Civic Intelligence

Child Development Services of Fremont County

990 • Fiscal year 2014 • EIN 83-0239955

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 12, 2015

PO Box 593Lander, WY 82520-0593

(307) 332-5508

Siviq Scores

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

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

62nd percentile

$83,537

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

-1.0%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,259,163

Down $55,519 (-2.4%) from 2013

Net Assets

Down

$2,095,185

Down $64,521 (-3.0%) from 2013

Liabilities

Up

$163,978

Up $9,002 (+5.8%) from 2013

Revenue

Down

$3,111,459

Down $30,089 (-1.0%) from 2013

Expenses

Up

$3,201,491

Up $57,312 (+1.8%) from 2013

Net Income

Down

-$90,032

Down $87,401 (-3322%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,502,845Liabilities 2010: $75,617Net Assets 2010: $1,427,2282010Assets 2011: $1,902,929Liabilities 2011: $161,930Net Assets 2011: $1,740,9992011Assets 2012: $2,299,941Liabilities 2012: $137,604Net Assets 2012: $2,162,3372012Assets 2013: $2,314,682Liabilities 2013: $154,976Net Assets 2013: $2,159,7062013Assets 2014: $2,259,163Liabilities 2014: $163,978Net Assets 2014: $2,095,1852014Assets 2015: $2,193,311Liabilities 2015: $142,459Net Assets 2015: $2,050,8522015Assets 2016: $2,314,630Liabilities 2016: $121,728Net Assets 2016: $2,192,9022016Assets 2017: $2,296,840Liabilities 2017: $102,437Net Assets 2017: $2,194,4032017Assets 2018: $2,973,021Liabilities 2018: $86,935Net Assets 2018: $2,886,0862018Assets 2019: $3,058,401Liabilities 2019: $86,964Net Assets 2019: $2,971,4372019Assets 2020: $3,480,460Liabilities 2020: $465,165Net Assets 2020: $3,015,2952020Assets 2021: $3,374,007Liabilities 2021: $74,947Net Assets 2021: $3,299,0602021Assets 2022: $3,462,995Liabilities 2022: $68,210Net Assets 2022: $3,394,7852022Assets 2023: $3,166,128Liabilities 2023: $36,881Net Assets 2023: $3,129,2472023Assets 2024: $3,011,684Liabilities 2024: $108,058Net Assets 2024: $2,903,6262024

Highlighted filing

2014

Assets$2,259,163
Liabilities$163,978
Net Assets$2,095,185

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,894,5372010Revenue 2011: $3,344,256Expenses 2011: $3,030,485Net Income 2011: $313,7712011Expenses 2012: $3,049,5202012Revenue 2013: $3,141,548Expenses 2013: $3,144,179Net Income 2013: -$2,6312013Revenue 2014: $3,111,459Expenses 2014: $3,201,491Net Income 2014: -$90,0322014Revenue 2015: $3,326,695Expenses 2015: $3,383,928Net Income 2015: -$57,2332015Revenue 2016: $3,693,439Expenses 2016: $3,551,389Net Income 2016: $142,0502016Revenue 2017: $3,419,735Expenses 2017: $3,418,234Net Income 2017: $1,5012017Revenue 2018: $3,425,727Expenses 2018: $3,436,544Net Income 2018: -$10,8172018Revenue 2019: $3,566,182Expenses 2019: $3,485,165Net Income 2019: $81,0172019Revenue 2020: $3,177,654Expenses 2020: $3,133,796Net Income 2020: $43,8582020Revenue 2021: $3,424,814Expenses 2021: $3,141,049Net Income 2021: $283,7652021Revenue 2022: $3,109,282Expenses 2022: $3,013,557Net Income 2022: $95,7252022Revenue 2023: $3,329,557Expenses 2023: $3,595,095Net Income 2023: -$265,5382023Revenue 2024: $2,886,661Expenses 2024: $3,112,282Net Income 2024: -$225,6212024

Highlighted filing

2014

Revenue$3,111,459
Expenses$3,201,491
Net Income-$90,032
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 12, 2015
Return Version
2013v4.0
Gross Receipts
$3,111,897
Mission and Program Overview

Mission

To partner with families, meeting the educational and developmental needs of children birth through five. The institution is an equal opportunity provider.

Early Intervention Programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,598,306$1,555,837▼ $42,469
Savings and Temporary Cash Investments$410,116$395,545▼ $14,571
Cash and Non-Interest-Bearing Accounts$267,263$205,592▼ $61,671
Pledges and Grants Receivable$16,560$53,037▲ $36,477
Prepaid Expenses and Deferred Charges$12,218$24,618▲ $12,400
Accounts Receivable$9,130$22,492▲ $13,362
Total Assets$2,314,682$2,259,163▼ $55,519
Other Assets Total$1,089$2,042▲ $953
Liabilities
Accounts Payable and Accrued Expenses$97,695$94,126▼ $3,569
Mortgage Notes Payable Secured by Investment Property$57,281$45,852▼ $11,429
Deferred Revenue-$24,000-
Total Liabilities$154,976$163,978▲ $9,002
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,263,566$1,215,259▼ $48,307
Unrestricted Net Assets$896,140$879,926▼ $16,214
Total Net Assets Fund Balance$2,159,706$2,095,185▼ $64,521
Total Liabilities and Net Assets / Fund Balance$2,314,682$2,259,163▼ $55,519

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,295,788$308,608$1,604,396
Equipment$125,093$857,189$982,282
Land$134,956-$134,956
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori MorrowExecutive DirectorFT$83,537$83,537

Board Members and Trustees

NameTitle
Beth JohnsonBoard Chair
Karen HarmsBoard Vice Chair/Treasurer
Curt CollinsBoard Secretary
Cheryl OggMember
Christina HicksMember
Donna HaysMember
Kathy ParkerMember
Revenue and Support

Revenue Composition

Contributions and Grants
$431,657
Program Service Revenue
$2,674,367
Investment Income
$2,475
Other Revenue
$2,960
All Other Contributions
$2,745
Change in Net Assets
$-90,032

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,111,897
Revenue Not Reported on Financial Statements
$-438
Revenue Not Reported on Form 990
$86,375
Other Revenue Adjustments
$-438
Total Revenue per Audited Statements
$3,198,272
Total Revenue per Form 990
$3,111,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,726,630
Other Expenses$474,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,911,846$136,473-$2,048,319
Other Employee Benefits$617,814$60,497-$678,311
Depreciation Depletion$82,154$14,498-$96,652
All Other Expenses$53,786$7,193-$60,979
Travel$47,645$599-$48,244
Insurance$39,699$3,460-$43,159
Fees for Services Accounting$33,617$5,932-$39,549
Occupancy$30,369$3,091-$33,460
Other Expenses$21,406$3,533-$21,406
Advertising$1,531--$1,531
Interest-$1,071-$1,071
Total Functional Expenses$2,955,071$246,420$0$3,201,491

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,262,793
Expenses per Audited Statements$3,201,491
Total Expenses per Form 990$3,201,491
Expenses Not Reported on Form 990$61,302
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,398
Fundraising Direct Expenses$438
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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 11

The Board of Directors is given a draft of the 990 at the same time they are presented with the audit report.

Form 990, Part VI, Section B, line 15

Salaries are determined by the Board of Directors and documented in the board minutes. A preliminary budget is presented to the board along with options of what staff raises and benefits would cost the organization and the board then determines salaries and benefits to be offered. The board will also be given stats regarding what other school districts are paying their personnel, as well as other competing agencies.

Form 990, Part VI, Section C, line 19

The organization's policies and Form 990 are available upon request. These documents are maintained on the organization's server and available at each center location. They may be viewed at the location, printed or emailed out to those individuals wishing to view them.

Filing and Contact Details

Filer

EIN
83-0239955
Phone
3073325508

Signing Officer

Name
Lori Morrow
Title
Executive Director
Phone
3073325508
Signed
2015-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Morrow
Formed
1978
Legal Domicile
Wy
Voting Board Members
7
Independent Board Members
7
Employees
87
Volunteers
0

Preparer

Preparer
Roxy L Skogen CPA
Phone
3072345395
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Donated capital assets 25,511.

Form 990, Part XII, line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

Special Event Expenses netted with income

Part XII, Line 2D - Other Adjustments:

Special Event Expenses netted with income

Raw XML AppendixShowing 400 of 420 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt097695
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt094126
IRS990/AccountsReceivableGrp/BOYAmt09130
IRS990/AccountsReceivableGrp/EOYAmt022492
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Early Intervention Programs
IRS990/AdvertisingGrp/ProgramServicesAmt01531
IRS990/AdvertisingGrp/TotalAmt01531
IRS990/AllOtherContributionsAmt02745
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07193
IRS990/AllOtherExpensesGrp/ProgramServicesAmt053786
IRS990/AllOtherExpensesGrp/TotalAmt060979
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Child Development Services of Fremo
IRS990/BooksInCareOfDetail/PhoneNum03073325508
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO Box 593
IRS990/BooksInCareOfDetail/USAddress/City0Lander
IRS990/BooksInCareOfDetail/USAddress/State0WY
IRS990/BooksInCareOfDetail/USAddress/ZIPCode0825200593
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0267263
IRS990/CashNonInterestBearingGrp/EOYAmt0205592
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0431657
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02475
IRS990/CYOtherExpensesAmt0474861
IRS990/CYOtherRevenueAmt02960
IRS990/CYProgramServiceRevenueAmt02674367
IRS990/CYRevenuesLessExpensesAmt0-90032
IRS990/CYSalariesCompEmpBnftPaidAmt02726630
IRS990/CYTotalExpensesAmt03201491
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03111459
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/EOYAmt024000
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014498
IRS990/DepreciationDepletionGrp/ProgramServicesAmt082154
IRS990/DepreciationDepletionGrp/TotalAmt096652
IRS990/Desc0Child Development Services - Designed to provide screening evaluations, education, training, therapeutic services, and rehabilitative services and growth opportunities for children with disabilities.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt087
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02955071
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05932
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt033617
IRS990/FeesForServicesAccountingGrp/TotalAmt039549
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Christina Hicks
IRS990/Form990PartVIISectionAGrp/PersonNm1Cheryl Ogg
IRS990/Form990PartVIISectionAGrp/PersonNm2Kathy Parker
IRS990/Form990PartVIISectionAGrp/PersonNm3Donna Hays
IRS990/Form990PartVIISectionAGrp/PersonNm4Lori Morrow
IRS990/Form990PartVIISectionAGrp/PersonNm5Beth Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm6Curt Collins
IRS990/Form990PartVIISectionAGrp/PersonNm7Karen Harms
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt483537
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Vice Chair/Treasurer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt0438
IRS990/FundraisingGrossIncomeAmt03398
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0428912
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03111897
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03460
IRS990/InsuranceGrp/ProgramServicesAmt039699
IRS990/InsuranceGrp/TotalAmt043159
IRS990/InterestGrp/ManagementAndGeneralAmt01071
IRS990/InterestGrp/TotalAmt01071
IRS990/InvestmentIncomeGrp/ExclusionAmt02475
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02475
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01165797
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01598306
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01555837
IRS990/LandBldgEquipCostOrOtherBssAmt02721634
IRS990/LegalDomicileStateCd0WY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Child Development Center exists to provide premier, family-focused, developmentally appropriate services for children birth through age five.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt057281
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt045852
IRS990/NetAssetsOrFundBalancesBOYAmt02159706
IRS990/NetAssetsOrFundBalancesEOYAmt02095185
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02960
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02960
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03091
IRS990/OccupancyGrp/ProgramServicesAmt030369
IRS990/OccupancyGrp/TotalAmt033460
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01089
IRS990/OtherAssetsTotalGrp/EOYAmt02042
IRS990/OtherChangesInNetAssetsAmt025511
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt060497
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0617814
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0678311
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Maintenance
IRS990/OtherExpensesGrp/Desc3Inservice
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05633
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14440
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23533
IRS990/OtherExpensesGrp/ProgramServicesAmt066812
IRS990/OtherExpensesGrp/ProgramServicesAmt128373
IRS990/OtherExpensesGrp/ProgramServicesAmt220019
IRS990/OtherExpensesGrp/ProgramServicesAmt321406
IRS990/OtherExpensesGrp/TotalAmt072445
IRS990/OtherExpensesGrp/TotalAmt132813
IRS990/OtherExpensesGrp/TotalAmt223552
IRS990/OtherExpensesGrp/TotalAmt321406
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0136473
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01911846
IRS990/OtherSalariesAndWagesGrp/TotalAmt02048319
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt016560
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt053037
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012218
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024618
IRS990/PrincipalOfficerNm0Lori Morrow
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0Wyoming Dev Disabled
IRS990/ProgramServiceRevenueGrp/Desc1Medicaid Reimbursement
IRS990/ProgramServiceRevenueGrp/Desc2Preschool
IRS990/ProgramServiceRevenueGrp/Desc3Screening contract
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02418757
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1193667
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239851
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt322092
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02418757
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1193667
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239851
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322092
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0388039
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03197
IRS990/PYOtherExpensesAmt0500305
IRS990/PYOtherRevenueAmt046835
IRS990/PYProgramServiceRevenueAmt02703477
IRS990/PYRevenuesLessExpensesAmt0-2631
IRS990/PYSalariesCompEmpBnftPaidAmt02643874
IRS990/PYTotalExpensesAmt03144179
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03141548
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-90032
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02674367
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0410116
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0395545
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01295788
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0308608
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01604396
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt086375
IRS990ScheduleD/DonatedServicesUseFcltsAmt060864
IRS990ScheduleD/EquipmentGrp/BookValueAmt0125093
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0857189
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0982282
IRS990ScheduleD/ExpensesNotReportedAmt061302
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03201491
IRS990ScheduleD/LandGrp/BookValueAmt0134956
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0134956
IRS990ScheduleD/OtherExpensesIncludedAmt0438
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-438
IRS990ScheduleD/RevenueNotReportedAmt086375
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-438
IRS990ScheduleD/RevenueSubtotalAmt03111897
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Special Event Expenses netted with income
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Special Event Expenses netted with income
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01555837
IRS990ScheduleD/TotalExpensesPerForm990Amt03201491
IRS990ScheduleD/TotalRevenuePerForm990Amt03111459
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03198272
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03262793
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0All documents indicate the nondiscrimination policy and availability of the program to all.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The School receives federal assistance in the form of grants and state contracts.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors is given a draft of the 990 at the same time they are presented with the audit report.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Salaries are determined by the Board of Directors and documented in the board minutes. A preliminary budget is presented to the board along with options of what staff raises and benefits would cost the organization and the board then determines salaries and benefits to be offered. The board will also be given stats regarding what other school districts are paying their personnel, as well as other competing agencies.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's policies and Form 990 are available upon request. These documents are maintained on the organization's server and available at each center location. They may be viewed at the location, printed or emailed out to those individuals wishing to view them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Donated capital assets 25,511.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, line 2c
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01263566
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01215259
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02314682
IRS990/TotalAssetsEOYAmt02259163
IRS990/TotalAssetsGrp/BOYAmt02314682
IRS990/TotalAssetsGrp/EOYAmt02259163
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0431657
IRS990/TotalEmployeeCnt087
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246420
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02955071
IRS990/TotalFunctionalExpensesGrp/TotalAmt03201491
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154976
IRS990/TotalLiabilitiesEOYAmt0163978
IRS990/TotalLiabilitiesGrp/BOYAmt0154976
IRS990/TotalLiabilitiesGrp/EOYAmt0163978
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02159706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02095185
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02955071
IRS990/TotalProgramServiceRevenueAmt02674367
IRS990/TotalReportableCompFromOrgAmt083537
IRS990/TotalRevenueGrp/ExclusionAmt05435
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02674367
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03111459
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02314682
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02259163
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0599
IRS990/TravelGrp/ProgramServicesAmt047645
IRS990/TravelGrp/TotalAmt048244
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0896140
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0879926
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO Box 593
IRS990/USAddress/City0Lander
IRS990/USAddress/State0WY
IRS990/USAddress/ZIPCode0825200593
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lori Morrow
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03073325508
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Child Development Services of Fremont County

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.01$0.11$2.90$2.89$3.11$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.04$3.13$3.33$3.60$0.27
2022Detailed filing. Detailed filing data is available for this year.$3.46$0.07$3.39$3.11$3.01$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.07$3.30$3.42$3.14$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.48$0.47$3.02$3.18$3.13$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.06$0.09$2.97$3.57$3.49$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.97$0.09$2.89$3.43$3.44$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.30$0.10$2.19$3.42$3.42$0.00
2016Summary only. Only limited summary data is available for this year.$2.31$0.12$2.19$3.69$3.55$0.14
2015Summary only. Only limited summary data is available for this year.$2.19$0.14$2.05$3.33$3.38$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.26$0.16$2.10$3.11$3.20$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.15$2.16$3.14$3.14$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.14$2.16$3.05
2011Summary only. Only limited summary data is available for this year.$1.90$0.16$1.74$3.34$3.03$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.08$1.43$2.89