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Nonprofiteer
← COMMUNITY BASED CARE OF BREVARD INC

Form 990 for tax year 2023

Filed by COMMUNITY BASED CARE OF BREVARD INC.

Totals

Total revenue
$67,388,153
Total expenses
$67,506,517
Contributions and grants received
$67,014,719
Grants paid
$22,883,765
Program service revenue
$0
Investment income
$6,392
Other revenue
$367,042
Total assets, end of year
$27,963,581
Total liabilities, end of year
$26,718,274
Net assets or fund balances, end of year
$1,245,307
Program services expenses (Part IX)
$66,232,289
Management and general expenses
$1,274,228
Fundraising expenses
$0
Program service expenses (Part III)
$66,232,289

Program services were 98.1% 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)

    $65,029,422

  • 1f · All other contributions, gifts and grants

    $1,985,297

  • 3 · Investment income

    total $6,392 · excluded $6,392

  • 6a · Gross rents

    real property $94,079

  • 6c · Rental income or loss

    real property $94,079

  • 6d · Net rental income or loss

    total $94,079 · related or exempt $94,079

  • 11a · Other revenue: MISCELLANOUS INCOME

    total $272,963 · related or exempt $272,963

  • 11e · Other revenue, total

    $272,963

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $22,883,765 · program services $22,883,765

  • 5 · Compensation of officers, directors and key employees

    total $741,733 · program services $691,798 · management and general $49,935

  • 7 · Other salaries and wages

    total $10,253,569 · program services $9,563,296 · management and general $690,273

  • 8 · Pension plan contributions

    total $356,983 · program services $332,951 · management and general $24,032

  • 9 · Other employee benefits

    total $1,341,342 · program services $1,251,042 · management and general $90,300

  • 10 · Payroll taxes

    total $957,518 · program services $893,058 · management and general $64,460

  • 11b · Fees: legal

    total $164,020 · program services $130,837 · management and general $33,183

  • 11c · Fees: accounting

    total $48,486 · program services $23,486 · management and general $25,000

  • 11f · Fees: investment management

    total $1,331 · management and general $1,331

  • 12 · Advertising and promotion

    total $77 · management and general $77

  • 13 · Office expenses

    total $298,812 · program services $274,412 · management and general $24,400

  • 14 · Information technology

    total $356,547 · program services $338,547 · management and general $18,000

  • 16 · Occupancy

    total $1,512,725 · program services $1,455,037 · management and general $57,688

  • 17 · Travel

    total $250,393 · program services $237,246 · management and general $13,147

  • 19 · Conferences, conventions and meetings

    total $126,172 · program services $120,169 · management and general $6,003

  • 22 · Depreciation, depletion and amortization

    total $83,633 · program services $83,633

  • 23 · Insurance

    total $418,856 · program services $399,690 · management and general $19,166

  • 24a · Other expenses: OUT OF HOME

    total $18,300,530 · program services $18,300,530

  • 24b · Other expenses: ADOPTIONS

    total $7,027,210 · program services $7,027,210

  • 24c · Other expenses: INDEPENDENT LIVING

    total $860,775 · program services $860,775

  • 24d · Other expenses: BFP SUPPORT UNIT

    total $662,413 · program services $662,413

  • 24e · All other expenses

    total $859,627 · program services $702,394 · management and general $157,233

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $299,520 · end of year $5,758,175

  • 2 · Savings and temporary cash investments

    end of year $264,087

  • 3 · Pledges and grants receivable

    beginning of year $1,897,275 · end of year $6,756,561

  • 4 · Accounts receivable

    beginning of year $12,345,788 · end of year $1,635,651

  • 9 · Prepaid expenses and deferred charges

    beginning of year $98,729 · end of year $229,916

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

    $779,985

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

    $430,066

  • 10c · Land, buildings and equipment, net

    beginning of year $428,053 · end of year $349,919

  • 11 · Investments: publicly traded securities

    beginning of year $169,043 · end of year $181,289

  • 15 · Other assets

    beginning of year $3,033,511 · end of year $12,787,983

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,962,080 · end of year $13,005,615

  • 19 · Deferred revenue

    beginning of year $609,036 · end of year $559,036

  • 25 · Other liabilities

    beginning of year $9,809,528 · end of year $13,153,623

  • 27 · Net assets without donor restrictions

    beginning of year -$126,250 · end of year $1,236,122

  • 28 · Net assets with donor restrictions

    beginning of year $17,525 · end of year $9,185

Mission and programs · 2023

Mission

PART I, LINE 1 COMMUNITY BASED CARE OF BREVARD'S MISSION IS TO PROTECT CHILDREN, STRENGTHEN FAMILIES AND CHANGE LIVES THROUGH THE PREVENTION OF CHILD ABUSE AND THE OPERATION AND THE MANAGEMENT OF A COMPREHENSIVE, INTEGRATED, COMMUNITY BASED SYSTEM OF CARE FOR ABUSED, ABANDONED AND NEGLECTED CHILDREN AND THEIR FAMILIES.

  • CASE MANAGEMENT IS THE COORDINATION OF SERVICES PROVIDED TO CHILDREN AND THEIR FAMILIES THAT ARE DESIGNED TO ELIMINATE RISK TO THE CHILD AND STRENGTHEN THE FAMILY. THIS INCLUDES FACE TO FACE VISITS WITH CHILDREN, THEIR CAREGIVERS AND PARENTS, COORDINATING SERVICES TO ASSESS AND PROVIDE INDIVIDUAL SERVICES TO CHILDREN AND PARENTS, AND REPORTS TO THE COURT. WE SERVED AN AVERAGE OF 1,865 CHILDREN THROUGH CASE MANAGEMENT.

    Expenses $18,084,948 · Grants $1,544,243

  • ADOPTION SERVICES ARE OVERLAY SERVICES PROVIDED TO CHILDREN WHOSE PARENTS HAD THEIR RIGHTS TERMINATED. THESE SERVICES INCLUDE COMPLETING AN IN-DEPTH CHILD STUDY, CHILD MATCHING EVENTS, MATCHING STAFFINGS, COMPLETING HOME STUDIES ON PROSPECTIVE ADOPTIVE PARENTS, AND COURT REPORTS. DURING 2023/2024 THERE WERE 261 ADOPTIONS.

    Expenses $11,826,027 · Grants $7,711,622

  • OUT OF HOME CARE SERVICES ARE AN ARRAY OF SERVICES THAT ARE AVAILABLE TO CHILDREN WHO ARE REMOVED FROM THE CUSTODY OF THEIR PARENTS. COSTS INCURRED IN THIS PROGRAM INCLUDE THE COST OF PLACING CHILDREN IN LICENSED HOMES AND FACILITIES ALONG WITH THE COST OF SERVICES TO SUPPORT THEM. OVER THE PAST YEAR WE SERVED 3,166 CHILDREN. NO CHILDREN UNDER THE AGE OF 7 WERE PLACED IN GROUP CARE.

    Expenses $18,300,530 · Grants $9,068,307

  • OTHER PROGRAM SERVICES INCLUDE: -COMMUNITY PREVENTION INITIATIVE -DIAGNOSTIC AND EVALUATION -FOSTER HOME MANAGEMENT -IN HOME AND FAMILY SUPPORT SERVICES -INDEPENDENT LIVING -IN-SERVICE TRAINING

    Expenses $18,020,784 · Grants $4,559,593

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dan Rodgers

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Storm Doddy

    BOARD VICE C

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Eric Austin

    BOARD TREASU

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Merton L Clark

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Stephanie Larkin

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Felicia Prince

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Sean M Kostelnik

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Rick Ely

    BOARD MEMBER

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

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • David R Hill

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Donald Johnson

    CFO

    Total calculated
    $117,849
    From this org
    $117,849
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related
  • Valerie Holmes

    VP OF OPERAT

    Total calculated
    $146,130
    From this org
    $146,130
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related
  • Philip J Scarpelli

    PRESIDENT &

    Total calculated
    $270,847
    From this org
    $270,847
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $270,847
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $270,847
  • Kelly Swartz

    CHIEF LEGAL

    Total calculated
    $128,523
    From this org
    $128,523
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related
  • Vanessa Skyrmes

    CHIEF COMM D

    Total calculated
    $78,384
    From this org
    $78,384
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 1 related

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

The 10 largest by cash amount. The API serves every itemized grant.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
29 April 2025
IRS schema version
2023v6.0
Source object
202501199349300420

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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