Civic Intelligence

Dynamic Family Services

EIN 91-1078809 • 501(c)3 • Kent, WA

Profile

To maximize the potential of children with special needs by providing individualized, family centered intervention services.

10811 SE Kent Kangley RdKent, WA 98030

www.ctckids.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.29x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$162,739

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

10th percentile

-11%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-1.6%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$18,947,004

Down $2,376,500 (-11%) from 2023

Liabilities

Up

$4,612,066

Up $186,786 (+4.2%) from 2023

Net Assets

Down

$14,334,938

Down $2,563,286 (-15%) from 2023

Revenue

Down

$15,761,886

Down $249,428 (-1.6%) from 2023

Expenses

Up

$18,365,467

Up $474,491 (+2.7%) from 2023

Net Income

Down

-$2,603,581

Down $723,919 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $10,398,398Liabilities 2011: $1,762,863Net Assets 2011: $8,635,5352011Assets 2012: $12,128,589Liabilities 2012: $2,470,313Net Assets 2012: $9,658,2762012Assets 2013: $12,105,177Liabilities 2013: $2,290,992Net Assets 2013: $9,814,1852013Assets 2014: $12,171,049Liabilities 2014: $2,477,105Net Assets 2014: $9,693,9442014Assets 2015: $11,984,084Liabilities 2015: $2,593,879Net Assets 2015: $9,390,2052015Assets 2016: $13,293,035Liabilities 2016: $2,685,581Net Assets 2016: $10,607,4542016Assets 2017: $15,177,423Liabilities 2017: $3,604,262Net Assets 2017: $11,573,1612017Assets 2018: $17,704,411Liabilities 2018: $3,617,133Net Assets 2018: $14,087,2782018Assets 2019: $20,224,165Liabilities 2019: $3,543,852Net Assets 2019: $16,680,3132019Assets 2020: $22,560,840Liabilities 2020: $4,226,510Net Assets 2020: $18,334,3302020Assets 2021: $22,066,543Liabilities 2021: $3,361,034Net Assets 2021: $18,705,5092021Assets 2022: $22,563,473Liabilities 2022: $3,826,300Net Assets 2022: $18,737,1732022Assets 2023: $21,323,504Liabilities 2023: $4,425,280Net Assets 2023: $16,898,2242023Assets 2024: $18,947,004Liabilities 2024: $4,612,066Net Assets 2024: $14,334,9382024

Highlighted filing

2024

Assets$18,947,004
Liabilities$4,612,066
Net Assets$14,334,938

Operations Trend

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

$20M$10M$0-$10MExpenses 2011: $6,108,5182011Expenses 2012: $5,848,8862012Expenses 2013: $6,933,7762013Revenue 2014: $8,007,510Expenses 2014: $8,258,964Net Income 2014: -$251,4542014Revenue 2015: $8,620,899Expenses 2015: $8,604,328Net Income 2015: $16,5712015Revenue 2016: $9,765,243Expenses 2016: $8,545,473Net Income 2016: $1,219,7702016Revenue 2017: $9,848,517Expenses 2017: $8,924,953Net Income 2017: $923,5642017Revenue 2018: $12,622,995Expenses 2018: $10,147,829Net Income 2018: $2,475,1662018Revenue 2019: $14,781,023Expenses 2019: $12,215,128Net Income 2019: $2,565,8952019Revenue 2020: $15,959,683Expenses 2020: $14,327,247Net Income 2020: $1,632,4362020Revenue 2021: $13,205,664Expenses 2021: $12,992,928Net Income 2021: $212,7362021Revenue 2022: $14,300,686Expenses 2022: $14,242,937Net Income 2022: $57,7492022Revenue 2023: $16,011,314Expenses 2023: $17,890,976Net Income 2023: -$1,879,6622023Revenue 2024: $15,761,886Expenses 2024: $18,365,467Net Income 2024: -$2,603,5812024

Highlighted filing

2024

Revenue$15,761,886
Expenses$18,365,467
Net Income-$2,603,581

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$4.61$14.3$15.8$18.4$2.60
2023Summary only. Only limited summary data is available for this year.$21.3$4.43$16.9$16.0$17.9$1.88
2022Summary only. Only limited summary data is available for this year.$22.6$3.83$18.7$14.3$14.2$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.1$3.36$18.7$13.2$13.0$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$4.23$18.3$16.0$14.3$1.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$3.54$16.7$14.8$12.2$2.57
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.7$3.62$14.1$12.6$10.1$2.48
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$3.60$11.6$9.85$8.92$0.92
2016Summary only. Only limited summary data is available for this year.$13.3$2.69$10.6$9.77$8.55$1.22
2015Summary only. Only limited summary data is available for this year.$12.0$2.59$9.39$8.62$8.60$0.02
2014Summary only. Only limited summary data is available for this year.$12.2$2.48$9.69$8.01$8.26$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$2.29$9.81$6.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$2.47$9.66$5.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$1.76$8.64$6.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 16, 2024
Return Version
2023v6.0
Gross Receipts
$15,838,895
Mission and Program Overview

Mission

To maximize the potential of children with special needs by providing individualized, family centered intervention services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,827,554$10,615,950▼ $211,604
Savings and Temporary Cash Investments$6,149,651$5,018,478▼ $1,131,173
Cash and Non-Interest-Bearing Accounts$1,475,908$1,069,886▼ $406,022
Accounts Receivable$1,488,416$889,111▼ $599,305
Investments in Publicly Traded Securities$539,148$660,848▲ $121,700
Pledges and Grants Receivable$608,111$500,000▼ $108,111
Prepaid Expenses and Deferred Charges$103,748$124,995▲ $21,247
Intangible Assets$65,424$58,219▼ $7,205
Other Notes and Loans Receivable, Net$31,380--
Total Assets$21,323,504$18,947,004▼ $2,376,500
Other Assets Total$34,164$9,517▼ $24,647
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,144,266$2,227,476▲ $83,210
Accounts Payable and Accrued Expenses$1,504,216$1,588,135▲ $83,919
Deferred Revenue$742,634$786,938▲ $44,304
Other Liabilities$34,164$9,517▼ $24,647
Total Liabilities$4,425,280$4,612,066▲ $186,786
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,924,137$13,281,165▼ $2,642,972
Net Assets With Donor Restrictions$974,087$1,053,773▲ $79,686
Total Net Assets Fund Balance$16,898,224$14,334,938▼ $2,563,286
Total Liabilities and Net Assets / Fund Balance$21,323,504$18,947,004▼ $2,376,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,751,252$2,889,621$9,640,873
Land$3,805,034-$3,805,034
Equipment$59,664$754,493$814,157

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$959,087$11,469▲ $77,220-$1,047,776
2022$471,941$427,756▲ $59,390-$959,087
2021$339,286$191,842▼ $45,662$13,525$471,941
2020$229,380$12,500▲ $97,406-$339,286
2019$212,097-▲ $17,283-$229,380
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet BlissCFOFT$137,388$25,351$162,739
Nichelle BrownCEOFT$153,392$6,961$160,353
Lindsay Wall-mullenDirector ofFT$139,769$14,637$154,406
Lindsay Wall-mullenDirector of Hr-$139,769$14,637$154,406
Christina TerbovicEsit RegionaFT$139,320$13,388$152,708
Christina TerbovicEsit Regional Director-$139,320$13,388$152,708
Linda SeversInterim Co-cFT$146,625-$146,625
Robert HellrigelInterim Co-cFT$146,625-$146,625
Cecilia Martinez-vasquezDirector ofFT$127,092$12,629$139,721
Jodi VanvleetCenter ProgrFT$125,871$8,369$134,240
Cynthia SepulvedaDirector ofFT$125,554$1,391$126,945

Board Members and Trustees

NameTitle
Sarah DanielsPresident/tr
Anthony GrasherDirector
Bryce RassilyerDirector
Cheri ColemanDirector
Hira BhullarDirector
Mizanur RahmanDirector
Sue HudsonDirector
Susan AdamsVice Pres/se

Highest Paid Contractors

ContractorServicesLocationCompensation
Further StrategiesContract Ceo28226 SE 268TH, Ravensdale, WA 98051$293,250
Revenue and Support

Revenue Composition

Contributions and Grants
$848,811
Program Service Revenue
$14,668,741
Investment Income
$61,269
Other Revenue
$183,065
All Other Contributions
$480,600
Change in Net Assets
$-2,603,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,005,916
Other Expenses$2,359,551
Total Fundraising Expense$368,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,681,631$125,221$268,010$13,074,862
Payroll Taxes$1,179,948$37,262$24,841$1,242,051
Other Employee Benefits$1,049,822$57,983$22,190$1,129,995
Current Officers, Directors, Trustees, and Key Employees$258,526$300,482-$559,008
Occupancy$476,891$22,509-$499,400
Depreciation Depletion$214,058$83,371$6,413$303,842
Fees for Services Other$57,712$207,935$7,170$272,817
Fees for Services Accounting$244,338--$244,338
Information Technology$214,068$16,650$7,136$237,854
Insurance$121,202$4,420-$125,622
Travel$115,953--$115,953
Interest$74,478$18,620-$93,098
Other Expenses$60,041$13,434$7,982$60,041
Office Expenses$38,615$17,401$990$57,006
All Other Expenses$18,556$1,092$2,183$21,831
Advertising--$16,750$16,750
Fees for Services Legal$9,540--$9,540
Total Functional Expenses$17,076,898$920,544$368,025$18,365,467
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,405
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Moveathon$63,950-$20,405-
Total Events$63,950-$20,405$-20,405
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$9,517
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The audit committee is assigned to review and approve the form 990 which is then distributed to the board members prior to submission of the form to the irs.

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

The conflict of interest is annually reviewed for compliance by the board of directors and updates are made to the policy as needed.

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

The organization subscribes to an annual archbright salary study of the non-profit industry. The hr director, ceo, and cfo sets the payscale for each position at children's therapy center. A budget for salary increases is reviewed by the board of directors. The hr director also uses the archbright salary study to recommend a comparable salary increase for the ceo. The board of directors approves the recommended annual compensation for the ceo.

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

The organization subscribes to an annual archbright salary study of the non-profit industry. The hr director, ceo, and cfo sets the payscale for each position at children's therapy center. A budget for salary increases is reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflicts of interest policy, and financial statements available at its offices. In addition, the financial statements are available in pdf format.

Filing and Contact Details

Filer

Filer Name
CHILDREN'S THERAPY CENTER
EIN
91-1078809
Phone
2538545660
Address
10811 SE KENT KANGLEY RD, KENT, WA 98030

Signing Officer

Name
Nichelle Brown
Title
CEO
Phone
2538545660
Signed
2024-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nichelle Brown
Formed
1979
Voting Board Members
8
Independent Board Members
8
Employees
243
Volunteers
288

Preparer

Firm
Shannon & Associates Llp
Address
1851 CENTRAL PLACE SOUTH SUITE 225, KENT, WA 98030-7507
Preparer
Julie Courtney
Phone
2538528500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers provided support through participation with kpl groups, aqua therapy groups, boost classes, community outreach events (tabling and supporting at multiple local resources fairs, ctc open house, and may helath and wellness event), fundraising events (mat and flourish), board service/meetings, admin-operations and building support, mlk celebration project, kent campus beautification and facilities projects (alliancebernstein annual day of service), therapy crafts/visual aid project support.

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

Physical therapy - licensed physical therapists who specialize in pediatrics work with families to assist their children in developing the strength, range of motion, and quality of movement needed to effectively and safely move through their environment. Physical therapy goals often focus on helping a child to meet developmental milestones like sitting, standing, crawling, and walking. They may also address a childs ability to jump, run with coordination, walk up and down stairs, and participate in physical education activities. Physical therapists also assess the need for orthotics, splints, and braces to improve positioning and mobility. They may recommend adaptive equipment, such as wheelchairs or gait trainers, and can help a family and child learn how to effectively use this equipment. Speech-language therapy - speech-language pathologists are accredited by the american speech and hearing association and specialize in work with children to develop and enhance communication skills. Treatment varies depending on the child's age and the nature of the communication issues, but may include increasing expressive language skills, including gestures, sign language, augmentative communication systems, and spoken language; receptive language skills, such as following directions; speech skills, such as articulation; pragmatic language skills, including social skills; and oral motor skills related to both speaking and eating. In addition, speech language therapy may focus on play, attention, and problem-solving skills to lay a strong foundation for communication development. Occupational therapy - licensed occupational therapists who specialize in pediatrics work with families to help their children gain independence and promote development of functional skills that children need for their many "jobs." these skills include play, self-care (dressing, feeding, grooming), motor skills, and interacting with others. Therapists work with families to develop individualized goals that help children to be more functional in their home, school, play, and community environments. Early intervention - early intervention services are provided to families with children ages birth to three who have a 25% delay in one or more developmental areas or a diagnosed disability. Oral motor and feeding therapy - specially trained occupational and physical therapists and speech-language pathologists work with children and their families to facilitate and enhance their childs ability to eat safely and effectively. Social skills groups - specially trained speech-language pathologists and occupational therapists provide group sessions that focus on teaching children with special needs a variety of social skills to help improve their ability to make and keep friends, develop more self-confidence, and behave more appropriately. Aquatic therapy - aquatic therapy is treatment provided by specially trained therapists who use the water and specifically designed activities to achieve functional outcomes. Parent education and support - we were founded on the belief that, in order to ensure the success of each individual child, the entire family must be supported. We empower parents with the tools to recognize and utilize opportunities to enhance their childs development as they occur in everyday life.

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting for uncertainty in income taxes, fasb asc 740, requires nonpublic entities to determine and evaluate uncertain tax positions. The standard requires entities to measure, recognize, and disclose uncertain tax positions. The term tax position includes, but is not limited to, a decision not to file a return, an allocation, or a shift of income between jurisdictions, the characterization of income or a decision to exclude reporting taxable income on a tax return, and the entitys tax-exempt status. Ctc measures and recognizes the implications of positions taken or expected to be taken in its tax returns on an ongoing basis in accordance with income tax guidance. Management believes ctc has no unrecognized tax benefits or liabilities and no adjustments to its financial position, results of operations or cash flows related to uncertain tax positions taken for the years ended june 30, 2024 and 2023. Ctc is no longer subject to federal, state, or local income tax examinations by tax authorities for years prior to 2021. If assessed, the ctc recognizes penalties and interest associated with tax matters as part of operating expenses.

Raw XML AppendixShowing 400 of 658 raw XML fields

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/AccountsReceivableGrp/EOYAmt0889111
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IRS990/ActivityOrMissionDesc0TO MAXIMIZE THE POTENTIAL OF CHILDREN WITH SPECIAL NEEDS BY PROVIDING INDIVIDUALIZED, FAMILY CENTERED INTERVENTION SERVICES.
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