Civic Intelligence

Developmental Preschool and Day Care Center

990 • Fiscal year 2022 • EIN 83-0316838

Jul 01, 2021 to Jun 30, 2022 • Filed on May 11, 2023

1771 Centennial Dr Ste 220Laramie, WY 82070

(307) 742-3571

Siviq Scores

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

Liabilities / Assets

80th percentile

0.50x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.46x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

31st percentile

$74,938

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.5%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-3.6%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,676,391

Down $272,788 (-5.5%) from 2021

Net Assets

Down

$2,333,398

Down $276,820 (-11%) from 2021

Liabilities

Up

$2,342,993

Up $4,032 (+0.2%) from 2021

Revenue

Down

$5,144,335

Down $190,676 (-3.6%) from 2021

Expenses

Down

$5,421,145

Down $41,824 (-0.8%) from 2021

Net Income

Down

-$276,810

Down $148,852 (-116%) from 2021

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: $2,894,601Liabilities 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

2022

Assets$4,676,391
Liabilities$2,342,993
Net Assets$2,333,398

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$5,144,335
Expenses$5,421,145
Net Income-$276,810
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 11, 2023
Return Version
2021v4.0
Gross Receipts
$5,156,523
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$3,012,714$2,907,603▼ $105,111
Savings and Temporary Cash Investments$1,318,752$1,241,670▼ $77,082
Accounts Receivable$407,354$327,530▼ $79,824
Cash and Non-Interest-Bearing Accounts$210,359$199,588▼ $10,771
Total Assets$4,949,179$4,676,391▼ $272,788
Liabilities
Unsecured Notes Loans Payable$1,983,547$1,856,246▼ $127,301
Accounts Payable and Accrued Expenses$355,414$486,747▲ $131,333
Total Liabilities$2,338,961$2,342,993▲ $4,032
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,610,218$2,333,398▼ $276,820
Total Net Assets Fund Balance$2,610,218$2,333,398▼ $276,820
Total Liabilities and Net Assets / Fund Balance$4,949,179$4,676,391▼ $272,788

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,579,346$1,363,025$3,942,371
Land$299,113-$299,113
Equipment$29,144$248,183$277,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jaime R StineExecutive DiFT$74,938$74,938

Board Members and Trustees

NameTitle
Emory SpiegelbergChairman
John CowperVice Chairma
Karen YoungbergBoard Member
Joe ShumwaySecretary
Todd PearsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,401,003
Program Service Revenue
$746,999
Investment Income
$-3,667
Other Revenue
$0
All Other Contributions
$123,790
Change in Net Assets
$-276,810

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,144,335
Total Revenue per Audited Statements
$5,144,335
Total Revenue per Form 990
$5,144,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,880,147
Other Expenses$1,081,539
Grants and Similar Amounts Paid$459,459
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,765,618$417,437-$3,183,055
Other Employee Benefits$697,092--$697,092
Grants to Domestic Orgs$459,459--$459,459
Depreciation Depletion$122,657--$122,657
All Other Expenses$94,460--$94,460
Interest$92,350--$92,350
Insurance$51,391$5,166-$56,557
Fees for Services Other$46,079--$46,079
Other Expenses$41,667$191-$41,667
Travel$34,930--$34,930
Occupancy$2,400--$2,400
Total Functional Expenses$4,988,504$432,641$0$5,421,145

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,421,155
Expenses per Audited Statements$5,421,145
Total Expenses per Form 990$5,421,145
Expenses Not Reported on Form 990$10
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wyoming Families for Hands & VoicesMountain View, WY501c3Early Intervention$131,325
Child Development Center of NatronaCasper, WY501c3Hearing Testing$52,369
Wyoming Families for Hands & VoicesMountain View, WY501c3Hearing Aids$50,000
Campbell County HealthGillette, WYGovNewborn Hearing Scre$28,400
Cheyenne Regional Medical CenterCheyenne, WYGovNewborn Hearing Scre$28,400
CHILDREN'S RESOURCE CENTERCody, WY501c3Early Childhood Hear$23,730
Lincoln Uinta Child Development AssKemmerer, WY501c3Early Childhood Hear$20,204
Child Dev Center Natrona CoCasper, WY501c3Hearing Testing$15,960
Hot Springs HealthThermopolis, WYGovNewborn Hearing Scre$15,495
Wyoming Medical CenterCasper, WYGovNewborn Hearing Scre$15,043
Childrens Developmental Services ofGillette, WY501c3Early Childhood Hear$13,944
Child Development Services of FremoLander, WY501c3Early Childhood Hear$12,022
Early Intervention ProgramFort Washakie, WY501c3Early Childhood Hear$8,444
Child Development CenterSheridan, WY501c3Early Childhood Hear$7,980
CHILDREN'S LEARNING CENTERJackson, WY501c3Early Childhood Hear$7,800
Stride Learning CenterCheyenne, WY501c3Early Childhood and$7,800
WESTON COUNTY CHILDREN'S CENTERNewcastle, WY501c3Early Childhood Hear$7,071
ST JOHN'S HEALTHJackson, WYGovNewborn Hearing Scre$6,869
Developmental Preschool and DaycareRawlins, WY501c3Early Childhood Hear$6,603
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
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
Address
1771 CENTENNIAL DR STE 220, LARAMIE, WY 82070

Signing Officer

Name
Jaime R Stine
Title
Executive Director
Phone
3077423571
Signed
2023-05-11

Organization Details

Principal Officer
Jaime R Stine
Formed
1996
Legal Domicile
Wy
Voting Board Members
5
Independent Board Members
5
Employees
168
Volunteers
5

Preparer

Firm
Highpoint Cpas LLC
Address
1273 N 15TH ST SUITE 121, 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.

Form 990, Part XI, Line 9

Book / tax depreciation difference -10

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 10

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IRS990ScheduleD/EquipmentGrp/BookValueAmt029144
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248183
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0277327
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 10
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EARLY INTERVENTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1NEWBORN HEARING SCRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2NEWBORN HEARING SCRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3HEARING TESTING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4NEWBORN HEARING SCRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5NEWBORN HEARING SCRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6HEARING AIDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7NEWBORN HEARING SCRE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt12EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt13EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt14EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt15EARLY CHILDHOOD AND
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt16EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt17EARLY CHILDHOOD HEAR
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt18HEARING TESTING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WYOMING FAMILIES FOR HANDS & VOICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CAMPBELL COUNTY HEALTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST JOHN'S HEALTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3CHILD DEV CENTER NATRONA CO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4WYOMING MEDICAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5CHEYENNE REGIONAL MEDICAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6WYOMING FAMILIES FOR HANDS & VOICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7HOT SPRINGS HEALTH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8CHILDREN'S RESOURCE CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9CHILD DEVELOPMENT CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10WESTON COUNTY CHILDREN'S CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11CHILDREN'S LEARNING CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12LINCOLN UINTA CHILD DEVELOPMENT ASS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt13CHILD DEVELOPMENT SERVICES OF FREMO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14DEVELOPMENTAL PRESCHOOL AND DAYCARE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt15STRIDE LEARNING CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt16CHILDRENS DEVELOPMENTAL SERVICES OF
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt17EARLY INTERVENTION PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt18CHILD DEVELOPMENT CENTER OF NATRONA
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 1033
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1501 S BURMA AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2625 E BROADWAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt32020 E 12TH STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41233 E 2ND STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5214 E 23RD STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6PO BOX 1033
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7150 E ARAPAHOE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt81302 BECK AVENUE STE B
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt9345 S LINDEN AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt10104 STAMPEDE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11145 MERCILL AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt121208 ELK STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt13100 PUSHROOT COURT

Document Assets

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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