Civic Intelligence

Orem Child Care Nutrition Program

EIN 87-0478541 • 501(c)3 • Orem, UT

Profile

Reimbursement and monitoring of daycare home providers for meals under cfda #10 558

563 W 1700 NOrem, UT 84057

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.96x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

59th percentile

$80,808

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

2.2%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$539,421

Down $10,646 (-1.9%) from 2024

Liabilities

Up

$520,358

Up $9,315 (+1.8%) from 2024

Net Assets

Down

$19,063

Down $19,961 (-51%) from 2024

Revenue

Up

$2,805,861

Up $59,161 (+2.2%) from 2024

Expenses

Up

$2,825,822

Up $79,212 (+2.9%) from 2024

Net Income

Down

-$19,961

Down $20,051 (-22279%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $222,878Liabilities 2010: $206,378Net Assets 2010: $16,5002010Assets 2011: $268,408Liabilities 2011: $222,167Net Assets 2011: $46,2412011Assets 2012: $317,109Liabilities 2012: $242,016Net Assets 2012: $75,0932012Assets 2013: $264,912Liabilities 2013: $243,900Net Assets 2013: $21,0122013Assets 2014: $268,963Liabilities 2014: $247,770Net Assets 2014: $21,1932014Assets 2015: $269,859Liabilities 2015: $245,536Net Assets 2015: $24,3232015Assets 2016: $274,120Liabilities 2016: $248,833Net Assets 2016: $25,2872016Assets 2017: $413,300Liabilities 2017: $387,930Net Assets 2017: $25,3702017Assets 2018: $458,868Liabilities 2018: $433,385Net Assets 2018: $25,4832018Assets 2019: $288,985Liabilities 2019: $263,388Net Assets 2019: $25,5972019Assets 2020: $431,567Liabilities 2020: $394,525Net Assets 2020: $37,0422020Assets 2021: $449,743Liabilities 2021: $412,364Net Assets 2021: $37,3792021Assets 2022: $349,107Liabilities 2022: $310,175Net Assets 2022: $38,9322022Assets 2023: $553,909Liabilities 2023: $514,975Net Assets 2023: $38,9342023Assets 2024: $550,067Liabilities 2024: $511,043Net Assets 2024: $39,0242024Assets 2025: $539,421Liabilities 2025: $520,358Net Assets 2025: $19,0632025

Highlighted filing

2025

Assets$539,421
Liabilities$520,358
Net Assets$19,063

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,285,4262010Expenses 2011: $2,606,1962011Expenses 2012: $2,923,8682012Expenses 2013: $2,856,0282013Revenue 2014: $2,385,670Expenses 2014: $2,373,961Net Income 2014: $11,7092014Revenue 2015: $2,429,251Expenses 2015: $2,419,089Net Income 2015: $10,1622015Revenue 2016: $2,459,046Expenses 2016: $2,448,443Net Income 2016: $10,6032016Revenue 2017: $2,425,766Expenses 2017: $2,425,683Net Income 2017: $832017Revenue 2018: $2,721,393Expenses 2018: $2,721,280Net Income 2018: $1132018Revenue 2019: $2,623,406Expenses 2019: $2,623,292Net Income 2019: $1142019Revenue 2020: $2,516,125Expenses 2020: $2,516,103Net Income 2020: $222020Revenue 2021: $2,548,068Expenses 2021: $2,547,731Net Income 2021: $3372021Revenue 2022: $2,833,862Expenses 2022: $2,832,309Net Income 2022: $1,5532022Revenue 2023: $3,068,190Expenses 2023: $3,068,188Net Income 2023: $22023Revenue 2024: $2,746,700Expenses 2024: $2,746,610Net Income 2024: $902024Revenue 2025: $2,805,861Expenses 2025: $2,825,822Net Income 2025: -$19,9612025

Highlighted filing

2025

Revenue$2,805,861
Expenses$2,825,822
Net Income-$19,961

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.52$0.02$2.81$2.83$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.55$0.51$0.04$2.75$2.75$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.51$0.04$3.07$3.07$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.31$0.04$2.83$2.83$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.41$0.04$2.55$2.55$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.39$0.04$2.52$2.52$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.26$0.03$2.62$2.62$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.43$0.03$2.72$2.72$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.39$0.03$2.43$2.43$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.25$0.03$2.46$2.45$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.25$0.02$2.43$2.42$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.25$0.02$2.39$2.37$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.24$0.02$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.24$0.08$2.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.22$0.05$2.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.21$0.02$2.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 24, 2026
Return Version
2024v5.2
Gross Receipts
$2,805,861
Mission and Program Overview

Mission

Reimbursement and monitoring of daycare home providers for meals under cfda #10 558

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$311,581$268,531▼ $43,050
Accounts Receivable$238,486$257,800▲ $19,314
Rtn Earn Endowment Incm Other Fnds$39,024$19,063▼ $19,961
Prepaid Expenses and Deferred Charges-$13,090-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$550,067$539,421▼ $10,646
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$485,203$494,807▲ $9,604
Other Liabilities$25,840$25,551▼ $289
Total Liabilities$511,043$520,358▲ $9,315
Net Assets / Fund Balance
Total Net Assets Fund Balance$39,024$19,063▼ $19,961
Total Liabilities and Net Assets / Fund Balance$550,067$539,421▼ $10,646
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dionisiamara OwczarzakDirectorFT$80,808$80,808
Carlos SylvanstokeDirector/treasuPT$32,480$32,480

Board Members and Trustees

NameTitle
Jason DodgePresident
Helen OstlerVice President
Kurt GappmayerBoard Member
Stacia PrattSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,805,861
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$733
Change in Net Assets
$-19,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,805,861
Total Revenue per Audited Statements
$2,805,861
Total Revenue per Form 990
$2,805,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,577,227
Salaries, Compensation, and Employee Benefits$207,657
Other Expenses$40,938
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,577,227--$2,577,227
Current Officers, Directors, Trustees, and Key Employees-$113,288-$113,288
Other Salaries and Wages-$54,443-$54,443
Payroll Taxes-$22,604-$22,604
Other Employee Benefits-$17,322-$17,322
Other Expenses-$4,616-$4,616
Payment Travel Entrtnmnt Publicly Ofcl-$3,726-$3,726
Insurance-$1,587-$1,587
All Other Expenses-$1,584-$1,584
Total Functional Expenses$2,577,227$248,595$0$2,825,822

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,825,822
Total Expenses per Audited Statements$2,825,822
Total Expenses per Form 990$2,825,822
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Administrative Revenue$25,551
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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 B, Line 11B

Organizations process to review form 990 board members review tax return before filing.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation available upon request.

Filing and Contact Details

Filer

Filer Name
Orem Child Care Nutrition Program
EIN
87-0478541
Phone
8013769272
Address
563 W 1700 N, Orem, UT 84057

Signing Officer

Name
Carlos Sylvanstoke
Title
Director/treasurer
Signed
2026-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Sylvanstoke
Voting Board Members
6
Independent Board Members
0
Employees
4

Preparer

Firm
FJ & Associates PLLC
Address
612 N Kays Drive Ste 120, Kaysville, UT 84037
Preparer
Melissa Dennis
Phone
8019271337
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt03726
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt03726
IRS990/PYOtherExpensesAmt035566
IRS990/PYRevenuesLessExpensesAmt090
IRS990/PYSalariesCompEmpBnftPaidAmt0191104
IRS990/PYTotalExpensesAmt02746610
IRS990/PYTotalRevenueAmt02746700
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt039024
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt019063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02805128
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02746700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03068190
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02833736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02547731
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt014001485
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0733
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0207
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02547731
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IRS990ScheduleA/TotalSupportAmt014002551
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IRS990ScheduleD/ExpensesSubtotalAmt02825822
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IRS990ScheduleD/RevenueSubtotalAmt02805861
IRS990ScheduleD/TotalExpensesPerForm990Amt02825822
IRS990ScheduleD/TotalLiabilityAmt025551
IRS990ScheduleD/TotalRevenuePerForm990Amt02805861
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS PROCESS TO REVIEW FORM 990 BOARD MEMBERS REVIEW TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0248595
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02577227
IRS990/TotalFunctionalExpensesGrp/TotalAmt02825822
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IRS990/TotalLiabilitiesEOYAmt0520358
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IRS990/TotalLiabilitiesGrp/EOYAmt0520358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt039024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019063
IRS990/TotalProgramServiceExpensesAmt02577227
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0113288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02805861
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0539421
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0563 W 1700 N
IRS990/USAddress/CityNm0Orem
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084057
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLOS SYLVANSTOKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Orem Child Care Nutrition Program
ReturnHeader/Filer/BusinessNameControlTxt0OREM
ReturnHeader/Filer/EIN0870478541
ReturnHeader/Filer/PhoneNum08013769272
ReturnHeader/Filer/USAddress/AddressLine1Txt0563 W 1700 N
ReturnHeader/Filer/USAddress/CityNm0Orem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084057
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460592475
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FJ & Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0612 N Kays Drive Ste 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kaysville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084037
ReturnHeader/PreparerPersonGrp/PhoneNum08019271337
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa Dennis
ReturnHeader/ReturnTs02026-03-24T11:04:33-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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