Cheyenne County Child Development Center EIN 31-1713031 Form 990 (PDF) Claim this org

Cheyenne County Child Development Center

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Offers quality childcare in a positive, educational setting. For fiscal year 2024 it reported $612K in revenue, $581K in expenses, and $-36K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
Sidney, NE
Filings
5 on file (2020–2024)
Revenue
$612KFY2024
Expenses
$581K
Net assets
$-36K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  31-1713031 Public charity (501(c)(3)) Sidney, NE
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers quality childcare in a positive, educational setting.
Leadership
Paula Abbott · Director
Money in and out
$612K revenue, $581K expenses
Bottom line
84% program efficiency
Where the money goes · FY2024
Total revenue
$612K
Pt VIII · Ln 12
Total expenses
$581K
Pt IX · Ln 25
Net assets
$-36K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $31K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.16
Program efficiency
84%
of spending reaches programs-0.4% vs prior filing year
Operating runway
4.1mo
months of highly liquid reserves at operating expense rate▲ +17% vs prior filing year
Surplus margin
+5%
revenue over expenses, this year▲ +138% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$612K
FY2024▲ +19%
Expenses
$581K
FY2024▼ -0.8%
Total assets
$825K
FY2024-0.5%
Total liabilities
$861K
FY2024▼ -4%
Total revenue
$612K
Pt VIII · Ln 12
Total expenses
$581K
Pt IX · Ln 25
Net assets
$-36K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$31K
Total assetsPt X · Ln 16$825K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

1 program service account for $487K of program spending, described in the organization's own filed words · FY2024.
01

Provide child care to rural community

$487Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCheyenne County Child Development Center
EINHdr · item D31-1713031
Principal addressHdr · item CSidney, NE
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNE
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P33)
Ruling yearIRS BMFJul 2000

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$309K · 50%
Program service revenue$302K · 49%
Contributions & grants50%$309K
Program service revenue49%$302K
Investment income$927
— government grantsLn 1e$309K
Total revenueLn 12$612K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$487K
Management & general16%$94K
Total functional expensesLn 25$581K

Balance Sheet

Part X · end of year
CashLn 1$198K
Total assetsLn 16$825K
Total liabilitiesLn 26$861K
Total net assetsLn 32$-36K
Months of cash on handcomputed4.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $198K · Operating expenses/yr $581K
4.1 months
Where the money goes
Program services
Program services $487K · Total expenses $581K
84%
Management & General
Management & general $94K · Total expenses $581K
16%
Fundraising
Fundraising $0 · Total expenses $581K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $309K · Total revenue $612K
50%
Government reliance
Government grants $309K · Total revenue $612K
50%
Earned-income share
Program service revenue $302K · Total revenue $612K
49%
Investment reliance
Investment income $927 · Total revenue $612K
+0.2%
Program self-sufficiency
Program service revenue $302K · Total expenses $581K
52%
Growth & trend
Revenue growth (YoY)
This year $612K · Prior year $516K
+19%
Revenue CAGR
FY2020 $483K · FY2024 $612K
+6%
Net-asset trend (YoY)
End of year $-36K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $612K · Expenses $581K
+5%
Liabilities-to-Assets
Total liabilities — · Total assets $825K
Net-asset ratio
Net assets $-36K · Total assets $825K
-4%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $825K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Paula Abbott · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $581K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $352K · Total expenses $581K
61%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 16%
Fundraising cost ratio 0%
Revenue growth 19%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$612K revenue · viewing · ⤓ 990 PDF
FY2023$516K revenue · ⤓ 990 PDF
FY2022$679K revenue · ⤓ 990 PDF
FY2021$585K revenue · ⤓ 990 PDF
FY2020$483K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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