Civic Intelligence

Child Development Center

990 • Fiscal year 2023 • EIN 83-0296093

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 03, 2023

345 Linden AvenueSheridan, WY 82801

(307) 672-6610

Siviq Scores

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

Liabilities / Assets

35th percentile

0.02x

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

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

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

56th percentile

7.0%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

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

Asset Growth

52nd percentile

5.1%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

30th percentile

-5.7%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Up

$3,796,434

Up $183,396 (+5.1%) from 2022

Net Assets

Up

$3,733,874

Up $140,155 (+3.9%) from 2022

Liabilities

Up

$62,560

Up $43,241 (+224%) from 2022

Revenue

Down

$1,996,759

Down $121,620 (-5.7%) from 2022

Expenses

Up

$1,856,604

Up $101,908 (+5.8%) from 2022

Net Income

Down

$140,155

Down $223,528 (-61%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,625,542Liabilities 2010: $86,706Net Assets 2010: $2,538,8362010Assets 2011: $2,884,075Liabilities 2011: $25,703Net Assets 2011: $2,858,3722011Assets 2012: $2,789,271Liabilities 2012: $15,686Net Assets 2012: $2,773,5852012Assets 2013: $2,715,252Liabilities 2013: $19,790Net Assets 2013: $2,695,4622013Assets 2014: $2,884,954Liabilities 2014: $19,392Net Assets 2014: $2,865,5622014Assets 2015: $2,855,430Liabilities 2015: $16,074Net Assets 2015: $2,839,3562015Assets 2016: $2,862,250Liabilities 2016: $16,736Net Assets 2016: $2,845,5142016Assets 2017: $2,908,150Liabilities 2017: $28,785Net Assets 2017: $2,879,3652017Assets 2018: $3,152,823Liabilities 2018: $102,796Net Assets 2018: $3,050,0272018Assets 2019: $3,193,814Liabilities 2019: $20,502Net Assets 2019: $3,173,3122019Assets 2020: $3,260,454Liabilities 2020: $34,027Net Assets 2020: $3,226,4272020Assets 2021: $3,245,797Liabilities 2021: $15,751Net Assets 2021: $3,230,0462021Assets 2022: $3,613,038Liabilities 2022: $19,319Net Assets 2022: $3,593,7192022Assets 2023: $3,796,434Liabilities 2023: $62,560Net Assets 2023: $3,733,8742023Assets 2024: $5,161,801Liabilities 2024: $119,862Net Assets 2024: $5,041,9392024

Highlighted filing

2023

Assets$3,796,434
Liabilities$62,560
Net Assets$3,733,874

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: $1,935,2902010Expenses 2011: $2,113,6012011Expenses 2012: $2,140,2622012Revenue 2013: $1,851,801Expenses 2013: $1,930,211Net Income 2013: -$78,4102013Revenue 2014: $1,955,455Expenses 2014: $1,785,933Net Income 2014: $169,5222014Revenue 2015: $1,972,140Expenses 2015: $1,998,453Net Income 2015: -$26,3132015Revenue 2016: $1,858,478Expenses 2016: $1,852,544Net Income 2016: $5,9342016Revenue 2017: $1,782,230Expenses 2017: $1,748,441Net Income 2017: $33,7892017Revenue 2018: $1,906,097Expenses 2018: $1,735,096Net Income 2018: $171,0012018Revenue 2019: $1,856,824Expenses 2019: $1,733,831Net Income 2019: $122,9932019Revenue 2020: $1,802,495Expenses 2020: $1,749,383Net Income 2020: $53,1122020Revenue 2021: $1,711,408Expenses 2021: $1,707,789Net Income 2021: $3,6192021Revenue 2022: $2,118,379Expenses 2022: $1,754,696Net Income 2022: $363,6832022Revenue 2023: $1,996,759Expenses 2023: $1,856,604Net Income 2023: $140,1552023Revenue 2024: $3,262,928Expenses 2024: $1,954,863Net Income 2024: $1,308,0652024

Highlighted filing

2023

Revenue$1,996,759
Expenses$1,856,604
Net Income$140,155
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 3, 2023
Return Version
2022v5.0
Gross Receipts
$2,000,642
Mission and Program Overview

Mission

To offer special services for children birth through 5 years of age. The team of special educators, speech/language pathologists, registered nurses and an occupational and physical therapists assess conceptual, reasoning, socialization, fine and gross motor, speech, language, hearing and self-help skills.

A nonprofit corporation providing early screening, identification, early intervention, and specialized educational services to families in seridan and johnson counties with children age birth to five with developmental needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,748,697$1,779,559▲ $30,862
Savings and Temporary Cash Investments$1,261,675$1,284,466▲ $22,791
Cash and Non-Interest-Bearing Accounts$216,809$358,965▲ $142,156
Pledges and Grants Receivable$368,152$351,675▼ $16,477
Prepaid Expenses and Deferred Charges$17,705$21,769▲ $4,064
Total Assets$3,613,038$3,796,434▲ $183,396
Liabilities
Accounts Payable and Accrued Expenses$19,319$62,560▲ $43,241
Total Liabilities$19,319$62,560▲ $43,241
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,245,786$3,517,371▲ $271,585
Net Assets With Donor Restrictions$347,933$216,503▼ $131,430
Total Net Assets Fund Balance$3,593,719$3,733,874▲ $140,155
Total Liabilities and Net Assets / Fund Balance$3,613,038$3,796,434▲ $183,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,420,567$1,036,106$2,456,673
Equipment$51,066$301,300$352,366
Land$306,596-$306,596
Other Land Buildings$1,330$25,817$27,147
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,844,353
Program Service Revenue
$132,927
Investment Income
$19,479
Other Revenue
$0
All Other Contributions
$55,756
Change in Net Assets
$140,155
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,454,902
Other Expenses$401,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,134,025--$1,134,025
Other Employee Benefits$149,960--$149,960
Depreciation Depletion$91,837--$91,837
Fees for Services Other$86,915--$86,915
Payroll Taxes$86,477--$86,477
Pension Plan Contributions$84,440--$84,440
Occupancy$71,129--$71,129
Fees for Services Accounting$12,174--$12,174
Travel$7,163--$7,163
Other Expenses$4,746--$4,746
Advertising$4,352--$4,352
Conferences and Meetings$3,517--$3,517
All Other Expenses$1,435--$1,435
Office Expenses$1,267--$1,267
Total Functional Expenses$1,856,604$0$0$1,856,604
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The tax return is presented to the executive director for review. Executive director presents the form 990 to the treasurer for review. Full board reviews, approves and acknowledges acceptance of form 990.

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

This is monitored on a case by case basis.

Form 990, Part VI, Section C, Line 19

The organization provides its governing documents, conflict of interest policy and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
Child Development Center - Region Ii
EIN
83-0296093
Phone
3076726610
Address
345 LINDEN AVENUE, SHERIDAN, WY 82801

Signing Officer

Name
Richard Destefano
Title
Treasurer
Phone
3076726610
Signed
2023-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Destefano
Formed
1991
Legal Domicile
Wy
Voting Board Members
7
Independent Board Members
7
Employees
36
Volunteers
0

Preparer

Firm
RUCKI & MARSHALL CPA'S PC
Address
109 SOUTH MAIN STREET, SHERIDAN, WY 82801
Preparer
Steven W Rucki CPA
Phone
3076746609
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01261675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01284466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01840205
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01759122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01483078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01722460
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01737439
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08542304
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt04148
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt0238755
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0242903
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023362
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0894
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05743
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011435
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011002
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052436
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0547627
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99410
IRS990ScheduleA/PublicSupportPY170Pct00.99610
IRS990ScheduleA/PublicSupportTotal170Amt08785207
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01844353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01997877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01483078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01722460
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01737439
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08785207
IRS990ScheduleA/TotalSupportAmt08837643
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01420567
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01036106
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02456673
IRS990ScheduleD/EquipmentGrp/BookValueAmt051066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0301300
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0352366
IRS990ScheduleD/LandGrp/BookValueAmt0306596
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0306596
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01330
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025817
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027147
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01779559
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS PRESENTED TO THE EXECUTIVE DIRECTOR FOR REVIEW. EXECUTIVE DIRECTOR PRESENTS THE FORM 990 TO THE TREASURER FOR REVIEW. FULL BOARD REVIEWS, APPROVES AND ACKNOWLEDGES ACCEPTANCE OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS IS MONITORED ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03613038
IRS990/TotalAssetsEOYAmt03796434
IRS990/TotalAssetsGrp/BOYAmt03613038
IRS990/TotalAssetsGrp/EOYAmt03796434
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01844353
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01856604
IRS990/TotalFunctionalExpensesGrp/TotalAmt01856604
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019319
IRS990/TotalLiabilitiesEOYAmt062560
IRS990/TotalLiabilitiesGrp/BOYAmt019319
IRS990/TotalLiabilitiesGrp/EOYAmt062560
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03593719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03733874
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01856604
IRS990/TotalProgramServiceRevenueAmt0132927
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152406
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01996759
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03613038
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03796434
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt07163
IRS990/TravelGrp/TotalAmt07163
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0345 LINDEN AVENUE
IRS990/USAddress/CityNm0SHERIDAN
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd082801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD DESTEFANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03076726610
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILD DEVELOPMENT CENTER - REGION II
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0830296093
ReturnHeader/Filer/PhoneNum03076726610
ReturnHeader/Filer/USAddress/AddressLine1Txt0345 LINDEN AVENUE
ReturnHeader/Filer/USAddress/CityNm0SHERIDAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830328254
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUCKI & MARSHALL CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0109 SOUTH MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHERIDAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082801
ReturnHeader/PreparerPersonGrp/PhoneNum03076746609
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN W RUCKI CPA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.16$0.12$5.04$3.26$1.95$1.31
2023Detailed filing. Detailed filing data is available for this year.$3.80$0.06$3.73$2.00$1.86$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.02$3.59$2.12$1.75$0.36
2021Detailed filing. Detailed filing data is available for this year.$3.25$0.02$3.23$1.71$1.71$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.26$0.03$3.23$1.80$1.75$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.19$0.02$3.17$1.86$1.73$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.15$0.10$3.05$1.91$1.74$0.17
2017Summary only. Only limited summary data is available for this year.$2.91$0.03$2.88$1.78$1.75$0.03
2016Summary only. Only limited summary data is available for this year.$2.86$0.02$2.85$1.86$1.85$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.86$0.02$2.84$1.97$2.00$0.03
2014Summary only. Only limited summary data is available for this year.$2.88$0.02$2.87$1.96$1.79$0.17
2013Summary only. Only limited summary data is available for this year.$2.72$0.02$2.70$1.85$1.93$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.02$2.77$2.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.03$2.86$2.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.09$2.54$1.94