Child Development Center Inc

Nonprofit profile at a glance

EIN
510167061
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Missoula, MT, USA
Phone
4065496413
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$3,224,166
Expenses
$3,664,096
Assets
$3,795,385
Liabilities
$960,231

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Ryan Clevidence (President)
  • Juanita Vero (Vice President)

Highest reported compensation

  • Greg Malone (CFO): $101,334 total reported compensation
  • gmalonechilddevcenterorg (Executive Dir.): $74,412 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Strengthen families to promote the development and well-being of individuals with developmental disabilities or who are at risk of developmental delay.

What it reported doing in 2023

Family education and support services provide a broad range of home-based services including parent training, access to information, referrals, respite and ancillary supports services. Significant funding is through the US Department of Health and Human Services Social Services Block Grant Program.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.6%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.04; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $101K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.