2024-06-26T08:15:27-05:00 2023-08-31 341912961 COHEN & COMPANY LTD OFFICES LISTED AT WWWCOHENCPACOM OH 44115 990 2022-09-01 311666674 CHILDRENS CENTER FOR DEVELOPMENTAL ENRICHMENT CHIL 6148992838 900 CLUB DRIVE WESTERVILLE OH 43081 DR REBECCA MORRISON CEO 6148992838 2024-06-25 1 DR REBECCA MORRISON 999009999 1 PARGAT SINGH P02184330 8002291099 2024-06-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z OAKSTONE ACADEMY CCDE THERAPIES AND AUTISM IMMERSED DR REBECCA MORRISON 900 CLUB DRIVE WESTERVILLE OH 43081 13248775 0 X WWW.OAKSTONEACADEMY.ORG X 1999 OH PROVIDE EMPIRICALLY BASED, QUALITY SERVICES FOR INDIVIDUALS WITH AUTISM SPECTRUM DISORDER. 5 5 233 25 20660 19660 354801 612722 11820384 11789073 1969 37676 584046 711277 12761200 13150748 128618 125834 0 0 11934181 12345249 0 0 100886 1582101 1695367 13644900 14166450 -883700 -1015702 11375997 10271943 3047495 2959143 8328502 7312800 X 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. 0 0 10563399 125834 10879885 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 8/31/23, CCDE SERVED APPROXIMATELY 571 INDIVIDUALS. 2460657 1107478 CCDE PROVIDES THERAPY SERVICES TO INDIVIDUALS PARTICIPATING IN OUR PROGRAMS. THESE SERVICES INCLUDE DIAGNOSTIC TESTING, EVALUATION, GROUP THERAPY, AND DIRECT THERAPY IN THE AREAS OF SPEECH, OCCUPATIONAL THERAPY, AND BEHAVIORAL THERAPY. FOR THE YEAR ENDED 8/31/23, CCDE PROVIDED 14,504 HOURS OF THERAPY SERVICES. 13024056 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 0 1 30 0 233 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 OH X JOHANNA GLADMAN 6148992838 900 CLUB DRIVE WESTERVILLE OH 43081 GALEN STOVER BOARD PRESIDENT 0.25 X X 0 0 0 DOUG BROWN VICE PRESIDENT 0.25 X X 0 0 0 ELLIOTT BRODY TREASURER 0.10 X X 0 0 0 DAN CLARK BOARD MEMBER (THROUGH 2/16/23) 0.00 X 0 0 0 LISA LAWLESS BOARD MEMBER (THROUGH 2/16/23) 0.00 X 0 0 0 STEPHEN PETTY BOARD MEMBER (AS OF 2/16/23) 0.10 X 0 0 0 SEAN ALEXANDER BOARD MEMBER (AS OF 2/16/23) 0.10 X 0 0 0 REBECCA MORRISON CEO 40.00 X 305317 0 9610 NIKKI KERNS EXECUTIVE DIRECTOR 30.00 X 204274 0 7910 JOHANNA GLADMAN CFO 15.00 1.00 X 89689 0 0 WES KREMER HR DIRECTOR 40.00 X 172357 0 13107 EDDIE NAPIER MS/HS PRINCIPAL 40.00 X 146200 0 0 SAMANTHA KALINA PS DIRECTOR 40.00 X 141607 0 0 JEFF KERNS IT DIRECTOR 40.00 X 105505 0 3640 KEVIN BRACKMAN GUIDANCE COUNSELOR 40.00 X 103484 0 0 1268433 0 34267 7 0 1 0 0 202 141426 265477 205617 36449 612722 TUITION AND FEES 611600 10105861 10105861 CCDE THERAPIES 611600 1107478 1107478 SUMMER SERVICES 611600 278676 278676 ADULT SERVICES 611600 168303 168303 STUDENT FEES 611600 128755 128755 11789073 37676 37676 564950 20768 544182 544182 20660 523522 46064 141426 77259 -31195 -31195 MISCELLANEOUS REVENUE 611600 198290 198290 198290 13150748 11987363 20660 530003 125834 125834 616800 565921 46411 4468 9767923 8972155 725854 69914 284311 260858 21393 2060 913152 837827 68710 6615 763063 700118 57417 5528 13681 12553 1029 99 41783 38336 3144 303 70923 68805 1932 186 16619 15248 1251 120 241103 226203 13592 1308 189577 173939 14265 1373 433681 397907 32632 3142 34647 33907 675 65 14587 13385 1097 105 35460 32535 2668 257 401317 368213 30197 2907 118460 108688 8914 858 CURRICULUM 31377 31377 MISCELLANEOUS EXPENSE 22965 21071 1728 166 CONTINUING EDUCATION 19176 19176 BAD DEBT EXPENSE 8599 8599 1412 1412 14166450 13024056 1041508 100886 684986 655914 2765017 2019475 800 10000 558131 396190 13750 0 12850400 5660036 7353313 7190364 11375997 10271943 375533 449771 1648721 1653942 990741 822930 32500 32500 3047495 2959143 X 8276574 7258163 51928 54637 8328502 7312800 11375997 10271943 -1015702 0 X X 0 1 X 1 0 X 369517 354109 363660 354801 510051 1952138 11916877 12910810 12400512 11864373 11987363 61079935 12286394 13264919 12764172 12219174 12497414 63032073 15880 34014 19796 23081 42897 135668 0 15880 34014 19796 23081 42897 135668 62896405 3132 2629 3703 528093 561198 1098755 3132 2629 3703 528093 561198 1098755 10762 15434 28652 46194 92136 193178 12300288 13282982 12796527 12793461 13150748 64324006 0.97780 0.98790 0.01710 0.00840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1099294 1099294 10452263 4643280 5808983 1257941 1016756 241185 40902 40902 7190364 LEASE DEPOSITS 32500 32500 X 13212326 61578 61578 13150748 0 13150748 14228028 61578 61578 14166450 0 14166450 PART X, LINE 2: CCDE RECOGNIZES AND DISCLOSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH GAAP. AS OF AND DURING THE YEAR ENDED AUGUST 31, 2023, CCDE DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN REVENUE 20,768. FUNDRAISING EXPENSES INCLUDED IN REVENUE 40,810. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES INCLUDED IN REVENUE 20,768. FUNDRAISING EXPENSES INCLUDED IN REVENUE 40,810. GOLF & GALA - JUNE 2023 187490 141426 46064 36449 32117 8693 187490 141426 46064 36449 32117 8693 77259 -31195 0 OAKSTONE HEALTH CENTER 900 CLUB DRIVE WESTERVILLE OH 43081 273126126 501(C)(3) 0 125834 FMV SERVICES, RENT GENERAL SUPPORT 1 1 X X 0 0 0 0 0 0 0 0 0 REBECCA MORRISON CEO 305317 0 0 0 0 0 0 0 9610 0 314927 0 0 0 NIKKI KERNS EXECUTIVE DIRECTOR 204274 0 0 0 0 0 0 0 7910 0 212184 0 0 0 WES KREMER HR DIRECTOR 172357 0 0 0 0 0 0 0 13107 0 185464 0 0 0 DARYL MORRISON SPOUSE OF CEO 42150 EMPLOYMENT 0 NIKKI KERNS SISTER OF CEO 204274 EMPLOYMENT 0 JEFF KERNS BROTHER IN LAW OF CEO 105505 EMPLOYMENT 0 KATE MORRISON DAUGHTER OF CEO 54213 EMPLOYMENT 0 JENNY STOVER SPOUSE OF BOARD MEMBER 49888 EMPLOYMENT 0 KELSY MORRISON DAUGHTER OF CEO 47742 EMPLOYMENT 0 TIFFANY BAGBY NIECE OF CEO 55488 EMPLOYMENT 0 AMBER HIMMELSPACH NIECE OF CEO 55929 EMPLOYMENT 0 MATTHEW MORRISON STEP SON OF CEO 3219 EMPLOYMENT 0 CHLOE KERNS NIECE OF CEO 7982 EMPLOYMENT 0 JEFFREY KERNS NEPHEW OF CEO 3541 EMPLOYMENT 0 MEGAN STOVER DAUGHTER OF BOARD MEMBER 1489 EMPLOYMENT 0 COURTNEY BROWN DAUGHTER OF BOARD MEMBER 29625 EMPLOYMENT 0 X MISCELLANEOUS - GOLF AND GALA EVENT 99 36449 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 REBECCA MORRISON AND NIKKI KERNS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B CFO THOROUGHLY REVIEWS DRAFT PREPARED BY CPA FOR NEEDED REVISIONS, REVISED COPY IS REVIEWED BY CEO AND CFO, THEN FINAL VERSION IS SENT TO ALL BOARD MEMBERS PRIOR TO SUBMISSION TO IRS. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSE ANNUALLY DURING BOARD MEETING. ANY NEW/POTENTIAL CONFLICTS ARE BROUGHT TO CEO AND BOARD PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD SETS COMPENSATION OF THE CEO VIA CONTRACT. THE BOARD USES COMPARABILITY DATA, AS WELL AS DISCUSSION AND DELIBERATION. THE CEO SETS COMPENSATION FOR ALL OTHER STAFF. THE CEO CONSULTS THE HR DIRECTOR DURING THIS PROCESS. CLASSROOM STAFF SALARIES ARE COMPARED TO AGREEMENT RATES FOR CENTRAL OHIO SCHOOL DISTRICTS TO ENSURE CCDE IS IN THE SAME RANGE. CEO AND HR DIRECTOR UTILIZE COMPARABILITY DATA FOR ALL OTHER STAFF. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OAKSTONE HEALTH CENTER 900 CLUB DRIVE WESTERVILLE OH 43081 273126126 MEDICAL OH 501(C)(3) LINE 3 CHILDRENS CENTER FOR DEVELOPMENTAL ENRICHMENT 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 OAKSTONE HEALTH CENTER J 9000 PER WRITTEN CONTRACT OAKSTONE HEALTH CENTER L 116834 PER WRITTEN CONTRACT