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Nonprofiteer
← CHILD GUIDANCE CENTER INC

Form 990 for tax year 2024

Filed by CHILD GUIDANCE CENTER INC.

Totals

Total revenue
$8,841,964
Total expenses
$8,652,141
Contributions and grants received
$6,837,783
Grants paid
$0
Program service revenue
$2,002,979
Investment income
$0
Other revenue
$1,202
Total assets, end of year
$2,356,734
Total liabilities, end of year
$1,197,365
Net assets or fund balances, end of year
$1,159,369
Program services expenses (Part IX)
$7,730,414
Management and general expenses
$921,727
Fundraising expenses
$0
Program service expenses (Part III)
$7,730,414

Program services were 89.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $5,170,550

  • 1f · All other contributions, gifts and grants

    $1,667,233

  • 2a · Program service revenue: NET PATIENT REVENUE

    total $2,002,979 · related or exempt $2,002,979

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $1,202 · related or exempt $1,202

  • 11e · Other revenue, total

    $1,202

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $263,508 · program services $131,754 · management and general $131,754

  • 7 · Other salaries and wages

    total $5,861,386 · program services $5,365,568 · management and general $495,818

  • 8 · Pension plan contributions

    total $64,721 · program services $59,232 · management and general $5,489

  • 9 · Other employee benefits

    total $528,086 · program services $489,377 · management and general $38,709

  • 10 · Payroll taxes

    total $377,508 · program services $339,757 · management and general $37,751

  • 11b · Fees: legal

    total $7,388 · management and general $7,388

  • 11c · Fees: accounting

    total $90,200 · management and general $90,200

  • 11g · Fees: other

    total $181,302 · program services $181,302

  • 13 · Office expenses

    total $299,394 · program services $266,090 · management and general $33,304

  • 16 · Occupancy

    total $767,389 · program services $707,211 · management and general $60,178

  • 17 · Travel

    total $61,903 · program services $55,703 · management and general $6,200

  • 23 · Insurance

    total $149,356 · program services $134,420 · management and general $14,936

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $603,395 · end of year $916,251

  • 3 · Pledges and grants receivable

    beginning of year $764,485 · end of year $575,330

  • 4 · Accounts receivable

    beginning of year $12,587 · end of year $37,037

  • 9 · Prepaid expenses and deferred charges

    beginning of year $73,050 · end of year $252,392

  • 10a · Land, buildings and equipment: cost or other basis

    $1,598,857

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,309,265

  • 10c · Land, buildings and equipment, net

    beginning of year $284,786 · end of year $289,592

  • 15 · Other assets

    beginning of year $75,999 · end of year $286,132

  • 17 · Accounts payable and accrued expenses

    beginning of year $844,756 · end of year $1,197,365

  • 27 · Net assets without donor restrictions

    beginning of year $969,546 · end of year $1,159,369

Mission and programs · 2024

Mission

THE CENTER PROVIDES COUNSELING SERVICES FOR THE TREATMENT AND PREVENTION OF BEHAVIORAL HEALTH ISSUES AND RELATED PROBLEMS TO CHILDREN, ADOLESCENTS, AND THEIR FAMILIES.

  • OUTPATIENT SERVICES - OUTPATIENT COUNSELING SERVICES PROVIDED AT 5 SITES. THIS PROGRAM IS RESPONSIBLE FOR REGULAR COUNSELING SERVICES TO 1,606 UNIQUE CLIENTS. APPROXIMATELY 90% OF THESE SERVICES ARE MEDICAID FUNDED. COMMERCIAL INSURANCES AND/OR ALTERNATIVE FUNDING PROGRAMS ACCOUNT FOR THE REMAINDER.

    Expenses $1,400,190 · Revenue $2,004,181

  • IN-HOME/ON-SITE SERVICES - PRIMARILY THE FULL SERVICE SCHOOLS PROGRAM. COUNSELING SERVICES PROVIDED TO APPROXIMATELY 1,405 STUDENTS ON-SITE AT 39 SCHOOLS IN DUVAL COUNTY PUBLIC SCHOOLS. THIS PROGRAM IS FUNDED BY DUVAL COUNTY SCHOOLS AND THE KIDS HOPE ALLIANCE THROUGH THE UNITED WAY.

    Expenses $1,885,316

  • RAPID RESPONSE TEAM - THE MOBILE RESPONSE TEAM FOR DUVAL COUNTY YOUTH IN CRISIS. THIS PROGRAM IS RESPONSIBLE FOR 24/7 INTERVENTION IN THE EVENT OF A RISK OF IMMINENT HARM TO A CLIENT OR TO OTHERS BY THE CLIENT. DIVERSION PERCENTAGE FROM BAKER ACT (APPROXIMATELY84% OF THE 1,800 CALLS) AND RESPONSE TIME LESS THAN AN HOUR ARE KEY METRICS.

    Expenses $2,284,083

  • THE CENTER PROVIDES TREATMENT, COUNSELING, AND PREVENTION FOR BEHAVIORAL HEALTH AND RELATED PROBLEMS TO CHILDREN, ADOLESCENTS, AND THEIR FAMILIES. THE CENTER'S GOAL IS TO PROVIDE SUCH SERVICES TO ALL INDIVIDUALS REQUESTING ASSISTANCE, REGARDLESS OF THEORY ABILITY TO PAY.

    Expenses $2,160,825

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Eliot Asyre

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Ellen Heekin

    FIRST VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Christine Cooper

    SECOND VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Julie Lamey

    TREASURER/SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Jennifer Pyle

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Denise Clayton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Mario Decunto

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Carter Elliott

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Lindsay D Swinger

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Ross Vickers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Walter Carter

    CFO

    Total calculated
    $139,548
    From this org
    $113,386
    From related orgs
    $0
    Other
    $26,162
    Hours/week
    35 + 5 related
  • Theresa Rulien

    CEO

    Total calculated
    $123,959
    From this org
    $112,416
    From related orgs
    $0
    Other
    $11,543
    Hours/week
    35 + 5 related
  • Laurie Truog

    PSYCHIATRIST

    Total calculated
    $218,700
    From this org
    $218,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $218,700
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $218,700

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • CHILD GUIDANCE FOUNDATION INC

    501(C)(3) · HOLD TITLE TO REAL AND PERSONAL PROPERTY USED BY CHILD GUIDANCE CENTER, INC. · FL · controlled entity

    Directly controlled by CHILD GUIDANCE CENTER

Provenance

Return type
form_990
Tax year
2024
Filed
2 April 2026
IRS schema version
2024v5.5
Source object
202640929349300044

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