Clemson Child Development Center

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EIN 57-0513622 Public charity (501(c)(3)) Clemson, SC
Form 990 (PDF)

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Revenue & expenses by yearFY2020–FY2025
Revenue
$983K
FY2025+0.3%
Expenses
$1.1M
FY2025▼ -3%

Form 990 for the fiscal year ending December 2025 (IRS tax year 2025).


Offers affordable, quality childcare and preschool education for children. For fiscal year 2025 it reported $983K in revenue, $1.1M in expenses, and $1.1M in net assets.Pt I

Founded
1970
Type
Public charity (501(c)(3)) · Nonprofit
Location
Clemson, SC
Website
www.clemsoncdc.org
Filings
6 on file (2020–2025)
Revenue
$983KFY2025
Expenses
$1.1M
Net assets
$1.1M
People
10
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Size
$100K–1M
What they do
Offers affordable, quality childcare and preschool education for children.
Leadership
Charlotte Holt · President
Money in and out
$983K revenue, $1.1M expenses
Bottom line
88% program efficiency
Where the money goes · FY2025
Total revenue
$983K
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$70K
Where spending went · Part IX cols B–D
Program services $0.88 Management & general $0.12
Program efficiency
88%
of spending reaches programs▼ -0.5% vs prior filing year
Operating runway
8.2mo
months of highly liquid reserves at operating expense rate▼ -15% vs prior filing year
Surplus margin
-7%
revenue over expenses, this year▲ +33% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$1.1M
FY2025▼ -6%
Total liabilities
$3K
FY2025▼ -71%
Revenue less expensesPt I · Ln 19−$70K
Total assetsPt X · Ln 16$1.1M
Program-expense ratioPt IX · col B88%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CClemson Child Development Center
EINHdr · item D57-0513622
Principal addressHdr · item CClemson, SC
WebsiteHdr · item Jwww.clemsoncdc.org
Year of formationHdr · item L1970
State of legal domicileHdr · item MSC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFApr 1970

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a15
Independent voting membersPt VI · Ln 1b15
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
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $921K of program spending, described in the organization's own filed words · FY2025.
01

Childcare and Preschool services

$921Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$762K · 78%
Program service revenue$186K · 19%
Investment income$34K · 3%
Contributions & grants78%$762K
Program service revenue19%$186K
Investment income3%$34K
Other revenue$814
— government grantsLn 1e$642K
Total revenueLn 12$983K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.88 Management & general $0.12
Program services88%$921K
Management & general12%$131K
Total functional expensesLn 25$1.1M

Balance Sheet

Part X · end of year
CashLn 1$256K
Total assetsLn 16$1.1M
Total liabilitiesLn 26$3K
Total net assetsLn 32$1.1M
Months of cash on handcomputed2.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $718K · Operating expenses/yr $1.1M
8.2 months
Where the money goes
Program services
Program services $921K · Total expenses $1.1M
88%
Management & General
Management & general $131K · Total expenses $1.1M
12%
Fundraising
Fundraising $0 · Total expenses $1.1M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $144K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $762K · Total revenue $983K
78%
Government reliance
Government grants $642K · Total revenue $983K
65%
Earned-income share
Program service revenue $186K · Total revenue $983K
19%
Investment reliance
Investment income $34K · Total revenue $983K
+3%
Program self-sufficiency
Program service revenue $186K · Total expenses $1.1M
18%
Growth & trend
Revenue growth (YoY)
This year $983K · Prior year $980K
+0.3%
Revenue CAGR
FY2020 $504K · FY2025 $983K
+14%
Net-asset trend (YoY)
End of year $1.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $983K · Expenses $1.1M
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $1.1M
—
Net-asset ratio
Net assets $1.1M · Total assets $1.1M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $462K · Total assets (Pt X, ln 16) $1.1M
40%
People & payroll
Highest Reported Total Compensation
Individual Charlotte Holt · Reported title President · Highest reported compensation $0 · Total expenses $1.1M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $767K · Total expenses $1.1M
73%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 88%——
Overhead ratio 12%——
Revenue growth 0.3%——

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.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$35K
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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
FY2025 (Latest)$983K revenue · viewing · ⤓ 990 PDF
FY2024$980K revenue · ⤓ 990 PDF
FY2023$1.0M revenue · ⤓ 990 PDF
FY2022$786K revenue · ⤓ 990 PDF
FY2021$790K revenue · ⤓ 990 PDF
FY2020$504K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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