2025-04-01T07:55:26-05:00 2024-06-30 351178661 BLUE & CO LLC 2650 EASTPOINT PKWY SUITE 300 LOUISVILLE KY 40223 990 2023-07-01 610492378 CEREBRAL PALSY KIDS CENTER INC CERE 5026356397 982 EASTERN PARKWAY BOX 6 LOUISVILLE KY 40217 PHILLIP MARSHALL PRESIDENT & CEO 5026356397 2025-03-22 1 1 GREG JACKSON CPA P00077314 5029923500 2025-03-22 2023 2025-03-06 01:10:19Z KIDS CENTER FOR PEDIATRIC THERAPIES PHILLIP MARSHALL 982 EASTERN PARKWAY LOUISVILLE KY 40217 6783529 0 X WWW.KIDSCENTERKY.ORG X 1958 KY KIDS CENTER FOR PEDIATRIC THERAPIES EMPOWERS CHILDREN WITH PHYSICAL, BEHAVIOR, AND INTELLECTUAL CHALLENGES TO REACH THEIR FULL POTENTIAL THROUGH COMPREHENSIVE MEDICAL THERAPIES, REGARDLESS OF A FAMILY'S CAPACITY TO AFFORD THE FULL COST OF CARE. OUR TRANSFORMATIVE CARE INSPIRES OUR CHILDREN AND THEIR FAMILIES TO LIVE WITH CONFIDENCE, JOY, AND HOPE FOR THE FUTURE. 16 16 58 27 0 0 1379676 1745296 2552413 2418706 -37805 562549 336371 -157547 4230655 4569004 0 0 0 0 4121510 4121829 0 0 282868 1195025 1161179 5316535 5283008 -1085880 -714004 8118521 7581722 204671 162246 7913850 7419476 X KIDS CENTER FOR PEDIATRIC THERAPIES EMPOWERS CHILDREN WITH PHYSICAL, BEHAVIOR, AND INTELLECTUAL CHALLENGES TO REACH THEIR FULL POTENTIAL THROUGH COMPREHENSIVE MEDICAL THERAPIES, REGARDLESS OF A FAMILY'S CAPACITY TO AFFORD THE FULL COST OF CARE. OUR TRANSFORMATIVE CARE INSPIRES OUR CHILDREN AND THEIR FAMILIES TO LIVE WITH CONFIDENCE, JOY, AND HOPE FOR THE FUTURE. 0 0 4344565 2418706 PROVIDE MEDICAL & THERAPEUTIC SERVICES TO CHILDREN WHO HAVE DEVELOPMENTAL DISABILITIES. 4344565 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 58 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X X PHILLIP MARSHALL 5026356397 982 EASTERN PARKWAY LOUISVILLE KY 40217 KENNY MOYER PRESIDENT 1.00 X X 0 0 0 BEN GRIES VICE PRESIDENT 1.00 X X 0 0 0 DAVID ERNSTBERGER TREASURER 1.00 X X 0 0 0 JENNIFER FRIES SECRETARY 1.00 X X 0 0 0 KATE BOOKER DIRECTOR 1.00 X 0 0 0 JAMES BROWN DIRECTOR 1.00 X 0 0 0 JOE COOKSEY DIRECTOR 1.00 X 0 0 0 CHRISTA GAMBERT DIRECTOR 1.00 X 0 0 0 J R GREULICH DIRECTOR 1.00 X 0 0 0 RON LEHOCKY DIRECTOR 1.00 X 0 0 0 SHELLIE MAY DIRECTOR 1.00 X 0 0 0 LORI ORR DIRECTOR 1.00 X 0 0 0 SUZANNE PETERSON DIRECTOR 1.00 X 0 0 0 GREGORY R REINHARDT DIRECTOR 1.00 X 0 0 0 VICKI ROGERS DIRECTOR 1.00 X 0 0 0 TERRI TODOROFF DIRECTOR 1.00 X 0 0 0 PHILLIP MARSHALL PRESIDENT & CEO 40.00 X 73995 0 9922 BRITTANY LUTKE EXECUTIVE DIRECTOR (PRIOR) 40.00 X 8458 0 0 LISA CAMPBELL DIRECTOR OF PROGRAM SERVICES 40.00 X 128450 0 8571 ROBERT ZIEGENFUSS DIRECTOR OF FINANCE 40.00 X 106670 0 8021 317573 0 26514 2 0 0 0 0 521550 1223746 336855 1745296 PROGRAM SERVICE FEES 624100 2418706 2418706 2418706 141229 141229 2478298 2056978 421320 421320 421320 0 521550 157547 -157547 -157547 4569004 2418706 0 405002 92375 50417 41958 3489112 2885150 418847 185115 106773 91664 11072 4037 177598 151070 20238 6290 255971 208202 31111 16658 15682 15682 4832 4832 16400 16400 26442 26442 2282 2282 31871 16227 2424 13220 336855 294089 17143 25623 501 44 7 450 36820 32033 4787 802 698 104 42539 37009 5530 51971 42834 6400 2737 PROFESSIONAL FEES 480152 408582 3251 68319 SUPPLIES 136309 115759 17297 3253 FOOD AND VENUE 61449 61449 MISCELLANEOUS 32545 20915 3125 8505 -116273 35457 5298 -157028 5283008 4344565 655575 282868 821899 643835 669453 677241 267772 196575 9413 9413 1739399 1145607 592901 593792 5757083 5460866 8118521 7581722 204671 162246 204671 162246 X 6508790 5984853 1405060 1434623 7913850 7419476 8118521 7581722 -714004 219630 0 X X 0 1 X 1 0 X 699025 1222506 1729307 1103057 1233746 5987641 699025 1222506 1729307 1103057 1233746 5987641 5987641 150338 134511 189683 146140 141229 761901 470417 319664 470055 499450 521550 2281136 9030678 0.66300 0.88210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6574675 16945 782179 1774530 5599269 6071003 18063 539322 52713 6575675 6801876 13330 -739470 4733 6071003 5583214 4733 1347336 133407 6801876 5962281 21429 191445 591941 5583214 0.89800 0.10200 0 0 1314201 773094 541107 425198 372513 52685 593792 X 4946181 219630 157547 377177 4569004 0 4569004 5440555 157547 157547 5283008 0 5283008 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CENTER HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE, 2023. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OF ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH REVENUE 157,547. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES NETTED WITH REVENUE 157,547. CHEERS TO 65 YEARS 354778 354778 12508 13467 32742 CHAMPIONS BREAKFAST 69577 69577 2448 10205 7450 5 97195 97195 78727 521550 521550 14956 23672 118919 157547 -157547 KY 1 0 0 0 PHILLIP MARSHALL 982 EASTERN PARKWAY LOUISVILLE KY 40217 0 0 KENNY MOYER BOARD MEMBER 5484 SCHOLARSHIP X 1 336855 COMPARABLE MARKET RENT 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 KENNY MOYER AND LORI ORR ARE SIBLINGS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS AVAILABLE TO THE BOARD UPON REQUEST. THE BOARD REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS THAT ARE USED TO COMPLETE FORM 990. THE PRESIDENT & CEO APPROVES THE FORM 990 BEFORE IT IS FILED WITH THE IRS. THE FINANCE COMMITTEE REVIEWS FORM 990 AFTER IT HAS BEEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS EXPLAINED TO NEW EMPOYEES, TRUSTEES AND DIRECTORS. THEY ARE ALSO GIVEN A WRITTEN COPY OF THE POLICY. THE POLICY IS GONE OVER AS PART OF EVERYONE'S ORIENTATION AND IS ENFORCED BY BEING OBSERVED BY ALL INVOLVED. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT & CEO'S AND THE SENIOR VICE PRESIDENT SALARIES ARE APPROVED BY THE BOARD OF DIRECTORS. NO BOARD MEMBERS ARE PAID.THE BOARD ALSO APPROVES THE BUDGET THAT INCLUDES THE SALARIES FOR THESE DIRECTORS AND COMPARATIVE STUDIES ARE MADE EVERY THREE YEARS FOR THEIR SALARIES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES FORM 990 AND ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES FORM 990 AND ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.