Marshall Child Development Center INC FY2020 filing

Tax-deductible

Huntsville, AL501(c)(3)EducationEIN 63-1020117Revenue $1.0M in FY2020

On file with the IRSmcdc.msfc.nasa.gov4346 Morris Road, 35812-0000 · Huntsville, ALTax-exempt since Apr 1990Publicly supported — 509(a)(2)

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Provide a safe, stimulating learning environment for young children to nurture, provide self-esteem, foster well-being, facilitate social Development and encourage cognitive growth in and of the Child and work cooperatively with parents and the community.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · 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
2 of 5
filings with a surplus
Average deficit $17K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $351
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$153K
49% of total assets
Looks good: liabilities are 49% 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
$1.0M
Spent
$1.2M
To programs
97%
Net assets
$161K
By yearFY2020–FY2024
Revenue
$1.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.7M
FY2022$1.4M
FY2023$1.6M
FY2024$1.6M
Expenses
$1.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.4M
FY2023$1.7M
FY2024$1.6M
Net assets
$161K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$161K
FY2021$506K
FY2022$393K
FY2023$262K
FY2024$197K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Apr 1990.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $1.2M Management & general 3% · $33K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
Registrar
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Member-At-Large
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Rhonda Chambliss’s $74K as Director is at the 16th percentile of top reported officer pay among 3395 $1–10M education 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.

See Marshall 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 15aNo

Programs and updates

Nurture young children's growth and well-being in a safe, stimulating learning environment.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2020
01

In 2020, MCDC provided child care to over 100 children ages 6 weeks to 5 years of age. MCDC also provided a safe learning environment to the children of the employees located on redstone arsenel. MCDC continued to maintain national accrediation with the national accreditation commission.

$1.2Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$351

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$974K
Gifts and grantsLn 1h$24K
Other incomeLn 4–11$2K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Managementcol C$33K
Owns and owesPt X
$161K
net assets · Ln 32
Cash and savingsLn 1–2$313K
Total assetsLn 16$314K
LiabilitiesLn 26$153K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Government grantsLn 1e$12K
Fees for servicesLn 2g$974K
Investment incomeLn 3$2K
Other incomeLn 4–11$2K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$128K
SavingsLn 2$185K
Cash and savings togetherLn 1–2$313K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$314K
LiabilitiesLn 26$153K
Net assetsLn 32$161K
OperationsPt I, VI
EmployeesI 549
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$410K$313K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$412K$314K
LiabilitiesLn 26$4K$153K
Net assetsLn 32$408K$161K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$910K$910K
Other employee benefitsLn 9$142K$142K
Payroll taxesLn 10$69K$69K
Accounting feesLn 11c$14K$14K
Other fees for servicesLn 11g$3K$3K
Office expensesLn 13$4K$4K
Depreciation, depletion and amortizationLn 22$401$401
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$91K$91K
All other expensesLn 24e$990$990
Total functional expensesLn 25$1.2M$1.2M$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.6M$1.6M−$66K$197K 990 PDF
FY2023 $1.6M$1.7M−$131K$262K 990 PDF
FY2022 $1.4M$1.4M$14K$393K 990 PDF
FY2021 $1.7M$1.3M$344K$506K 990 PDF
FY2020 Viewing $1.0M$1.2M−$247K$161K 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 FY2020 990 (6 parts)
Part I · Summary $1,002,293 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $32,349$24,394
I-9 Program service revenuePrior year $1,334,112$974,273
I-10 Investment incomePrior year $1,765$1,555
I-11 Other revenuePrior year $0$2,071
I-12 Total revenuePrior year $1,368,226$1,002,293
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 $1,148,534$1,120,854
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $197,358$128,132
I-18 Total expensesPrior year $1,345,892$1,248,986
I-19 Revenue less expensesPrior year $22,334−$246,693
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $1,002,293 across 8 lines filed
VIII-1b Membership dues$8,117
VIII-1e Government grants$12,117
VIII-1f All other contributions, gifts and grants$4,160
VIII-1h Total contributions, gifts and grants$24,394
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $974,273$974,273
VIII-3 Investment incomeRelated to mission $1,555$1,555
VIII-8 Net income from fundraising eventsExcluded from tax $2,071$2,071
VIII-12 Total revenueRelated to mission $975,828 · Unrelated business $0 · Excluded from tax $2,071$1,002,293
Part IX · Statement of functional expenses $1,248,986 across 10 lines filed
IX-7 Other salaries and wagesPrograms $910,228$910,228
IX-9 Other employee benefitsPrograms $142,094$142,094
IX-10 Payroll taxesPrograms $68,532$68,532
IX-11c Accounting feesManagement $14,210$14,210
IX-11g Other fees for servicesPrograms $2,863$2,863
IX-13 Office expensesManagement $4,101$4,101
IX-22 Depreciation, depletion and amortizationPrograms $401$401
IX-23 InsuranceManagement $14,235$14,235
IX-24 Other expenses (24a–d)Programs $91,332$91,332
IX-24e All other expensesPrograms $990$990
IX-25 Total functional expensesPrograms $1,216,440 · Management $32,546 · Fundraising $0$1,248,986
Part X · Balance sheet $314,190 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $326,411$128,135
X-2 Savings and temporary cash investmentsStart of year $83,632$184,586
X-10c Land, buildings and equipment, netStart of year $1,870$1,469
X-16 Total assetsStart of year $411,913$314,190
X-17 Accounts payable and accrued expensesStart of year $3,949$3,169
X-25 Other liabilitiesStart of year $0$149,750
X-26 Total liabilitiesStart of year $3,949$152,919
X-27 Net assets without donor restrictionsStart of year $407,964$161,271
X-32 Total net assets or fund balancesStart of year $407,964$161,271
X-33 Total liabilities and net assetsStart of year $411,913$314,190
Part XI · Reconciliation of net assets $161,271 net assets at year end
XI-1 Total revenue$1,002,293
XI-2 Total expenses$1,248,986
XI-3 Revenue less expenses−$246,693
XI-4 Net assets at start of year$407,964
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$161,271

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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