Civic Intelligence

Child Development Center Inc.

990 • Fiscal year 2023 • EIN 51-0167061

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 30, 2023

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

70th percentile

0.23x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.16x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

15th percentile

-20%

Higher net margin than 15% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$96,431

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

43rd percentile

3.1%

Faster revenue growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$2,369,884

Down $500,399 (-17%) from 2022

Net Assets

Down

$1,820,204

Down $689,904 (-27%) from 2022

Liabilities

Up

$549,680

Up $189,505 (+53%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin15th percentile

Revenue

Up

$3,414,299

Up $101,908 (+3.1%) from 2022

Expenses

Up

$4,104,203

Up $750,597 (+22%) from 2022

Net Income

Down

-$689,904

Down $648,689 (-1574%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2023

Assets$2,369,884
Liabilities$549,680
Net Assets$1,820,204
Open 2023 Filing

Operations Trend

Revenue Growth43rd 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

2023

Revenue$3,414,299
Expenses$4,104,203
Net Income-$689,904
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 30, 2023
Return Version
2022v5.0
Gross Receipts
$3,414,299
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$1,163,925$1,178,442▲ $14,517
Accounts Receivable$628,426$877,930▲ $249,504
Savings and Temporary Cash Investments$332,345$255,366▼ $76,979
Cash and Non-Interest-Bearing Accounts$743,025$55,584▼ $687,441
Prepaid Expenses and Deferred Charges$2,562$2,562→ $0
Total Assets$2,870,283$2,369,884▼ $500,399
Liabilities
Other Liabilities$347,922$387,427▲ $39,505
Mortgage Notes Payable Secured by Investment Property-$150,000-
Escrow Account Liability$6,328$6,328→ $0
Accounts Payable and Accrued Expenses$5,925$5,925→ $0
Total Liabilities$360,175$549,680▲ $189,505
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,510,108$1,820,204▼ $689,904
Net Assets With Donor Restrictions$0--
Total Net Assets Fund Balance$2,510,108$1,820,204▼ $689,904
Total Liabilities and Net Assets / Fund Balance$2,870,283$2,369,884▼ $500,399

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$638,246$1,580,009$2,218,255
Land$464,630-$464,630
Equipment$1,286$342,212$343,498
Other Land Buildings$74,280$2,043$76,323
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn PrussenExecutive DirectorFT$96,431$96,431
Greg MaloneCFOFT$88,049$88,049

Board Members and Trustees

NameTitle
Ryan ClevidencePresident
Juanita VeroVice President
Cody meyerDirector
Dan HulsDirector
Gale DeckerDirector
Jennifer McCullyDirector
Randy BrodehlDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,054,846
Program Service Revenue
$1,359,435
Investment Income
$18
Other Revenue
$0
All Other Contributions
$183,962
Change in Net Assets
$-689,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,414,299
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,414,299
Total Revenue per Form 990
$3,414,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,238,783
Other Expenses$865,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,272,726$58,125-$2,330,851
Other Employee Benefits$391,197$10,005-$401,202
Payroll Taxes$235,708$6,028-$241,736
Current Officers, Directors, Trustees, and Key Employees$220,259$5,634-$225,893
Office Expenses$128,947--$128,947
Occupancy$69,380--$69,380
All Other Expenses$62,258--$62,258
Depreciation Depletion$61,806--$61,806
Pension Plan Contributions$38,126$975-$39,101
Travel$31,659--$31,659
Other Expenses$30,552$0$0$30,552
Insurance$30,052--$30,052
Fees for Services Other$24,332--$24,332
Fees for Services Accounting$15,775--$15,775
Fees for Services Legal$350--$350
Total Functional Expenses$4,023,436$80,767$0$4,104,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,104,203
Total Expenses per Audited Statements$4,104,203
Total Expenses per Form 990$4,104,203
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued liabilities$222,574
Accrued vacation and sick leave$164,853
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, Part VI, Section B, line 11B

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

Form 990, Part VI, Section B, line 12C

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

Form 990, Part VI, Section B, line 15

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

Form 990, Part VI, Section C, line 18

“The Form 990 is available upon request.”

Form 990, Part VI, Section C, 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
Phone
4065496413
Address
3335 LT Moss Road, Missoula, MT 59804

Signing Officer

Name
Carolyn Prussen
Title
Executive Director
Phone
4065496413
Signed
2023-11-30
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
93
Volunteers
7

Preparer

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

Financial Statement Notes

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.”

Part X, Line 2:

“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 Center's 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 purpose.”

Raw XML AppendixShowing 400 of 485 raw XML fields

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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IRS990/OtherLiabilitiesGrp/BOYAmt0347922
IRS990/OtherLiabilitiesGrp/EOYAmt0387427
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058125
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02272726
IRS990/OtherSalariesAndWagesGrp/TotalAmt02330851
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06028
IRS990/PayrollTaxesGrp/ProgramServicesAmt0235708
IRS990/PayrollTaxesGrp/TotalAmt0241736
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0975
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt038126
IRS990/PensionPlanContributionsGrp/TotalAmt039101
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02562
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02562
IRS990/PrincipalOfficerNm0Carolyn Prussen
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0Insurance
IRS990/ProgramServiceRevenueGrp/Desc1Private Pay
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01329553
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129882
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01329553
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129882
IRS990/ProgSrvcAccomActy2Grp/Desc0Autism and Behavior Services - provides intensive family education, training, and support services for children with austism spectrum disorder who are covered by private health insurance. In fiscal year 2023, 24 children were served by this program.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01364867
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0817962
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 2023, 186 families were served by this program.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0360578
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05507
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other program services include a variety of services provided to children by the Center.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0460962
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0419055
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02323360
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0792
IRS990/PYOtherExpensesAmt0528962
IRS990/PYOtherRevenueAmt034017
IRS990/PYProgramServiceRevenueAmt0954222
IRS990/PYRevenuesLessExpensesAmt0-41215
IRS990/PYSalariesCompEmpBnftPaidAmt02824644
IRS990/PYTotalExpensesAmt03353606
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03312391
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-689904
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0116911
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0332345
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0255366
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02054845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02323360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02580781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02022465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02261304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011242755
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0792
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0662
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04828
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09314
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015614
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt011242755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02054845
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02323360
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02580781
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02022465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02261304
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011242755
IRS990ScheduleA/TotalSupportAmt011258369
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/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt088803
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt079420
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt076728
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt073854
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0318805
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0355210
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt0317680
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt0306911
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt0295415
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt01275216
IRS990ScheduleC/GrassrootsCeilingAmt0478208
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt088803
IRS990ScheduleC/LobbyingCeilingAmt01912824
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0355210
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt04104202
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt04104202
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0638246
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01580009
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02218255
IRS990ScheduleD/EquipmentGrp/BookValueAmt01286
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0342212
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0343498
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04104203
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0464630
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0464630
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt074280
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02043
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0222574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1164853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacation and sick leave
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03414299
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 Center's 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 purpose.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01178442
IRS990ScheduleD/TotalExpensesPerForm990Amt04104203
IRS990ScheduleD/TotalLiabilityAmt0387427
IRS990ScheduleD/TotalRevenuePerForm990Amt03414299
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03414299
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04104203
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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 Nonprofit Association for use in determining compensation for the Executive Director and CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, policies, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,369,884
Liabilities
$549,680
Net assets
$1,820,204
Revenue
$3,414,299
Expenses
$4,104,203
Net income
-$689,904
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
2023Detailed filing. Detailed filing data is available for this year.$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