Civic Intelligence

University Child Development Inc.

990 • Fiscal year 2025 • EIN 48-0779982

Sep 01, 2024 to Aug 31, 2025 • Filed on Jan 08, 2026

Organization Profilewww.ucdpreschool.com
1621 SW College AvenueTopeka, KS 66604-2761

(785) 232-0263

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

3.44x

Higher debt load relative to assets than 99% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

15th percentile

-26%

Higher net margin than 15% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-13%

Faster revenue growth than 30% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$105

Down $69,074 (-100%) from 2024

Net Assets

Down

-$256

Down $69,435 (-100%) from 2024

Liabilities

Up

$361

Up $361 from 2024

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin15th percentile

Revenue

Down

$270,994

Down $41,894 (-13%) from 2024

Expenses

Down

$342,383

Down $23,682 (-6.5%) from 2024

Net Income

Down

-$71,389

Down $18,212 (-34%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0-$20KAssets 2011: $28,650Liabilities 2011: $2,151Net Assets 2011: $26,4992011Assets 2012: $27,229Liabilities 2012: $1,781Net Assets 2012: $25,4482012Assets 2013: $38,240Liabilities 2013: $3,917Net Assets 2013: $34,3232013Assets 2014: $39,108Liabilities 2014: $3,988Net Assets 2014: $35,1202014Assets 2015: $65,987Liabilities 2015: $8,563Net Assets 2015: $57,4242015Assets 2016: $55,238Liabilities 2016: $15,374Net Assets 2016: $39,8642016Assets 2017: $58,639Liabilities 2017: $12,452Net Assets 2017: $46,1872017Assets 2018: $42,095Liabilities 2018: $9,044Net Assets 2018: $33,0512018Assets 2019: $33,531Liabilities 2019: $12,430Net Assets 2019: $21,1012019Assets 2020: $30,841Liabilities 2020: $6,079Net Assets 2020: $24,7622020Assets 2021: $23,410Liabilities 2021: $16,621Net Assets 2021: $6,7892021Assets 2022: $20,750Liabilities 2022: $21,042Net Assets 2022: -$2922022Assets 2023: $21,584Liabilities 2023: $21,740Net Assets 2023: -$1562023Assets 2024: $69,179Liabilities 2024: $0Net Assets 2024: $69,1792024Assets 2025: $105Liabilities 2025: $361Net Assets 2025: -$2562025

Highlighted filing

2025

Assets$105
Liabilities$361
Net Assets-$256
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2011: $213,8942011Revenue 2012: $195,304Expenses 2012: $196,355Net Income 2012: -$1,0512012Revenue 2013: $252,202Expenses 2013: $243,327Net Income 2013: $8,8752013Revenue 2014: $299,403Expenses 2014: $298,606Net Income 2014: $7972014Revenue 2015: $276,097Expenses 2015: $253,793Net Income 2015: $22,3042015Revenue 2016: $296,160Expenses 2016: $313,720Net Income 2016: -$17,5602016Revenue 2017: $305,977Expenses 2017: $299,654Net Income 2017: $6,3232017Revenue 2018: $292,059Expenses 2018: $306,370Net Income 2018: -$14,3112018Revenue 2019: $267,879Expenses 2019: $279,829Net Income 2019: -$11,9502019Revenue 2020: $251,424Expenses 2020: $247,763Net Income 2020: $3,6612020Revenue 2021: $273,226Expenses 2021: $291,199Net Income 2021: -$17,9732021Revenue 2022: $297,571Expenses 2022: $304,652Net Income 2022: -$7,0812022Revenue 2023: $338,031Expenses 2023: $337,895Net Income 2023: $1362023Revenue 2024: $312,888Expenses 2024: $366,065Net Income 2024: -$53,1772024Revenue 2025: $270,994Expenses 2025: $342,383Net Income 2025: -$71,3892025

Highlighted filing

2025

Revenue$270,994
Expenses$342,383
Net Income-$71,389
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 8, 2026
Return Version
2024v5.2
Gross Receipts
$270,994
Mission and Program Overview

Mission

To offer quality, licensed child care in a setting where young children are accepted and secure; where their experiences are broadened and enriched; where staff and parents work together to meet the physical, emotional, intellectual & social needs of child

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$69,179$105▼ $69,074
Rtn Earn Endowment Incm Other Fnds$69,179$-256▼ $69,435
Total Assets$69,179$105▼ $69,074
Liabilities
Accounts Payable and Accrued Expenses-$361-
Total Liabilities$0$361▲ $361
Net Assets / Fund Balance
Total Net Assets Fund Balance$69,179$-256▼ $69,435
Total Liabilities and Net Assets / Fund Balance$69,179$105▼ $69,074
Compensation and Service Providers
Top Officer Pay82nd percentile

Board Members and Trustees

NameTitle
Michael WallacePresident
Caroline ZuschekMember
Jennifer WiardMember
Jordan UmscheidMember
Stacey CooperMember
Matt BenderSecretary
Kevin KoesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,000
Program Service Revenue
$247,631
Investment Income
$363
Other Revenue
$0
All Other Contributions
$23,000
Change in Net Assets
$-71,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$280,942
Other Expenses$61,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$233,235--$233,235
Payroll Taxes$45,995--$45,995
Occupancy$29,347--$29,347
All Other Expenses$2,522--$2,522
Office Expenses$2,494--$2,494
Other Employee Benefits$1,712--$1,712
Insurance$907--$907
Other Expenses$364--$364
Advertising$178--$178
Total Functional Expenses$342,383$0$0$342,383
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The parents of the children enrolled in ucds chilcare program will be members of the corporation. The board of directors are also members of the corporation.”

Member election for additional members Part VI line 7A

“Each family shall have one vote at meetings of the corporation. Memberes of the board of directors have full voting rights. At least 5 directors must be enrolled as washburn university students. At least 6 of the directors must be parents of children enrolled in the center. Three directors shall be nominated and elected by the church administrative board where the program is housed. At least one member must be a washburn university faculty or staff member. Two directors shall be representatives of the washburn student government association.”

Form 990 governing body review Part VI line 11

“Form 990 was provided to the board of directors for review prior to filing.”

Governing documents etc available to public Part VI line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
University Child Development Inc
EIN
48-0779982
In Care Of
% KEVIN KOESTER
Phone
7852320263
Address
1621 SW COLLEGE AVENUE, TOPEKA, KS 66604-2761

Signing Officer

Name
Kevin Koester
Title
Treasurer
Phone
7852320263
Signed
2026-01-08
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
27
Volunteers
10

Preparer

Firm
Bradley E Hammel CPA Inc
Address
2800 SW Wanamaker Rd Ste 175, Topeka, KS 66614
Preparer
Bradley E Hammel CPA
Phone
7852726234
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0FOOD EXPENSE GRANTS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PARENTS OF THE CHILDREN ENROLLED IN UCDS CHILCARE PROGRAM WILL BE MEMBERS OF THE CORPORATION. THE BOARD OF DIRECTORS ARE ALSO MEMBERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH FAMILY SHALL HAVE ONE VOTE AT MEETINGS OF THE CORPORATION. MEMBERES OF THE BOARD OF DIRECTORS HAVE FULL VOTING RIGHTS. AT LEAST 5 DIRECTORS MUST BE ENROLLED AS WASHBURN UNIVERSITY STUDENTS. AT LEAST 6 OF THE DIRECTORS MUST BE PARENTS OF CHILDREN ENROLLED IN THE CENTER. THREE DIRECTORS SHALL BE NOMINATED AND ELECTED BY THE CHURCH ADMINISTRATIVE BOARD WHERE THE PROGRAM IS HOUSED. AT LEAST ONE MEMBER MUST BE A WASHBURN UNIVERSITY FACULTY OR STAFF MEMBER. TWO DIRECTORS SHALL BE REPRESENTATIVES OF THE WASHBURN STUDENT GOVERNMENT ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt069179
IRS990/TotalAssetsEOYAmt0105
IRS990/TotalAssetsGrp/BOYAmt069179
IRS990/TotalAssetsGrp/EOYAmt0105
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023000
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0342383
IRS990/TotalFunctionalExpensesGrp/TotalAmt0342383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0361
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0361
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt069179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-256
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0342383
IRS990/TotalProgramServiceRevenueAmt0247631
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0247994
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270994
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN KOESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07852320263
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNIVERSITY CHILD DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0UNIV
ReturnHeader/Filer/EIN0480779982
ReturnHeader/Filer/InCareOfNm0% KEVIN KOESTER
ReturnHeader/Filer/PhoneNum07852320263
ReturnHeader/Filer/USAddress/AddressLine1Txt01621 SW COLLEGE AVENUE
ReturnHeader/Filer/USAddress/CityNm0TOPEKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd0666042761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201650528
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bradley E Hammel CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02800 SW Wanamaker Rd Ste 175
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Topeka
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066614
ReturnHeader/PreparerPersonGrp/PhoneNum07852726234
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY E HAMMEL CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-01-08T16:30:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$105
Liabilities
$361
Net assets
-$256
Revenue
$270,994
Expenses
$342,383
Net income
-$71,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.71$3.42$0.71
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$3.13$3.66$0.53
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.00$3.38$3.38$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.00$2.98$3.05$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.17$0.07$2.73$2.91$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.06$0.25$2.51$2.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.12$0.21$2.68$2.80$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.09$0.33$2.92$3.06$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.59$0.12$0.46$3.06$3.00$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.15$0.40$2.96$3.14$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.57$2.76$2.54$0.22
2014Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$2.99$2.99$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.04$0.34$2.52$2.43$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.02$0.25$1.95$1.96$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.26$2.14