Child Development INC FY2023 filing

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To work with families and the community to provide high quality, comprehensive pre-school education, with an emphasis on family involvement and supportive services, (continued on schedule o)

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-2212539) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$234K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $115K a year · 1% of revenue · last 4 filings
A surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
91%
of spending
91% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$234K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
1.6 mo
of spending, in cash
1.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $223K
4 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$720K
22% of total assets
Liabilities are 22% of assets.
Pt X · Ln 26
Independent board members
15
of 15 voting members
15 of 15 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$9.7M
+7% vs prior year
Spent
$9.6M
To programs
91%
Net assets
$2.5M
By yearFY2021–FY2025
Revenue
$9.7M
FY2023▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2021$9.1M
FY2022$9.1M
FY2023$9.7M
FY2023$8.6M
FY2025$9.7M
Expenses
$9.6M
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$9.0M
FY2022$9.1M
FY2023$9.6M
FY2023$8.3M
FY2025$9.4M
Net assets
$2.5M
FY2023▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.5M
FY2022$2.5M
FY2023$2.5M
FY2023$2.9M
FY2025$3.3M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1983.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $8.8M Management & general 9% · $862K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $234K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$84,057Pt VII · Sec A
Secretary
$82,739Pt VII · Sec A
Treas/ Vice Pre
$67,356Pt VII · Sec A

Mary Ann Devlin’s $86K as President is at the 23rd percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2023FY2023FY2022FY2021
Mary Ann Devlin$85,849$89,201$84,057$74,769$79,491
Marie Groody$79,925$84,614$82,739$70,233$69,478
Kristy Frantz——$67,356$55,300—
Neil Sokola Left 12025$66,782————
Lorrie a Ogden————$66,748
Neil Sokola Joined 32023—$53,126———
Kristina Frantz————$42,685
Kristy Frantz Left 52023—$11,431———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Child Development INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides high-quality preschool education and family support services.

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1 program · $8.8M · in their own filed words · FY2022
01

Provide Head Start, PA PreK Counts, and Child Care to eligible children and their families in Schuylkill County. The services have been funded by various federal, state and local funding sources.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-2212539) · Dispute this line
$8.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$223K
See all 4 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2024 · $4.1M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$3.7M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through PA Department of Agriculture$406K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through Schuylkill County, PA$12K

The auditor reported 6 findings: a material weakness in money controls.

Year ending Jun 2023 · $4.2M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$3.8M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Direct$393K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through Schuylkill County, PA$9K

The auditor reported no findings.

Year ending Jun 2022 · $4.0M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$3.6M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Direct$294K
Coronavirus Relief FundDepartment of the Treasury · ALN 21.019 · Through Department of Education$50K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through Schuylkill County$8K

The auditor reported no findings.

Year ending Jun 2021 · $4.7M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$4.4M
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Direct$306K
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through County of Schuylkill$4K

The auditor reported no findings.

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$9.7M
Ln 12
Gifts and grantsLn 1h$9.5M
Fees for servicesLn 2g$172K
Investment incomeLn 3$3K
Money outPt IX
$9.6M
Ln 25
Programscol B$8.8M
Managementcol C$862K
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$3.2M
LiabilitiesLn 26$720K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.5M
Government grantsLn 1e$8.4M
Fees for servicesLn 2g$172K
Investment incomeLn 3$3K
Gains on assetsLn 7$0
Total revenueLn 12$9.7M
Assets in detailPt X, end of year
CashLn 1$1.3M
Cash and savings togetherLn 1–2$1.3M
Pledges and grants receivableLn 3$146K
Land, buildings, equipmentLn 10c$1.7M
Other assetsLn 15$112K
Total assetsLn 16$3.2M
LiabilitiesLn 26$720K
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 5161
VolunteersI 6731
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.4M$1.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.8M$1.7M
Total assetsLn 16$3.6M$3.2M
LiabilitiesLn 26$1.2M$720K
Net assetsLn 32$2.5M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$234K$213K$21K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$5.4M$5.0M$429K
Pension plan contributionsLn 8$182K$15K$166K
Other employee benefitsLn 9$586K$540K$46K
Payroll taxesLn 10$433K$399K$34K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$322K$322K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$127K$127K
TravelLn 17$12K$12K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$42K$11K$32K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$133K$133K
InsuranceLn 23$50K$50K
Other expenses (24a–d)Ln 24$1.6M$1.6M$279
All other expensesLn 24e$531K$531K
Total functional expensesLn 25$9.6M$8.8M$862K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 5, 2026 $9.7M$9.4M$330K$3.3M 990 PDF
FY2024 Not on file
FY2023 ViewingFiled with the IRS Mar 28, 2024 $9.7M$9.6M$45K$2.5M 990 PDF
FY2022Filed with the IRS Jan 21, 2023 $9.1M$9.1M−$20K$2.5M 990 PDF
FY2021Filed with the IRS Jan 24, 2022 $9.1M$9.0M$105K$2.5M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $9,668,899 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,902,041$9,493,636
I-9 Program service revenuePrior year $169,652$172,247
I-10 Investment incomePrior year $3,403$3,016
I-11 Other revenue$0
I-12 Total revenuePrior year $9,075,096$9,668,899
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $6,264,577$6,853,233
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,830,416$2,771,043
I-18 Total expensesPrior year $9,094,993$9,624,276
I-19 Revenue less expensesPrior year −$19,897$44,623
Part VI · Governance 15 of 15 board members independent, 1 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $9,668,899 across 10 lines filed
VIII-1e Government grants$8,402,503
VIII-1f All other contributions, gifts and grants$1,091,133
VIII-1h Total contributions, gifts and grants$9,493,636
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $172,247$172,247
VIII-3 Investment incomeRelated to mission $3,016$3,016
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $175,263$9,668,899
Part IX · Statement of functional expenses $9,624,276 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $213,081 · Management $21,071$234,152
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $4,989,463 · Management $428,930$5,418,393
IX-8 Pension plan contributionsPrograms $15,106 · Management $166,463$181,569
IX-9 Other employee benefitsPrograms $539,763 · Management $46,490$586,253
IX-10 Payroll taxesPrograms $398,987 · Management $33,879$432,866
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $322,093$322,093
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $126,775$126,775
IX-17 TravelPrograms $11,725$11,725
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $10,594 · Management $31,876$42,470
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $133,084$133,084
IX-23 InsurancePrograms $49,752$49,752
IX-24 Other expenses (24a–d)Programs $1,553,377 · Management $279$1,553,656
IX-24e All other expensesPrograms $531,488$531,488
IX-25 Total functional expensesPrograms $8,762,204 · Management $862,072 · Fundraising $0$9,624,276
Part X · Balance sheet $3,230,638 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $1,395,696$1,261,196
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivableStart of year $276,223$146,329
X-4 Accounts receivableStart of year $14,220$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,844,293$1,711,209
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $104,269$111,904
X-16 Total assetsStart of year $3,634,701$3,230,638
X-17 Accounts payable and accrued expensesStart of year $394,695$190,987
X-23 Secured mortgages and notes payableStart of year $776,705$528,907
X-26 Total liabilitiesStart of year $1,171,400$719,894
X-27 Net assets without donor restrictionsStart of year $2,463,301$2,510,744
X-32 Total net assets or fund balancesStart of year $2,463,301$2,510,744
X-33 Total liabilities and net assetsStart of year $3,634,701$3,230,638
Part XI · Reconciliation of net assets $2,510,744 net assets at year end
XI-1 Total revenue$9,668,899
XI-2 Total expenses$9,624,276
XI-3 Revenue less expenses$44,623
XI-4 Net assets at start of year$2,463,301
XI-9 Other changes in net assets$2,820
XI-10 Net assets at end of year$2,510,744

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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