Civic Intelligence

Developmental Preschool And

EIN 83-0316838 • 501(c)3 • Laramie, WY

Profile

Developmental preschool provides education, therapy and day care services to young children and their families residing in albany county and carbon county wyoming.

1771 Centennial Dr Ste 220Laramie, WY 82070

www.wyokids.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.58x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.39x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

35th percentile

0.5%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Down

$3,554,028

Down $663,733 (-16%) from 2023

Liabilities

Down

$2,047,796

Down $143,676 (-6.6%) from 2023

Net Assets

Down

$1,506,232

Down $520,057 (-26%) from 2023

Revenue

Down

$5,192,684

Down $2,893 (-0.1%) from 2023

Expenses

Up

$5,712,741

Up $210,061 (+3.8%) from 2023

Net Income

Down

-$520,057

Down $212,954 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,894,601Liabilities 2010: $219,463Net Assets 2010: $2,675,1382010Assets 2011: $2,968,929Liabilities 2011: $191,656Net Assets 2011: $2,777,2732011Assets 2012: $3,106,824Liabilities 2012: $214,188Net Assets 2012: $2,892,6362012Assets 2013: $3,231,557Liabilities 2013: $231,735Net Assets 2013: $2,999,8222013Assets 2014: $3,136,569Liabilities 2014: $185,213Net Assets 2014: $2,951,3562014Assets 2015: $5,347,709Liabilities 2015: $2,123,343Net Assets 2015: $3,224,3662015Assets 2016: $5,489,837Liabilities 2016: $2,536,567Net Assets 2016: $2,953,2702016Assets 2017: $5,464,635Liabilities 2017: $2,481,483Net Assets 2017: $2,983,1522017Assets 2018: $5,435,162Liabilities 2018: $2,452,605Net Assets 2018: $2,982,5572018Assets 2019: $5,338,086Liabilities 2019: $2,405,095Net Assets 2019: $2,932,9912019Assets 2020: $5,420,772Liabilities 2020: $2,682,595Net Assets 2020: $2,738,1772020Assets 2021: $4,949,179Liabilities 2021: $2,338,961Net Assets 2021: $2,610,2182021Assets 2022: $4,676,391Liabilities 2022: $2,342,993Net Assets 2022: $2,333,3982022Assets 2023: $4,217,761Liabilities 2023: $2,191,472Net Assets 2023: $2,026,2892023Assets 2024: $3,554,028Liabilities 2024: $2,047,796Net Assets 2024: $1,506,2322024

Highlighted filing

2024

Assets$3,554,028
Liabilities$2,047,796
Net Assets$1,506,232

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,693,7182010Expenses 2011: $4,975,3812011Expenses 2012: $4,756,5262012Revenue 2013: $4,566,608Expenses 2013: $4,459,422Net Income 2013: $107,1862013Revenue 2014: $4,445,397Expenses 2014: $4,493,863Net Income 2014: -$48,4662014Revenue 2015: $5,070,859Expenses 2015: $4,829,847Net Income 2015: $241,0122015Revenue 2016: $4,972,465Expenses 2016: $5,243,561Net Income 2016: -$271,0962016Revenue 2017: $4,918,105Expenses 2017: $4,888,223Net Income 2017: $29,8822017Revenue 2018: $4,824,621Expenses 2018: $4,825,216Net Income 2018: -$5952018Revenue 2019: $4,754,619Expenses 2019: $4,804,185Net Income 2019: -$49,5662019Revenue 2020: $5,032,683Expenses 2020: $5,227,497Net Income 2020: -$194,8142020Revenue 2021: $5,335,011Expenses 2021: $5,462,969Net Income 2021: -$127,9582021Revenue 2022: $5,144,335Expenses 2022: $5,421,145Net Income 2022: -$276,8102022Revenue 2023: $5,195,577Expenses 2023: $5,502,680Net Income 2023: -$307,1032023Revenue 2024: $5,192,684Expenses 2024: $5,712,741Net Income 2024: -$520,0572024

Highlighted filing

2024

Revenue$5,192,684
Expenses$5,712,741
Net Income-$520,057

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.55$2.05$1.51$5.19$5.71$0.52
2023Detailed filing. Detailed filing data is available for this year.$4.22$2.19$2.03$5.20$5.50$0.31
2022Detailed filing. Detailed filing data is available for this year.$4.68$2.34$2.33$5.14$5.42$0.28
2021Detailed filing. Detailed filing data is available for this year.$4.95$2.34$2.61$5.34$5.46$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.42$2.68$2.74$5.03$5.23$0.19
2019Detailed filing. Detailed filing data is available for this year.$5.34$2.41$2.93$4.75$4.80$0.05
2018Detailed filing. Detailed filing data is available for this year.$5.44$2.45$2.98$4.82$4.83$0.00
2017Detailed filing. Detailed filing data is available for this year.$5.46$2.48$2.98$4.92$4.89$0.03
2016Detailed filing. Detailed filing data is available for this year.$5.49$2.54$2.95$4.97$5.24$0.27
2015Detailed filing. Detailed filing data is available for this year.$5.35$2.12$3.22$5.07$4.83$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.14$0.19$2.95$4.45$4.49$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.23$3.00$4.57$4.46$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.21$2.89$4.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.19$2.78$4.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.22$2.68$4.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$5,220,812
Mission and Program Overview

Mission

Developmental preschool provides education, therapy and day care services to young children and their families residing in albany county and carbon county wyoming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,824,393$2,674,362▼ $150,031
Savings and Temporary Cash Investments$652,315$338,150▼ $314,165
Accounts Receivable$371,675$286,522▼ $85,153
Cash and Non-Interest-Bearing Accounts$329,376$232,109▼ $97,267
Prepaid Expenses and Deferred Charges$40,002$22,885▼ $17,117
Total Assets$4,217,761$3,554,028▼ $663,733
Liabilities
Unsecured Notes Loans Payable$1,735,185$1,607,574▼ $127,611
Accounts Payable and Accrued Expenses$416,285$417,337▲ $1,052
Other Liabilities$40,002$22,885▼ $17,117
Total Liabilities$2,191,472$2,047,796▼ $143,676
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,026,289$1,506,232▼ $520,057
Total Net Assets Fund Balance$2,026,289$1,506,232▼ $520,057
Total Liabilities and Net Assets / Fund Balance$4,217,761$3,554,028▼ $663,733

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,341,992$1,462,975$3,804,967
Equipment$33,257$307,356$340,613
Land$299,113-$299,113
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaime R StineExecutive DiFT$87,649$24,132$111,781

Board Members and Trustees

NameTitle
Emory SpiegelbergChairman
Karen YoungbergBoard Member
Jack BedessemSecretary
Todd PearsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,453,617
Program Service Revenue
$738,536
Investment Income
$531
Other Revenue
$0
All Other Contributions
$121,008
Change in Net Assets
$-520,057

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,192,684
Total Revenue per Audited Statements
$5,192,684
Total Revenue per Form 990
$5,192,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,984,333
Other Expenses$976,693
Grants and Similar Amounts Paid$751,715
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,867,469$426,553-$3,294,022
Grants to Domestic Orgs$751,715--$751,715
Other Employee Benefits$690,311--$690,311
Depreciation Depletion$121,901--$121,901
Insurance$76,724$3,041-$79,765
Interest$77,169--$77,169
All Other Expenses$54,725--$54,725
Fees for Services Other$51,771--$51,771
Other Expenses$38,956$417-$38,956
Travel$30,143--$30,143
Occupancy$1,800--$1,800
Total Functional Expenses$5,274,034$438,707$0$5,712,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,712,741
Total Expenses per Audited Statements$5,712,741
Total Expenses per Form 990$5,712,741
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wyoming Families for Hands & VoicesMountain View, WY501c3Early Intervention$97,495
CHILDREN'S RESOURCE CENTERCody, WY501c3Early Childhood Hear$97,187
WESTON COUNTY CHILDREN'S CENTERNewcastle, WY501c3Early Childhood Hear$54,536
Wyoming Families for Hands & VoicesMountain View, WY501c3Hearing Aids$50,000
Child Development Center of NatronaCasper, WY501c3Hearing Testing$49,425
Lincoln Uinta Child Development AssKemmerer, WY501c3Early Childhood Hear$46,129
Wyoming Families for Hands & VoicesMountain View, WY501c3Family-to-family Sup$42,236
Sweetwater County Child DevelopmentGreen River, WY501c3Early Childhood Visi$26,031
Childrens Developmental Services ofGillette, WY501c3Early Childhood Hear$23,165
Stride Learning CenterCheyenne, WY501c3Early Childhood and$22,571
Child Development CenterSheridan, WY501c3Early Childhood Hear$21,960
Banner Wyomng Medical CenterCasper, WYGovNewborn Hearing Scre$21,923
Washakie Medical CenterWorland, WYGovNewborn Hearing Scre$21,923
Cheyenne Regiional Medical CenterCheyenne, WYGovNewborn Hearing Scre$21,922
Community HospitalTorrington, WYGovNewborn Hearing Scre$21,922
Hot Springs HealthThermopolis, WYGovNewborn Hearing Scre$21,922
Ivinson Memorial HospitalLaramie, WYGovNewborn Hearing Scre$21,922
Memorial Hosp of Sweetwater CoRock Springs, WYGovNewborn Hearing Scre$21,922
Platte County HospitalWheatland, WYGovNewborn Hearing Scre$21,922
Powell Valley HealthcarePowell, WYGovNewborn Hearing Scre$21,922
Child Dev Center Natrona CoCasper, WY501c3Hearing Testing$13,016
Early Intervention ProgramFort Washakie, WY501c3Early Childhood Hear$10,664
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$22,885
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 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
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, Page 6, Part VI, Line 11B

The executive director and board treasurer reviews the form 990 with the board of directors.

Form 990, Page 6, Part VI, Line 12C

Employees, officers, and directors are asked to bring to the attention of the board any actual or perceived conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The board of directors determines the compensation for the executive director.

Form 990, Page 6, Part VI, Line 15B

The executive director detamines the compensation for the fiscal manager and other management level employees.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, board minutes, financial statements and form 990 are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Developmental Preschool and
EIN
83-0316838
Phone
3077426374
Address
1771 CENTENNIAL DR STE 220, LARAMIE, WY 82070

Signing Officer

Name
Emily G Hirsch
Title
Fiscal Manager
Phone
3077423571
Signed
2025-05-15

Organization Details

Principal Officer
Jaime R Stine
Formed
1996
Legal Domicile
Wy
Voting Board Members
4
Independent Board Members
4
Employees
171
Volunteers
4

Preparer

Firm
Highpoint Cpas LLC
Address
401 FREMONT STREET, LARAMIE, WY 82072
Preparer
Kathryn L Hamilton
Phone
3077457241
Supplemental Narrative

Additional Explanations

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

The developmental preschool and day care provides education, therapy and day care services for young children and their families living in the community. Priority for day care service is given to children six weeks to nine years of age who are from single parent or low income families or children who have been referred from other social service agencies such as the department of public assistance and social services, public health or child protection. Day care fees are assessed on a sliding fee scale which considers income and family size. Special eduction and therapeutic invervention are provided for children birth to six years of age.

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