Civic Intelligence

Kingsport Child Development Center

EIN 62-0589740 • 501(c)3 • Kingsport, TN

Profile

The center was created for the purpose of establishing, maintaining and operating a day nursery for children in need of temporary care because of working parents and parents who are financially unable to provide for other care.

PO Box 2304Kingsport, TN 37662

www.kptkids.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,503

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

31st percentile

-2.3%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$1,195,924

Down $28,409 (-2.3%) from 2023

Liabilities

Down

$33,224

Down $5,597 (-14%) from 2023

Net Assets

Down

$1,162,700

Down $22,812 (-1.9%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin34th percentile

Revenue

Up

$1,257,136

Up $17,056 (+1.4%) from 2023

Expenses

Up

$1,279,948

Up $114,817 (+9.9%) from 2023

Net Income

Down

-$22,812

Down $97,761 (-130%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $463,933Liabilities 2010: $233,325Net Assets 2010: $230,6082010Assets 2011: $430,329Liabilities 2011: $185,898Net Assets 2011: $244,4312011Assets 2012: $393,902Liabilities 2012: $173,969Net Assets 2012: $219,9332012Assets 2013: $421,406Liabilities 2013: $173,498Net Assets 2013: $247,9082013Assets 2014: $420,435Liabilities 2014: $161,118Net Assets 2014: $259,3172014Assets 2015: $425,051Liabilities 2015: $135,679Net Assets 2015: $289,3722015Assets 2016: $463,888Liabilities 2016: $126,726Net Assets 2016: $337,1622016Assets 2017: $530,910Liabilities 2017: $112,683Net Assets 2017: $418,2272017Assets 2018: $583,238Liabilities 2018: $102,132Net Assets 2018: $481,1062018Assets 2019: $629,674Liabilities 2019: $88,199Net Assets 2019: $541,4752019Assets 2020: $749,887Liabilities 2020: $62,334Net Assets 2020: $687,5532020Assets 2021: $1,113,208Liabilities 2021: $22,060Net Assets 2021: $1,091,1482021Assets 2022: $1,219,309Liabilities 2022: $108,746Net Assets 2022: $1,110,5632022Assets 2023: $1,224,333Liabilities 2023: $38,821Net Assets 2023: $1,185,5122023Assets 2024: $1,195,924Liabilities 2024: $33,224Net Assets 2024: $1,162,7002024

Highlighted filing

2024

Assets$1,195,924
Liabilities$33,224
Net Assets$1,162,700
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $476,9962010Expenses 2011: $482,1152011Revenue 2012: $497,813Expenses 2012: $522,311Net Income 2012: -$24,4982012Revenue 2013: $503,548Expenses 2013: $475,573Net Income 2013: $27,9752013Revenue 2014: $493,763Expenses 2014: $482,354Net Income 2014: $11,4092014Revenue 2015: $521,680Expenses 2015: $491,625Net Income 2015: $30,0552015Revenue 2016: $545,258Expenses 2016: $497,468Net Income 2016: $47,7902016Revenue 2017: $621,283Expenses 2017: $540,218Net Income 2017: $81,0652017Revenue 2018: $648,453Expenses 2018: $585,574Net Income 2018: $62,8792018Revenue 2019: $699,347Expenses 2019: $638,978Net Income 2019: $60,3692019Revenue 2020: $806,381Expenses 2020: $660,303Net Income 2020: $146,0782020Revenue 2021: $1,084,689Expenses 2021: $681,094Net Income 2021: $403,5952021Revenue 2022: $974,807Expenses 2022: $955,392Net Income 2022: $19,4152022Revenue 2023: $1,240,080Expenses 2023: $1,165,131Net Income 2023: $74,9492023Revenue 2024: $1,257,136Expenses 2024: $1,279,948Net Income 2024: -$22,8122024

Highlighted filing

2024

Revenue$1,257,136
Expenses$1,279,948
Net Income-$22,812
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,195,924
Liabilities
$33,224
Net assets
$1,162,700
Revenue
$1,257,136
Expenses
$1,279,948
Net income
-$22,812
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.16$1.26$1.28$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.22$0.04$1.19$1.24$1.17$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.11$1.11$0.97$0.96$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$1.08$0.68$0.40
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.06$0.69$0.81$0.66$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.09$0.54$0.70$0.64$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.10$0.48$0.65$0.59$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.11$0.42$0.62$0.54$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.13$0.34$0.55$0.50$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.14$0.29$0.52$0.49$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.26$0.49$0.48$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.17$0.25$0.50$0.48$0.03
2012Summary only. Only limited summary data is available for this year.$0.39$0.17$0.22$0.50$0.52$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.19$0.24$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.23$0.23$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$1,257,136
Mission and Program Overview

Mission

The center was created for the purpose of establishing, maintaining and operating a day nursery for children in need of temporary care because of working parents and parents who are financially unable to provide for other care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$572,551$545,499▼ $27,052
Savings and Temporary Cash Investments$533,528$524,658▼ $8,870
Pledges and Grants Receivable$66,082$93,650▲ $27,568
Accounts Receivable$33,997$21,767▼ $12,230
Cash and Non-Interest-Bearing Accounts$12,432$6,826▼ $5,606
Prepaid Expenses and Deferred Charges$5,743$3,524▼ $2,219
Total Assets$1,224,333$1,195,924▼ $28,409
Liabilities
Accounts Payable and Accrued Expenses$29,432$33,224▲ $3,792
Deferred Revenue$9,389--
Total Liabilities$38,821$33,224▼ $5,597
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,185,512$1,162,700▼ $22,812
Total Net Assets Fund Balance$1,185,512$1,162,700▼ $22,812
Total Liabilities and Net Assets / Fund Balance$1,224,333$1,195,924▼ $28,409

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$367,626$200,323$567,949
Equipment$76,284$87,508$163,792
Buildings$39,489$49,916$89,405
Land$62,100-$62,100
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleBaseTotal
Sandy TeagueTreasurer$50,503$50,503

Board Members and Trustees

NameTitle
Brea RobertsPresident
Tammy BurtonExecutive Di
Amanda DavenportMember
Deone MearsMember
Mariah GoldenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$826,203
Program Service Revenue
$429,214
Investment Income
$1,719
Other Revenue
$0
All Other Contributions
$1,325
Change in Net Assets
$-22,812

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,257,136
Total Revenue per Audited Statements
$1,257,136
Total Revenue per Form 990
$1,257,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$912,105
Other Expenses$367,843
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,755$119,780-$798,535
Occupancy$62,462$15,616-$78,078
Payroll Taxes$53,607$9,460-$63,067
Current Officers, Directors, Trustees, and Key Employees$42,928$7,575-$50,503
Depreciation Depletion$22,120$5,530-$27,650
All Other Expenses$4,265$12,936-$17,201
Insurance$13,373$3,343-$16,716
Fees for Services Accounting-$13,063-$13,063
Other Expenses$8,816$14,147-$8,816
Office Expenses-$2,062-$2,062
Advertising-$45-$45
Total Functional Expenses$1,075,535$204,413$0$1,279,948

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,279,948
Total Expenses per Audited Statements$1,279,948
Total Expenses per Form 990$1,279,948
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
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
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

Form 990, Page 6, Part VI, Line 11B

“Draft copy of form 990 provided to the board for review before filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are available upon request in person at the organization's office in kingsport, tn.”

Filing and Contact Details

Filer

Filer Name
Kingsport Child Development Center
EIN
62-0589740
Phone
4233924675
Address
PO BOX 2304, KINGSPORT, TN 37662

Signing Officer

Name
Tammy Burton
Title
Executive Director
Phone
4233924675
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Burton
Formed
1963
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
52

Preparer

Firm
Clearpoint Cpas Pc
Address
204 LYNN GARDEN DR, KINGSPORT, TN 37662
Preparer
Forooz G Smalley
Phone
4232464062
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The center was created for the purpose of establishing, maintaining and operating a day nursery for children in need of temporary care because of working parents and parents who are financially unable to provide for other care.”

Form 990, Page 2, Part III, Line 4D

“The center was created for the purpose of establishing, maintaining and operating a day nursery for children in need of temporary care because of working parents and parents who are financially unable to provide for other care.”

Raw XML Appendix372 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029432
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt033224
IRS990/AccountsReceivableGrp/BOYAmt033997
IRS990/AccountsReceivableGrp/EOYAmt021767
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt045
IRS990/AdvertisingGrp/TotalAmt045
IRS990/AllOtherContributionsAmt01325
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt012936
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04265
IRS990/AllOtherExpensesGrp/TotalAmt017201
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SANDY TEAGUE
IRS990/BooksInCareOfDetail/PhoneNum04233924675
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0118 CLAY STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0KINGSPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037660
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt012432
IRS990/CashNonInterestBearingGrp/EOYAmt06826
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt07575
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt042928
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt050503
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0826203
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01719
IRS990/CYOtherExpensesAmt0367843
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0429214
IRS990/CYRevenuesLessExpensesAmt0-22812
IRS990/CYSalariesCompEmpBnftPaidAmt0912105
IRS990/CYTotalExpensesAmt01279948
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01257136
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt09389
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05530
IRS990/DepreciationDepletionGrp/ProgramServicesAmt022120
IRS990/DepreciationDepletionGrp/TotalAmt027650
IRS990/Desc0THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt052
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01075535
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt0112667
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013063
IRS990/FeesForServicesAccountingGrp/TotalAmt013063
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0SANDY TEAGUE
IRS990/Form990PartVIISectionAGrp/PersonNm1TAMMY BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm2AMANDA DAVENPORT
IRS990/Form990PartVIISectionAGrp/PersonNm3MARIAH GOLDEN
IRS990/Form990PartVIISectionAGrp/PersonNm4DEONE MEARS
IRS990/Form990PartVIISectionAGrp/PersonNm5BREA ROBERTS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt050503
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01963
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0712211
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01257136
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03343
IRS990/InsuranceGrp/ProgramServicesAmt013373
IRS990/InsuranceGrp/TotalAmt016716
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01719
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01719
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0337747
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0572551
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0545499
IRS990/LandBldgEquipCostOrOtherBssAmt0883246
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01185512
IRS990/NetAssetsOrFundBalancesEOYAmt01162700
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01185512
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01162700
IRS990/NoncashContributionsAmt01300
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015616
IRS990/OccupancyGrp/ProgramServicesAmt062462
IRS990/OccupancyGrp/TotalAmt078078
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02062
IRS990/OfficeExpensesGrp/TotalAmt02062
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0856
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114147
IRS990/OtherExpensesGrp/ProgramServicesAmt0162947
IRS990/OtherExpensesGrp/ProgramServicesAmt126262
IRS990/OtherExpensesGrp/ProgramServicesAmt28816
IRS990/OtherExpensesGrp/TotalAmt0162947
IRS990/OtherExpensesGrp/TotalAmt127118
IRS990/OtherExpensesGrp/TotalAmt214147
IRS990/OtherExpensesGrp/TotalAmt38816
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0119780
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0678755
IRS990/OtherSalariesAndWagesGrp/TotalAmt0798535
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09460
IRS990/PayrollTaxesGrp/ProgramServicesAmt053607
IRS990/PayrollTaxesGrp/TotalAmt063067
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt066082
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt093650
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05743
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03524
IRS990/PrincipalOfficerNm0TAMMY BURTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PARENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1SUPPLY FEES
IRS990/ProgramServiceRevenueGrp/Desc2REGISTERATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0425014
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0425014
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2690
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0834413
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01453
IRS990/PYOtherExpensesAmt0328685
IRS990/PYProgramServiceRevenueAmt0404214
IRS990/PYRevenuesLessExpensesAmt074949
IRS990/PYSalariesCompEmpBnftPaidAmt0836446
IRS990/PYTotalExpensesAmt01165131
IRS990/PYTotalRevenueAmt01240080
IRS990/ReconcilationRevenueExpnssAmt0-22812
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0429214
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0533528
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0524658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0826203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0834413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0973303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0975692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0728211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04337822
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01504
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01504
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01294362
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt04337822
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0826203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0834413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0973303
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0975692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0728211
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04337822
IRS990ScheduleA/TotalSupportAmt04339326
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt039489
IRS990ScheduleD/BuildingsGrp/DepreciationAmt049916
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt089405
IRS990ScheduleD/EquipmentGrp/BookValueAmt076284
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087508
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163792
IRS990ScheduleD/ExpensesSubtotalAmt01279948
IRS990ScheduleD/LandGrp/BookValueAmt062100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062100
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0367626
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0200323
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0567949
IRS990ScheduleD/RevenueSubtotalAmt01257136
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545499
IRS990ScheduleD/TotalExpensesPerForm990Amt01279948
IRS990ScheduleD/TotalRevenuePerForm990Amt01257136
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01257136
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01279948
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER WAS CREATED FOR THE PURPOSE OF ESTABLISHING, MAINTAINING AND OPERATING A DAY NURSERY FOR CHILDREN IN NEED OF TEMPORARY CARE BECAUSE OF WORKING PARENTS AND PARENTS WHO ARE FINANCIALLY UNABLE TO PROVIDE FOR OTHER CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRAFT COPY OF FORM 990 PROVIDED TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST IN PERSON AT THE ORGANIZATION'S OFFICE IN KINGSPORT, TN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01224333
IRS990/TotalAssetsEOYAmt01195924
IRS990/TotalAssetsGrp/BOYAmt01224333
IRS990/TotalAssetsGrp/EOYAmt01195924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0826203
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0204413
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01075535
IRS990/TotalFunctionalExpensesGrp/TotalAmt01279948
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038821
IRS990/TotalLiabilitiesEOYAmt033224
IRS990/TotalLiabilitiesGrp/BOYAmt038821
IRS990/TotalLiabilitiesGrp/EOYAmt033224
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01185512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01162700
IRS990/TotalProgramServiceExpensesAmt01075535
IRS990/TotalProgramServiceRevenueAmt0429214
IRS990/TotalReportableCompFromOrgAmt050503
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0430933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01257136
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01224333
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01195924
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0118 CLAY STREET
IRS990/USAddress/CityNm0KINGSPORT
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037660
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.KPTKIDS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY BURTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04233924675
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KINGSPORT CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0KING
ReturnHeader/Filer/EIN0620589740
ReturnHeader/Filer/PhoneNum04233924675
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2304
ReturnHeader/Filer/USAddress/CityNm0KINGSPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037662
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0332416013
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLEARPOINT CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0204 LYNN GARDEN DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KINGSPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037662
ReturnHeader/PreparerPersonGrp/PhoneNum04232464062
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FOROOZ G SMALLEY
ReturnHeader/ReturnTs02025-11-17T16:25:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.