Childrens Comprehensive Care Center Incorporated

Childrens Comprehensive Care Center reports $1.4 million operating deficit and significant liability increase in latest fiscal year.

EIN: 202541965 · Pompano Beach, FL · NTEE: E40 · Updated: 2026-03-28

$6.4MRevenue

$3.8MAssets

65/100Mission Score (Good)

E40

About Childrens Comprehensive Care Center Incorporated

Childrens Comprehensive Care Center Incorporated (EIN: 202541965) is a nonprofit organization based in Pompano Beach, FL, classified under NTEE code E40. The organization reported total revenue of $6.4M and total assets of $3.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Comprehensive Care Center Incorporated's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Childrens Comprehensive Care Center Incorporated demonstrates a generally stable financial history, with revenues consistently in the $6-8 million range over the past decade. However, the most recent filing (202306) shows a significant operating deficit, with expenses of $7,911,466 exceeding revenue of $6,414,613 by over $1.4 million. This contrasts with previous years where the organization typically operated with a surplus or a smaller deficit. The organization's assets have fluctuated, peaking around $5 million in 2021 and declining to $3.8 million in 2023. A notable increase in liabilities to $2,071,937 in 2023, up from $142,388 in 2022, warrants closer examination as it significantly impacts the organization's net assets. The consistent reporting of 0% officer compensation across all filings suggests either a volunteer leadership structure or that compensation is reported under other expense categories, which could impact transparency regarding executive pay.

Regarding spending efficiency, without a detailed breakdown of program, administrative, and fundraising expenses from the provided data, a precise assessment is challenging. However, the consistent revenue and expense levels over many years suggest a mature organization with established operations. The recent deficit and increase in liabilities are key areas for concern, indicating potential financial strain or a strategic investment that needs to be managed carefully. The organization's NTEE code E40 (Residential Care & Intermediate Care Facilities) suggests a direct service model, which typically incurs high program costs. The lack of reported officer compensation, while potentially positive for overhead, also means less transparency on how leadership is compensated if they are indeed paid.

Transparency is moderately good given the consistent filing of IRS 990s. However, the absence of specific program, administrative, and fundraising expense ratios, along with the 0% officer compensation reported, limits a full understanding of how funds are allocated and how leadership is compensated. The significant jump in liabilities in the latest period also requires further investigation to understand its nature and impact on the organization's long-term financial health. Overall, while the organization has a long operational history, the latest financial period presents some concerning trends that merit closer scrutiny.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Childrens Comprehensive Care Center Incorporated with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Childrens Comprehensive Care Center Incorporated allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, which is unusual for an organization with over $6 million in annual revenue. This either indicates a fully volunteer executive leadership or that executive compensation is categorized under other expense lines, reducing transparency regarding leadership pay relative to the organization's size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Childrens Comprehensive Care Center Incorporated's IRS 990 filings:

Significant operating deficit of over $1.4 million in the latest fiscal year (202306).
Dramatic increase in liabilities from $142,388 in 2022 to $2,071,937 in 2023.
Consistent reporting of 0% officer compensation for an organization with over $6 million in revenue, potentially obscuring executive pay.
Declining assets from a peak of $5,023,676 in 2021 to $3,809,053 in 2023.

Strengths

The following positive indicators were identified for Childrens Comprehensive Care Center Incorporated:

Long operational history with consistent revenue generation over a decade.
Maintained substantial assets, though recently declining, indicating some financial stability.
Consistent filing of IRS 990s, demonstrating a commitment to regulatory compliance.

Frequently Asked Questions about Childrens Comprehensive Care Center Incorporated

What caused the $1.4 million operating deficit in the 2023 fiscal year?

The provided data shows expenses of $7,911,466 against revenues of $6,414,613 for the 202306 period, resulting in a deficit. The specific causes are not detailed in the summary data but warrant further investigation into the full 990 filing.

Why did liabilities increase from $142,388 in 2022 to $2,071,937 in 2023?

This significant increase in liabilities is a critical financial event. The summary data does not provide the reason, but it could be due to new debt, deferred revenue, or other obligations that need to be understood from the full IRS 990.

How is executive leadership compensated if officer compensation is consistently reported as 0%?

The consistent reporting of 0% officer compensation suggests either a volunteer leadership model or that compensation is reported under other expense categories (e.g., salaries and wages for program or administrative staff), which would reduce transparency regarding executive pay.

What is the organization's plan to address the recent operating deficit and increased liabilities?

The provided data does not include forward-looking plans. Addressing these financial challenges would be crucial for the organization's sustainability, and such plans would typically be outlined in financial statements or annual reports.

Filing History

IRS 990 filing history for Childrens Comprehensive Care Center Incorporated showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Childrens Comprehensive Care Center Incorporated's revenue has grown by 2.5%, moving from $6.3M to $6.4M. Total assets increased by 92.7% over the same period, from $2.0M to $3.8M. Total functional expenses rose by 25.6%, from $6.3M to $7.9M. In its most recent filing year (2023), Childrens Comprehensive Care Center Incorporated reported a deficit of $1.5M, with expenses exceeding revenue. The organization holds $2.1M in liabilities against $3.8M in assets (debt-to-asset ratio: 54.4%), resulting in net assets of $1.7M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$6.4M	$7.9M	$3.8M	$2.1M	—	—
2022	$7.6M	$7.2M	$4.4M	$142K	—	View 990
2021	$8.7M	$6.6M	$5.0M	$509K	—	View 990
2020	$6.3M	$6.5M	$4.0M	$1.6M	—	View 990
2019	$6.1M	$5.8M	$3.6M	$382K	—	View 990
2018	$6.6M	$5.9M	$3.1M	$135K	—	View 990
2017	$6.6M	$5.9M	$2.5M	$167K	—	View 990
2016	$6.2M	$6.0M	$1.9M	$202K	—	View 990
2015	$6.2M	$6.2M	$1.6M	$147K	—	View 990
2014	$6.1M	$6.0M	$1.6M	$122K	—	View 990
2013	$6.3M	$6.0M	$1.6M	$222K	—	View 990
2012	$6.4M	$6.2M	$1.9M	$487K	—	View 990
2011	$6.3M	$6.3M	$2.0M	$491K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $6.4M, expenses of $7.9M, and assets of $3.8M (revenue -16.0% year-over-year).
2022: Revenue of $7.6M, expenses of $7.2M, and assets of $4.4M (revenue -12.1% year-over-year).
2021: Revenue of $8.7M, expenses of $6.6M, and assets of $5.0M (revenue +37.0% year-over-year).
2020: Revenue of $6.3M, expenses of $6.5M, and assets of $4.0M (revenue +4.1% year-over-year).
2019: Revenue of $6.1M, expenses of $5.8M, and assets of $3.6M (revenue -7.0% year-over-year).
2018: Revenue of $6.6M, expenses of $5.9M, and assets of $3.1M (revenue +0.0% year-over-year).
2017: Revenue of $6.6M, expenses of $5.9M, and assets of $2.5M (revenue +5.3% year-over-year).
2016: Revenue of $6.2M, expenses of $6.0M, and assets of $1.9M (revenue +0.6% year-over-year).
2015: Revenue of $6.2M, expenses of $6.2M, and assets of $1.6M (revenue +1.4% year-over-year).
2014: Revenue of $6.1M, expenses of $6.0M, and assets of $1.6M (revenue -3.7% year-over-year).
2013: Revenue of $6.3M, expenses of $6.0M, and assets of $1.6M (revenue -1.2% year-over-year).
2012: Revenue of $6.4M, expenses of $6.2M, and assets of $1.9M (revenue +2.5% year-over-year).
2011: Revenue of $6.3M, expenses of $6.3M, and assets of $2.0M.

Data Sources and Methodology

This transparency report for Childrens Comprehensive Care Center Incorporated is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.