Cdt Kids FY2023 filing

Tax-deductible

Higley, AZ501(c)(3)Health CareEIN 46-0758517Revenue $1.8M in FY2023

On file with the IRS3324 E Ray Rd Unit 340, 85236-4516 · Higley, AZTax-exempt since May 2014Publicly supported — 509(a)(2)

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Provide speach occupational and physical therapy to under served Children

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$82K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $28K a year · 2% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$82K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $60K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
76% of total assets
Worth a look: liabilities are 76% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+8% vs prior year
Spent
$1.8M
To programs
100%
Net assets
$457K
By yearFY2022–FY2024
Revenue
$1.8M
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2022$1.7M
FY2023$1.8M
FY2024$2.0M
FY2024$2.3M
Expenses
$1.8M
FY2023▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2022$1.6M
FY2023$1.8M
FY2024$2.0M
FY2024$2.4M
Net assets
$457K
FY2023▼ -6%
Tap a bar for its year
Net assets by fiscal year
FY2022$486K
FY2023$457K
FY2024$564K
FY2024$531K

From the FY2023 Form 990 (year ending August 2023) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.8M Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Vice Chairman
$81,880Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A

Rebecca Curtne’s $87K as Vice Chairman is at the 15th percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022
Rebecca Curtne$87,120$87,120$81,880$75,040
Mathew Curtner$5,760———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers speech, occupational, and physical therapy to underserved children.

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Provided by the organization

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1 program · $1.8M · in their own filed words · FY2022
01

Provide speach occupational and physical therapy to under served

$1.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$60K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.6M
Gifts and grantsLn 1h$213K
Investment incomeLn 3$23
Money outPt IX
$1.8M
Ln 25
Programscol B$1.8M
Fundraisingcol D$2K
Owns and owesPt X
$457K
net assets · Ln 32
Cash and savingsLn 1–2$221K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Government grantsLn 1e$110K
Noncash giftsLn 1g$35K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$23
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$221K
Cash and savings togetherLn 1–2$221K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.5M
Net assetsLn 32$457K
OperationsPt I, VI
EmployeesI 535
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$367K$221K
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$1.9M$1.9M
LiabilitiesLn 26$1.4M$1.5M
Net assetsLn 32$486K$457K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$82K$82K
Other salaries and wagesLn 7$970K$970K
Other employee benefitsLn 9$56K$56K
Payroll taxesLn 10$84K$84K
Accounting feesLn 11c$18K$18K
Other fees for servicesLn 11g$176K$176K
Advertising and promotionLn 12$16K$16K
OccupancyLn 16$101K$101K
TravelLn 17$6K$6K
InterestLn 20$68K$68K
Depreciation, depletion and amortizationLn 22$62K$62K
InsuranceLn 23$15K$15K
All other expensesLn 24e$190K$188K$2K
Total functional expensesLn 25$1.8M$1.8M$0$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $2.0M$2.0M$37K$564K 990 PDF
FY2023 Viewing $1.8M$1.8M−$29K$457K 990 PDF
FY2022 $1.7M$1.6M$76K$486K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,814,146 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $74,365$212,845
I-9 Program service revenuePrior year $1,605,229$1,601,278
I-10 Investment incomePrior year $23$23
I-11 Other revenue$0
I-12 Total revenuePrior year $1,679,617$1,814,146
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,034,348$1,191,635
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $568,946$651,843
I-18 Total expensesPrior year $1,603,294$1,843,478
I-19 Revenue less expensesPrior year $76,323−$29,332
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,814,146 across 8 lines filed
VIII-1e Government grants$109,570
VIII-1f All other contributions, gifts and grants$87,375
VIII-1g Noncash contributions (included above)$35,000
VIII-1h Total contributions, gifts and grants$212,845
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,601,278$1,601,278
VIII-3 Investment incomeRelated to mission $23$23
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,601,301$1,814,146
Part IX · Statement of functional expenses $1,843,478 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $81,880$81,880
IX-7 Other salaries and wagesPrograms $970,166$970,166
IX-9 Other employee benefitsPrograms $55,597$55,597
IX-10 Payroll taxesPrograms $83,992$83,992
IX-11c Accounting feesPrograms $17,763$17,763
IX-11g Other fees for servicesPrograms $175,565$175,565
IX-12 Advertising and promotionPrograms $15,604$15,604
IX-16 OccupancyPrograms $101,353$101,353
IX-17 TravelPrograms $6,498$6,498
IX-20 InterestPrograms $68,107$68,107
IX-22 Depreciation, depletion and amortizationPrograms $61,749$61,749
IX-23 InsurancePrograms $15,024$15,024
IX-24e All other expensesPrograms $187,715 · Fundraising $2,465$190,180
IX-25 Total functional expensesPrograms $1,841,013 · Management $0 · Fundraising $2,465$1,843,478
Part X · Balance sheet $1,920,700 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $367,286$221,306
X-4 Accounts receivable$137,447
X-10c Land, buildings and equipment, netStart of year $1,563,805$1,561,947
X-16 Total assetsStart of year $1,931,091$1,920,700
X-26 Total liabilitiesStart of year $1,444,884$1,463,825
X-32 Total net assets or fund balancesStart of year $486,207$456,875
X-33 Total liabilities and net assetsStart of year $1,931,091$1,920,700
Part XI · Reconciliation of net assets $456,875 net assets at year end
XI-1 Total revenue$1,814,146
XI-2 Total expenses$1,843,478
XI-3 Revenue less expenses−$29,332
XI-4 Net assets at start of year$486,207
XI-10 Net assets at end of year$456,875

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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