Child Care Resources INC

Tax-deductible

Missoula, MT501(c)(3)Since 1975Human ServicesEIN 23-7096799Revenue $2.9M in FY2025

On file with the IRSchildcareresources.org2409 Dearborn Ave Ste L, 59801-7586 · Missoula, MTTax-exempt since Aug 1971Publicly supported charity — 170(b)(1)(A)(vi)

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Child Care resources' mission is to help kids grow into successful adults by enriching the learning environment of their crucial early years.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 9 volunteers and 37 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $69K a year · 2% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$193K
to officers and key staff · 7% of spending
Top officer’s pay lower than 62% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$464K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.9M
+18% vs prior year
Spent
$2.8M
To programs
91%
Net assets
$977K
By yearFY2020–FY2025
Revenue
$2.9M
FY2025▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.2M
FY2021$4.6M
FY2022$5.1M
FY2023$2.6M
FY2024$2.4M
FY2025$2.9M
Expenses
$2.8M
FY2025▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$4.6M
FY2022$5.0M
FY2023$2.5M
FY2024$2.4M
FY2025$2.8M
Net assets
$977K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$634K
FY2021$656K
FY2022$791K
FY2023$846K
FY2024$892K
FY2025$977K

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1971.

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% · $2.5M Management & general 9% · $242K Fundraising 0% · $6K

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

11 people listed on the 990; $193K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Prior Executive Director
$102,746Pt VII · Sec A
Executive Director
$90,544Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kelly Rosenleaf’s $103K as Prior Executive Director is at the 38th percentile of top reported officer pay among 3868 $1–10M human services 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kelly Rosenleaf$102,746$89,602$87,336$78,024$77,055$77,032
Michelle Parks$90,544—————

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.

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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 15aYes

Programs and updates

Enriching early learning environments to help kids grow into successful adults.

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Provided by the organization

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3 programs · $2.5M · in their own filed words · FY2024
01

Family Services

Includes activities associated with parent education related to child care, serving as a liaison between families, providers, and the DPHHS to determine family eligibility and processing child care scholarship payments for low-income families.

$1.0Mprogram expense
02

Provider Services

Includes the activities associated with training child care providers. The training includes assisting providers to advance through montana's quality rating improvement system, stars to quality, training and support to help providers serve children with challenging behaviors, health education, and on-site consultation, intensive…

$811Kprogram expense
03

Child and Adult Care Food Program

Includes activities associated with administering the usda child and adult care food program. Activities include nutrition training, menu review and processing, provider reimbursement and compliance monitoring.

$692Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2021
Total grants receivedfrom 1 funder$6K
Grants paid · 7 grants · $5.6M · 2019–2022
Unitemized GrantFY2021$2,645,500
Unitemized GrantFY2021$2,985
Unitemized GrantFY2020$1,098,136
Unitemized GrantFY2020$864,300
Unitemized GrantFY2020$25,835
Unitemized GrantFY2019$960,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.9M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$126K
Investment incomeLn 3$229
Money outPt IX
$2.8M
Ln 25
Programscol B$2.5M
Managementcol C$242K
Fundraisingcol D$6K
Owns and owesPt X
$977K
net assets · Ln 32
Cash and savingsLn 1–2$743K
Total assetsLn 16$1.4M
LiabilitiesLn 26$464K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Government grantsLn 1e$2.7M
Fees for servicesLn 2g$126K
Investment incomeLn 3$229
Total revenueLn 12$2.9M
Assets in detailPt X, end of year
CashLn 1$484K
SavingsLn 2$258K
Cash and savings togetherLn 1–2$743K
InvestmentsLn 11–13$64K
Land, buildings, equipmentLn 10c$70K
Other assetsLn 15$145K
Total assetsLn 16$1.4M
LiabilitiesLn 26$464K
Net assetsLn 32$977K
OperationsPt I, VI
EmployeesI 537
VolunteersI 69
Fiscal year endsHeaderSeptember
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 FY25End FY25
Cash and savingsLn 1–2$557K$743K
InvestmentsLn 11–13$66K$64K
Land, buildings, equipmentLn 10c$100K$70K
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$498K$464K
Net assetsLn 32$892K$977K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K$1K
Pay of current officers, directors and key staffLn 5$138K$123K$15K$157
Other salaries and wagesLn 7$1.3M$1.1M$134K$1K
Pension plan contributionsLn 8$66K$58K$8K$62
Other employee benefitsLn 9$161K$141K$19K$151
Payroll taxesLn 10$135K$119K$16K$127
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$78K$78K$105
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$45K$44K$452
OccupancyLn 16$75K$73K$1K$109
TravelLn 17$33K$33K$138
Conferences, conventions and meetingsLn 19$8K$8K
Depreciation, depletion and amortizationLn 22$38K$7K$30K$32
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$713K$707K$3K$4K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$2.8M$2.5M$242K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.9M$2.8M$81K$977K 990 PDF
FY2024 $2.4M$2.4M$39K$892K 990 PDF
FY2023 $2.6M$2.5M$54K$846K 990 PDF
FY2022 $5.1M$5.0M$148K$791K 990 PDF
FY2021 $4.6M$4.6M$11K$656K 990 PDF
FY2020 $3.2M$3.1M$84K$634K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $2,863,408 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,275,519$2,737,389
I-9 Program service revenuePrior year $151,644$125,790
I-10 Investment incomePrior year $4,494$229
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,431,657$2,863,408
I-13 Grants and similar amounts paidPrior year $47,028$1,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,479,308$1,750,672
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $866,759$1,030,749
I-18 Total expensesPrior year $2,393,095$2,782,421
I-19 Revenue less expensesPrior year $38,562$80,987
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,863,408 across 6 lines filed
VIII-1e Government grants$2,724,797
VIII-1f All other contributions, gifts and grants$12,592
VIII-1h Total contributions, gifts and grants$2,737,389
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $125,790$125,790
VIII-3 Investment incomeExcluded from tax $229$229
VIII-12 Total revenueRelated to mission $125,790 · Unrelated business $0 · Excluded from tax $229$2,863,408
Part IX · Statement of functional expenses $2,782,421 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $1,000$1,000
IX-5 Pay of current officers, directors and key staffPrograms $123,244 · Management $14,745 · Fundraising $157$138,146
IX-7 Other salaries and wagesPrograms $1,116,300 · Management $133,552 · Fundraising $1,423$1,251,275
IX-8 Pension plan contributionsPrograms $57,832 · Management $7,749 · Fundraising $62$65,643
IX-9 Other employee benefitsPrograms $141,436 · Management $18,951 · Fundraising $151$160,538
IX-10 Payroll taxesPrograms $118,998 · Management $15,945 · Fundraising $127$135,070
IX-11c Accounting feesManagement $15,700$15,700
IX-11g Other fees for servicesPrograms $77,955 · Management $105$78,060
IX-12 Advertising and promotionPrograms $10,925$10,925
IX-13 Office expensesPrograms $44,267 · Management $452$44,719
IX-16 OccupancyPrograms $73,141 · Management $1,404 · Fundraising $109$74,654
IX-17 TravelPrograms $33,272 · Management $138$33,410
IX-19 Conferences, conventions and meetingsPrograms $7,708$7,708
IX-22 Depreciation, depletion and amortizationPrograms $7,148 · Management $30,462 · Fundraising $32$37,642
IX-23 InsurancePrograms $13,332$13,332
IX-24 Other expenses (24a–d)Programs $706,648 · Management $2,840 · Fundraising $3,567$713,055
IX-24e All other expensesPrograms $1,544$1,544
IX-25 Total functional expensesPrograms $2,534,750 · Management $242,043 · Fundraising $5,628$2,782,421
Part X · Balance sheet $1,440,906 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $153,238$484,084
X-2 Savings and temporary cash investmentsStart of year $403,426$258,422
X-3 Pledges and grants receivableStart of year $424,288$393,316
X-9 Prepaid expenses and deferred chargesStart of year $44,048$25,767
X-10c Land, buildings and equipment, netStart of year $99,655$69,991
X-11 Publicly traded securitiesStart of year $65,752$63,955
X-15 Other assetsStart of year $199,310$145,371
X-16 Total assetsStart of year $1,389,717$1,440,906
X-17 Accounts payable and accrued expensesStart of year $295,061$297,970
X-19 Deferred revenueStart of year $713$16,977
X-25 Other liabilitiesStart of year $201,983$149,438
X-26 Total liabilitiesStart of year $497,757$464,385
X-27 Net assets without donor restrictionsStart of year $852,518$962,469
X-28 Net assets with donor restrictionsStart of year $39,442$14,052
X-32 Total net assets or fund balancesStart of year $891,960$976,521
X-33 Total liabilities and net assetsStart of year $1,389,717$1,440,906
Part XI · Reconciliation of net assets $976,521 net assets at year end
XI-1 Total revenue$2,863,408
XI-2 Total expenses$2,782,421
XI-3 Revenue less expenses$80,987
XI-4 Net assets at start of year$891,960
XI-5 Net unrealized gains (losses) on investments$3,574
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$976,521

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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