Child Development Center RBC EIN 75-2994380

Child Development Center RBC

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Offers a child development center fostering spiritual guidance and academic excellence. For fiscal year 2025 it reported $737K in revenue, $772K in expenses, and $550K in net assets.Pt I

Type
Public charity (501(c)(3)) · Youth Development
Location
Columbia, SC
Filings
7 on file (2019–2025)
Revenue
$737KFY2025
Expenses
$772K
Net assets
$550K
People
10
Filings
7
Updates
0
More identity details & actions ⌄
EIN  75-2994380 Public charity (501(c)(3)) Columbia, SC
Form 990 (PDF)
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Size
$100K–1M
What they do
Offers a child development center fostering spiritual guidance and academic excellence.
Leadership
Michelle Evans · Chair
Money in and out
$737K revenue, $772K expenses
Bottom line
87% program efficiency
Where the money goes · FY2025
Total revenue
$737K
Pt VIII · Ln 12
Total expenses
$772K
Pt IX · Ln 25
Net assets
$550K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$35K
Where spending went · Part IX cols B–D
Program services $0.87 Management & general $0.13
Program efficiency
87%
of spending reaches programs▲ +0.8% vs prior filing year
Operating runway
7.1mo
months of highly liquid reserves at operating expense rate▲ +18% vs prior filing year
Surplus margin
-5%
revenue over expenses, this year▼ -134% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$737K
FY2025▼ -18%
Expenses
$772K
FY2025+0.4%
Total assets
$565K
FY2025▼ -6%
Total liabilities
$15K
FY2025▼ -25%
Total revenue
$737K
Pt VIII · Ln 12
Total expenses
$772K
Pt IX · Ln 25
Net assets
$550K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$35K
Total assetsPt X · Ln 16$565K
Program-expense ratioPt IX · col B87%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

1 program service account for $668K of program spending, described in the organization's own filed words · FY2025.
01

Provided childcare services to members of the community.

$668Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CChild Development Center RBC
EINHdr · item D75-2994380
Principal addressHdr · item CColumbia, SC
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFJul 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
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 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee Ministry Rep
$0Pt VII · Sec A
Deacon Ministry Rep
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Dr Martia Thigpen’s $2K as Chair is at the 2nd percentile of top reported officer pay among 1985 $100K–1M youth development 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.

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Statement of Revenue

Part VIII
Program service revenue$613K · 83%
Contributions & grants$126K · 17%
Program service revenue83%$613K
Contributions & grants17%$126K
Investment income$3
— government grantsLn 1e$125K
Total revenueLn 12$737K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.87 Management & general $0.13
Program services87%$668K
Management & general13%$104K
Total functional expensesLn 25$772K

Balance Sheet

Part X · end of year
CashLn 1$456K
Total assetsLn 16$565K
Total liabilitiesLn 26$15K
Total net assetsLn 32$550K
Months of cash on handcomputed7.1

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $456K · Operating expenses/yr $772K
7.1 months
Where the money goes
Program services
Program services $668K · Total expenses $772K
87%
Management & General
Management & general $104K · Total expenses $772K
13%
Fundraising
Fundraising $0 · Total expenses $772K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $70K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $126K · Total revenue $737K
17%
Government reliance
Government grants $125K · Total revenue $737K
17%
Earned-income share
Program service revenue $613K · Total revenue $737K
83%
Investment reliance
Investment income $3 · Total revenue $737K
<0.01%
Program self-sufficiency
Program service revenue $613K · Total expenses $772K
79%
Growth & trend
Revenue growth (YoY)
This year $737K · Prior year $894K
-18%
Revenue CAGR
FY2019 $501K · FY2025 $737K
+7%
Net-asset trend (YoY)
End of year $550K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $737K · Expenses $772K
-5%
Liabilities-to-Assets
Total liabilities — · Total assets $565K
Net-asset ratio
Net assets $550K · Total assets $565K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $565K
0%
People & payroll
Highest Reported Total Compensation
Individual Michelle Evans · Reported title Chair · Highest reported compensation $0 · Total expenses $772K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $586K · Total expenses $772K
76%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 87%
Overhead ratio 13%
Fundraising cost ratio 0%
Revenue growth -18%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

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
FY2025 (Latest)$737K revenue · viewing · ⤓ 990 PDF
FY2024$894K revenue · ⤓ 990 PDF
FY2023$626K revenue · ⤓ 990 PDF
FY2022$848K revenue · ⤓ 990 PDF
FY2021$567K revenue · ⤓ 990 PDF
FY2020$342K revenue · ⤓ 990 PDF
FY2019$501K 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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