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Child Development Center INC FY2023 filing

Tax-deductible

Missoula, MT501(c)(3)Human ServicesEIN 51-0167061Revenue $3.4M in FY2023

On file with the IRSchilddevcenter.orgPo Box 16191, 59808-6191 · Missoula, MTTax-exempt since Nov 1975Publicly supported charity — 170(b)(1)(A)(vi)

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Strengthen families to promote the development and well-being of individuals with developmental disabilities or who are at risk for developmental delay.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
$184K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $140K a year · 4% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$184K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$550K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.4M
+3% vs prior year
Spent
$4.1M
To programs
98%
Net assets
$1.8M
By yearFY2021–FY2024
Revenue
$3.4M
FY2023▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2021$3.7M
FY2022$3.3M
FY2023$3.4M
FY2024$3.2M
Expenses
$4.1M
FY2023▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2021$3.1M
FY2022$3.4M
FY2023$4.1M
FY2024$3.7M
Net assets
$1.8M
FY2023▼ -27%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.6M
FY2022$2.5M
FY2023$1.8M
FY2024$2.8M

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

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1975.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $4.0M Management & general 2% · $81K

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

9 people listed on the 990; $184K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Carolyn Prussen
Executive Director
$96,431Pt VII · Sec A
$88,049Pt VII · Sec A
Gale Decker
Director
$0Pt VII · Sec A
Dan Huls
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Cody Meyer
Director
$0Pt VII · Sec A

Greg Malone’s $87K as CFO is at the 23rd percentile of top reported officer pay among 3869 $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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Carolyn Prussen—$96,431$94,017$92,289
Greg Malone$86,929$88,049$82,206$78,651
Gmalonechilddevcenterorg$61,063———

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 Center INC executive salaries →

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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

Supports families to foster development and well-being for individuals with disabilities.

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Provided by the organization

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3 programs · $3.6M · in their own filed words · FY2022
01

Part C of the Individuals with Disabilities Education Act includes services provided for infants and toddlers with disabilities. Part C is a federally mandated program providing home based services to children between the ages of 0 and 3. In fiscal year 2023, 369 children were served by this program.

$1.8Mprogram expense
02

Autism and Behavior Services

provides intensive family education, training, and support services for children with austism spectrum disorder who are covered by private health insurance. In fiscal year 2023, 24 children were served by this program.

$1.4Mprogram expense
03

Family Education and Support

provides a broad range of home based services for families including training, information and referral, and ancillary support services. In fiscal year 2023, 186 families were served by this program.

$361Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.4M
Ln 12
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$18
Money outPt IX
$4.1M
Ln 25
Programscol B$4.0M
Managementcol C$81K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$311K
Total assetsLn 16$2.4M
LiabilitiesLn 26$550K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Government grantsLn 1e$1.9M
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$18
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
CashLn 1$56K
SavingsLn 2$255K
Cash and savings togetherLn 1–2$311K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$2.4M
LiabilitiesLn 26$550K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 583
VolunteersI 67
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$1.1M$311K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$2.9M$2.4M
LiabilitiesLn 26$360K$550K
Net assetsLn 32$2.5M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$226K$220K$6K
Other salaries and wagesLn 7$2.3M$2.3M$58K
Pension plan contributionsLn 8$39K$38K$975
Other employee benefitsLn 9$401K$391K$10K
Payroll taxesLn 10$242K$236K$6K
Legal feesLn 11b$350$350
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$24K$24K
Office expensesLn 13$129K$129K
OccupancyLn 16$69K$69K
TravelLn 17$32K$32K
Depreciation, depletion and amortizationLn 22$62K$62K
InsuranceLn 23$30K$30K
Other expenses (24a–d)Ln 24$441K$441K$0$0
All other expensesLn 24e$62K$62K
Total functional expensesLn 25$4.1M$4.0M$81K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.2M$3.7M−$440K$2.8M 990 PDF
FY2023 Viewing $3.4M$4.1M−$690K$1.8M 990 PDF
FY2022 $3.3M$3.4M−$41K$2.5M 990 PDF
FY2021 $3.7M$3.1M$610K$2.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $3,414,299 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,323,360$2,054,846
I-9 Program service revenuePrior year $954,222$1,359,435
I-10 Investment incomePrior year $792$18
I-11 Other revenuePrior year $34,017$0
I-12 Total revenuePrior year $3,312,391$3,414,299
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,824,644$3,238,783
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $528,962$865,420
I-18 Total expensesPrior year $3,353,606$4,104,203
I-19 Revenue less expensesPrior year −$41,215−$689,904
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $3,414,299 across 6 lines filed
VIII-1e Government grants$1,870,884
VIII-1f All other contributions, gifts and grants$183,962
VIII-1h Total contributions, gifts and grants$2,054,846
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,359,435$1,359,435
VIII-3 Investment incomeExcluded from tax $18$18
VIII-12 Total revenueRelated to mission $1,359,435 · Unrelated business $0 · Excluded from tax $18$3,414,299
Part IX · Statement of functional expenses $4,104,203 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $220,259 · Management $5,634$225,893
IX-7 Other salaries and wagesPrograms $2,272,726 · Management $58,125$2,330,851
IX-8 Pension plan contributionsPrograms $38,126 · Management $975$39,101
IX-9 Other employee benefitsPrograms $391,197 · Management $10,005$401,202
IX-10 Payroll taxesPrograms $235,708 · Management $6,028$241,736
IX-11b Legal feesPrograms $350$350
IX-11c Accounting feesPrograms $15,775$15,775
IX-11g Other fees for servicesPrograms $24,332$24,332
IX-13 Office expensesPrograms $128,947$128,947
IX-16 OccupancyPrograms $69,380$69,380
IX-17 TravelPrograms $31,659$31,659
IX-22 Depreciation, depletion and amortizationPrograms $61,806$61,806
IX-23 InsurancePrograms $30,052$30,052
IX-24 Other expenses (24a–d)Programs $440,861 · Management $0 · Fundraising $0$440,861
IX-24e All other expensesPrograms $62,258$62,258
IX-25 Total functional expensesPrograms $4,023,436 · Management $80,767 · Fundraising $0$4,104,203
Part X · Balance sheet $2,369,884 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $743,025$55,584
X-2 Savings and temporary cash investmentsStart of year $332,345$255,366
X-4 Accounts receivableStart of year $628,426$877,930
X-9 Prepaid expenses and deferred chargesStart of year $2,562$2,562
X-10c Land, buildings and equipment, netStart of year $1,163,925$1,178,442
X-16 Total assetsStart of year $2,870,283$2,369,884
X-17 Accounts payable and accrued expensesStart of year $5,925$5,925
X-25 Other liabilitiesStart of year $347,922$387,427
X-26 Total liabilitiesStart of year $360,175$549,680
X-27 Net assets without donor restrictionsStart of year $2,510,108$1,820,204
X-32 Total net assets or fund balancesStart of year $2,510,108$1,820,204
X-33 Total liabilities and net assetsStart of year $2,870,283$2,369,884
Part XI · Reconciliation of net assets $1,820,204 net assets at year end
XI-1 Total revenue$3,414,299
XI-2 Total expenses$4,104,203
XI-3 Revenue less expenses−$689,904
XI-4 Net assets at start of year$2,510,108
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,820,204

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

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