Civic Intelligence

Emerald Child Development Center

EIN 88-0604051 • 501(c)3 • Eugene, OR

Profile

Education: provide quality preschool services.

1855 Cal Young RdEugene, OR 97401-2040

www.emeraldchild.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

47th percentile

0.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

3.7%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

-6.2%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$5,121

Up $182 (+3.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$5,121

Up $182 (+3.7%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin47th percentile

Revenue

Down

$57,698

Down $3,834 (-6.2%) from 2024

Expenses

Down

$57,516

Down $11,062 (-16%) from 2024

Net Income

Up

$182

Up $7,228 (+103%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$15K$10K$5.0K$0Assets 2023: $11,985Liabilities 2023: $0Net Assets 2023: $11,9852023Assets 2024: $4,939Liabilities 2024: $0Net Assets 2024: $4,9392024Assets 2025: $5,121Liabilities 2025: $0Net Assets 2025: $5,1212025

Highlighted filing

2025

Assets$5,121
Liabilities$0
Net Assets$5,121
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2023: $60,193Expenses 2023: $60,208Net Income 2023: -$152023Revenue 2024: $61,532Expenses 2024: $68,578Net Income 2024: -$7,0462024Revenue 2025: $57,698Expenses 2025: $57,516Net Income 2025: $1822025

Highlighted filing

2025

Revenue$57,698
Expenses$57,516
Net Income$182
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,121
Liabilities
$0
Net assets
$5,121
Revenue
$57,698
Expenses
$57,516
Net income
$182
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$57.7$57.5$0.18
2024Detailed filing. Detailed filing data is available for this year.$4.94$0.00$4.94$61.5$68.6$7.05
2023Detailed filing. Detailed filing data is available for this year.$12.0$0.00$12.0$60.2$60.2$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 20, 2025
Return Version
2024v5.0
Gross Receipts
$57,698
Mission and Program Overview

Mission

Education: provide quality preschool services.

Program Services

DescriptionGrantsExpenses
Payroll: Staffing to provide quality, enriching, and best practices preschool education for 24 pupils for 9 months.$0$35,775
Taxes and benefits: Tying in to payroll above to be able to provide quality, enriching, and best practices preschool education for 24 pupils for nine months.$0$13,223
Equipment, toys, education materials, etc. for play and learning experiences that contribute to physical, social, mental, and spiritual growth of each child.$0$5,124
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dianah ThompsonPresidentPT$0--
Cindy MontgomerySecretary-$0--
Darren HatefiTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Emerald Child Development Center
EIN
88-0604051
Phone
5414857464
Address
1855 Cal Young Rd, Eugene, OR 97401-2040

Signing Officer

Name
Darren Hatefi
Title
Treasurer
Phone
5414857464
Signed
2025-08-20
Raw XML Appendix151 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Darren Hatefi
IRS990EZ/BooksInCareOfDetail/PhoneNum05414857464
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01855 Cal Young Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0974012040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04939
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05121
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0182
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04939
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05121
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt057698
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04939
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05121
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04939
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05121
IRS990EZ/OccupancyRentUtltsAndMaintAmt08518
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dianah Thompson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Cindy Montgomery
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Darren Hatefi
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Education: provide quality preschool services.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt057698
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Payroll: Staffing to provide quality, enriching, and best practices preschool education for 24 pupils for 9 months.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Taxes and benefits: Tying in to payroll above to be able to provide quality, enriching, and best practices preschool education for 24 pupils for nine months.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Equipment, toys, education materials, etc. for play and learning experiences that contribute to physical, social, mental, and spiritual growth of each child.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035775
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt113223
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt25124
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt048998
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt057516
IRS990EZ/TotalProgramServiceExpensesAmt054122
IRS990EZ/TotalRevenueAmt057698
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.emeraldchild.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscriminatory policy is on website and brochures.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Darren Hatefi
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05414857464
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0880604051
ReturnHeader/Filer/PhoneNum05414857464
ReturnHeader/Filer/USAddress/AddressLine1Txt01855 Cal Young Rd
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0974012040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-08-20T16:06:14-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.