Salem Child Development Center FY2020 filing

Tax-deductible

Salem, OR501(c)(3)Since 1971Human ServicesEIN 93-0589987Revenue $5.4M in FY2020

On file with the IRSsalemchilddevelopmentcenter.orgPo Box 7422, 97303-0093 · Salem, ORTax-exempt since May 1972Publicly supported charity — 170(b)(1)(A)(vi)

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To provide safe, high quality, educational Child care environments for children and their families. To accomplish our non-profit mission we offer: developmentally appropriate curriculumexperienced professional staffan inclusive nurturing learning experience where families are welcome

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$92K 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

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
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 surplus $344K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
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
Cash reserves
3 mo
of spending, in cash
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.3M
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 14 voting members
Looks good: 15 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.4M
Spent
$5.6M
To programs
84%
Net assets
$2.0M
By yearFY2020–FY2025
Revenue
$5.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$5.4M
FY2021$4.4M
FY2022$8.7M
FY2023$5.8M
FY2024$6.5M
FY2025$6.6M
Expenses
$5.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$5.6M
FY2021$4.8M
FY2022$6.1M
FY2023$5.9M
FY2024$6.1M
FY2025$6.8M
Net assets
$2.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$1.6M
FY2022$4.3M
FY2023$4.2M
FY2024$4.6M
FY2025$4.3M

From the FY2020 Form 990 (year ending August 2020) · 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 (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1972.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $4.7M Management & general 16% · $903K Fundraising 0% · $13K

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; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Dir.
$92,294Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carolin Vanorden’s $116K as Executive Di is at the 50th percentile of top reported officer pay among 3869 $1–10M human services 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

NameFY2024FY2023FY2022FY2021FY2020
Carolin Vanorden$115,533$102,488$106,018$82,827$92,294

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 Salem 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 15aYes

Programs and updates

Offers safe, high-quality childcare with a nurturing learning environment for children and families.

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Provided by the organization

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1 program · $4.7M · in their own filed words · FY2019
01

Childcare services for 6 week olds to 12 year olds, with schoolage children befre and after school, vacations and summers which total over 550 - education emphasis

$4.7Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$5.4M
Ln 12
Fees for servicesLn 2g$4.1M
Gifts and grantsLn 1h$1.2M
Other incomeLn 4–11$14K
Money outPt IX
$5.6M
Ln 25
Programscol B$4.7M
Managementcol C$903K
Fundraisingcol D$13K
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$3.3M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$868K
Noncash giftsLn 1g$340K
Fees for servicesLn 2g$4.1M
Investment incomeLn 3$1K
Other incomeLn 4–11$14K
Gains on assetsLn 7$0
Total revenueLn 12$5.4M
Assets in detailPt X, end of year
CashLn 1$1.3M
SavingsLn 2$0
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$6K
Total assetsLn 16$3.3M
LiabilitiesLn 26$1.3M
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 5128
VolunteersI 62
Fiscal year endsHeaderAugust
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 FY20End FY20
Cash and savingsLn 1–2$1.4M$1.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2.1M$1.9M
Total assetsLn 16$3.6M$3.3M
LiabilitiesLn 26$1.3M$1.3M
Net assetsLn 32$2.3M$2.0M
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$92K$92K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$3.0M$2.5M$530K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$998K$870K$128K
Payroll taxesLn 10$292K$248K$44K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$15K$7K$7K
Advertising and promotionLn 12$0
Office expensesLn 13$10K$10K$62
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$32K$20K$12K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$129K$129K
InsuranceLn 23$66K$66K
Other expenses (24a–d)Ln 24$662K$662K
All other expensesLn 24e$305K$212K$80K$13K
Total functional expensesLn 25$5.6M$4.7M$903K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.6M$6.8M−$264K$4.3M 990 PDF
FY2024 $6.5M$6.1M$430K$4.6M 990 PDF
FY2023 $5.8M$5.9M−$113K$4.2M 990 PDF
FY2022 $8.7M$6.1M$2.6M$4.3M 990 PDF
FY2021 $4.4M$4.8M−$352K$1.6M 990 PDF
FY2020 Viewing $5.4M$5.6M−$268K$2.0M 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 $5,355,008 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $403,818$1,245,923
I-9 Program service revenuePrior year $5,516,144$4,094,228
I-10 Investment incomePrior year $651$1,195
I-11 Other revenuePrior year $52,100$13,662
I-12 Total revenuePrior year $5,972,713$5,355,008
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,425,055$4,403,728
I-16a Professional fundraising feesPrior year $11,455$0
I-17 Other expensesPrior year $1,503,868$1,219,180
I-18 Total expensesPrior year $5,940,378$5,622,908
I-19 Revenue less expensesPrior year $32,335−$267,900
Part VI · Governance 15 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members15
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 $5,355,008 across 11 lines filed
VIII-1e Government grants$868,253
VIII-1f All other contributions, gifts and grants$377,670
VIII-1g Noncash contributions (included above)$340,068
VIII-1h Total contributions, gifts and grants$1,245,923
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,094,228$4,094,228
VIII-3 Investment incomeExcluded from tax $1,195$1,195
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $13,662$13,662
VIII-12 Total revenueRelated to mission $4,094,228 · Excluded from tax $14,857$5,355,008
Part IX · Statement of functional expenses $5,622,908 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 staffManagement $92,294$92,294
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,491,136 · Management $530,421$3,021,557
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $870,305 · Management $127,634$997,939
IX-10 Payroll taxesPrograms $248,303 · Management $43,635$291,938
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $7,465 · Management $7,165$14,630
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $9,990 · Fundraising $62$10,052
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $19,875 · Management $12,182$32,057
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $129,138$129,138
IX-23 InsurancePrograms $66,090$66,090
IX-24 Other expenses (24a–d)Programs $662,032$662,032
IX-24e All other expensesPrograms $212,301 · Management $79,889 · Fundraising $12,991$305,181
IX-25 Total functional expensesPrograms $4,706,645 · Management $903,210 · Fundraising $13,053$5,622,908
Part X · Balance sheet $3,343,790 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $1,382,895$1,278,258
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $76,797$68,271
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $51,980$41,170
X-10c Land, buildings and equipment, netStart of year $2,067,611$1,949,942
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $6,149$6,149
X-16 Total assetsStart of year $3,585,432$3,343,790
X-17 Accounts payable and accrued expensesStart of year $565,113$599,522
X-19 Deferred revenueStart of year $75,690$91,424
X-26 Total liabilitiesStart of year $1,315,570$1,341,828
X-27 Net assets without donor restrictionsStart of year $2,260,729$2,001,962
X-32 Total net assets or fund balancesStart of year $2,269,862$2,001,962
X-33 Total liabilities and net assetsStart of year $3,585,432$3,343,790
Part XI · Reconciliation of net assets $2,001,962 net assets at year end
XI-1 Total revenue$5,355,008
XI-2 Total expenses$5,622,908
XI-3 Revenue less expenses−$267,900
XI-4 Net assets at start of year$2,269,862
XI-10 Net assets at end of year$2,001,962

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

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