Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 57-0983770 • 501(c)3 • North Charleston, SC
Profile
CHILD & DEVELOPMENT
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Up$3,908
Up $1,072 (+38%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$3,908
Up $1,072 (+38%) from 2023
Revenue
Up$908,350
Up $27,577 (+3.1%) from 2023
Expenses
Up$610,742
Up $83,492 (+16%) from 2023
Net Income
Down$297,608
Down $55,915 (-16%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Child care and development
Daycare & development center
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,908 | $3,908 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $3,908 | $3,908 | → $0 |
| Total Assets | $3,908 | $3,908 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,908 | $3,908 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $3,908 | $3,908 | → $0 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dr Emily Foste | Director | PT | $10,000 | $10,000 |
| Name | Title |
|---|---|
| Emily Foster | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $392,538 |
| Salaries, Compensation, and Employee Benefits | $218,204 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $327,530 | - | - | $327,530 |
| Other Salaries and Wages | $158,154 | - | - | $158,154 |
| Other Employee Benefits | $29,700 | - | - | $29,700 |
| Office Expenses | $21,933 | - | - | $21,933 |
| Comp Disqual Persons | $20,350 | - | - | $20,350 |
| Insurance | $16,932 | - | - | $16,932 |
| Information Technology | $13,747 | - | - | $13,747 |
| Current Officers, Directors, Trustees, and Key Employees | - | $10,000 | - | $10,000 |
| Fees for Services Accounting | $3,890 | - | - | $3,890 |
| Advertising | $3,134 | - | - | $3,134 |
| Conferences and Meetings | $2,800 | - | - | $2,800 |
| Travel | $1,500 | - | - | $1,500 |
| Depreciation Depletion | $1,072 | - | - | $1,072 |
| Total Functional Expenses | $600,742 | $10,000 | $0 | $610,742 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“LINE ONE”
“The board make raises based on work performance”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | DAYCARE & DEVELOPMENT CENTER |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 3134 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3134 |
| IRS990/AllOtherContributionsAmt | 0 | 908350 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DR EMILY FOSTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8435693914 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2260 OTRANTO RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NORTH CHARLESTO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29406 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 10000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 10000 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 20350 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 20350 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2800 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2800 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 908350 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 392538 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 297608 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 218204 |
| IRS990/CYTotalExpensesAmt | 0 | 610742 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 908350 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1072 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1072 |
| IRS990/Desc | 0 | CHILD CARE & DEVELOPMENT |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 600742 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3890 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3890 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR EMILY FOSTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EMILY FOSTER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 10000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 908350 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 13747 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 13747 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16932 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16932 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 88451 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3908 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3908 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 92359 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | CHILD CARE & DEVELOPMENT |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3908 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3908 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21933 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21933 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 29700 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 29700 |
| IRS990/OtherExpensesGrp/Desc | 0 | SEE ATTACH SHEET |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 327530 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 327530 |
| IRS990/OtherOrganizationDsc | 0 | 990 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 158154 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 158154 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 3908 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 3908 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DR EMILY FOSTER |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 880773 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 367758 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 353523 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 159492 |
| IRS990/PYTotalExpensesAmt | 0 | 527250 |
| IRS990/PYTotalRevenueAmt | 0 | 880773 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 297608 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LINE ONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD MAKE RAISES BASED ON WORK PERFORMANCE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 990 PART ONE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | 15 A AND B |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 3908 |
| IRS990/TotalAssetsEOYAmt | 0 | 3908 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3908 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3908 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 908350 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 10000 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 600742 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 610742 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3908 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3908 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 600742 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 10000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 908350 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3908 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3908 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1500 |
| IRS990/TravelGrp/TotalAmt | 0 | 1500 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 61446 |
| IRS990/USAddress/CityNm | 0 | NORTH CHARLESTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29419 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR EMILY FOSTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8435693914 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FOSTER CHILDCARE & DEELOPMENT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FOST |
| ReturnHeader/Filer/EIN | 0 | 570983770 |
| ReturnHeader/Filer/PhoneNum | 0 | 8435693914 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 61446 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NORTH CHARLESTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29419 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263563406 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ALL YEAR TAX & BOOKKEEPING S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4231 RIVERS AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTH CHARLESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8435546453 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROSE M FRASIER |
| ReturnHeader/ReturnTs | 0 | 2025-11-06T15:53:49-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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