Civic Intelligence

Child Development Center Inc.

990 • Fiscal year 2021 • EIN 51-0167061

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 22, 2022

Organization Profilewww.childdevcenter.org

View Organization Page

3335 LT Moss RoadMissoula, MT 59804

(406) 549-6413

Siviq Scores

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

Liabilities / Assets

58th percentile

0.11x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

56th percentile

16%

Higher net margin than 56% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

66th percentile

$92,289

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

45th percentile

7.0%

Faster asset growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

46%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$2,880,263

Up $188,599 (+7.0%) from 2020

Net Assets

Up

$2,551,323

Up $610,077 (+31%) from 2020

Liabilities

Down

$328,940

Down $421,478 (-56%) from 2020

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin56th percentile

Revenue

Up

$3,748,300

Up $1,182,486 (+46%) from 2020

Expenses

Up

$3,138,223

Up $229,914 (+7.9%) from 2020

Net Income

Up

$610,077

Up $952,572 (+278%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,735,137Liabilities 2010: $510,685Net Assets 2010: $3,224,4522010Assets 2011: $3,749,873Liabilities 2011: $497,051Net Assets 2011: $3,252,8222011Assets 2012: $3,832,397Liabilities 2012: $493,952Net Assets 2012: $3,338,4452012Assets 2013: $3,724,039Liabilities 2013: $450,372Net Assets 2013: $3,273,6672013Assets 2014: $3,739,380Liabilities 2014: $412,956Net Assets 2014: $3,326,4242014Assets 2015: $3,710,900Liabilities 2015: $548,816Net Assets 2015: $3,162,0842015Assets 2016: $3,522,283Liabilities 2016: $451,731Net Assets 2016: $3,070,5522016Assets 2017: $3,078,215Liabilities 2017: $425,711Net Assets 2017: $2,652,5042017Assets 2018: $2,893,869Liabilities 2018: $387,995Net Assets 2018: $2,505,8742018Assets 2019: $2,559,540Liabilities 2019: $275,799Net Assets 2019: $2,283,7412019Assets 2020: $2,691,664Liabilities 2020: $750,418Net Assets 2020: $1,941,2462020Assets 2021: $2,880,263Liabilities 2021: $328,940Net Assets 2021: $2,551,3232021Assets 2022: $2,870,283Liabilities 2022: $360,175Net Assets 2022: $2,510,1082022Assets 2023: $2,369,884Liabilities 2023: $549,680Net Assets 2023: $1,820,2042023Assets 2024: $3,795,385Liabilities 2024: $960,231Net Assets 2024: $2,835,1542024

Highlighted filing

2021

Assets$2,880,263
Liabilities$328,940
Net Assets$2,551,323
Open 2021 Filing

Operations Trend

Revenue Growth75th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,342,9732010Revenue 2011: $4,213,503Expenses 2011: $4,185,133Net Income 2011: $28,3702011Expenses 2012: $4,243,6352012Expenses 2013: $4,461,8522013Revenue 2014: $4,509,931Expenses 2014: $4,457,174Net Income 2014: $52,7572014Revenue 2015: $4,492,398Expenses 2015: $4,656,738Net Income 2015: -$164,3402015Revenue 2016: $4,773,023Expenses 2016: $4,864,555Net Income 2016: -$91,5322016Revenue 2017: $4,417,048Expenses 2017: $4,835,096Net Income 2017: -$418,0482017Revenue 2018: $3,913,031Expenses 2018: $4,059,661Net Income 2018: -$146,6302018Revenue 2019: $2,846,284Expenses 2019: $3,068,417Net Income 2019: -$222,1332019Revenue 2020: $2,565,814Expenses 2020: $2,908,309Net Income 2020: -$342,4952020Revenue 2021: $3,748,300Expenses 2021: $3,138,223Net Income 2021: $610,0772021Revenue 2022: $3,312,391Expenses 2022: $3,353,606Net Income 2022: -$41,2152022Revenue 2023: $3,414,299Expenses 2023: $4,104,203Net Income 2023: -$689,9042023Revenue 2024: $3,224,166Expenses 2024: $3,664,096Net Income 2024: -$439,9302024

Highlighted filing

2021

Revenue$3,748,300
Expenses$3,138,223
Net Income$610,077
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 22, 2022
Return Version
2020v4.1
Gross Receipts
$3,748,301
Mission and Program Overview

Mission

Strengthen families to promote the development and well-being of individuals with developmental disabilities or who are at risk for developmental delay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,296,253$1,232,961▼ $63,292
Cash and Non-Interest-Bearing Accounts$734,989$786,280▲ $51,291
Accounts Receivable$326,859$526,845▲ $199,986
Savings and Temporary Cash Investments$331,001$331,615▲ $614
Prepaid Expenses and Deferred Charges$2,562$2,562→ $0
Total Assets$2,691,664$2,880,263▲ $188,599
Liabilities
Unsecured Notes Loans Payable$484,520--
Other Liabilities$252,467$316,687▲ $64,220
Escrow Account Liability$6,328$6,328→ $0
Accounts Payable and Accrued Expenses$7,103$5,925▼ $1,178
Total Liabilities$750,418$328,940▼ $421,478
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,941,246$2,551,323▲ $610,077
Total Net Assets Fund Balance$1,941,246$2,551,323▲ $610,077
Total Liabilities and Net Assets / Fund Balance$2,691,664$2,880,263▲ $188,599

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$760,605$1,457,650$2,218,255
Land$464,630-$464,630
Equipment$7,726$335,772$343,498
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn PrussenExecutive DirectorFT$92,289$92,289
Greg MaloneCFOFT$78,651$78,651

Board Members and Trustees

NameTitle
Jean CurtissPresident
Dan HulsDirector
Gale DeckerDirector
Jennifer McCullyDirector
Juanita VeroDirector
Randy BrodehlDirector
Ryan ClevidenceSecretaryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,676,320
Program Service Revenue
$693,923
Investment Income
$378,057
Other Revenue
$0
All Other Contributions
$95,539
Change in Net Assets
$610,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,748,300
Total Revenue per Audited Statements
$3,748,300
Total Revenue per Form 990
$3,748,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,649,122
Other Expenses$489,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,751,078$36,401-$1,787,479
Other Employee Benefits$424,951$8,834-$433,785
Current Officers, Directors, Trustees, and Key Employees$154,292$50,353-$204,645
Payroll Taxes$183,712$3,819-$187,531
Office Expenses$98,938--$98,938
Depreciation Depletion$63,277$15-$63,292
Other Expenses$48,056$15-$48,071
Insurance$26,223$19,118-$45,341
Occupancy$44,228$738-$44,966
Fees for Services Other$35,273$3,301-$38,574
Pension Plan Contributions$34,955$727-$35,682
Fees for Services Accounting$13,808$1,292-$15,100
Advertising$506$14,031-$14,537
All Other Expenses$14,104--$14,104
Travel$6,131--$6,131
Fees for Services Legal$4,593$432-$5,025
Total Functional Expenses$2,999,147$139,076$0$3,138,223

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,138,223
Total Expenses per Audited Statements$3,138,223
Total Expenses per Form 990$3,138,223
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$170,527
Accrued Vacation and Sick Leave$146,160
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The Form 990 is reviewed by the board prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“The board President meets with board members and key staff annually to review any conflicts of interest.”

CEO executive director top management comp Part VI line 15A

“Child development center, inc. Purchased a salary survey from the montana nfp association to use in determining compensation for the executive director and cfo.”

Other officer or key employee compensation Part VI line 15B

“Child Development Center, Inc. purchased a salary survey from the Montana Nonprofit Association for use in determining compensation for the Executive Director and CFO.”

Governing documents etc available to public Part VI line 19

“The governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Child Development Center Inc
EIN
51-0167061
Address
3335 LT Moss Road, Missoula, MT 59804

Signing Officer

Name
Carolyn Prussen
Title
Executive Direc
Phone
4065496413
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Prussen
Formed
1975
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
83
Volunteers
7

Preparer

Firm
Peterson CPA Group PC
Address
PO Box 5667, Missoula, MT 59806
Preparer
Dan Peterson
Phone
4069261800
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

“Part III line 4d Other Program Services:Expenses $199,002Including Grants of $0Revenue $848,113Explanation:Other program services include a variety of services provided to children by the Center.”

Financial Statement Notes

Escrow account liability (Part IV, line 2B)

“The Center manages certain funds given to the Organization for the benefit of certain children it serves. These funds are accounted for as custodial funds because the Center does not control their usage.”

Footnote for uncertain tax position under FIN 48 (Part X)

“The Center is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables the Center to accept donations that qualify as charitable contributions to the donor. The Centers increase in net assets is generally not subject to income tax. No provision for income tax is included in the financial statements because management does not believe the Center had any income unrelated to its tax-exempt mission.”

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IRS990/OfficeExpensesGrp/ProgramServicesAmt098938
IRS990/OfficeExpensesGrp/TotalAmt098938
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08834
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0424951
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0433785
IRS990/OtherExpensesGrp/Desc0Direct Support
IRS990/OtherExpensesGrp/Desc1Communications
IRS990/OtherExpensesGrp/Desc2Training and Recruitment
IRS990/OtherExpensesGrp/Desc3Small Equipment Purchases
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015
IRS990/OtherExpensesGrp/ProgramServicesAmt045238
IRS990/OtherExpensesGrp/ProgramServicesAmt123360
IRS990/OtherExpensesGrp/ProgramServicesAmt226424
IRS990/OtherExpensesGrp/ProgramServicesAmt348056
IRS990/OtherExpensesGrp/TotalAmt045238
IRS990/OtherExpensesGrp/TotalAmt123360
IRS990/OtherExpensesGrp/TotalAmt226424
IRS990/OtherExpensesGrp/TotalAmt348071
IRS990/OtherLiabilitiesGrp/BOYAmt0252467
IRS990/OtherLiabilitiesGrp/EOYAmt0316687
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036401
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01751078
IRS990/OtherSalariesAndWagesGrp/TotalAmt01787479
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03819
IRS990/PayrollTaxesGrp/ProgramServicesAmt0183712
IRS990/PayrollTaxesGrp/TotalAmt0187531
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0727
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034955
IRS990/PensionPlanContributionsGrp/TotalAmt035682
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02562
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02562
IRS990/PrincipalOfficerNm0Carolyn Prussen
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0Insurance
IRS990/ProgramServiceRevenueGrp/Desc1Private Pay
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0658520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0658520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135403
IRS990/ProgSrvcAccomActy2Grp/Desc0Autism and Behavior Services - provides intensive family education, training, and support services for children with autism spectrum disorder who are covered by private health insurance. In fiscal year 2021,30 children were served by this program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01168487
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0821362
IRS990/ProgSrvcAccomActy3Grp/Desc0Family Education and Support - Provides a broad range of home based services for families including training, information and referral, and ancillary support services. In fiscal year 2021, 162 families were served by this program.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0364161
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0799494
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other services include a variety of services provided to children served by the organization during the year.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0199002
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0848113
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02022465
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04831
IRS990/PYOtherExpensesAmt0464641
IRS990/PYProgramServiceRevenueAmt0538518
IRS990/PYRevenuesLessExpensesAmt0-342495
IRS990/PYSalariesCompEmpBnftPaidAmt02443668
IRS990/PYTotalExpensesAmt02908309
IRS990/PYTotalRevenueAmt02565814
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0610077
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01279331
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0331001
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0331615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02580781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022022465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02261304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03043847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03414116
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt033322513
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0662
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06317
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02965
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt024086
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98170
IRS990ScheduleA/PublicSupportPY170Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt032735491
IRS990ScheduleA/SubstantialContributorsTotAmt0587022
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02580781
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt022022465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02261304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03043847
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03414116
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt033322513
IRS990ScheduleA/TotalSupportAmt033346599
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt0406
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt0406
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt076728
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt073854
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt075855
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt088246
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0314683
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0306911
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0295415
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0303421
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0352984
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt01258731
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt0406
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt0406
IRS990ScheduleC/Form4720FiledInd0false
IRS990ScheduleC/GrassrootsCeilingAmt0472025
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt076728
IRS990ScheduleC/LobbyingCeilingAmt01888097
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0306911
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03138223
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03138223
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0760605
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01457650
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02218255
IRS990ScheduleD/EquipmentGrp/BookValueAmt07726
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0335772
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0343498
IRS990ScheduleD/ExpensesSubtotalAmt03138223
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0464630
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0464630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0170527
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1146160
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Vacation and Sick Leave
IRS990ScheduleD/RevenueSubtotalAmt03748300
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center manages certain funds given to the Organization for the benefit of certain children it serves. These funds are accounted for as custodial funds because the Center does not control their usage.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Center is exempt from income tax under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables the Center to accept donations that qualify as charitable contributions to the donor. The Centers increase in net assets is generally not subject to income tax. No provision for income tax is included in the financial statements because management does not believe the Center had any income unrelated to its tax-exempt mission.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Escrow account liability (Part IV, line 2b)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01232961
IRS990ScheduleD/TotalExpensesPerForm990Amt03138223
IRS990ScheduleD/TotalLiabilityAmt0316687
IRS990ScheduleD/TotalRevenuePerForm990Amt03748300
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03748300
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03138223
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board President meets with board members and key staff annually to review any conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHILD DEVELOPMENT CENTER, INC. PURCHASED A SALARY SURVEY FROM THE MONTANA NFP ASSOCIATION TO USE IN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Child Development Center, Inc. purchased a salary survey from the Montana Nonprofit Association for use in determining compensation for the Executive Director and CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Part III line 4d Other Program Services:Expenses $199,002Including Grants of $0Revenue $848,113Explanation:Other program services include a variety of services provided to children by the Center.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part III response or note to any other line in Part III

Document Assets

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Filings

Displayed year

2021 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,880,263
Liabilities
$328,940
Net assets
$2,551,323
Revenue
$3,748,300
Expenses
$3,138,223
Net income
$610,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$0.96$2.84$3.22$3.66$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.55$1.82$3.41$4.10$0.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.36$2.51$3.31$3.35$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.33$2.55$3.75$3.14$0.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.75$1.94$2.57$2.91$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.28$2.28$2.85$3.07$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.39$2.51$3.91$4.06$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.43$2.65$4.42$4.84$0.42
2016Detailed filing. Detailed filing data is available for this year.$3.52$0.45$3.07$4.77$4.86$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.71$0.55$3.16$4.49$4.66$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.74$0.41$3.33$4.51$4.46$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.45$3.27$4.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.49$3.34$4.24
2011Summary only. Only limited summary data is available for this year.$3.75$0.50$3.25$4.21$4.19$0.03
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.74$0.51$3.22$4.34
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