Civic Intelligence

Eureka Early Childhood Development Organization

990EZ • Fiscal year 2024 • EIN 88-1911588

Jan 01, 2024 to Dec 31, 2024 • Filed on May 02, 2025

PO Box 509Eureka, MT 59917

(406) 556-3180

Siviq Scores

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

Liabilities / Assets

61st percentile

0.04x

Higher debt load relative to assets than 61% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$41,600

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 22.8% of source-year revenue.

2024 filings • NTEE P33 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

83%

Faster asset growth than 82% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

177%

Faster revenue growth than 94% of similar nonprofits.

2024 filings • NTEE P33 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$49,109

Up $22,240 (+83%) from 2023

Net Assets

Up

$46,969

Up $21,801 (+87%) from 2023

Liabilities

Up

$2,140

Up $439 (+26%) from 2023

Revenue

Up

$182,575

Up $116,780 (+177%) from 2023

Expenses

Up

$160,774

Up $109,317 (+212%) from 2023

Net Income

Up

$21,801

Up $7,463 (+52%) from 2023

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2023: $26,869Liabilities 2023: $1,701Net Assets 2023: $25,1682023Assets 2024: $49,109Liabilities 2024: $2,140Net Assets 2024: $46,9692024Assets 2025: $44,299Liabilities 2025: $3,294Net Assets 2025: $41,0052025

Highlighted filing

2024

Assets$49,109
Liabilities$2,140
Net Assets$46,969

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2023: $65,795Expenses 2023: $51,457Net Income 2023: $14,3382023Revenue 2024: $182,575Expenses 2024: $160,774Net Income 2024: $21,8012024Revenue 2025: $150,936Expenses 2025: $156,899Net Income 2025: -$5,9632025

Highlighted filing

2024

Revenue$182,575
Expenses$160,774
Net Income$21,801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.0
Gross Receipts
$182,575
Mission and Program Overview

Mission

We are a non-profit organization in eureka, montana, led by a board of directors dedicated to improving early childhood development opportunities in our community. Our vision is to collaboratively work with the eureka community in uplifting and empowering all our children. We will partner with families and other organizations to provide enriching, engaging and quality whole child learning. We intend to create and maintain programs that support children from all families within our space where everyone feels safe, valued, and a sense of belonging.

Program Services

DescriptionGrantsExpenses
IN 2024, THE ORGANIZATION INCREASED ENROLLMENT TO THE POINT THAT THERE IS A WAITING LIST. OUR DAYCARE, BRIGHT SKIES, WAS LICENSED AND OPENED END OF SEPTEMBER 2023 AND BEGAN RECEIVING PROGRAM TUITION. INTRO TO MOVEMENT: THIS PROGRAM FIRST SPONSORED BY LINCOLN ELECTRIC AND INTERBEL HAS BEEN OFFERED TO ALL LICENSED DAYCARES IN EUREKA. WE HAVE NOW OBTAINED OUTSIDE FUNDING FOR THIS PROGRAM AND ARE CONTINUING TO SEEK ADDITIONAL FUNDING SOURCES TO KEEP THIS GOING. LOOK FOR US AT LOCAL EVENTS: WELL BE SET UP AT EVENTS WITH A FAMILY FRIENDLY SPACE THAT INCLUDES PRIVACY FOR CHANGING DIAPERS AND FEEDING BABIES, AND A FAMILY EATING AREA WITH SEATING OPTIONS INCLUDING HIGHCHAIRS AND BOOSTER SEATS. KIDS AT THE FARMERS MARKET: WERE TEAMING UP WITH ZERO TO FIVE LINCOLN COUNTY TO PARTICIPATE IN THE KIDS CORNER EVENT THEY FACILITATE. WE ALSO PLAN TO HOST SOME ADDITIONAL EVENT DAYS AT THE MARKET TO REACH EVEN MORE KIDDOS-$139,974
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMANDA PERSHALLExecutive DiFT$41,600-$41,600
KARYN LEONARDPresident-$0--
TRUDY WILLVice Preside-$0--
MANDY ERICKSONSecretary-$0--
LESLIE GRAVESTreasurer-$0--
SARA REYNOLDSTreasurer-$0--
JODY QUINNBoard Member-$0--
MICHELLE TRIBBLEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Eureka Early Childhood Development
EIN
88-1911588
Phone
4065563180
Address
PO BOX 509, EUREKA, MT 59917

Signing Officer

Name
Leslie Graves
Title
Treasurer
Phone
4065563180
Signed
2025-05-02

Preparer

Firm
Swiftcurrent Accounting & Tax Inc
Address
19 APPLEWAY DRIVE, KALISPELL, MT 59901
Preparer
Christian Shaeffer CPA
Phone
4067555428
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 777 office 2,193 insurance 2,141 work comp 1,999 dues and subscriptions 600 program supplies - food 10,305 program supplies 10,907 bank charges 4 non-investment depreciation 1,329 total 30,255

Form 990-ez, Part I, Line 20

Prior period contributed equipment 0

Form 990-ez, Part II, Line 24

6,600 6,675 less accumulated depreciation 444 1,773 total 6,156 4,902

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,701 2,140

Form 990-ez, Part III

We are a non-profit organization in eureka, montana, led by a board of directors dedicated to improving early childhood development opportunities in our community. Our vision is to collaboratively work with the eureka community in uplifting and empowering all our children. We will partner with families and other organizations to provide enriching, engaging and quality whole child learning. We intend to create and maintain programs that support children from all families within our space where everyone feels safe, valued, and a sense of belonging.

Form 990-ez, Part III, Line 28

In 2024, the organization increased enrollment to the point that there is a waiting list. Our daycare, bright skies, was licensed and opened end of september 2023 and began receiving program tuition. Intro to movement: this program first sponsored by lincoln electric and interbel has been offered to all licensed daycares in eureka. We have now obtained outside funding for this program and are continuing to seek additional funding sources to keep this going. Look for us at local events: well be set up at events with a family friendly space that includes privacy for changing diapers and feeding babies, and a family eating area with seating options including highchairs and booster seats. Kids at the farmers market: were teaming up with zero to five lincoln county to participate in the kids corner event they facilitate. We also plan to host some additional event days at the market to reach even more kiddos

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 777 OFFICE 2,193 INSURANCE 2,141 WORK COMP 1,999 DUES AND SUBSCRIPTIONS 600 PROGRAM SUPPLIES - FOOD 10,305 PROGRAM SUPPLIES 10,907 BANK CHARGES 4 NON-INVESTMENT DEPRECIATION 1,329 TOTAL 30,255
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD CONTRIBUTED EQUIPMENT 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26,600 6,675 LESS ACCUMULATED DEPRECIATION 444 1,773 TOTAL 6,156 4,902
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,701 2,140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WE ARE A NON-PROFIT ORGANIZATION IN EUREKA, MONTANA, LED BY A BOARD OF DIRECTORS DEDICATED TO IMPROVING EARLY CHILDHOOD DEVELOPMENT OPPORTUNITIES IN OUR COMMUNITY. OUR VISION IS TO COLLABORATIVELY WORK WITH THE EUREKA COMMUNITY IN UPLIFTING AND EMPOWERING ALL OUR CHILDREN. WE WILL PARTNER WITH FAMILIES AND OTHER ORGANIZATIONS TO PROVIDE ENRICHING, ENGAGING AND QUALITY WHOLE CHILD LEARNING. WE INTEND TO CREATE AND MAINTAIN PROGRAMS THAT SUPPORT CHILDREN FROM ALL FAMILIES WITHIN OUR SPACE WHERE EVERYONE FEELS SAFE, VALUED, AND A SENSE OF BELONGING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN 2024, THE ORGANIZATION INCREASED ENROLLMENT TO THE POINT THAT THERE IS A WAITING LIST. OUR DAYCARE, BRIGHT SKIES, WAS LICENSED AND OPENED END OF SEPTEMBER 2023 AND BEGAN RECEIVING PROGRAM TUITION. INTRO TO MOVEMENT: THIS PROGRAM FIRST SPONSORED BY LINCOLN ELECTRIC AND INTERBEL HAS BEEN OFFERED TO ALL LICENSED DAYCARES IN EUREKA. WE HAVE NOW OBTAINED OUTSIDE FUNDING FOR THIS PROGRAM AND ARE CONTINUING TO SEEK ADDITIONAL FUNDING SOURCES TO KEEP THIS GOING. LOOK FOR US AT LOCAL EVENTS: WELL BE SET UP AT EVENTS WITH A FAMILY FRIENDLY SPACE THAT INCLUDES PRIVACY FOR CHANGING DIAPERS AND FEEDING BABIES, AND A FAMILY EATING AREA WITH SEATING OPTIONS INCLUDING HIGHCHAIRS AND BOOSTER SEATS. KIDS AT THE FARMERS MARKET: WERE TEAMING UP WITH ZERO TO FIVE LINCOLN COUNTY TO PARTICIPATE IN THE KIDS CORNER EVENT THEY FACILITATE. WE ALSO PLAN TO HOST SOME ADDITIONAL EVENT DAYS AT THE MARKET TO REACH EVEN MORE KIDDOS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
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ReturnHeader/ReturnTs02025-05-05T16:13:54-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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