2024-08-15T10:23:38-04:00 2023-09-30 205788602 GLASER AND COMPANY LLC 1859 SUMMERVILLE AVE STE 800 CHARLESTON SC 29405 990 2022-10-01 570669877 CHARLESTON ORPHAN HOUSE INC CHAR 8432665210 5055 LACKAWANNA BLVD NORTH CHARLESTON SC 29405 BRIT SWANSON TREASURER 8432665210 2024-08-14 true false ERIK M GLASER CPA P00724565 8438490179 2024-08-14 2022 2024-08-08 14:25:15Z CAROLINA YOUTH DEVELOPMENT CENTER BEVERLY HARDIN 5055 LACKAWANNA BOULEVARD NORTH CHARLESTON SC 29405 4921540 false X HTTPS://CYDC.ORG/ X 1790 SC TO EMPOWER AND EQUIP OUR COMMUNITY'S MOST VULNERABLE CHILDREN BY PROVIDING A SAFE ENVIRONMENT, EDUCATIONAL SUPPORT, AND CAREER READINESS, IN COLLABORATION WITH FAMILIES AND COMMUNITY PARTNERS. (SEE ON SCHEDULE O) 13 13 106 300 0 2634687 2982145 1667765 1715165 1141888 19208 -50876 -34134 5393464 4682384 38254 82299 0 2887154 3268698 0 422606 1351307 1503318 4276715 4854315 1116749 -171931 6434230 6299988 267341 286374 6166889 6013614 X TO EMPOWER AND EQUIP OUR COMMUNITY'S MOST VULNERABLE CHILDREN BY PROVIDING A SAFE ENVIRONMENT, EDUCATIONAL SUPPORT, AND CAREER READINESS, IN COLLABORATION WITH FAMILIES AND COMMUNITY PARTNERS. (SEE ON SCHEDULE O) false false 3296600 82299 1715165 RESIDENTIAL SERVICES WHEN CHILDREN ARRIVE AT CAROLINA YOUTH DEVELOPMENT CENTER (CYDC) THEY ARE IN NEED OF A SAFE, STABLE PLACE TO CALL HOME. CYDC HAS BEEN THAT HOME FOR THOUSANDS OF CHILDREN AND YOUTH OVER ITS 231 YEARS, PROVIDING SERVICES AND SUPPORTS FOR CHILDREN WHO HAVE EXPERIENCED TRAUMA. (SEE SCHEDULE O) 442896 FAMILY-FOCUSED SERVICES CYDC PROGRAMS ARE DESIGNED TO SUPPORT THE FAMILY STRUCTURE, WITH AN AIM TO STABILIZE THE FAMILY TO REDUCE THE OPPORTUNITY FOR ABUSE AND NEGLECT. YOUTH AND FAMILIES CONSISTENTLY DEMONSTRATE IMPROVEMENTS IN AVOIDANCE OF RISKY BEHAVIORS, ATTITUDES TOWARD SCHOOL, AND SOCIAL ACCEPTANCE, PARENTAL TRUST AND POSITIVE DECISION MAKING. (SEE SCHEDULE O) 185250 EDUCATIONAL AND ENRICHMENT SERVICES CYDC IS A PARTNER OF THE CHILDREN'S DEFENSE FUND AND OFFERS A SUMMER FREEDOM SCHOOLS PROGRAM TO PROVIDE ENRICHMENT THROUGH A MODEL CURRICULUM THAT SUPPORTS CHILDREN AND FAMILIES AROUND FIVE ESSENTIAL COMPONENTS: HIGH-QUALITY ACADEMIC ENRICHMENT, PARENT AND FAMILY INVOLVEMENT, CIVIC ENGAGEMENT AND SOCIAL ACTION, INTERGENERATIONAL LEADERSHIP DEVELOPMENT, AND NUTRITION, HEALTH AND MENTAL HEALTH. FREEDOM SCHOOLS PROGRAM BOOSTS STUDENT MOTIVATION TO READ, GENERATES MORE POSITIVE ATTITUDES TOWARD LEARNING, AND CONNECTS THE NEEDS OF CHILDREN AND FAMILIES TO THE RESOURCES OF THEIR COMMUNITIES. (SEE SCHEDULE O) 3924746 true true false false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 12 0 true 106 true false false false false false true true false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false SC X X BEVERLY HARDIN 8432665210 5055 LACKAWANNA BLVD NORTH CHARLESTON SC 29405 BEVERLY HARDIN CEO 45.00 X 164302 0 19215 PETER BARTON CHAIR 2.00 X X 0 0 0 CHRISTINE GRILLO VICE CHAIR 2.00 X X 0 0 0 ANDREA CLEMENTS SECREATRY 2.00 X X 0 0 0 BRIT SWANSON TREASURER 2.00 X X 0 0 0 RITA DAILY IMMED PAST C 2.00 X 0 0 0 MERRILL FEI BOARD MEMBER 1.00 X 0 0 0 KATHERINE BAKKER BOARD MEMBER 1.00 X 0 0 0 ANTHONY PARRISH BOARD MEMBER 1.00 X 0 0 0 MARVIN PENDARVIS BOARD MEMBER 1.00 X 0 0 0 ERIC WATSON BOARD MEMBER 1.00 X 0 0 0 THOMAS J ANDERSON JR BOARD MEMBER 1.00 X 0 0 0 MATT STALNAKER BOARD MEMBER 1.00 X 0 0 0 MATT AUSTIN BOARD MEMBER 1.00 X 0 0 0 164302 19215 1 false true false 324150 684768 1973227 55197 2982145 CLIENT FEES 624100 1020467 1020467 PREVENTION SERVICES 624100 631308 631308 USDA 624200 36909 36909 TUTORING SERVICES 624100 26481 26481 1715165 21251 21251 45000 45000 45000 45000 129693 750 131776 710 -2083 40 -2043 -2043 27536 324150 106670 -79134 -79134 4682384 1715165 -14926 82299 82299 183127 54938 109876 18313 2553622 2246876 153171 153575 25616 21545 2462 1609 223000 187566 21430 14004 283333 237197 27770 18366 67504 67504 484360 306736 41101 136523 11284 11284 129195 98380 14371 16444 19747 16225 1921 1601 140344 125119 11884 3341 90652 79404 7524 3724 10617 10617 215039 184933 21504 8602 95773 77251 11852 6670 PROGRAM MATERIALS 93508 92748 198 562 PROGRAM FOOD 85452 85007 339 106 MISCELLANEOUS 31314 14153 11405 5756 DUES AND SUBSCRIPTIONS 28262 14102 2651 11509 267 267 4854315 3924746 506963 422606 183423 390373 2007943 1245703 320000 893127 268892 268978 47954 69591 7848523 4655293 3386481 3193230 219537 238986 6434230 6299988 226212 248674 41129 37700 267341 286374 X 5448182 4613999 718707 1399615 6166889 6013614 6434230 6299988 -171931 18656 X false true X true false X 1905758 2302748 2359800 2634687 2982145 12185138 1905758 2302748 2359800 2634687 2982145 12185138 403772 11781366 57403 55036 58378 51389 66251 288457 42754 10141 4755 1938 59588 12533183 8604362 0.94000 0.95410 X PART II, LINE 10 59,588 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78915 78915 78915 78915 78915 78915 78915 78915 78915 78915 1.00000 false false 651510 651510 6471488 4105583 2365905 689330 549710 139620 36195 36195 3193230 X 4703795 18656 2755 21411 4682384 4682384 4857070 2755 2755 4854315 4854315 SCHEDULE D, PAGE 2, PART V, LINE 4 CONSIST OF INVESTMENTS HELD IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT THE FOLLOWING: CLIENT NEEDS, ANNUAL PICNIC, SCHOLARSHIPS, CHRISTMAS GIFTS, AND COLLEGE LOANS. SCHEDULE D, PAGE 3, PART X CYDC IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FASB PROVIDES GUIDANCE ON THE CENTERS EVALUATION OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE CENTERS TAX POSITION AND CONCLUDED THAT THE CENTER HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GALA 222905 206405 16500 19374 12916 37506 GOLF EVENT 75031 75031 7837 1630 7741 1 51464 42714 8750 15528 349400 324150 25250 27211 14546 60775 102532 -77282 false CLOTHING, SHOES, SUPPLIES 45 82299 COST CLOTHING SCHEDULE I, PAGE 4, PART IV CLIENT ASSISTANCE ARE EXPENDITURES TO COVER THE BASIC NEEDS OF THE RESIDENTS INCLUDING CLOTHING, BEDDING AND MISCELLANEOUS NEEDS. X X X X false false false false false false false false false BEVERLY HARDIN CEO 164302 8529 10686 183517 X 52714 FAIR MARKET VALUE X 1 2483 FAIR MARKET VALUE false false false FORM 990 PART I, LINE 1 - ORGANIZATION'S MISSION OUR VISION IS THAT ALL CHILDREN WILL HAVE LOVING AND STABLE FAMILIES AND A NURTURING COMMUNITY EMPOWERING THEM TO LEAD SUCCESSFUL LIVES. CYDC PROVIDES PREVENTION AND INTERVENTION SERVICES FOR CHILDREN IN CHARLESTON, BERKELEY AND DORCHESTER COUNTIES WHO ARE AT RISK FOR OR WHO HAVE BEEN ABUSED, NEGLECTED OR ABANDONED. SERVICES ARE BASED OUT OF CYDC'S 16 ACRE CAMPUS IN NORTH CHARLESTON, SC AND 7+ ACRE CAMPUS KNOWN AS THE CALLEN-LACEY CENTER FOR CHILDREN IN MONCKS CORNER, SC. FORM 990, PART III FORM 990, PART III, LINE 4A - FIRST ACCOMPLISHMENT A LEADER IN THE STATE OF SOUTH CAROLINA FOR THE COMPREHENSIVE TREATMENT FOR CHILDREN AND ADOLESCENTS WHO HAVE EXPERIENCED EMOTIONAL, PHYSICAL AND SEXUAL TRAUMA, CYDC SERVES THE COMMUNITY WITH RESIDENTIAL CARE FACILITIES THAT PROVIDE TEMPORARY OR LONG-TERM CARE AND TREATMENT. THE FOUR FACILITIES INCLUDE THE CHARLESTON EMERGENCY SHELTER (CES), LEDFORD HOUSE, CALLEN-LACEY CENTER FOR CHILDREN (CCLC) AND NUHOUSE. NUHOUSE SERVES YOUTH TRANSITIONING FROM FOSTER CARE INTO ADULTHOOD. WHILE AT CYDC, CHILDREN ARE NOT ONLY PROVIDED WITH A SAFE AND SUPPORTIVE ENVIRONMENT THAT HELPS INTRODUCE NORMALCY AND CONSISTENCY INTO THEIR DAILY LIVES AND ACTIVITIES, THEY ALSO RECEIVE IMPORTANT TRAUMA-INFORMED ASSESSMENT AND SUPPORT SERVICES DESIGNED TO ADDRESS EACH CHILD'S INDIVIDUAL EDUCATIONAL, EMOTIONAL, PHYSICAL AND SOCIAL NEEDS. IN CLOSE PARTNERSHIP WITH THE SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (DSS), CYDC ASSISTS IN THE TRANSITION OF THE CHILD BACK TO HOME OR TO A MORE PERMANENT HOME ENVIRONMENT. AT CAPACITY, 48 CHILDREN AGES BIRTH TO 25 CAN BE HOUSED IN CYDC FACILITIES. THE LENGTH OF STAY IS TYPICALLY DECIDED BY DSS AND THE COURT SYSTEM AND RANGE FROM A FEW DAYS TO A FEW YEARS. IN 2023 THE AVERAGE STAY WAS 142 DAYS PER CHILD. CYDC'S PROGRAMS HAVE BEEN CONTINUOUSLY ACCREDITED BY THE COUNCIL ON ACCREDITATION (COA) SINCE 1980. FORM 990, PART III, LINE 4B - SECOND ACCOMPLISHMENT COMMUNITY-BASED SERVICES FAMILY-CENTERED COMMUNITY SUPPORT SERVICES (FCCSS) INVOLVES A COLLABORATIVE PARTNERSHIP WITH THE DEPARTMENT OF SOCIAL SERVICES AND MULTIPLE COMMUNITY PARTNERS TO CREATE A SYSTEM OF CARE TO ADDRESS INSTABILITY IN THE FAMILY SYSTEM TO SUPPORT SOME 10,000 FAMILIES STATE-WIDE. THIS PROJECT AIMS TO STRENGTHEN NATURAL SUPPORT WITHIN FAMILIES THROUGH PREVENTION AND SUPPORTIVE SERVICES. COMMUNITY-BASED SERVICES FOCUSES ON ADDRESSING CONDITIONS THAT AFFECT STABILITY AND WELL-BEING, SUCH AS POVERTY, YOUTH PARENTAL AGE, RELATIONAL ISSUES, PARENTAL OR CHILD DISABILITIES, INCREASING THE RISK OF NEGLECT AND ABUSE. THE PROGRAM TARGETS FAMILIES EXHIBITING MANY OF THESE CONDITIONS WITH PROACTIVE AND PREVENTION SERVICES WHILE BUILDING PROTECTIVE CAPACITIES WITH SUSTAINABLE RESOURCES. THE PROGRAM CONSISTS OF A COMPREHENSIVE ARRAY OF CONCRETE SERVICES THAT FOCUS ON IMPROVING FAMILY CONDITIONS. STRENGTHENING FAMILIES CYDC DELIVERS THE STRENGTHENING FAMILIES PROGRAM (SFP) IN PARTNERSHIP WITH CHILDREN'S TRUST OF SOUTH CAROLINA. SFP SERVES FAMILIES WITH CHILDREN AGES 6 TO 11 AND IS DESIGNED TO HELP FAMILIES DEVELOP POSITIVE DISCIPLINE PRACTICES, STAY RESILIENT IN TOUGH TIMES, REDUCE CONFLICT, IMPROVE PARENTING SKILLS, AND ASSIST CHILDREN WITH SOCIAL SKILLS, RELATIONSHIPS, AND SCHOOL PERFORMANCE. PARTICIPANTS COMPLETE A 14-SESSION PROGRAM OVER THE COURSE OF SEVERAL MONTHS. THE SESSIONS, WHICH ALWAYS BEGIN WITH A FAMILY MEAL, TYPICALLY LAST 2 HOURS AND INCLUDE PARENTS AND CHILDREN MEETING SEPARATELY TO WORK WITH GROUP LEADERS BEFORE COMING TOGETHER FOR SHARED ACTIVITIES TO FINISH. PARTICIPANTS WHO SUCCESSFULLY COMPLETE THE 14-SESSION PROGRAM ARE RECOGNIZED IN A GRADUATION CELEBRATION. FORM 990, PART III, LINE 4C - THIRD ACCOMPLISHMENT THE BAKKER CAREER CENTER AND CYDC CENTER FOR LIFE ARE LOCATED ON THE NORTH CHARLESTON CAMPUS AND PROVIDE EDUCATIONAL AND JOB SKILLS TRAINING AS WELL AS ENRICHMENT ACTIVITIES LIKE MUSIC, ART AND RECREATION TO CYDC RESIDENTS AND YOUTH IN THE COMMUNITY. WITHOUT FAMILY SUPPORT TO PROVIDE THESE EXPERIENCES, RESIDENTS AND NEIGHBORING YOUTH COUNT ON CYDC TO GUIDE AND HELP THEM DEVELOP. PROGRAMMING INCLUDES PARTNERSHIPS WITH LOCAL JOB TRAINING PROGRAMS, ARTISTS, VOLUNTEER MENTORS AND AREA BUSINESSES. TEEN AFTER-SCHOOL CENTER CYDC PARTNERS WITH THE SOUTH CAROLINA DEPARTMENT OF JUVENILE JUSTICE (DJJ) TO HOST A COMMUNITY TEEN AFTER-SCHOOL CENTER (TASC). THIS NATIONALLY RECOGNIZED PROGRAM IS SPECIFICALLY DESIGNED TO IMPROVE YOUTH SOCIAL/EMOTIONAL/BEHAVIORAL HEALTH WHILE PREVENTING INVOLVEMENT IN THE JUVENILE JUSTICE SYSTEM OR LIKELIHOOD OF INCARCERATION. IN THE PROGRAM YOUTH ARE SERVED WITH STRUCTURED TIME, ACTIVITIES, AND SUPERVISION BETWEEN THE END OF THE SCHOOL DAY AND WHEN PARENTS RETURN FROM WORK. CREATING A SAFE, SUPPORTIVE AFTER-SCHOOL ENVIRONMENT WHERE YOUTH CAN RECEIVE ASSISTANCE WITH HOMEWORK, ENJOY A HEALTHY SNACK AND PLAY WITH FRIENDS IMPROVES THE OVERALL WELL-BEING AND DEVELOPMENT OF THE CHILD. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE BOARD MEMBERS REVIEW THE COMPLETED 990 ON BEHALF OF THE FULL BOARD. ANY REQUIRED CHANGES NOTED DURING BY THE FINANCE COMMITTEE ARE MADE BEFORE APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, OFFICERS AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY CONFLICTS SO DISCLOSED ARE INVESTIGATED AND RESOLVED DURING THE YEAR, IF ANY OTHER CONFLICTS ARE MADE AWARE TO MANAGEMENT, IT WOULD PURSUE AND RESOLVE THOSE ISSUED WITH THE OFFICER AND BOARD MEMBER IN QUESTION. FORM 990, PAGE 6, PART VI, LINE 15A EACH YEAR, THE CEO AND VICE PRESIDENT OF FINANCE PRESENT A PROPOSED BUDGET THAT HAS BEEN DEVELOPED BY THE EXECUTIVE TEAM AND SENIOR STAFF LEADERS, TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS WHICH INCLUDES RECOMMENDATIONS FOR ANNUAL INCREASES FOR CURRENT STAFF POSITIONS. BASE SALARIES ARE DETERMINED BY REVIEWING SALARY MANUALS FROM CHILD WELFARE LEAGUE OF AMERICA (CWLA), TOGETHER SC, AND THE PALMETTO ASSOCIATION FOR CHILDREN AND FAMILIES TO ENSURE THAT (CYDC) SALARIES ARE COMPARABLE TO SIMILAR AGENCIES IN THE REGION. AFTER ACCEPTANCE OF THE BUDGET BY THE FINANCE COMMITTEE, IT IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B EACH YEAR, THE CEO AND VICE PRESIDENT OF FINANCE PRESENT A PROPOSED BUDGET THAT HAS BEEN DEVELOPED BY THE EXECUTIVE TEAM AND SENIOR STAFF LEADERS, TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS WHICH INCLUDES RECOMMENDATIONS FOR ANNUAL INCREASES FOR CURRENT STAFF POSITIONS. BASE SALARIES ARE DETERMINED BY REVIEWING SALARY MANUALS FROM CHILD WELFARE LEAGUE OF AMERICA (CWLA), TOGETHER SC, AND THE PALMETTO ASSOCIATION FOR CHILDREN AND FAMILIES TO ENSURE THAT (CYDC) SALARIES ARE COMPARABLE TO SIMILAR AGENCIES IN THE REGION. AFTER ACCEPTANCE OF THE BUDGET BY THE FINANCE COMMITTEE, IT IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 CAROLINA YOUTH DEVELOPMENT CENTER HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUEST FOR SUCH DOCUMENTS FROM THE PUBLIC AND FEDERAL AND STATE AGENCIES.