employee complete a conflict of interest form at least every year. In addition each officer, director, and key employee is instructed to amend the conflict of interest form immediately upon a change in status of any of the questions on the form. These forms are reviewed annually by the chief legal officer and conflicts of interest are noted. The childrens national medical center board makes a determination, based on the recommendation of the chief legal officer as to which persons should be considered "interested parties" based on the criteria set forth in the boards governance policy. Css board formally adopted the conflict of interest policy of its parent, childrens national medical center, during fiscal year 2018.

Governing Policies

Form 990, part vi, lines 13 and 14 children's school services is governed by the policies of its parent, children's national medical center. These policies include a written whistleblower policy and a written document retention and destruction policy.

Process for Determining Compensation

Form 990, part vi, lines 15a and 15b children's school services relies on its parent, children's national medical center, to determine compensation for css's president. Children's national medical center used an executive compensation committee, independent compensation consultant, compensation survey or study, and approval by the executive compensation committee of the board to establish compensation.

How Documents Are Made Available to the Public

Form 990, part vi, line 19 children's school services makes its governing documents, conflict of interest policy, and financial statements available upon request.

Financial Statement Notes

Liability for Uncertain Tax Position (asc 740)

Schedule d, part x, line 2 fin 48 financial statement footnote from the combined financial statements of children's national medical center (medical center) and subsidiaries, of which children's school services is a subsidiary, is as follows: the medical center is a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. On such basis, the exempt entities will not incur any liability for federal income taxes, except for possible unrelated business income. The financial accounting standards board's (fasb) guidance on accounting for uncertainty in income taxes clarifies the accounting for uncertainty of income tax positions. The guidance defines the threshold for recognizing tax return positions in the combined financial statements as "more likely than not" that the position is sustainable, based on technical merits. The medical center evaluates uncertain tax positions using a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in an unrelated business activity tax return and disclosures regarding uncertainties in tax positions. There was no impact on the medical center's financial statements during the years ended june 30, 2018 and 2017 as the medical center has no uncertain tax positions.

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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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CEO (CNMC)
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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEDICAL DIRECTOR
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03006
IRS990/InformationTechnologyGrp/ProgramServicesAmt027052
IRS990/InformationTechnologyGrp/TotalAmt030058
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IRS990/MissionDesc0SEE SCHEDULE O.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt019588
IRS990/OccupancyGrp/ProgramServicesAmt0176287
IRS990/OccupancyGrp/TotalAmt0195875
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033387
IRS990/OfficeExpensesGrp/ProgramServicesAmt0300489
IRS990/OfficeExpensesGrp/TotalAmt0333876
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt088890
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0888895
IRS990/OtherExpensesGrp/Desc0OVERHEAD
IRS990/OtherExpensesGrp/Desc1MEDICAL SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01443136
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111454
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IRS990/OtherExpensesGrp/TotalAmt2672
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IRS990/OtherLiabilitiesGrp/EOYAmt04315872
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IRS990/OtherSalariesAndWagesGrp/TotalAmt011662849
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt088331
IRS990/PayrollTaxesGrp/ProgramServicesAmt0794984
IRS990/PayrollTaxesGrp/TotalAmt0883315
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt030406
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0273660
IRS990/PensionPlanContributionsGrp/TotalAmt0304066
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt04411698
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
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IRS990/PrincipalOfficerNm0KURT DOUGLAS NEWMAN MD
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BOTH THE SUPPORTED ORGANIZATION, CHILDREN'S HOSPITAL, AND THE SUPPORTING ORGANIZATION, CHILDREN'S SCHOOL SERVICES (CSS), HAVE THE SAME SOLE MEMBER, CHILDREN'S NATIONAL MEDICAL CENTER (CNMC), A 501(C)(3) TAX-EXEMPT ORGANIZATION. AS THE SOLE MEMBER OF BOTH ORGANIZATIONS, CHILDREN'S NATIONAL MEDICAL CENTER HAS THE RIGHTS AND POWERS TO, AMONG OTHER THINGS, (I) ELECT AND REMOVE THE DIRECTORS OF EACH ORGANIZATION, (II) APPOINT AND REMOVE EACH ORGANIZATION'S OFFICERS, AND (III) ADOPT AND APPROVE ALL AMENDMENTS TO THE ORGANIZATIONS' BYLAWS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ALL ACTIVITIES OF CSS ARE FOR THE SUPPORT OF ITS SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV, SECTION C
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PART I, LINE 12G
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0false
IRS990ScheduleA/OtherSupportSumAmt017304871
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd03
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt017304871
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHILDREN'S HOSPITAL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04315872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFLIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D, PART X, LINE 2 FIN 48 FINANCIAL STATEMENT FOOTNOTE FROM THE COMBINED FINANCIAL STATEMENTS OF CHILDREN'S NATIONAL MEDICAL CENTER (MEDICAL CENTER) AND SUBSIDIARIES, OF WHICH CHILDREN'S SCHOOL SERVICES IS A SUBSIDIARY, IS AS FOLLOWS: THE MEDICAL CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ON SUCH BASIS, THE EXEMPT ENTITIES WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAXES, EXCEPT FOR POSSIBLE UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY OF INCOME TAX POSITIONS. THE GUIDANCE DEFINES THE THRESHOLD FOR RECOGNIZING TAX RETURN POSITIONS IN THE COMBINED FINANCIAL STATEMENTS AS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE, BASED ON TECHNICAL MERITS. THE MEDICAL CENTER EVALUATES UNCERTAIN TAX POSITIONS USING A TWO-STEP APPROACH FOR RECOGNIZING AND MEASURING TAX BENEFITS TAKEN OR EXPECTED TO BE TAKEN IN AN UNRELATED BUSINESS ACTIVITY TAX RETURN AND DISCLOSURES REGARDING UNCERTAINTIES IN TAX POSITIONS. THERE WAS NO IMPACT ON THE MEDICAL CENTER'S FINANCIAL STATEMENTS DURING THE YEARS ENDED JUNE 30, 2018 AND 2017 AS THE MEDICAL CENTER HAS NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740)
IRS990ScheduleD/TotalLiabilityAmt04315872
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false

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