Civic Intelligence

Salem Child Development Center

EIN 93-0589987 • 501(c)3 • Salem, OR

View Organization Page

Profile

To provide safe, high quality, educational child care environments for children and their families. To accomplish our non-profit mission we offer: developmentally appropriate curriculum experienced professional staff an inclusive nurturing learning experience where families are welcome

PO Box 7422Salem, OR 97303

www.salemchilddevelopmentcenter.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.17x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.13x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

27th percentile

-4.0%

Higher net margin than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-0.1%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

49th percentile

6.7%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$5,171,403

Down $86,685 (-1.6%) from 2024

Liabilities

Up

$854,658

Up $197,478 (+30%) from 2024

Net Assets

Down

$4,316,745

Down $284,163 (-6.2%) from 2024

Operations
Liabilities / Revenue46th percentileNet Margin27th percentile

Revenue

Up

$6,566,042

Up $25,366 (+0.4%) from 2024

Expenses

Up

$6,830,153

Up $719,856 (+12%) from 2024

Net Income

Down

-$264,111

Down $694,490 (-161%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,276,116Liabilities 2011: $817,913Net Assets 2011: $1,458,2032011Assets 2012: $2,253,255Liabilities 2012: $783,036Net Assets 2012: $1,470,2192012Assets 2013: $2,389,371Liabilities 2013: $993,393Net Assets 2013: $1,395,9782013Assets 2014: $3,021,467Liabilities 2014: $1,509,672Net Assets 2014: $1,511,7952014Assets 2015: $3,079,030Liabilities 2015: $1,499,121Net Assets 2015: $1,579,9092015Assets 2016: $3,207,273Liabilities 2016: $1,434,198Net Assets 2016: $1,773,0752016Assets 2017: $3,471,455Liabilities 2017: $1,338,217Net Assets 2017: $2,133,2382017Assets 2018: $3,564,418Liabilities 2018: $1,326,891Net Assets 2018: $2,237,5272018Assets 2019: $3,585,432Liabilities 2019: $1,315,570Net Assets 2019: $2,269,8622019Assets 2020: $3,343,790Liabilities 2020: $1,341,828Net Assets 2020: $2,001,9622020Assets 2021: $3,788,372Liabilities 2021: $2,138,520Net Assets 2021: $1,649,8522021Assets 2022: $5,415,512Liabilities 2022: $1,133,026Net Assets 2022: $4,282,4862022Assets 2023: $5,179,951Liabilities 2023: $971,351Net Assets 2023: $4,208,6002023Assets 2024: $5,258,088Liabilities 2024: $657,180Net Assets 2024: $4,600,9082024Assets 2025: $5,171,403Liabilities 2025: $854,658Net Assets 2025: $4,316,7452025

Highlighted filing

2025

Assets$5,171,403
Liabilities$854,658
Net Assets$4,316,745
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,275,959Expenses 2011: $3,255,282Net Income 2011: $20,6772011Expenses 2012: $3,357,7802012Expenses 2013: $3,435,5652013Revenue 2014: $3,651,169Expenses 2014: $3,535,352Net Income 2014: $115,8172014Revenue 2015: $4,142,577Expenses 2015: $4,074,463Net Income 2015: $68,1142015Revenue 2016: $4,712,923Expenses 2016: $4,519,757Net Income 2016: $193,1662016Revenue 2017: $5,294,701Expenses 2017: $4,934,538Net Income 2017: $360,1632017Revenue 2018: $5,620,343Expenses 2018: $5,516,054Net Income 2018: $104,2892018Revenue 2019: $5,972,713Expenses 2019: $5,940,378Net Income 2019: $32,3352019Revenue 2020: $5,355,008Expenses 2020: $5,622,908Net Income 2020: -$267,9002020Revenue 2021: $4,441,719Expenses 2021: $4,793,829Net Income 2021: -$352,1102021Revenue 2022: $8,735,222Expenses 2022: $6,102,588Net Income 2022: $2,632,6342022Revenue 2023: $5,763,596Expenses 2023: $5,877,035Net Income 2023: -$113,4392023Revenue 2024: $6,540,676Expenses 2024: $6,110,297Net Income 2024: $430,3792024Revenue 2025: $6,566,042Expenses 2025: $6,830,153Net Income 2025: -$264,1112025

Highlighted filing

2025

Revenue$6,566,042
Expenses$6,830,153
Net Income-$264,111
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$5,171,403
Liabilities
$854,658
Net assets
$4,316,745
Revenue
$6,566,042
Expenses
$6,830,153
Net income
-$264,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.17$0.85$4.32$6.57$6.83$0.26
2024Detailed filing. Detailed filing data is available for this year.$5.26$0.66$4.60$6.54$6.11$0.43
2023Detailed filing. Detailed filing data is available for this year.$5.18$0.97$4.21$5.76$5.88$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.42$1.13$4.28$8.74$6.10$2.63
2021Detailed filing. Detailed filing data is available for this year.$3.79$2.14$1.65$4.44$4.79$0.35
2020Detailed filing. Detailed filing data is available for this year.$3.34$1.34$2.00$5.36$5.62$0.27
2019Detailed filing. Detailed filing data is available for this year.$3.59$1.32$2.27$5.97$5.94$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.56$1.33$2.24$5.62$5.52$0.10
2017Detailed filing. Detailed filing data is available for this year.$3.47$1.34$2.13$5.29$4.93$0.36
2016Detailed filing. Detailed filing data is available for this year.$3.21$1.43$1.77$4.71$4.52$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.08$1.50$1.58$4.14$4.07$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.02$1.51$1.51$3.65$3.54$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.99$1.40$3.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.78$1.47$3.36
2011Summary only. Only limited summary data is available for this year.$2.28$0.82$1.46$3.28$3.26$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 4, 2026
Return Version
2024v5.0
Gross Receipts
$6,566,042
Mission and Program Overview

Mission

To provide safe, high quality, educational child care environments for children and their families. To accomplish our non-profit mission we offer: developmentally appropriate curriculumexperienced professional staffan inclusive nurturing learning experience where families are welcome

To provide safe, high quality, educational child care environments for children and their families. To accomplish our non-profit mission we offer: developmentally appropriate curriculum experienced professional staff an inclusive nurturing learning experience where families are welcome

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,374,533$3,294,401▼ $80,132
Land, Buildings, and Equipment, Net$1,802,409$1,794,204▼ $8,205
Accounts Receivable$48,973$39,567▼ $9,406
Prepaid Expenses and Deferred Charges$26,024$37,082▲ $11,058
Inventories for Sale or Use$6,149$6,149→ $0
Total Assets$5,258,088$5,171,403▼ $86,685
Liabilities
Accounts Payable and Accrued Expenses$584,638$651,418▲ $66,780
Other Liabilities-$133,490-
Deferred Revenue$72,542$69,750▼ $2,792
Total Liabilities$657,180$854,658▲ $197,478
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,600,908$4,316,745▼ $284,163
Total Net Assets Fund Balance$4,600,908$4,316,745▼ $284,163
Total Liabilities and Net Assets / Fund Balance$5,258,088$5,171,403▼ $86,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,436,726$1,776,366$3,213,092
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Angie CarrollPresident
Ai Ngau BowmanDirector
Alexandra GarciaDirector
Ashley MyersDirector
Catherine TrottmanDirector
Chris BoockDirector
Courtney HenningsDirector
Dana GoodaleDirector
James DunningDirector
Jayme KimberlyDirector
Josh DunnelDirector
Kyla SmithDirector
Lauren CaslerDirector
Carolin VanordenExecutive Di
Michelle SalinasOffice Coord
Marlene HartingerSecretary
Elizabeth ScharbackTreasurer
Casey GaardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$505,173
Program Service Revenue
$5,987,584
Investment Income
$73,285
Other Revenue
$0
All Other Contributions
$505,173
Change in Net Assets
$-264,111

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$315,786
Total Noncash Contributions1$315,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,292,560
Other Expenses$1,537,593
Total Fundraising Expense$16,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,922,658$734,733-$3,657,391
Other Employee Benefits$1,082,706$150,643-$1,233,349
All Other Expenses$460,965$14,214$11,334$486,513
Payroll Taxes$362,425$39,395-$401,820
Depreciation Depletion$103,657--$103,657
Office Expenses$21,883$74,482-$96,365
Other Expenses$91,101--$91,101
Insurance$86,307--$86,307
Advertising-$14,209$4,799$19,008
Total Functional Expenses$5,786,344$1,027,676$16,133$6,830,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$133,490
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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, Page 6, Part VI, Line 11B

“Executive director and treasurer reviews the form 990 when filed. The governing body provided with copy of reviewed financial statements and opportunity to ask questions of accountant. The form 990 is then prepared from the financial statements”

Form 990, Page 6, Part VI, Line 12C

“Officers, dircetors and key employees disclose related business parties, these are reviewed concerning issues voted on by the board of directors. The members with conflicts are not allowed to vote on issues before the board.”

Form 990, Page 6, Part VI, Line 15A

“Only paid officer, director, or key employee is executive director. Written evaluation reviewed by officers on board, comparison to like size and responsibility entities with executive director positions. Evaluation has notes on it, goals, compensation, results are given to executive director”

Form 990, Page 6, Part VI, Line 19

“The governing documents are availabe upon request for inspection during normal office hours at the physical address as described in question 20”

Filing and Contact Details

Filer

Filer Name
Salem Child Development Center
EIN
93-0589987
Phone
5033639821
Address
PO BOX 7422, SALEM, OR 97303

Signing Officer

Name
Carolin Vanorden
Title
Executive Director
Phone
5033639821
Signed
2026-02-04

Organization Details

Principal Officer
Carolin Vanorden
Formed
1971
Voting Board Members
16
Independent Board Members
16
Employees
169

Preparer

Firm
Xel Advisors
Address
530 CENTER ST NE STE 615, SALEM, OR 97301
Preparer
Gagandeep Singh
Phone
5039906397
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide safe, high quality, educational child care environments for children and their families. To accomplish our non-profit mission we offer: developmentally appropriate curriculum experienced professional staff an inclusive nurturing learning experience where families are welcome”

Form 990, Page 2, Part III, Line 4D

“Childcare services for 6 week olds to 12 year olds, with schoolage children before and after shcooll,vacations and summers which total over 550 - education emphasis”

Raw XML Appendix397 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0584638
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0651418
IRS990/AccountsReceivableGrp/BOYAmt048973
IRS990/AccountsReceivableGrp/EOYAmt039567
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE SAFE, HIGH QUALITY, EDUCATIONAL CHILD CARE ENVIRONMENTS FOR CHILDREN AND THEIR FAMILIES. TO ACCOMPLISH OUR NON-PROFIT MISSION WE OFFER: DEVELOPMENTALLY APPROPRIATE CURRICULUM EXPERIENCED PROFESSIONAL STAFF AN INCLUSIVE NURTURING LEARNING EXPERIENCE WHERE FAMILIES ARE WELCOME
IRS990/AdvertisingGrp/FundraisingAmt04799
IRS990/AdvertisingGrp/ManagementAndGeneralAmt014209
IRS990/AdvertisingGrp/TotalAmt019008
IRS990/AllOtherContributionsAmt0505173
IRS990/AllOtherExpensesGrp/FundraisingAmt011334
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014214
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0460965
IRS990/AllOtherExpensesGrp/TotalAmt0486513
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0CAROLIN VANORDEN
IRS990/BooksInCareOfDetail/PhoneNum05033639821
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01550 FAIRGROUNDS RD NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097301
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03374533
IRS990/CashNonInterestBearingGrp/EOYAmt03294401
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0505173
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt073285
IRS990/CYOtherExpensesAmt01537593
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05987584
IRS990/CYRevenuesLessExpensesAmt0-264111
IRS990/CYSalariesCompEmpBnftPaidAmt05292560
IRS990/CYTotalExpensesAmt06830153
IRS990/CYTotalFundraisingExpenseAmt016133
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06566042
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/BOYAmt072542
IRS990/DeferredRevenueGrp/EOYAmt069750
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0103657
IRS990/DepreciationDepletionGrp/TotalAmt0103657
IRS990/Desc0CHILDCARE SERVICES FOR 6 WEEK OLDS TO 12 YEAR OLDS, WITH SCHOOLAGE CHILDREN BEFORE AND AFTER SHCOOLL,VACATIONS AND SUMMERS WHICH TOTAL OVER 550 - EDUCATION EMPHASIS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0169
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt05786344
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0CHRIS BOOCK
IRS990/Form990PartVIISectionAGrp/PersonNm1AI NGAU BOWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LAUREN CASLER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSH DUNNEL
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES DUNNING
IRS990/Form990PartVIISectionAGrp/PersonNm5ALEXANDRA GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm6DANA GOODALE
IRS990/Form990PartVIISectionAGrp/PersonNm7COURTNEY HENNINGS
IRS990/Form990PartVIISectionAGrp/PersonNm8JAYME KIMBERLY
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHELLE SALINAS
IRS990/Form990PartVIISectionAGrp/PersonNm10KYLA SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm11CATHERINE TROTTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm12ASHLEY MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm13ANGIE CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm14CASEY GAARD
IRS990/Form990PartVIISectionAGrp/PersonNm15MARLENE HARTINGER
IRS990/Form990PartVIISectionAGrp/PersonNm16ELIZABETH SCHARBACK
IRS990/Form990PartVIISectionAGrp/PersonNm17CAROLIN VANORDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9OFFICE COORD
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06566042
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt086307
IRS990/InsuranceGrp/TotalAmt086307
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06149
IRS990/InventoriesForSaleOrUseGrp/EOYAmt06149
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt073285
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt073285
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0170
IRS990/IRPDocumentW2GCnt0170
IRS990/LandBldgEquipAccumDeprecAmt02250438
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01802409
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01794204
IRS990/LandBldgEquipCostOrOtherBssAmt04044642
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE SAFE, HIGH QUALITY, EDUCATIONAL CHILD CARE ENVIRONMENTS FOR CHILDREN AND THEIR FAMILIES. TO ACCOMPLISH OUR NON-PROFIT MISSION WE OFFER: DEVELOPMENTALLY APPROPRIATE CURRICULUM EXPERIENCED PROFESSIONAL STAFF AN INCLUSIVE NURTURING LEARNING EXPERIENCE WHERE FAMILIES ARE WELCOME
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04600908
IRS990/NetAssetsOrFundBalancesEOYAmt04316745
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04600908
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04316745
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0315786
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt074482
IRS990/OfficeExpensesGrp/ProgramServicesAmt021883
IRS990/OfficeExpensesGrp/TotalAmt096365
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0150643
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01082706
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01233349
IRS990/OtherExpensesGrp/Desc0RENT EXPENSE
IRS990/OtherExpensesGrp/Desc1MULTI-DISCOUNT
IRS990/OtherExpensesGrp/Desc2MAINTENANCE CLOSURE CREDI
IRS990/OtherExpensesGrp/Desc3VACATION CREDIT
IRS990/OtherExpensesGrp/ProgramServicesAmt0440236
IRS990/OtherExpensesGrp/ProgramServicesAmt1111728
IRS990/OtherExpensesGrp/ProgramServicesAmt2102678
IRS990/OtherExpensesGrp/ProgramServicesAmt391101
IRS990/OtherExpensesGrp/TotalAmt0440236
IRS990/OtherExpensesGrp/TotalAmt1111728
IRS990/OtherExpensesGrp/TotalAmt2102678
IRS990/OtherExpensesGrp/TotalAmt391101
IRS990/OtherLiabilitiesGrp/EOYAmt0133490
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0734733
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02922658
IRS990/OtherSalariesAndWagesGrp/TotalAmt03657391
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt039395
IRS990/PayrollTaxesGrp/ProgramServicesAmt0362425
IRS990/PayrollTaxesGrp/TotalAmt0401820
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026024
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037082
IRS990/PrincipalOfficerNm0CAROLIN VANORDEN
IRS990/PriorPeriodAdjustmentsAmt0-20052
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05987584
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05987584
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHILDCARE SERVICES FOR 6 WEEK OLDS TO 12 YEAR OLDS, WITH SCHOOLAGE CHILDREN BEFORE AND AFTER SHCOOLL,VACATIONS AND SUMMERS WHICH TOTAL OVER 550 - EDUCATION EMPHASIS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0328077
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt065339
IRS990/PYOtherExpensesAmt01334157
IRS990/PYOtherRevenueAmt0355523
IRS990/PYProgramServiceRevenueAmt05791737
IRS990/PYRevenuesLessExpensesAmt0430379
IRS990/PYSalariesCompEmpBnftPaidAmt04776140
IRS990/PYTotalExpensesAmt06110297
IRS990/PYTotalRevenueAmt06540676
IRS990/ReconcilationRevenueExpnssAmt0-264111
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01436726
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01776366
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03213092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0133490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01436726
IRS990ScheduleD/TotalLiabilityAmt0133490
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0315786
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SAFE, HIGH QUALITY, EDUCATIONAL CHILD CARE ENVIRONMENTS FOR CHILDREN AND THEIR FAMILIES. TO ACCOMPLISH OUR NON-PROFIT MISSION WE OFFER: DEVELOPMENTALLY APPROPRIATE CURRICULUM EXPERIENCED PROFESSIONAL STAFF AN INCLUSIVE NURTURING LEARNING EXPERIENCE WHERE FAMILIES ARE WELCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHILDCARE SERVICES FOR 6 WEEK OLDS TO 12 YEAR OLDS, WITH SCHOOLAGE CHILDREN BEFORE AND AFTER SHCOOLL,VACATIONS AND SUMMERS WHICH TOTAL OVER 550 - EDUCATION EMPHASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND TREASURER REVIEWS THE FORM 990 WHEN FILED. THE GOVERNING BODY PROVIDED WITH COPY OF REVIEWED FINANCIAL STATEMENTS AND OPPORTUNITY TO ASK QUESTIONS OF ACCOUNTANT. THE FORM 990 IS THEN PREPARED FROM THE FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS, DIRCETORS AND KEY EMPLOYEES DISCLOSE RELATED BUSINESS PARTIES, THESE ARE REVIEWED CONCERNING ISSUES VOTED ON BY THE BOARD OF DIRECTORS. THE MEMBERS WITH CONFLICTS ARE NOT ALLOWED TO VOTE ON ISSUES BEFORE THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ONLY PAID OFFICER, DIRECTOR, OR KEY EMPLOYEE IS EXECUTIVE DIRECTOR. WRITTEN EVALUATION REVIEWED BY OFFICERS ON BOARD, COMPARISON TO LIKE SIZE AND RESPONSIBILITY ENTITIES WITH EXECUTIVE DIRECTOR POSITIONS. EVALUATION HAS NOTES ON IT, GOALS, COMPENSATION, RESULTS ARE GIVEN TO EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS ARE AVAILABE UPON REQUEST FOR INSPECTION DURING NORMAL OFFICE HOURS AT THE PHYSICAL ADDRESS AS DESCRIBED IN QUESTION 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05258088
IRS990/TotalAssetsEOYAmt05171403
IRS990/TotalAssetsGrp/BOYAmt05258088
IRS990/TotalAssetsGrp/EOYAmt05171403
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0505173
IRS990/TotalEmployeeCnt0169
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016133
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01027676
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05786344
IRS990/TotalFunctionalExpensesGrp/TotalAmt06830153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0657180
IRS990/TotalLiabilitiesEOYAmt0854658
IRS990/TotalLiabilitiesGrp/BOYAmt0657180
IRS990/TotalLiabilitiesGrp/EOYAmt0854658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04600908
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04316745
IRS990/TotalProgramServiceExpensesAmt05786344
IRS990/TotalProgramServiceRevenueAmt05987584
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06060869
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06566042
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05258088
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05171403
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01550 FAIRGROUNDS RD NE
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097301
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.SALEMCHILDDEVELOPMENTCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLIN VANORDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05033639821
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SALEM CHILD DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SALE
ReturnHeader/Filer/EIN0930589987
ReturnHeader/Filer/PhoneNum05033639821
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7422
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097303
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871632847
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0XEL ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0530 CENTER ST NE STE 615
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097301
ReturnHeader/PreparerPersonGrp/PhoneNum05039906397
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GAGANDEEP SINGH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-05T15:42:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.