Newton Child Development Center

Tax-deductible

Chattanooga, TN501(c)(3)Since 1975EIN 62-0723235Revenue $405K in FY2025

On file with the IRS315 Gillespie Rd, 37411-3105 · Chattanooga, TNTax-exempt since Feb 1975Publicly supported charity — 170(b)(1)(A)(vi)

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To provide quality day care services to children

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
2 of 6
filings with a surplus
Average deficit $13K a year · 3% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.8 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $40K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$110K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$405K
-22% vs prior year
Spent
$514K
To programs
88%
Net assets
$231K
By yearFY2020–FY2025
Revenue
$405K
FY2025▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$325K
FY2021$428K
FY2022$562K
FY2023$451K
FY2024$518K
FY2025$405K
Expenses
$514K
FY2025▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$351K
FY2021$365K
FY2022$473K
FY2023$499K
FY2024$564K
FY2025$514K
Net assets
$231K
FY2025▼ -32%
Tap a bar for its year
Net assets by fiscal year
FY2020$264K
FY2021$353K
FY2022$407K
FY2023$373K
FY2024$340K
FY2025$231K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1975.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $454K Management & general 12% · $60K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Recording Secretary
$0Pt VII · Sec A
Corresponding Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Newton Child Development Center 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 15aNo

Programs and updates

Provides high-quality day care and learning opportunities for young children, enabling parents to work or pursue education.

Provided by the organization

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1 program · $454K · in their own filed words · FY2025
01

Newton child development center provided high quality day care services to children ages six weeks to four years for the west side community of chattanooga, TN. The children in the program are provided with opportunities for learning, self expression and participation in a variety of creative activities such as art, music, health…

$454Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$40K
Grants paid · 3 grants · $72K · 2023–2025
Unitemized GrantFY2025$27,786
Unitemized GrantFY2024$22,140
Unitemized GrantFY2023$22,242

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$405K
Ln 12
Gifts and grantsLn 1h$259K
Fees for servicesLn 2g$96K
Investment incomeLn 3$32K
Money outPt IX
$514K
Ln 25
Programscol B$454K
Managementcol C$60K
Owns and owesPt X
$231K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$341K
LiabilitiesLn 26$110K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$259K
Government grantsLn 1e$195K
Fees for servicesLn 2g$96K
Investment incomeLn 3$32K
Other incomeLn 4–11$18K
Gains on assetsLn 7$22K
Total revenueLn 12$405K
Assets in detailPt X, end of year
CashLn 1$33K
SavingsLn 2$0
Cash and savings togetherLn 1–2$33K
InvestmentsLn 11–13$256K
Land, buildings, equipmentLn 10c$49K
Total assetsLn 16$341K
LiabilitiesLn 26$110K
Net assetsLn 32$231K
OperationsPt I, VI
EmployeesI 512
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$56K$33K
InvestmentsLn 11–13$295K$256K
Land, buildings, equipmentLn 10c$51K$49K
Total assetsLn 16$429K$341K
LiabilitiesLn 26$89K$110K
Net assetsLn 32$340K$231K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$28K$28K
Other salaries and wagesLn 7$308K$308K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$23K$23K
Management feesLn 11a$45K$22K$22K
Accounting feesLn 11c$32K$32K
Investment management feesLn 11f$5K$5K
Office expensesLn 13$2K$2K$221
OccupancyLn 16$19K$18K$2K
TravelLn 17$365$365
Depreciation, depletion and amortizationLn 22$2K$2K$122
InsuranceLn 23$8K$8K$585
Other expenses (24a–d)Ln 24$38K$34K$4K
Total functional expensesLn 25$514K$454K$60K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $405K$514K−$109K$231K 990 PDF
FY2024 $518K$564K−$46K$340K 990 PDF
FY2023 $451K$499K−$48K$373K 990 PDF
FY2022 $562K$473K$88K$407K 990 PDF
FY2021 $428K$365K$64K$353K 990 PDF
FY2020 $325K$351K−$26K$264K 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 $405,319 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $410,173$259,446
I-9 Program service revenuePrior year $87,053$95,851
I-10 Investment incomePrior year $21,037$31,934
I-11 Other revenuePrior year $0$18,088
I-12 Total revenuePrior year $518,263$405,319
I-13 Grants and similar amounts paidPrior year $22,140$27,786
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $386,369$334,984
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $155,571$151,638
I-18 Total expensesPrior year $564,080$514,408
I-19 Revenue less expensesPrior year −$45,817−$109,089
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-14 Document retention and destruction policyNo
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
Part VIII · Statement of revenue $405,319 across 8 lines filed
VIII-1e Government grants$194,562
VIII-1f All other contributions, gifts and grants$64,884
VIII-1h Total contributions, gifts and grants$259,446
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $95,851$95,851
VIII-3 Investment incomeExcluded from tax $9,880$9,880
VIII-7 Net gain or loss on sales of assetsExcluded from tax $22,054$22,054
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $18,088$18,088
VIII-12 Total revenueRelated to mission $113,939 · Unrelated business $0 · Excluded from tax $31,934$405,319
Part IX · Statement of functional expenses $514,408 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $27,786$27,786
IX-7 Other salaries and wagesPrograms $307,985$307,985
IX-9 Other employee benefitsPrograms $4,495$4,495
IX-10 Payroll taxesPrograms $22,504$22,504
IX-11a Management feesPrograms $22,500 · Management $22,500$45,000
IX-11c Accounting feesManagement $31,520$31,520
IX-11f Investment management feesPrograms $4,733$4,733
IX-13 Office expensesPrograms $2,259 · Management $221$2,480
IX-16 OccupancyPrograms $17,893 · Management $1,556$19,449
IX-17 TravelPrograms $365$365
IX-22 Depreciation, depletion and amortizationPrograms $1,917 · Management $122$2,039
IX-23 InsurancePrograms $7,775 · Management $585$8,360
IX-24 Other expenses (24a–d)Programs $33,775 · Management $3,917$37,692
IX-25 Total functional expensesPrograms $453,987 · Management $60,421 · Fundraising $0$514,408
Part X · Balance sheet $340,906 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $54,412$32,654
X-2 Savings and temporary cash investmentsStart of year $1,545$0
X-4 Accounts receivableStart of year $27,374$3,277
X-9 Prepaid expenses and deferred chargesStart of year $83$83
X-10c Land, buildings and equipment, netStart of year $50,985$48,946
X-11 Publicly traded securitiesStart of year $294,766$255,946
X-16 Total assetsStart of year $429,165$340,906
X-17 Accounts payable and accrued expensesStart of year $89,166$109,996
X-26 Total liabilitiesStart of year $89,166$109,996
X-27 Net assets without donor restrictionsStart of year $337,390$228,031
X-28 Net assets with donor restrictionsStart of year $2,609$2,879
X-32 Total net assets or fund balancesStart of year $339,999$230,910
X-33 Total liabilities and net assetsStart of year $429,165$340,906
Part XI · Reconciliation of net assets $230,910 net assets at year end
XI-1 Total revenue$405,319
XI-2 Total expenses$514,408
XI-3 Revenue less expenses−$109,089
XI-4 Net assets at start of year$339,999
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$230,910

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

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