Lincoln-Uinta Child Development Association Incorporated FY2021 filing

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Provide educational and therapeutic services to eligible children with developmental disabilities. The Association also provides educational programs to the parents of these children and operates the federal head start program.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$106K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
3 of 6
filings with a surplus
Average surplus $154K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$106K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $60K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$43K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.8M
+16% vs prior year
Spent
$4.8M
To programs
87%
Net assets
$2.7M
By yearFY2020–FY2025
Revenue
$5.8M
FY2021▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.0M
FY2021$5.8M
FY2022$5.0M
FY2023$5.3M
FY2024$5.5M
FY2025$6.3M
Expenses
$4.8M
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.6M
FY2021$4.8M
FY2022$5.3M
FY2023$5.5M
FY2024$5.5M
FY2025$6.3M
Net assets
$2.7M
FY2021▲ +77%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$2.7M
FY2022$2.3M
FY2023$2.1M
FY2024$2.0M
FY2025$2.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1982.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $4.2M Management & general 13% · $609K Fundraising 0% · $3K

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

10 people listed on the 990; $106K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$106,409Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Shauna Lockwood Zornes’s $110K as Director is at the 39th 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.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Shauna Lockwood Zornes$110,042$109,372$106,103$104,812$106,409$105,384

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 Lincoln-Uinta Child Development Association Incorporated executive salaries →

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

Offers education and therapy for children with developmental disabilities, plus parent programs and Head Start.

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3 programs · $4.2M · in their own filed words · FY2020
01

Educational and therapeutic services to eligible children with developmental disabilities. Lucda served 75 children (birth through age 2) and 279 children (ages 3 through 5). Lucda also served 42 children through the temporary assistance to needy families program. This program received in-kind facility use of $235,433.

$2.8Mprogram expense
02

Federal head start program for preschool aged children. Also provides preschool for non-subsidized children. In fiscal year 2021, parents and members of the community donated a total of 66 volunteer hours to this program.

$1.3Mprogram expense
03

Private pay program is available to children who don't fit the guidelines of the head start or special education programs. 145 private paying children attend preschool, paying tuition of $70 per month for the 9 month preschool year, including 19 children who received community funded scholarships.

$45Kprogram 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 3 funders$60K
See all 3 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $1.9M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$1.5M
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Wyoming Department of Health and Human Services$119K
Special Education Grants to StatesDepartment of Education · ALN 84.027 · Through Wyoming Department of Health and Human Services$88K
Special Education Preschool GrantsDepartment of Education · ALN 84.173 · Through Wyoming Department of Health and Human Services$66K
Temporary Assistance for Needy FamiliesDepartment of Health and Human Services · ALN 93.558 · Direct$59K

Plus 2 smaller programs.

The auditor reported no findings.

Year ending Jun 2024 · $1.9M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$1.5M
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Wyoming Department of Health and Human Services$107K
Special Education Grants to StatesDepartment of Education · ALN 84.027 · Through Wyoming Department of Health and Human Services$95K
Special Education Preschool GrantsDepartment of Education · ALN 84.173 · Through Wyoming Department of Health and Human Services$75K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Wyoming Department of Education$60K

Plus 1 smaller program.

The auditor reported no findings.

Year ending Jun 2023 · $1.8M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$1.3M
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Wyoming Department of Health and Human Services$184K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Wyoming Department of Health and Human Services$95K
Special Education_preschool GrantsDepartment of Education · ALN 84.173 · Through Wyoming Department of Health and Human Services$71K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Wyoming Department of Education$65K

Plus 1 smaller program.

The auditor reported: a material weakness in money controls.

Year ending Jun 2022 · $1.8M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$1.5M
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Wyoming Department of Health and Human Services$107K
Special Education_grants to StatesDepartment of Education · ALN 84.027 · Through Wyoming Department of Health and Human Services$97K
Special Education_preschool GrantsDepartment of Education · ALN 84.173 · Through Wyoming Department of Health and Human Services$65K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Wyoming Department of Education$62K

Plus 1 smaller program.

The auditor reported no findings.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$5.8M
Ln 12
Gifts and grantsLn 1h$5.6M
Fees for servicesLn 2g$109K
Investment incomeLn 3$20K
Money outPt IX
$4.8M
Ln 25
Programscol B$4.2M
Managementcol C$609K
Fundraisingcol D$3K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$2.7M
LiabilitiesLn 26$43K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.6M
Government grantsLn 1e$5.6M
Noncash giftsLn 1g$14K
Fundraising eventsLn 1c$13K
Fees for servicesLn 2g$109K
Investment incomeLn 3$20K
Gains on assetsLn 7$12K
Total revenueLn 12$5.8M
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$193K
Land, buildings, equipmentLn 10c$794K
Other assetsLn 15$162K
Total assetsLn 16$2.7M
LiabilitiesLn 26$43K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 5147
VolunteersI 674
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.3M$1.3M
InvestmentsLn 11–13$160K$193K
Land, buildings, equipmentLn 10c$593K$794K
Total assetsLn 16$2.2M$2.7M
LiabilitiesLn 26$699K$43K
Net assetsLn 32$1.5M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$125K$61K$62K$1K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2.8M$2.4M$335K
Pension plan contributionsLn 8$162K$143K$19K
Other employee benefitsLn 9$495K$432K$63K
Payroll taxesLn 10$266K$230K$36K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$24K$18K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$2K$2K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$127K$110K$17K
Advertising and promotionLn 12$18K$10K$8K
Office expensesLn 13$217K$208K$9K
Information technologyLn 14$16K$14K$2K
RoyaltiesLn 15$0
OccupancyLn 16$162K$148K$14K
TravelLn 17$93K$84K$9K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$1K$1K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$118K$101K$17K
InsuranceLn 23$50K$44K$7K
Other expenses (24a–d)Ln 24$121K$117K$4K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$4.8M$4.2M$609K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 7, 2026 $6.3M$6.3M$85K$2.0M 990 PDF
FY2024Filed with the IRS Feb 25, 2025 $5.5M$5.5M−$54K$2.0M 990 PDF
FY2023Filed with the IRS Feb 29, 2024 $5.3M$5.5M−$181K$2.1M 990 PDF
FY2022Filed with the IRS Feb 20, 2023 $5.0M$5.3M−$307K$2.3M 990 PDF
FY2021 ViewingFiled with the IRS Feb 8, 2022 $5.8M$4.8M$991K$2.7M 990 PDF
FY2020Filed with the IRS Feb 22, 2021 $5.0M$4.6M$392K$1.5M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $5,771,201 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,902,206$5,642,426
I-9 Program service revenuePrior year $54,232$109,096
I-10 Investment incomePrior year $9,353$19,679
I-11 Other revenue$0
I-12 Total revenuePrior year $4,965,791$5,771,201
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,658,087$3,826,405
I-16a Professional fundraising feesPrior year $10,060$1,813
I-17 Other expensesPrior year $905,785$952,167
I-18 Total expensesPrior year $4,573,932$4,780,385
I-19 Revenue less expensesPrior year $391,859$990,816
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,771,201 across 13 lines filed
VIII-1a Federated campaigns$8,750
VIII-1c Fundraising events$13,251
VIII-1e Government grants$5,602,565
VIII-1f All other contributions, gifts and grants$17,860
VIII-1g Noncash contributions (included above)$13,540
VIII-1h Total contributions, gifts and grants$5,642,426
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $109,096$109,096
VIII-3 Investment incomeExcluded from tax $7,843$7,843
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $11,836$11,836
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $109,096 · Excluded from tax $19,679$5,771,201
Part IX · Statement of functional expenses $4,780,385 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $61,142 · Management $62,390 · Fundraising $1,248$124,780
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,443,494 · Management $335,007$2,778,501
IX-8 Pension plan contributionsPrograms $142,520 · Management $18,999$161,519
IX-9 Other employee benefitsPrograms $432,204 · Management $62,951$495,155
IX-10 Payroll taxesPrograms $230,479 · Management $35,971$266,450
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $18,063 · Management $5,439$23,502
IX-11d Lobbying fees$0
IX-11e Professional fundraising feesFundraising $1,813$1,813
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $109,999 · Management $17,168$127,167
IX-12 Advertising and promotionPrograms $9,797 · Management $8,346$18,143
IX-13 Office expensesPrograms $207,904 · Management $8,948$216,852
IX-14 Information technologyPrograms $13,519 · Management $2,201$15,720
IX-15 Royalties$0
IX-16 OccupancyPrograms $148,383 · Management $13,808$162,191
IX-17 TravelPrograms $83,901 · Management $9,332$93,233
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $1,272$1,272
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $101,396 · Management $16,506$117,902
IX-23 InsurancePrograms $43,532 · Management $6,794$50,326
IX-24 Other expenses (24a–d)Programs $117,357 · Management $3,684$121,041
IX-24e All other expensesPrograms $4,818$4,818
IX-25 Total functional expensesPrograms $4,168,508 · Management $608,816 · Fundraising $3,061$4,780,385
Part X · Balance sheet $2,721,859 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $157,695$51,249
X-2 Savings and temporary cash investmentsStart of year $1,169,477$1,243,759
X-3 Pledges and grants receivableStart of year $59,604$52,622
X-4 Accounts receivable$209,585
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $68,602$16,035
X-10c Land, buildings and equipment, netStart of year $592,792$793,896
X-11 Publicly traded securitiesStart of year $160,484$192,809
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2,610$161,904
X-16 Total assetsStart of year $2,211,264$2,721,859
X-17 Accounts payable and accrued expensesStart of year $60,277$42,929
X-26 Total liabilitiesStart of year $698,507$42,929
X-27 Net assets without donor restrictionsStart of year $1,510,147$2,517,026
X-28 Net assets with donor restrictionsStart of year $2,610$161,904
X-32 Total net assets or fund balancesStart of year $1,512,757$2,678,930
X-33 Total liabilities and net assetsStart of year $2,211,264$2,721,859
Part XI · Reconciliation of net assets $2,678,930 net assets at year end
XI-1 Total revenue$5,771,201
XI-2 Total expenses$4,780,385
XI-3 Revenue less expenses$990,816
XI-4 Net assets at start of year$1,512,757
XI-5 Net unrealized gains (losses) on investments$16,063
XI-6 Donated services and use of facilities$159,294
XI-10 Net assets at end of year$2,678,930

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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