Childrens Center for Developmental Enrichment
Nonprofit profile at a glance
- EIN
- 311666674
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Westerville, OH, USA
- Phone
- 6148992838
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $13,292,353
- Expenses
- $13,898,558
- Assets
- $9,405,570
- Liabilities
- $2,196,668
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- GALEN STOVER (BOARD PRESIDENT)
- DOUG BROWN (VICE PRESIDENT)
- REBECCA MORRISON (CEO)
- NIKKI KERNS (EXECUTIVE DIRECTOR)
Highest reported compensation
- REBECCA MORRISON (CEO): $313,258 total reported compensation
- NIKKI KERNS (EXECUTIVE DIRECTOR): $202,780 total reported compensation
- WES KREMER (HR DIRECTOR): $196,378 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The children's center for developmental enrichment (ccde) is committed to providing empirically based and quality-driven services for individuals with autism spectrum disorder (asd), their families, and others in the community. The mission of the ccde through its school, oakstone academy (preschool through age 22) and services offered by ccde therapies is to: provide excellent inclusive opportunities for children with asd, while researching the effectiveness of inclusion models; provide an excellent education for all students including those children with asd and student without disabilities; support and educate families on the benefits of a holistic approach to the treatment of children with asd and to promote the cost-effective training and support to area school districts and professional in the community.
What it reported doing in 2024
Ccde provides educational and intervention services to individuals infant through adults. Services are offered to children with autism spectrum disorders and their typically developing peers. The program focuses on education and socialization skills through interaction with typical peer model children. For the year ended 8/31/25, ccde served approximately 512 individuals.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 84
- Accountability: 100
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.1%; rating input score 96
- Program expense ratio: 91.8%; rating input score 92
- Fundraising efficiency: $5.28 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -4.6%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 10%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 3% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
- Asset growth: -0.3% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 96.1% of revenue deployed · 91.8% of spending went to programs
- Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $12.8M in reported program spending
- Leadership: top reported pay $313K · 13 people listed · 2 of 6 pay-setting controls reported
- Consistency: 40 of 40 current checks pass
- Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 21/100.
- High — Sustainability: Operating margin scored 17/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.