Civic Intelligence

University Child Development School

EIN 91-1176120 • 501(c)3 • Seattle, WA

View Organization Page

Profile

University child development school designs a culture of inquiry essential to meaningful learning. We cultivate reflective, collaborative, skillful thinkers who ignite positive change in their communities. We engage diverse perspectives in an ongoing effort to shape and share our innovative education model.

5062 9th Ave NESeattle, WA 98105

www.ucds.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.50x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

1.29x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

45th percentile

2.6%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$340,008

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

14th percentile

-5.1%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$50,730,440

Up $14,941,085 (+42%) from 2022

Liabilities

Up

$28,657,813

Up $12,962,776 (+83%) from 2022

Net Assets

Up

$22,072,627

Up $1,978,309 (+9.8%) from 2022

Operations
Liabilities / Revenue82nd percentileNet Margin45th percentile

Revenue

Up

$17,558,642

Up $2,136,425 (+14%) from 2022

Expenses

Up

$16,415,052

Up $1,277,478 (+8.4%) from 2022

Net Income

Up

$1,143,590

Up $858,947 (+302%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$60M$40M$20M$0Assets 2011: $24,659,550Liabilities 2011: $4,497,874Net Assets 2011: $20,161,6762011Assets 2012: $24,835,876Liabilities 2012: $4,931,158Net Assets 2012: $19,904,7182012Assets 2013: $26,068,686Liabilities 2013: $5,319,460Net Assets 2013: $20,749,2262013Assets 2014: $27,890,887Liabilities 2014: $5,753,469Net Assets 2014: $22,137,4182014Assets 2015: $27,747,191Liabilities 2015: $5,884,165Net Assets 2015: $21,863,0262015Assets 2016: $27,504,860Liabilities 2016: $6,415,325Net Assets 2016: $21,089,5352016Assets 2017: $28,321,035Liabilities 2017: $6,942,738Net Assets 2017: $21,378,2972017Assets 2018: $37,563,853Liabilities 2018: $16,323,177Net Assets 2018: $21,240,6762018Assets 2019: $38,429,402Liabilities 2019: $17,278,882Net Assets 2019: $21,150,5202019Assets 2020: $37,829,968Liabilities 2020: $17,959,721Net Assets 2020: $19,870,2472020Assets 2021: $38,601,851Liabilities 2021: $17,193,563Net Assets 2021: $21,408,2882021Assets 2022: $35,789,355Liabilities 2022: $15,695,037Net Assets 2022: $20,094,3182022Assets 2023: $50,730,440Liabilities 2023: $28,657,813Net Assets 2023: $22,072,6272023

Highlighted filing

2023

Assets$50,730,440
Liabilities$28,657,813
Net Assets$22,072,627
Open 2023 Filing

Operations Trend

Revenue Growth59th percentile

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,424,105Expenses 2011: $8,658,697Net Income 2011: -$234,5922011Expenses 2012: $8,789,7002012Expenses 2013: $8,105,3542013Revenue 2014: $8,796,198Expenses 2014: $9,016,236Net Income 2014: -$220,0382014Revenue 2015: $9,171,299Expenses 2015: $9,275,241Net Income 2015: -$103,9422015Revenue 2016: $9,475,645Expenses 2016: $9,957,095Net Income 2016: -$481,4502016Revenue 2017: $11,078,796Expenses 2017: $11,912,620Net Income 2017: -$833,8242017Revenue 2018: $11,529,076Expenses 2018: $12,290,364Net Income 2018: -$761,2882018Revenue 2019: $12,812,739Expenses 2019: $13,003,336Net Income 2019: -$190,5972019Revenue 2020: $12,007,182Expenses 2020: $13,306,570Net Income 2020: -$1,299,3882020Revenue 2021: $14,015,267Expenses 2021: $14,388,053Net Income 2021: -$372,7862021Revenue 2022: $15,422,217Expenses 2022: $15,137,574Net Income 2022: $284,6432022Revenue 2023: $17,558,642Expenses 2023: $16,415,052Net Income 2023: $1,143,5902023

Highlighted filing

2023

Revenue$17,558,642
Expenses$16,415,052
Net Income$1,143,590
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$50,730,440
Liabilities
$28,657,813
Net assets
$22,072,627
Revenue
$17,558,642
Expenses
$16,415,052
Net income
$1,143,590
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$50.7$28.7$22.1$17.6$16.4$1.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.8$15.7$20.1$15.4$15.1$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.6$17.2$21.4$14.0$14.4$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.8$18.0$19.9$12.0$13.3$1.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.4$17.3$21.2$12.8$13.0$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.6$16.3$21.2$11.5$12.3$0.76
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.3$6.94$21.4$11.1$11.9$0.83
2016Detailed filing. Detailed filing data is available for this year.$27.5$6.42$21.1$9.48$9.96$0.48
2015Detailed filing. Detailed filing data is available for this year.$27.7$5.88$21.9$9.17$9.28$0.10
2014Detailed filing. Detailed filing data is available for this year.$27.9$5.75$22.1$8.80$9.02$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.1$5.32$20.7$8.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.8$4.93$19.9$8.79
2011Summary only. Only limited summary data is available for this year.$24.7$4.50$20.2$8.42$8.66$0.23
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 28, 2023
Return Version
2021v4.2
Gross Receipts
$16,288,046
Mission and Program Overview

Mission

University child development school designs a culture of inquiry essential to meaningful learning. We cultivate reflective, collaborative, skillful thinkers who ignite positive change in their communities. We engage diverse perspectives in an ongoing effort to shape and share our innovative education model.

University child development school (ucds) designs a culture of inquiry essential to meaningful learning. We cultivate reflective, collaborative, skillful thinkers who ignite positive change in their communities. We engage diverse perspectives in an ongoing effort to shape and share our innovative education model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,221,364$22,729,751▼ $491,613
Investments in Publicly Traded Securities$13,049,856$11,260,592▼ $1,789,264
Savings and Temporary Cash Investments$531,612$533,334▲ $1,722
Pledges and Grants Receivable$548,303$497,332▼ $50,971
Cash and Non-Interest-Bearing Accounts$883,812$329,980▼ $553,832
Prepaid Expenses and Deferred Charges$184,501$236,401▲ $51,900
Accounts Receivable$179,400$201,965▲ $22,565
Total Assets$38,601,851$35,789,355▼ $2,812,496
Other Assets Total$3,003--
Liabilities
Deferred Revenue$7,552,995$8,863,540▲ $1,310,545
Mortgage Notes Payable Secured by Investment Property$7,019,343$5,772,970▼ $1,246,373
Unsecured Notes Loans Payable$1,531,625--
Accounts Payable and Accrued Expenses$1,089,600$1,058,527▼ $31,073
Total Liabilities$17,193,563$15,695,037▼ $1,498,526
Net Assets / Fund Balance
Net Assets With Donor Restrictions$15,514,124$13,566,311▼ $1,947,813
Net Assets Without Donor Restrictions$5,894,164$6,528,007▲ $633,843
Total Net Assets Fund Balance$21,408,288$20,094,318▼ $1,313,970
Total Liabilities and Net Assets / Fund Balance$38,601,851$35,789,355▼ $2,812,496

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,386,859$7,124,861$13,511,720
Land$11,919,309-$11,919,309
Buildings$4,126,652$1,380,691$5,507,343
Equipment$296,931$1,331,881$1,628,812

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$13,480,520$400,453▼ $1,397,606$1,047,648$11,435,719
2020$11,916,527$28,759▲ $1,943,372$408,138$13,480,520
2019$12,217,067-▲ $227,268$527,808$11,916,527
2018$12,276,306$17,753▲ $403,680$480,672$12,217,067
2017$11,786,105$82,297▲ $878,282$470,378$12,276,306
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paula SmithHead of SchoolFT$253,656$124,047$377,703
Jennifer VaryAssistant Head of SchoolFT$159,605$150,630$310,235
Stephanie CisakowskiChief Financial OfficerFT$168,316$64,896$233,212
Kerrie L HeckoDirector of OperationsFT$130,371$75,876$206,247
Katherine MorrisonDean of CollegeFT$114,063$43,839$157,902
David GarrickFaculty MemberFT$126,970$23,066$150,036
Melissa HolbertFaculty MemberFT$133,588$16,294$149,882
Deborah ChickadelFaculty MemberFT$133,490$16,282$149,772
Abby SandbergFaculty MemberFT$139,495$8,370$147,865

Board Members and Trustees

NameTitle
Amy SmithChair
Howard BurtonCo-vice Chair
Will KieferCo-vice Chair
Darius CayetanoBoard Member
Eric SandersonBoard Member
Jeanne NguyenBoard Member
Jeff PelletierBoard Member
Jill JacksonBoard Member
Jill Larson ImBoard Member
Joe GruberBoard Member
Katie JordanBoard Member
Kristen JohnsonBoard Member
Lisa LewisBoard Member
Sean HolmesBoard Member
Tony StewartBoard Member
Van KatzmanBoard Member
David Brannon-cironeSecretary
Greg HeadrickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,769,458
Program Service Revenue
$12,748,049
Investment Income
$237,419
Other Revenue
$-332,709
All Other Contributions
$714,148
Change in Net Assets
$284,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,263,935
Revenue Not Reported on Financial Statements
$1,158,282
Revenue Not Reported on Form 990
$-1,084,890
Other Revenue Adjustments
$1,158,282
Total Revenue per Audited Statements
$13,179,045
Total Revenue per Form 990
$15,422,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,717,660
Other Expenses$3,261,632
Grants and Similar Amounts Paid$1,158,282
Total Fundraising Expense$442,352
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,335,274$1,078,899$210,340$7,624,513
Grants to Domestic Individuals$1,158,282--$1,158,282
Current Officers, Directors, Trustees, and Key Employees$482,280$511,889$111,399$1,105,568
Other Employee Benefits$834,512$171,810$36,695$1,043,017
Payroll Taxes$488,618$109,511$22,505$620,634
Depreciation Depletion$470,732$58,473-$529,205
Occupancy$346,085$38,453-$384,538
Pension Plan Contributions$297,204$19,029$7,695$323,928
Other Expenses$219,079$106,165$10,195$219,079
Insurance$125,968$31,492-$157,460
Interest$111,050--$111,050
Advertising-$40,276$43,523$83,799
Fees for Services Management-$81,370-$81,370
Fees for Services Legal-$46,651-$46,651
Office Expenses$37,320$9,330-$46,650
Fees for Services Accounting-$42,278-$42,278
Information Technology$36,368$4,041-$40,409
Total Functional Expenses$11,822,450$2,872,772$442,352$15,137,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,137,574
Total Expenses per Audited Statements$14,493,015
Expenses per Audited Statements$13,979,292
Expenses Not Reported on Financial Statements$1,158,282
Other Expense Adjustments$1,158,282
Expenses Not Reported on Form 990$513,723
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$171,037
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$523,685-$57,083-
Total Events$523,685-$171,037$-171,037
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

“Ucds provides a complete copy of the 990 to all board members through our board of trustees' website.”

Form 990, Part VI, Section B, Line 12C

“The board of trustees reviews the conflicts of interest policy annually and each member certifies, in writing, that they have read and understrands the policy. Every employee upon hiring acknowledges, in writing, that he or she has read and understands the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The board of trustees reviews comparative data regarding compensation of the head of school, provided via reports of national association of independent schools (nais) and the northwest association of independent schools (nwais). In addition, the school's attorney reviews all contract terms.”

Form 990, Part VI, Section C, Line 19

“The form 990 is provided on the organization's website and guidestar.”

Filing and Contact Details

Filer

Filer Name
University Child Development School
EIN
91-1176120
Phone
2065478237
Address
5062 9TH AVE NE, SEATTLE, WA 98105

Signing Officer

Name
Stephanie Cisakowski
Title
CFO
Phone
2065478237
Signed
2023-03-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Smith
Formed
1994
Legal Domicile
Wa
Voting Board Members
18
Independent Board Members
18
Employees
168
Volunteers
70

Preparer

Firm
Greenwood Ohlund Ps
Address
4241 21ST AVE W SUITE 400, SEATTLE, WA 98199
Preparer
Matt S Smith
Phone
2067821767
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment funds support (a) teacher excellence (b) financial aid (c) general needs. Teacher excellence is supported by the faculty endowment, neilson endowment, fifth grade endowment and zxvrq endowment. The scholarship endowment supports financial aid and the general and forever campaign endowments support general needs.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses reported on page 9, line 6b: 513,723.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid netted with revenue on financial statements: 1,158,282.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses reported on page 9, line 6b: 513,723.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid netted with revenue on financial statements: 1,158,282.”

Raw XML AppendixShowing 400 of 850 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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IRS990/ActivityOrMissionDesc0UNIVERSITY CHILD DEVELOPMENT SCHOOL (UCDS) DESIGNS A CULTURE OF INQUIRY ESSENTIAL TO MEANINGFUL LEARNING. WE CULTIVATE REFLECTIVE, COLLABORATIVE, SKILLFUL THINKERS WHO IGNITE POSITIVE CHANGE IN THEIR COMMUNITIES. WE ENGAGE DIVERSE PERSPECTIVES IN AN ONGOING EFFORT TO SHAPE AND SHARE OUR INNOVATIVE EDUCATION MODEL.
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IRS990/MissionDesc0UNIVERSITY CHILD DEVELOPMENT SCHOOL (UCDS) DESIGNS A CULTURE OF INQUIRY ESSENTIAL TO MEANINGFUL LEARNING. WE CULTIVATE REFLECTIVE, COLLABORATIVE, SKILLFUL THINKERS WHO IGNITE POSITIVE CHANGE IN THEIR COMMUNITIES. WE ENGAGE DIVERSE PERSPECTIVES IN AN ONGOING EFFORT TO SHAPE AND SHARE OUR INNOVATIVE EDUCATION MODEL.
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