Civic Intelligence

Emerald Child Development Center

990EZ • Fiscal year 2023 • EIN 88-0604051

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 27, 2023

Organization Profilewww.emeraldchild.org
1855 Cal Young RdEugene, OR 97401-2040

(541) 485-7464

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

42nd percentile

-0.0%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

$11,985

No earlier filing loaded for comparison.

Net Assets

$11,985

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin42nd percentile

Revenue

$60,193

No earlier filing loaded for comparison.

Expenses

$60,208

No earlier filing loaded for comparison.

Net Income

-$15

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2023

Assets$11,985
Liabilities$0
Net Assets$11,985
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2023

Revenue$60,193
Expenses$60,208
Net Income-$15
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 27, 2023
Return Version
2022v5.0
Gross Receipts
$60,193
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 30 pupils for 9 months.$0$41,160
Taxes and benefits: Tying in to payroll above to be able to provide quality, enriching, and best practices preschool education for 30 pupils for nine months.$0$15,226
Equipment, toys, education materials, etc. for play and learning experiences that contribute to physical, social, mental, and spiritual growth of each child.$0$1,698
Compensation and Service Providers
Top Officer Pay78th 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
2023-11-27
Raw XML Appendix156 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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dianah Thompson
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
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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/ProgramServiceRevenueAmt059743
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Payroll: Staffing to provide quality, enriching, and best practices preschool education for 30 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 30 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/ProgramServiceExpensesAmt041160
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt115226
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21698
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt055779
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
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IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt060208
IRS990EZ/TotalProgramServiceExpensesAmt058084
IRS990EZ/TotalRevenueAmt060193
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
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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 posted at all times on web page, and is also on brochure used for registration.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Darren Hatefi
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05414857464
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMERALD CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0880604051
ReturnHeader/Filer/PhoneNum05414857464
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ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0974012040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02023-11-27T23:06:15-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,985
Liabilities
$0
Net assets
$11,985
Revenue
$60,193
Expenses
$60,208
Net income
-$15
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