Civic Intelligence

Childrens School Services

990 • Fiscal year 2019 • EIN 81-4291601

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 06, 2020

111 Michigan Ave 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

1.23x

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

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.21x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

99th percentile

$2,555,745

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

36%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,786,156

Down $627,617 (-14%) from 2018

Net Assets

Up

-$861,109

Up $282,621 (+25%) from 2018

Liabilities

Down

$4,647,265

Down $910,238 (-16%) from 2018

Revenue

Up

$21,905,147

Up $5,744,006 (+36%) from 2018

Expenses

Up

$21,622,526

Up $4,317,655 (+25%) from 2018

Net Income

Up

$282,621

Up $1,426,351 (+125%) from 2018

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

2019

Assets$3,786,156
Liabilities$4,647,265
Net Assets-$861,109

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

2019

Revenue$21,905,147
Expenses$21,622,526
Net Income$282,621
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 6, 2020
Return Version
2018v3.3
Gross Receipts
$21,905,147
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$4,411,698$3,786,156▼ $625,542
Cash and Non-Interest-Bearing Accounts$2,075$0▼ $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$4,413,773$3,786,156▼ $627,617
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$4,315,872$3,413,765▼ $902,107
Accounts Payable and Accrued Expenses$1,241,631$1,233,500▼ $8,131
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$5,557,503$4,647,265▼ $910,238
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-1,143,730$-861,109▲ $282,621
Total Net Assets Fund Balance$-1,143,730$-861,109▲ $282,621
Total Liabilities and Net Assets / Fund Balance$4,413,773$3,786,156▼ $627,617
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Chantel SkipperManager -quality EducationFT$145,963$145,963
Elianna BullockProgram ManagerPT$137,300$137,300

Board Members and Trustees

NameTitle
Kurt D Newman MdChairman(CSS), Pres/CEO(cnmc)
Denice Cora-bramble MdBoard Vice Chairman
Mary Anne HilliardBoard Secretary
Sharon BosticDirector of Nursing Services
Colleen WhitmoreExecutive Director to 10/5/18
Marcee Jackson WhiteMedical Director
Alec KingTreasurer & Evp/CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$21,905,147
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$282,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,859,159
Other Expenses$3,763,367
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,700,976$1,522,331-$15,223,307
Payroll Taxes$1,021,566$113,507-$1,135,073
Other Employee Benefits$988,945$109,883-$1,098,828
Fees for Services Other$904,657$100,517-$1,005,174
Occupancy$363,852$40,428-$404,280
Pension Plan Contributions$361,756$40,195-$401,951
Office Expenses$239,025$26,558-$265,583
Other Expenses$63,784$7,087$0$70,871
Fees for Services Legal$35,535$3,949-$39,484
Insurance$31,933$3,548-$35,481
Travel$18,589$2,065-$20,654
Conferences and Meetings$1,557$173-$1,730
Total Functional Expenses$17,941,724$3,680,802$0$21,622,526
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$3,410,638
Bank Overdraft$3,127
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
Yes
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 AVE NW, WASHINGTON, DC 20010

Signing Officer

Name
Alec King
Title
CFO
Phone
2024714815
Signed
2020-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Douglas Newman Md
Formed
2001
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

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 114 dc public and 83 public charter schools. Significant changes to governing documents form 990, part vi, line 4 children's school services made two significant changes to its governing documents in fy20: 1) the articles of incorporation and bylaws of children's school services were updated in fy20 to reclassify the organization as a type i organization under internal revenue code section 509(a)(3). 2) children's school services added children's national medical center as a second supported organization, in addition to children's hospital. The organization's activities have not changed.

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 children's school services board formally adopted the conflict of interest policy of its parent, children's national medical center. Children's 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 children's 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 board's governance policy.

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, financial statements, and form 990 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 children's national medical center (children's national), of which children's school services is a subsidiary, is as follows: children's national 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. Children's national 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 children's national's financial statements during the years ended june 30, 2019 and 2018 as children's national 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/TitleTxt0CHAIRMAN(CSS), PRES/CEO(CNMC)
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER & EVP/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR TO 10/5/18
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEDICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF NURSING SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt7MANAGER -QUALITY EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt8PROGRAM MANAGER
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IRS990/OtherExpensesGrp/Desc1MEDICAL SUPPLIES
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CHILDREN'S NATIONAL MEDICAL CENTER (CNMC) WAS ADDED AS AN ADDITIONAL SUPPORTED ORGANIZATION OF CHILDREN'S SCHOOL SERVICES (CSS). CSS NOW HAS TWO SUPPORTED ORGANIZATIONS: (1) CHILDREN'S NATIONAL MEDICAL CENTER (EIN: 52-1640403), AND (2) CHILDREN'S HOSPITAL (EIN: 53-0196580). CNMC WAS ADDED AS A SECOND SUPPORTED ORGANIZATION BECAUSE IT IS THE SOLE MEMBER OF CSS. THE AMENDED AND RESTATED ARTICLES OF INCORPORATION WERE DULY ADOPTED ON JANUARY 21, 2020 BY CNMC, IN ACCORDANCE WITH THE BYLAWS OF CSS AND ALL APPLICABLE LAWS OF THE DISTRICT OF COLUMBIA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1ALL ACTIVITIES OF CSS ARE FOR THE SUPPORT OF ITS SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV, LINES 5A AND 5B
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PART I, LINE 12G
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHILDREN'S NATIONAL MEDICAL CENTER
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1CHILDREN'S HOSPITAL
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFLIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANK OVERDRAFT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D, PART X, LINE 2 FIN 48 FINANCIAL STATEMENT FOOTNOTE FROM CHILDREN'S NATIONAL MEDICAL CENTER (CHILDREN'S NATIONAL), OF WHICH CHILDREN'S SCHOOL SERVICES IS A SUBSIDIARY, IS AS FOLLOWS: CHILDREN'S NATIONAL 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. CHILDREN'S NATIONAL 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 CHILDREN'S NATIONAL'S FINANCIAL STATEMENTS DURING THE YEARS ENDED JUNE 30, 2019 AND 2018 AS CHILDREN'S NATIONAL HAS NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740)
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