Civic Intelligence

Martha B Gudelsky Child Development Center Inc.

990 • Fiscal year 2024 • EIN 81-0840521

Jan 01, 2024 to Dec 31, 2024 • Filed on May 27, 2025

11900 Tech RdSilver Spring, MD 20904

(301) 622-0100

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

97th percentile

85%

Higher net margin than 97% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-13%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,102,802

Up $2,151,550 (+11%) from 2023

Net Assets

Up

$22,102,802

Up $2,167,567 (+11%) from 2023

Liabilities

Down

$0

Down $16,017 (-100%) from 2023

Revenue

Down

$2,711,084

Down $413,300 (-13%) from 2023

Expenses

Up

$416,913

Up $416,913 from 2023

Net Income

Down

$2,294,171

Down $830,213 (-27%) from 2023

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2016: $2,143,625Liabilities 2016: $0Net Assets 2016: $2,143,6252016Assets 2017: $4,162,745Liabilities 2017: $1,300Net Assets 2017: $4,161,4452017Assets 2018: $7,313,680Liabilities 2018: $0Net Assets 2018: $7,313,6802018Assets 2019: $10,463,665Liabilities 2019: $0Net Assets 2019: $10,463,6652019Assets 2020: $12,252,023Liabilities 2020: $0Net Assets 2020: $12,252,0232020Assets 2021: $14,378,697Liabilities 2021: $0Net Assets 2021: $14,378,6972021Assets 2022: $16,684,128Liabilities 2022: $0Net Assets 2022: $16,684,1282022Assets 2023: $19,951,252Liabilities 2023: $16,017Net Assets 2023: $19,935,2352023Assets 2024: $22,102,802Liabilities 2024: $0Net Assets 2024: $22,102,8022024Assets 2025: $20,974,025Liabilities 2025: $81,121Net Assets 2025: $20,892,9042025

Highlighted filing

2024

Assets$22,102,802
Liabilities$0
Net Assets$22,102,802

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2016: $2,145,000Expenses 2016: $2,501,375Net Income 2016: -$356,3752016Revenue 2017: $2,020,000Expenses 2017: $2,180Net Income 2017: $2,017,8202017Revenue 2018: $3,150,935Expenses 2018: $0Net Income 2018: $3,150,9352018Revenue 2019: $3,149,992Expenses 2019: $0Net Income 2019: $3,149,9922019Revenue 2020: $1,788,358Expenses 2020: $0Net Income 2020: $1,788,3582020Revenue 2021: $2,126,674Expenses 2021: $0Net Income 2021: $2,126,6742021Revenue 2022: $2,305,430Expenses 2022: $0Net Income 2022: $2,305,4302022Revenue 2023: $3,124,384Expenses 2023: $0Net Income 2023: $3,124,3842023Revenue 2024: $2,711,084Expenses 2024: $416,913Net Income 2024: $2,294,1712024Revenue 2025: $201,412Expenses 2025: $1,411,310Net Income 2025: -$1,209,8982025

Highlighted filing

2024

Revenue$2,711,084
Expenses$416,913
Net Income$2,294,171
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 27, 2025
Return Version
2024v5.1
Gross Receipts
$9,211,094
Mission and Program Overview

Mission

To organize, operate, manage, and maintain one or more child care facilities and/or inter-generational enrichment facilities which offer quality child development and enrichment programs, inter-generational enrichment programs, and/or other family enrichment programs, primarily serving children and families of low and moderate socio-economic means.

To organize, operate, manage, and maintain one or more child care facilities and/or inter-generational enrichment facilities, which offer quality child development and enrichment programs, inter-generational enrichment programs, and/or other family enrichment programs, primarily serving children and families of low and moderate socio-economic means, and in order to accomplish this role purpose of the corporation, it engages with, and provides the financial support to, centronia, a section 501(c) (3) and 509 a (2) public charity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$11,667,273▲ $11,667,273
Savings and Temporary Cash Investments$16,184,841$10,410,642▼ $5,774,199
Accounts Receivable$34,600$24,887▼ $9,713
Total Assets$19,951,252$22,102,802▲ $2,151,550
Other Assets Total$3,731,811$0▼ $3,731,811
Liabilities
Accounts Payable and Accrued Expenses$16,017$0▼ $16,017
Total Liabilities$16,017$0▼ $16,017
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,935,235$22,102,802▲ $2,167,567
Total Net Assets Fund Balance$19,935,235$22,102,802▲ $2,167,567
Total Liabilities and Net Assets / Fund Balance$19,951,252$22,102,802▲ $2,151,550

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,667,273$125,996$11,793,269
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rita G ReginoPresident
Rolfe GudelskyDirector
Myrna PeraltaDirector, Exec VP
Herlene NaglerSecretary
Rick DavidTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000,000
Program Service Revenue
$0
Investment Income
$711,084
Other Revenue
$0
Change in Net Assets
$2,294,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$287,887
Other Expenses$129,026
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$287,887--$287,887
Depreciation Depletion-$125,996-$125,996
Other Expenses-$3,030-$3,030
Total Functional Expenses$287,887$129,026$0$416,913
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Centronia IncWashington, DC-First Three Months of Operating Expenses$287,887
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
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, Part VI, Section A, Line 2

Related party information among officers: rita g regino - president rolfe gudelsky - director (nephew of the president)

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990 tax return reviewed by the board prior to filing.

Form 990, Part VI, Section C, Line 19

Governing documents and tax return are available to interested parties upon request

Filing and Contact Details

Filer

Filer Name
Martha Gudelsky Child Development
EIN
81-0840521
Phone
3016220100
Address
11900 TECH RD, SILVER SPRING, MD 20904
Doing Business As
Martha Gudelsky Child Development Center

Signing Officer

Name
Rita G Regino
Title
President
Phone
3016220100
Signed
2025-05-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rita G Regino
Formed
2015
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Uhy Advisors Mid-atlantic Inc
Address
8601 ROBERT FULTON DRIVE SUITE 210, COLUMBIA, MD 21046
Preparer
Katsiaryna Vasiliev
Phone
4107205220
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE RELATIONSHIP BETWEEN MARTHA GUDELSKY CHILD DEVELOPMENT CENTER ("CENTER") AND CENTRONIA ESTABLISHES THAT THE SUPPORTING AND SUPPORTED ORGANIZATIONS ARE INTER-CONNECTED AND HAVE COMMON MANAGEMENT THROUGH MYRNA PERALTA, WHO IS A PRESIDENT, CHIEF EXECUTIVE OFFICER AND A BOARD MEMBER OF CENTRONIA, AND ALSO A BOARD MEMBER AND OFFICER OF THE CENTER, WHO DEVOTES SIGNIFICANT HOURS EACH WEEK TO THE CENTER THAT IS BEING MANAGED BY CENTRONIA. THE CENTER COULD NOT FUNCTION IN THE FULFILLMENT OF ITS "SOLE PURPOSE" TO PROVIDE THE EDUCATIONAL PROGRAMING TO THE CHILDREN OF LOW AND MODERATE INCOME PARENTS WITHOUT MANAGEMENT PROVIDED BY CENTRONIA AND THE ROLE THAT THE MYRNA PERALTA PLAYS WITH BOTH THE SUPPORTED AND SUPPORTING ORGANIZATIONS. THE CENTER PROVIDES FINANCIAL SUPPORT TO CENTRONIA. THESE FUNDS ENABLES CENTRONIA NOT ONLY TO EXPAND ITS CHARITABLE AND EDUCATIONAL ACTIVITIES NOT ONLY FOR THE CENTER IN SILVER SPRING, MARYLAND, PURSUANT TO THE MANAGEMENT AGREEMENT, BUT ALSO, POTENTIALLY, ADDITIONAL CHILD DEVELOPMENT CENTERS, DEPENDING UPON THE SUCCESS OF THE INITIAL ONE. THUS, THE FINANCIAL SUPPORT THAT THE CENTER IS PROVIDING TO CENTRONIA IS OF MUCH GREATER SIGNIFICANCE BECAUSE IT IS ENABLING CENTRONIA TO EXPAND IT CHARITABLE AND EDUCATIONAL ACTIVITIES, INCLUDING MANAGING AND OPERATING AN ADDITIONAL CHILD DEVELOPMENT CENTER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE CENTER PROVIDES QUALITY LEARNING PROGRAMS FOR CHILDREN AGES 0 TO 5. IT IS THE PHILOSOPHY OF THE CENTER THAT CHILDREN THRIVE WHEN THEY ARE SUPPORTED IN ALL DOMAINS OF GROWTH AND LEARNING. THE CENTER FACILITATES THE INTELLECTUAL AND SOCIAL DEVELOPMENT OF THE CHILDREN THROUGH ALL AGE APPROPRIATE LEARNING DOMAINS INCLUDING THE ARTS, READING, NUMBERS SKILLS, AND SCIENCE AND NATURE. IN ADDITION TO DEVELOPING SOCIAL AND INTELLECTUAL SKILLS, THE CENTER INTEGRATES HEALTH AND WELLNESS PRACTICES INTO THE LEARNING EXPERIENCE. CENTER IS A SUPPORTING ORGANIZATION TO CENTRONIA, A PUBLIC SECTION 501(C)(3) ORGANIZATION. THE CENTER IS SUPERVISED IN CONNECTION WITH CENTRONIA'S MANAGEMENT OF THE CENTER PURSUANT TO A DETAILED MANAGEMENT AGREEMENT. THE AGREEMENT DESCRIBES CENTER'S FINANCIAL COMMITMENT AND HOW THE FACILITY WILL BE MANAGED AND OPERATED. THIS IS A BLUE PRINT FOR FUTURE FACILITIES THAT WILL BE SUPPORTED BY THE CENTER AND OPERATED AND MANAGED BY CENTRONIA. THE FINANCIAL SUPPORT PROVIDED BY CENTER WILL ENABLE CENTRONIA TO EXPAND ITS CURRENT FIVE SITES TO THE ADDITIONAL ONE AT CENTER. IT IS CONTEMPLATED THAT CENTER WILL PROVIDE FUTURE SUPPORT TO CENTRONIA SO THAT IT WILL BE ABLE TO INCREASE THE NUMBER OF SITES THAT IT IS ABLE TO MANAGE AND OPERATE IN THE NAME OF THE MARTHA GUDELSKY CHILD DEVELOPMENT CENTER. MYRNA PERALTA, A DIRECTOR AND VICE PRESIDENT OF THE CENTER AS WELL AS THE CEO OF CENTRONIA IS SUPERVISING THE CENTER ON BEHALF OF BOTH CENTER AND CENTRONIA. MYRNA PERALTA WILL WORK CLOSELY WITH THE CENTRONIA WHICH OPERATE AND CONTROL THE CENTER AND THE CENTER'S BOARD. THE CENTER IS COMMITTED TO MONTGOMERY COUNTY TO HAVE AT LEAST 120 CHILDREN. CENTRONIA HAS MORE THAN 30 YEARS' EXPERIENCE AS AN EARLY CHILDHOOD EDUCATION AND FAMILY SERVICES CENTER IN MARYLAND AND THE DISTRICT OF COLUMBIA. CENTRONIA IS A NATIONALLY RECOGNIZED LEADER AND EARLY CHILDHOOD EDUCATION AND FAMILY SERVICE, AND ITS PHILOSOPHY AND SERVICE PROFILE ALIGNS CLOSELY WITH THE VISION OF THE MARTHA GUDELSKY CHILD DEVELOPMENT CENTER. ADMISSION TO CENTRONIA IS OPEN TO THE PUBLIC. CENTRONIA SERVES PRIMARILY CHILDREN OF LOW-INCOME FAMILIES, WITH MORE THAN 80% ELIGIBLE FOR FREE AND REDUCED LUNCHES UNDER FEDERAL GUIDELINES. IT CURRENTLY ENROLLS MORE THAN 800 CHILDREN AGES 0 TO 5 AT FIVE SITES IN MD AND DC. ITS FOCUS IS PROVIDING EARLY CHILDHOOD EDUCATION IN A BILINGUAL, MULTICULTURAL CONTEXT. ITS CHILDREN ARE MOSTLY FROM LOW-INCOMES SPANISH-SPEAKING IMMIGRANT FAMILIES WITH TWO WORKING PARENTS. CENTRONIA ADDRESSES A POPULATION PROFILE THAT IS PROMINENT IN MONTGORMERY COUNTY. THIS IS EXACTLY THE TYPE OF NEED THAT THE CENTER HAS BEEN FOUNDED TO ADDRESS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV SECTION D LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV SECTION E LINE 2A
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0287887
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FIRST THREE MONTHS OF OPERATING EXPENSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CENTRONIA INC
IRS990ScheduleI/RecipientTable/RecipientEIN0251689720
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01420 COLUMBIA RD NW
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RELATED PARTY INFORMATION AMONG OFFICERS: RITA G REGINO - PRESIDENT ROLFE GUDELSKY - DIRECTOR (NEPHEW OF THE PRESIDENT)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 TAX RETURN REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND TAX RETURN ARE AVAILABLE TO INTERESTED PARTIES UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATING CHILDREN AND STRENGTHENING FAMILIES, IN A MULTICULTURAL ENVIROMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
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IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/TotalVolunteersCnt00
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IRS990/VotingMembersGoverningBodyCnt05
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IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RITA G REGINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03016220100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTHA GUDELSKY CHILD DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0810840521
ReturnHeader/Filer/PhoneNum03016220100
ReturnHeader/Filer/USAddress/AddressLine1Txt011900 TECH RD
ReturnHeader/Filer/USAddress/CityNm0SILVER SPRING
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ReturnHeader/Filer/USAddress/ZIPCd020904
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260794367
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UHY ADVISORS MID-ATLANTIC INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08601 ROBERT FULTON DRIVE SUITE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021046
ReturnHeader/PreparerPersonGrp/PhoneNum04107205220
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATSIARYNA VASILIEV
ReturnHeader/ReturnTs02025-05-28T11:45:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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