Civic Intelligence

Emerald Child Development Center

990EZ • Fiscal year 2024 • EIN 88-0604051

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 15, 2024

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

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-11%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

9th percentile

-59%

Faster asset growth than 9% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

2.2%

Faster revenue growth than 49% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$4,939

Down $7,046 (-59%) from 2023

Net Assets

Down

$4,939

Down $7,046 (-59%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin25th percentile

Revenue

Up

$61,532

Up $1,339 (+2.2%) from 2023

Expenses

Up

$68,578

Up $8,370 (+14%) from 2023

Net Income

Down

-$7,046

Down $7,031 (-46873%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

2024

Assets$4,939
Liabilities$0
Net Assets$4,939
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

2024

Revenue$61,532
Expenses$68,578
Net Income-$7,046
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 15, 2024
Return Version
2023v5.0
Gross Receipts
$61,532
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$47,019
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$16,944
Equipment, toys, education materials, etc. for play and learning experiences that contribute to physical, social, mental, and spiritual growth of each child.$0$763
Compensation and Service Providers
Top Officer Pay79th 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
2024-10-15
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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
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IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0974012040
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Cindy Montgomery
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
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IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Education: provide quality preschool services.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt061507
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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
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt116944
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IRS990EZ/SalariesOtherCompEmplBnftAmt063963
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IRS990EZ/TransactionWithControlEntInd00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
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IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscriminatory policy is on website and brochures.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Darren Hatefi
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05414857464
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
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/ReturnTs02024-10-15T20:17:53-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,939
Liabilities
$0
Net assets
$4,939
Revenue
$61,532
Expenses
$68,578
Net income
-$7,046
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